First BanCorp. (FBP) 10-K 17 Mar 14 2013 FY Annual report Financial data

Document_and_Entity_Informatio

Document and Entity Information (USD $)	12 Months Ended
	Dec. 31, 2013	Mar. 17, 2014
Entity Information [Line Items]	'	'
Document Type	'10-K	'
Amendment Flag	'false	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'FY	'
Trading Symbol	'fbp	'
Entity Registrant Name	'FIRST BANCORP /PR/	'
Entity Central Index Key	'0001057706	'
Current Fiscal Year End Date	'--12-13	'
Entity Filer Category	'Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	207,101,964
Entity current reporting status	'Yes	'
Entity well known seasoned issuer	'No	'
Entity public float	$384,939,642	'
Entity voluntary filers	'No	'

Consolidated_Statements_of_Fin

Consolidated Statements of Financial Condition (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
ASSETS	'		'
Cash and due from banks	$454,302		$730,016
Money Market Investments [Abstract]	'		'
Time deposits with other financial institutions	300		505
Other short-term investments	201,069		216,330
Total money market investments	201,369		216,835
Investment securities available for sale, at fair value:	'		'
Securities pledged that can be repledged	1,042,482		1,070,968
Other investment securities	935,800		660,109
Total investment securities available for sale	1,978,282		1,731,077
Other equity securities	28,691		38,757
Investment in unconsolidated entities	7,279		23,970
Loans, net of allowance for loan and lease losses of $285,858 (2012-$435,414)	9,350,312	[1]	9,618,700	[1]
Loans held for sale, at lower of cost or market	75,969		85,394
Total loans, net	9,426,281		9,704,094
Premises and equipment, net	166,946		181,363
Other real estate owned	160,193		185,764
Accrued interest receivable on loans and investments	54,012		51,671
Other assets	179,570		236,194
Total assets	12,656,925		13,099,741
LIABILITIES	'		'
Non-interest-bearing deposits	851,212		837,387
Interest-bearing deposits	9,028,712		9,027,159
Total deposits	9,879,924		9,864,546
Securities Sold Under Agreements To Repurchase	900,000	[2]	900,000
Advances from the Federal Home Loan Bank (FHLB)	300,000		508,440
Other borrowings	231,959		231,959
Accounts payable and other liabilities	129,184		109,773
Total liabilities	11,441,067		11,614,718
Preferred stock, authorized 50,000,000 shares:	'		'
Non-cumulative Perpetual Monthly Income Preferred Stock: issued-22,004,000 shares, outstanding-2,521,872 shares, aggregate liquidation value of $63,047	63,047		63,047
Common stock, $0.10 par value, authorized, 2,000,000,000 shares; issued, 207,635,157 shares (2012 - 206,730,318 shares issued)	20,764		20,673
Less: Treasury stock (at par value)	-57		-49
Common stock outstanding, 207,068,978 shares outstanding (2012 - 206,235,465 shares outstanding)	20,707		20,624
Additional paid-in capital	888,161		885,754
Retained earnings	322,679		487,166
Accumulated other comprehensive income, net of tax expense of $7,755 (2012 - $7,749)	-78,736		28,432
Total stockholders' equity	1,215,858		1,485,023
Total liabilities and stockholders' equity	$12,656,925		$13,099,741
[1]	During the first half of 2013, the Corporation completed two separate bulk sales of assets including: (i) non-performing residential mortgage loans with a book value before allowance for loan losses of $203.8 million, and (ii) adversely classified loans, mainly commercial loans, with a book value before allowance for loan losses of $211.4 million. In addition, the Corporation transferred $181.6 million of commercial non-performing loans to held for sale as further discussed below.
[2]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

Consolidated_Statements_of_Fin1

Consolidated Statements of Financial Condition (Parenthetical) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Allowance for loan and lease losses	$285,858	$435,414
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	22,004,000	22,004,000
Preferred stock, shares outstanding	2,521,872	2,521,872
Preferred stock, liquidation value	63,047	63,047
Common stock, par value	$0.10	'
Common stock, shares authorized	2,000,000,000	2,000,000,000
Common stock, shares issued	207,635,157	206,730,318
Common stock, shares outstanding	207,068,978	206,235,465
Income tax expense	5,164	5,932
Accumulated Other Comprehensive Income [Member]	'	'
Income tax expense	$7,755	$7,749

CONSOLIDATED_STATEMENTS_OF_INC

CONSOLIDATED STATEMENTS OF INCOME (LOSS) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest incomeand divided income:	'	'	'
Loans	$590,334	$590,656	$593,961
Investment securities	53,527	45,294	64,099
Money market investments	1,927	1,827	1,555
Total interest income	645,788	637,777	659,615
Interest expense:	'	'	'
Deposits	91,787	128,259	191,727
Securities sold under agreements to repurchase	25,933	28,432	45,382
Advances from FHLB	6,031	12,142	16,335
Notes payable and other borrowings	7,092	7,239	12,659
Total interest expense	130,843	176,072	266,103
Net interest income	514,945	461,705	393,512
Provision for loan and lease losses	243,751	120,499	236,349
Net interest income after provision for loan and lease losses	271,194	341,206	157,163
Non-interest income:	'	'	'
Service charges on deposit accounts	12,797	12,982	12,472
Mortgage banking activities	16,830	19,960	23,320
Net gain on sale of investments	-42	36	53,796
Other-than-temporary impairment losses on investment securities:	'	'	'
Total other-than-temporary impairment losses	0	0	-987
Portion of loss previously recognized in other comprehensive income	-117	-2,002	-984
Net impairment losses on investment securities	-117	-2,002	-1,971
Loss on early extinguishment of borrowings	0	0	-10,835
Equity in losses of unconsolidated entities	-16,691	-19,256	-4,227
Insurance income	5,955	5,549	4,456
Impairment of collateral pledged to Lehman	-66,574	0	0
Other non-interest income	32,353	32,122	30,970
Total non-interest income	-15,489	49,391	107,981
Non-interest expenses:	'	'	'
Employees' compensation and benefits	130,969	125,610	118,475
Occupancy and equipment	60,858	61,037	61,924
Business promotion	15,977	14,093	12,283
Professional fees	47,952	26,727	24,721
Taxes, other than income taxes	17,997	13,363	13,395
Insurance and supervisory fees	48,470	52,596	57,923
Net loss on real estate owned (REO) and REO operations	42,512	25,116	25,025
Servicing and processing fees	12,909	6,005	1,073
Communications	7,401	7,085	7,117
Other non-interest expenses	29,983	23,251	16,118
Total non-interest expenses	415,028	354,883	338,054
Income (loss) before income taxes	-159,323	35,714	-72,910
Income tax expense	-5,164	-5,932	-9,322
Net income (loss)	-164,487	29,782	-82,232
Net income (loss) attributable to common stockholders - basic	-164,487	29,782	173,226
Net income (loss) attributable to common stockholders - diluted	($164,487)	$29,782	$195,763
Net income (loss) per common share:	'	'	'
Basic	($0.80)	$0.15	$2.69
Diluted	($0.80)	$0.14	$2.18
Dividends declared per common share	$0	$0	$0

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net income (loss)	($164,487)	$29,782	($82,232)
Available-for-sale debt securities on which an other-than-temporary impairment has been recognized:	'	'	'
Subsequent unrealized gain on debt securities on which an other-than-temporary impairment has been recognized	4,060	3,754	2,587
Noncredit-related impairement portion on debt securities not expected to be sold	0	0	-434
Reclassification Adjustement For Other Than Temporary Impairment On Debt Securrities Included In Net Income	117	2,002	1,418
All other unrealized gains and losses on available-for-sale securities:	'	'	'
All other unrealized holding gains arising during the period	-111,381	3,476	31,222
Reclassification adjustments for net gain included in net income	0	0	-34,453
Reclassification adjustment for other-than-temporary impairment on equity securities	42	0	0
Net unrealized gains on securities reclassified from held to maturity to available for sale	0	0	3,540
Income tax benefit (expense) related to items of other comprehensive income	-6	2	-2,400
Other comprehensive income (loss) for the period, net of tax	-107,168	9,234	1,480
Total comprehensive income (loss)	($271,655)	$39,016	($80,752)

CONSOLIDATED_STATEMENT_OF_CASH

CONSOLIDATED STATEMENT OF CASH FLOWS (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:	'	'	'
Net income (loss)	($164,487)	$29,782	($82,232)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'	'
Depreciation	23,980	24,217	24,543
Amortization and impairement of intangible assets	6,078	3,306	2,354
Provision for loan and lease losses	243,751	120,499	236,349
Deferred income tax expense	-2,783	575	1,426
Stock-based compensation	2,930	826	50
Gain on sales of investments, net	0	0	-53,115
Loss on early extinguishment of borrowings	0	0	10,835
Net impairment losses recognized in earnings	117	2,002	1,971
Other-than-temporary impairments on equity securities	42	0	0
Equity in losses of unconsolidated entities	16,691	19,256	4,227
Impairment of collateral pledged to Lehman	66,574	0	0
Derivative instruments and financial liabilities measured at fair value (gain) loss	-1,871	-1,557	5,883
Loss (gain) on sale of premises and equipment and other assets	-4	283	-2,733
Net gain on sale of loans	-7,317	-10,953	-13,803
Net amortization of premiums, discounts and deferred loan fees and costs	-4,203	-2,930	-771
Originations and purchases of loans held for sale	-467,365	-451,124	-100,756
Sales and repayments of loans held for sale	547,404	441,474	103,911
Loans held for sale valuation adjustment	1,503	0	0
Amortization of broker placement fees	7,900	9,869	16,314
Net amortization of premium and discounts on investment securities	6,840	12,222	7,085
(Decrease) increase in accrued income tax payable	657	497	6,141
(Increase) decrease in accrued interest receivable	-2,341	636	7,074
Decrease in accrued interest payable	3,631	696	-11,510
Decrease (increase) in other assets	43,023	29,355	5,377
Increase (decrease) in other liabilities	20,935	-79	-11,697
Net cash provided by operating activities	341,685	228,852	156,923
Cash flows from investing activities:	'	'	'
Principal collected on loans	2,800,471	3,048,549	2,421,867
Loans originated and purchased	-3,263,973	-3,037,480	-2,440,817
Proceeds from sale of loans held for investment	314,282	38,608	719,852
Proceeds from sale of repossessed assets	80,032	74,680	100,117
Proceeds from sale of available-for-sale securities	0	1,878	1,247,069
Proceeds from sale of held-to-maturity securities	0	0	348,750
Purchases of securities available for sale	-690,377	-1,012,527	-1,010,104
Purchases of securities held to maturity	0	0	0
Proceeds from principal repayments and maturities of securities available for sale	330,336	1,203,065	894,897
Proceeds from principal repayments and maturities of securities held to maturity	0	0	33,726
Additions to premises and equipment	-11,789	-11,937	-13,376
Proceeds from sale/redemption of other investment securities	0	0	0
Proceeds from sale of premises and equipment and other assets	4	1,016	5,107
Proceeds from securities litigation settlement and other proceeds	0	36	679
(Increase) decrease in other equity securities	9,566	-806	17,981
Net cash provided by investing activities	-431,448	305,082	2,325,748
Cash flows from financing activities:	'	'	'
Net decrease in deposits	7,478	-53,729	-2,169,439
Net (decrease) increase in loans payable	0	0	0
Net repayments and cancellation costs of securities sold under agreements to repurchase	0	-100,000	-410,587
Net FHLB advances proceeds (paid) and cancellation costs	-208,440	141,000	-286,248
Repayments of medium-term notes	0	-21,957	-7,000
Dividends paid	0	0	-26,388
Proceeds from common stock sold, net of costs	0	1,037	493,274
Issuance costs of common stock issued in exchange for preferred stock series A through E	0	0	0
Repurchase of outstanding common stock	-455	0	0
Net cash provided (used in) financing activities	-201,417	-33,649	-2,406,388
Net increase (decrease) in cash and cash equivalents	-291,180	500,285	76,283
Cash and cash equivalents at beginning of period	946,851	446,566	370,283
Cash and cash equivalents at end of period	655,671	946,851	446,566
Cash and cash equivalents include:	'	'	'
Cash and due from banks	454,302	730,016	206,897
Money market instruments	201,369	216,835	239,669
Cash and Cash Equivalents, at Carrying Value, Total	$655,671	$946,851	$446,566

CONSOLIDATED_STATEMENT_OF_CHAN

CONSOLIDATED STATEMENT OF CHANGES IN STOCKHOLDERS' EQUITY (USD $)	Total		Preferred Stock [Member]	Common Stock [Member]	Additional Paid In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income [Member]
In Thousands
Balance at beginning of period at Dec. 31, 2010	'		$425,009	$2,130	$319,459	$293,643	$17,718
Total stockholders' equity	1,444,144		63,047	20,513	884,002	457,384	19,198
Accretion of preferred stock discount - Series G	'		5,634	'	'	-5,634	'
Reversal of unaccreted preferred stock discount-Series G	'		56,578	'	'	'	'
Conversion of preferred stock-Series G	'		-424,174	'	'	'	'
Common stock sold	'		'	15,089	513,022	'	'
Common stock issued in conversion of Series G preferred stock	'		'	3,294	86,308	'	'
Restricted Stock Forfeited	'		'	0	0	'	'
Restricted stock grants	'		'	0	0	'	'
Common stock issued for compensation	'		'	0	'	'	'
Repurchase of common stock	'		'	0	0	'	'
Stock-based compensation	'		'	'	50	'	'
Issuance cost of common stock	'		'	'	-34,837	'	'
Net income (loss)	-82,232		'	'	'	-82,232	'
Cash dividends declared on preferred stock	'		'	'	'	-26,388	'
Excess of carrying amount of Series G preferred stock converted over fair value of new shares of common stock	277,995	[1]	'	'	'	277,995	'
Other comprehensive income (loss), net of tax	1,480		'	'	'	'	1,480
Balance at end of period at Dec. 31, 2011	1,444,144		63,047	20,513	884,002	457,384	19,198
Total stockholders' equity	1,485,023		63,047	20,624	885,754	487,166	28,432
Accretion of preferred stock discount - Series G	'		0	'	'	0	'
Reversal of unaccreted preferred stock discount-Series G	'		0	'	'	'	'
Conversion of preferred stock-Series G	'		0	'	'	'	'
Common stock sold	'		'	29	1,008	'	'
Common stock issued in conversion of Series G preferred stock	'		'	0	0	'	'
Restricted Stock Forfeited	'		'	0	0	'	'
Restricted stock grants	'		'	82	-82	'	'
Common stock issued for compensation	'		'	0	'	'	'
Repurchase of common stock	'		'	0	0	'	'
Stock-based compensation	'		'	'	826	'	'
Issuance cost of common stock	'		'	'	0	'	'
Net income (loss)	29,782		'	'	'	29,782	'
Cash dividends declared on preferred stock	'		'	'	'	0	'
Excess of carrying amount of Series G preferred stock converted over fair value of new shares of common stock	0	[1]	'	'	'	0	'
Other comprehensive income (loss), net of tax	9,234		'	'	'	'	9,234
Balance at end of period at Dec. 31, 2012	1,485,023		63,047	20,624	885,754	487,166	28,432
Total stockholders' equity	1,215,858		63,047	20,707	888,161	322,679	-78,736
Accretion of preferred stock discount - Series G	'		0	'	'	0	'
Reversal of unaccreted preferred stock discount-Series G	'		0	'	'	'	'
Conversion of preferred stock-Series G	'		0	'	'	'	'
Common stock sold	'		'	0	0	'	'
Common stock issued in conversion of Series G preferred stock	'		'	0	0	'	'
Restricted Stock Forfeited	'		'	-6	6	'	'
Restricted stock grants	'		'	74	-74	'	'
Common stock issued for compensation	'		'	22	'	'	'
Repurchase of common stock	'		'	-7	-455	'	'
Stock-based compensation	'		'	'	2,930	'	'
Issuance cost of common stock	'		'	'	0	'	'
Net income (loss)	-164,487		'	'	'	-164,487	'
Cash dividends declared on preferred stock	'		'	'	'	0	'
Excess of carrying amount of Series G preferred stock converted over fair value of new shares of common stock	0	[1]	'	'	'	0	'
Other comprehensive income (loss), net of tax	-107,168		'	'	'	'	-107,168
Balance at end of period at Dec. 31, 2013	$1,215,858		$63,047	$20,707	$888,161	$322,679	($78,736)
[1]	Excess of carrying amount of the Series G preferred stock exchanged over the fair value of new common shares issued in 2011.

BASIS_OF_PRESENTATION_AND_SIGN

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2013
BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES [Text Block]	'
	NOTE 1 – NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
	The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (“GAAP”). The following is a description of First BanCorp.'s (“First BanCorp.” or “the Corporation”) most significant policies:
	Nature of business
	First BanCorp. is a publicly owned, Puerto Rico-chartered financial holding company that is subject to regulation, supervision, and examination by the Board of Governors of the Federal Reserve System (the “Federal Reserve Board”). The Corporation is a full service provider of financial services and products with operations in Puerto Rico, the United States, the U.S. Virgin Islands (USVI), and the British Virgin Islands (BVI).
	The Corporation provides a wide range of financial services for retail, commercial, and institutional clients. As of December 31, 2013, the Corporation controlled two wholly owned subsidiaries: FirstBank Puerto Rico (“FirstBank” or the “Bank”), and FirstBank Insurance Agency, Inc. (“FirstBank Insurance Agency”). FirstBank is a Puerto Rico-chartered commercial bank, and FirstBank Insurance Agency is a Puerto Rico-chartered insurance agency. FirstBank is subject to the supervision, examination, and regulation of both the Office of the Commissioner of Financial Institutions of the Commonwealth of Puerto Rico (“OCIF”) and the Federal Deposit Insurance Corporation (the “FDIC”). Deposits are insured through the FDIC Deposit Insurance Fund. FirstBank also operates in the state of Florida (USA), subject to regulation and examination by the Florida Office of Financial Regulation and the FDIC, in the USVI, subject to regulation and examination by the United States Virgin Islands Banking Board, and in the BVI, subject to regulation by the British Virgin Islands Financial Services Commission.
	FirstBank Insurance Agency is subject to the supervision, examination, and regulation of the Office of the Insurance Commissioner of the Commonwealth of Puerto Rico.
	FirstBank conducts its business through its main office located in San Juan, Puerto Rico, 47 full service banking branches in Puerto Rico, 10 branches in the USVI and BVI, and 10 branches in the state of Florida (USA). FirstBank had 5 wholly owned subsidiaries with operations in Puerto Rico: First Federal Finance Corp. (d/b/a Money Express La Financiera), a finance company specializing in the origination of small loans with 26 offices in Puerto Rico; First Mortgage, Inc. (“First Mortgage”), a residential mortgage loan origination company with 37 offices in FirstBank branches and at stand-alone sites; First Management of Puerto Rico, a domestic corporation, which holds tax-exempt assets; FirstBank Puerto Rico Securities Corp., a broker-dealer subsidiary engaged in municipal bond underwriting and financial advisory services on structured financings, principally provided to government entities in the Commonwealth of Puerto Rico; and FirstBank Overseas Corporation, an international banking entity organized under the International Banking Entity Act of Puerto Rico. FirstBank had one active subsidiary with operations outside of Puerto Rico: First Express, a finance company specializing in the origination of small loans with 2 offices in the USVI.
	Principles of consolidation
	The consolidated financial statements include the accounts of the Corporation and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
	Statutory business trusts that are wholly owned by the Corporation and are issuers of trust-preferred securities, and entities in which the Corporation has a non controlling interest are not consolidated in the Corporation's consolidated financial statements in accordance with authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) for consolidation of variable interest entities. See “Variable Interest Entities” below for further details regarding the Corporation's accounting policy for these entities.
	Reclassifications
	For purposes of comparability, certain prior period amounts have been reclassified to conform to the 2013 presentation. These reclassifications include, but are not limited to, the presentation of expenses on outsourcing of technology services that were previously presented as servicing and processing expenses and were reclassified to the professional fees expenses caption, and certain loan fees presented as other service charges that were reclassified as part of other non-interest income. These reclassifications had no impact on previously reported statements of financial condition, results of operations, or cash flows.
	Use of estimates in the preparation of financial statements
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management has made significant estimates in several areas, including the allowance for loan and lease losses, valuations of investment securities, the fair value of assets acquired including purchased credit-impaired (PCI) loans, valuations of residential mortgage servicing rights, valuations of other real estate owned (OREO) properties, and income taxes.
	Cash and cash equivalents
	For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from the Federal Reserve Bank of New York (the “New York FED” or “Federal Reserve”) and other depository institutions, and short-term investments with original maturities of three months or less.
	Investment securities
	The Corporation classifies its investments in debt and equity securities into one of four categories:
	Held-to-maturity — Securities that the entity has the intent and ability to hold to maturity. These securities are carried at amortized cost. The Corporation may not sell or transfer held-to-maturity securities without calling into question its intent to hold other debt securities to maturity, unless a nonrecurring or unusual event that could not have been reasonably anticipated has occurred. During 2011, the Corporation sold $330 million of mortgage-backed securities (“MBS”) that were originally intended to be held to maturity, consistent with deleveraging initiatives executed to preserve capital and meet minimum regulatory capital ratios required by a Consent Order entered into with the FDIC. After the sale, in line with the Corporation's ongoing capital management strategy, the remaining held-to-maturity securities portfolio was reclassified to the available-for-sale portfolio; thus, as of December 31, 2013 and 2012, the Corporation did not hold held-to-maturity investment securities. Refer to Note 28 for additional information about agreements entered into with the Corporation's primary regulators.
	Trading — Securities that are bought and held principally for the purpose of selling them in the near term. These securities are carried at fair value, with unrealized gains and losses reported in earnings. As of December 31, 2013 and 2012, the Corporation did not hold investment securities for trading purposes.
	Available-for-sale — Securities not classified as held-to-maturity or trading. These securities are carried at fair value, with unrealized holding gains and losses, net of deferred taxes, reported in other comprehensive income (“OCI”) as a separate component of stockholders' equity, and do not affect earnings until they are realized or are deemed to be other-than-temporarily impaired.
	Other equity securities — Equity securities that do not have readily available fair values are classified as other equity securities in the consolidated statements of financial condition. These securities are stated at the lower of cost or realizable value. This category is principally composed of stock that is owned by the Corporation to comply with Federal Home Loan Bank (FHLB) regulatory requirements. Their realizable value equals their cost.
	Premiums and discounts on investment securities are amortized as an adjustment to interest income on investments over the life of the related securities under the interest method. Net realized gains and losses and valuation adjustments considered other-than-temporary, if any, related to investment securities are determined using the specific identification method and are reported in noninterest income as net gain (loss) on sale of investments and net impairment losses on debt securities, respectively. Purchases and sales of securities are recognized on a trade-date basis.
	Evaluation of other-than-temporary impairment (“OTTI”) on held-to-maturity and available-for-sale securities
	On a quarterly basis, the Corporation performs an assessment to determine whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered OTTI. A security is considered impaired if the fair value is less than its amortized cost basis.
	The Corporation evaluates whether the impairment is other-than-temporary depending upon whether the portfolio consists of debt securities or equity securities, as further described below. The Corporation employs a systematic methodology that considers all available evidence in evaluating a potential impairment of its investments.
	The impairment analysis of debt securities places special emphasis on the analysis of the cash position of the issuer and its cash and capital generation capacity, which could increase or diminish the issuer's ability to repay its bond obligations, the length of time and the extent to which the fair value has been less than the amortized cost basis, and changes in the near-term prospects of the underlying collateral, if applicable, such as changes in default rates, loss severity given default, and significant changes in prepayment assumptions. The Corporation also takes into consideration the latest information available about the overall financial condition of an issuer, credit ratings, recent legislation, government actions affecting the issuer's industry, and actions taken by the issuer to deal with the current economic climate. OTTI losses must be recognized in earnings if the Corporation has the intent to sell the debt security or it is more likely than not that it will be required to sell the debt security before recovery of its amortized cost basis. However, even if the Corporation does not expect to sell a debt security, it must evaluate expected cash flows to be received and determine if a credit loss has occurred. An unrealized loss is generally deemed to be other-than-temporary and a credit loss is deemed to exist if the present value of the expected future cash flows is less than the amortized cost basis of the debt security. The credit loss component of an OTTI, if any, is recorded as net impairment losses on debt securities in the statements of income (loss), while the remaining portion of the impairment loss is recognized in OCI, net of taxes, provided the Corporation does not intend to sell the underlying debt security and it is “more likely than not” that the Corporation will not have to sell the debt security prior to recovery. The previous amortized cost basis less the OTTI recognized in earnings is the new amortized cost basis of the investment. The new amortized cost basis is not adjusted for subsequent recoveries in fair value. However, for debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected is accreted as interest income. For further disclosures, refer to Note 4 to the consolidated financial statements.
	The impairment analysis of equity securities is performed and reviewed on an ongoing basis based on the latest financial information and any supporting research report made by a major brokerage firm. This analysis is very subjective and based, among other things, on relevant financial data such as capitalization, cash flow, liquidity, systematic risk, and debt outstanding of the issuer. Management also considers the issuer's industry trends, the historical performance of the stock, credit ratings, as well as the Corporation's intent to hold the security for an extended period. If management believes there is a low probability of recovering book value in a reasonable time frame, it records an impairment by writing the security down to market value. As previously mentioned, equity securities are monitored on an ongoing basis but special attention is given to those securities that have experienced a decline in fair value for six months or more. An impairment charge is generally recognized when the fair value of an equity security has remained significantly below cost for a period of 12 consecutive months or more.
	Variable interest entities (“VIE”)
	A VIE is an entity in which the Corporation holds an equity interest. An institution that has a controlling financial interest in a VIE is referred to as the primary beneficiary and consolidates the VIE. The Corporation is deemed to have a controlling financial interest and is the primary beneficiary of a VIE if it has both the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.
	In connection with a sale of loans with a book value of $269.3 million to CPG/GS PR NPL, LLC (“CPG/GS”) completed on February 16, 2011, the Bank received a 35% subordinated interest in CPG/GS, as further discussed in Note 13. The Corporation's investment in this unconsolidated entity was considered significant under Rule 3-09 of Regulation S-X for the year ended December 31, 2012. This rule looks to Rule 1-02(w) of Regulation S-X to determine the materiality of the investee. The materiality threshold for Rule 3-09 is 20% of assets or income for the presentation of full financial statements. The Corporation must provide full financial information for unconsolidated subsidiaries and 50%-or-less owned entities accounted for by the equity method if the entities are significant, for any fiscal year presented, under the Rule 1-02(w) tests (investment or income tests) in Regulation S-X.
	The Corporation accounts for its investment in CPG/GS under the equity method and includes the investment as part of investment in unconsolidated entity in the consolidated statements of financial condition. When applying the equity method, the Corporation follows the hypothetical liquidation book value (“HLBV”) method to determine its share of earnings or losses of the unconsolidated entity. Under the HLBV method, the Corporation determines its share of earnings or losses by determining the difference between its “claim on the entity's book value” at the end of the period as compared to the beginning of the period. This claim is calculated as the amount the Corporation would receive if the entity were to liquidate all of its assets at recorded amounts determined in accordance with GAAP and distribute the resulting cash to the investors.
	Loans held for investment
	Loans that the Corporation has the ability and intent to hold for the foreseeable future are classified as held for investment. The substantial majority of the Corporation's loans are classified as held for investment. Loans are stated at the principal outstanding balance, net of unearned interest, cumulative charge-offs, unamortized deferred origination fees and costs, and unamortized premiums and discounts. Fees collected and costs incurred in the origination of new loans are deferred and amortized using the interest method or a method that approximates the interest method over the term of the loan as an adjustment to interest yield. Unearned interest on certain personal and auto loans and finance leases and discounts and premiums are recognized as income under a method that approximates the interest method. When a loan is paid off or sold, any unamortized net deferred fee (cost) is credited (charged) to income. Credit card loans are reported at their outstanding unpaid principal balance plus uncollected billed interest and fees net of amounts deemed uncollectible. PCI loans are reported net of any remaining purchase accounting adjustments. See “Loans acquired” below for the accounting policy for PCI loans.
	Non-Performing and Past-Due Loans - Loans on which the recognition of interest income has been discontinued are designated as non-performing. Loans are classified as non-performing when interest and principal have not been received for a period of 90 days or more, with the exception of residential mortgage loans guaranteed by the Federal Housing Administration (the “FHA”) or the Veterans Administration (the “VA”) and credit cards. It is the Corporation's policy to report delinquent mortgage loans insured by the FHA or guaranteed by the VA as loans past due 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. However, the Corporation discontinues the recognition of income for FHA/VA loans when such loans are over 18 months delinquent. As permitted by regulatory guidance issued by the Federal Financial Institutions Examination Council (“FFIEC”), credit card loans are generally charged off in the period in which the account becomes 180 days past due. Credit card loans continue to accrue finance charges and fees until charged off at 180 days. Loans generally may be placed on non-performing status prior to when required by the policies described above when there are doubts about the potential to collect all of the principal based on collateral deficiencies or, in other situations, when collection of all of the principal or interest is not expected due to deterioration in the financial condition of the borrower. When a loan is placed on non-performing status, any accrued but uncollected interest income is reversed and charged against interest income. In the case of credit card loans, the Corporation generally continues to accrue interest and fees on delinquent loans until the loans are charged off. Interest income on non-performing loans is recognized only to the extent it is received in cash. However, when there is doubt regarding the ultimate collectibility of loan principal, all cash thereafter received is applied to reduce the carrying value of such loans (i.e., the cost recovery method). Generally, the Corporation returns a loan to accrual status when all delinquent interest and principal becomes current under the terms of the loan agreement or when the loan is well secured and in process of collection, and collectibility of the remaining interest and principal is no longer doubtful. Loans that are past due 30 days or more as to principal or interest are considered delinquent, with the exception of residential mortgage, commercial mortgage, and construction loans, which are considered past due when the borrower is in arrears two or more monthly payments.
	Impaired Loans - A loan is considered impaired when, based upon current information and events, it is probable that the Corporation will be unable to collect all amounts due (including principal and interest) according to the contractual terms of the loan agreement. Loans with insignificant delays or insignificant shortfalls in the amounts of payments expected to be collected are not considered to be impaired. The Corporation measures impairment individually for those loans in the construction, commercial mortgage, and commercial and industrial portfolios with a principal balance of $1 million or more, including loans for which a charge-off has been recorded based upon the fair value of the underlying collateral and loans that have been modified in a troubled debt restructuring (“TDRs”). The Corporation also evaluates for impairment purposes certain residential mortgage loans and home equity lines of credit with high delinquency and loan-to-value levels. Generally, consumer loans are not individually evaluated for impairment on a regular basis except for impaired marine financing loans in amounts that exceed $1 million, home equity lines with high delinquency and loan-to-value levels and TDRs. Held-for-sale loans are not reported as impaired, as these loans are recorded at the lower of cost or fair value.
	A restructuring of a loan constitutes a TDR if the creditor, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not otherwise consider. TDRs typically result from the Corporation's loss mitigation activities and residential mortgage loans modified in accordance with guidelines similar to those of the U.S. government's Home Affordable Mortgage Program, and could include rate reductions, principal forgiveness, forbearance, refinancing of any past-due amounts, including interest, escrow, and late charges and fees, extensions of maturities, and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral.
	TDRs are classified as either accrual or nonaccrual loans. A loan on nonaccrual and restructured as a TDR will remain on nonaccrual status until the borrower has proven the ability to perform under the modified structure generally for a minimum of six months and there is evidence that such payments can and are likely to continue as agreed. Performance prior to the restructuring, or significant events that coincide with the restructuring, are evaluated in assessing whether the borrower can meet the new terms and may result in the loans being returned to accrual at the time of the restructuring or after a shorter performance period. If the borrower's ability to meet the revised payment schedule is uncertain, the loan remains classified as a nonaccrual loan. Refer to Note 7 for additional qualitative and quantitative information about TDRs.
	In connection with commercial restructurings, the decision to maintain a loan that has been restructured on accrual status is based on a current, well-documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation includes consideration of the borrower's current capacity to pay, which, among other things, may include a review of the borrower's current financial statements, an analysis of global cash flow sufficient to pay all debt obligations, and an evaluation of secondary sources of payment from the client and any guarantors. This evaluation also includes an evaluation of the borrower's current willingness to pay, which may include a review of past payment history, an evaluation of the borrower's willingness to provide information on a timely basis, and consideration of offers from the borrower to provide additional collateral or guarantor support. The credit evaluation also reflects consideration of the borrower's future capacity and willingness to pay, which may include evaluation of cash flow projections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectibility of receivables.
	The evaluation of mortgage and consumer loans for restructurings includes an evaluation of the client's disposable income and credit report, the value of the property, the loan to value relationship, and certain other client-specific factors that have impacted the borrower's ability to make timely principal and interest payments on the loan. In connection with retail restructurings, a nonperforming loan will be returned to accrual status when current as to principal and interest and upon sustained historical repayment performance.
	The Corporation removes loans from TDR classification, consistent with authoritative guidance that allows for a TDR to be removed from this classification in years following the modification, only when the following two circumstances are met:
	The loan is in compliance with the terms of the restructuring agreement and, therefore, is not considered impaired under the revised terms; and
	The loan yields a market interest rate at the time of the restructuring. In other words, the loan was restructured with an interest rate equal to or greater than what the Corporation would have been willing to accept at the time of the restructuring for a new loan with comparable risk.
	If both of the conditions are met, the loan can be removed from the TDR classification in calendar years after the year in which the restructuring took place. However, the loan continues to be individually evaluated for impairment. A sustained performance period, generally six months, is required prior to removal from TDR classification.
	With respect to loan splits, generally, Note A of a loan split is restructured under market terms, and Note B is fully charged off. If Note A is in compliance with the restructured terms in years following the restructuring, Note A will be removed from the TDR classification.
	Interest income on impaired loans is recognized based on the Corporation's policy for recognizing interest on accrual and non-accrual loans.
	All individually impaired loans are evaluated for a specific allowance. The Corporation generally measures impairment and the related specific allowance for individually impaired loans based on the difference between the recorded investment of the loan and the present value of the loans' expected future cash flows, discounted at the effective original interest rate of the loan at the time of modification, or the loan's observable market price. If the loan is collateral dependent, the Corporation measures impairment based upon the fair value of the underlying collateral, which the Corporation determines based on the current fair value of the collateral less estimated selling costs, instead of discounted cash flows, regardless of whether foreclosure is probable. Loans are identified as collateral dependent if the repayment is expected to be provided solely by the underlying collateral, through liquidation or operation of the collateral. If the fair value of the loan is less than the recorded investment, the Corporation recognizes impairment by either a direct write-down or establishing an allowance for the loan or by adjusting an allowance for the impaired loan. For an impaired loan that is collateral dependent, charge-offs are taken in the period in which the loan, or portion of the loan, is deemed uncollectible, and any portion of the loan not charged off is adversely credit risk rated no worse than substandard.
	Loans Acquired - All purchased loans are recorded at fair value at the date of acquisition. Loans acquired with evidence of credit deterioration since origination and for which it is probable at the date of acquisition that the Corporation will not collect all contractually required principal and interest payments are considered PCI loans. In connection with the acquisition of an approximate $406 million portfolio of FirstBank-branded credit card loans from FIA Card Services (FIA) in 2012, the Corporation concluded that a portion of such loans were PCI loans. See Note 7, “ Loans Held for Investment,” for additional information. In accounting for PCI loans, the difference between contractually required payments and the cash flows expected to be collected at acquisition, is referred to as the nonaccretable difference. The nonaccretable difference, which is neither accreted into income nor recorded on the consolidated statement of financial condition, reflects estimated future credit losses expected to be incurred over the life of the loans. The excess of cash flows expected to be collected over the estimated fair value of PCI loans is referred to as the accretable yield. This amount is not recorded on the statement of financial condition, but is accreted into interest income over the remaining life of the loans, using the effective-yield method.
	Subsequent to acquisition, the Corporation completes quarterly evaluations of expected cash flows. Decreases in expected cash flows attributable to credit will generally result in an impairment charge to the provision for loan and lease losses and the establishment of an allowance for loan and lease losses. Increases in expected cash flows will generally result in a reduction in any allowance for loan and lease losses established subsequent to acquisition and an increase in the accretable yield. The adjusted accretable yield is recognized in interest income over the remaining life of the loans.
	Because the initial fair value of PCI loans recorded at acquisition includes an estimate of credit losses expected to be realized over the remaining lives of the loans, the Corporation separately tracks and reports PCI loans and excludes these loans from its delinquency and non-performing loan statistics.
	For acquired loans that are not deemed impaired at acquisition, subsequent to acquisition the Corporation recognizes the difference between the initial fair value at acquisition and the undiscounted expected cash flows in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date are estimated to occur.
	Charge-off of Uncollectible Loans - Net charge-offs consist of the unpaid principal balances of loans held for investment that the Corporation determines are uncollectible, net of recovered amounts. Charge-offs are recorded as a reduction to the allowance for loan and lease losses and subsequent recoveries of previously charged off amounts are credited to the allowance for loan and lease losses. Collateral dependent loans in the construction, commercial mortgage, and commercial and industrial loan portfolios are charged off to their fair value when loans are considered impaired. Within the consumer loan portfolio, loans in the auto and finance leases are reserved once they are 120 days delinquent and are charged off to their estimated net realizable value when collateral deficiency is deemed uncollectible (i.e., when foreclosure/repossession is probable) or when the loan is 365 days past due. Within the other consumer loans class, closed-end loans are charged off when payments are 120 days in arrears and open-end (revolving credit) consumer loans, including credit card loans, are charged off when payments are 180 days in arrears. On a quarterly basis, residential mortgage loans that are 120 days delinquent and have a loan-to-value ratio that is higher than 60% are charged-off to their fair value when there is a collateral deficiency. Generally, all loans may be charged off or written down to the fair value of the collateral prior to the policies described above if a loss-confirming event occurred. Loss confirming events include, but are not limited to, bankruptcy (unsecured), continued delinquency, or receipt of an asset valuation indicating a collateral deficiency when the asset is the sole source of repayment. The Corporation does not record charge-offs on PCI loans that are performing in accordance with or better than expectations as of the date of acquisition, as the fair value of these loans already reflects a credit component. The Corporation records charge-offs on PCI loans only if actual losses exceed estimated losses incorporated into the fair value recorded at acquisition.
	Loans held for sale
	Loans that the Corporation intends to sell or that the Corporation does not have the ability and intent to hold for the foreseeable future are classified as held-for-sale loans. Loans held for sale are stated at the lower-of-cost-or-market. Generally, the loans held-for-sale portfolio consists of conforming residential mortgage loans that the Corporation intends to sell to the Government National Mortgage Association (GNMA) and government sponsored entities (GSEs) such as the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC). Generally, residential mortgage loans held for sale are valued on an aggregate portfolio basis and the value is primarily derived from quotations based on the mortgage-backed securities market. The amount by which cost exceeds market value in the aggregate portfolio of loans held for sale, if any, is accounted for as a valuation allowance with changes therein included in the determination of net income and reported as part of mortgage banking activities in the consolidated statement of income (loss). The fair value of commercial mortgage and construction loans held for sale is primarily derived from external appraisals with changes in the valuation allowance reported as part of other non-interest income in the consolidated statement of income (loss). In certain circumstances, the Corporation transfers loans to/from held for sale or held for investment based on a change in strategy. In particular, although no decision to sell any portion of its non-performing loan portfolio has been made, the Corporation continues to evaluate options to further reduce non-performing loan levels. These options could include bulk loan sales. If such a change in holding strategy is made, significant adjustments to the loans' carrying values may be necessary. These loans are transferred to held for sale the lower of cost or fair value on the date of transfer and establish a new cost basis upon transfer. Write-downs of loans transferred from held for investment to held for sale are recorded as charge-offs at the time of transfer.
	Allowance for loan and lease losses
	The Corporation maintains the allowance for loan and lease losses at a level considered adequate to absorb losses currently inherent in the loan and lease portfolio. The Corporation does not maintain an allowance for held-for-sale loans or PCI loans that are performing in accordance with or better than expectations as of the date of acquisition, as the fair values of these loans already reflects a credit component. The allowance for loan and lease losses provides for probable losses that have been identified with specific valuation allowances for individually evaluated impaired loans and for probable losses believed to be inherent in the loan portfolio that have not been specifically identified. The determination of the allowance for loan and lease losses requires significant estimates, including the timing and amounts of expected future cash flows on impaired loans, consideration of current economic conditions, and historical loss experience pertaining to the portfolios and pools of homogeneous loans, all of which may be susceptible to change.
	The Corporation aggregates loans with similar credit risk characteristics into portfolio segments: commercial mortgage, construction, commercial and industrial, residential mortgage, and consumer loans. Classes are usually disaggregations of the portfolio segments. The classes within the residential mortgage segment are residential mortgages guaranteed by the U.S. government and other loans. The classes within the consumer portfolio are: auto, finance leases, and other consumer loans. Other consumer loans mainly include unsecured personal loans, credit cards, home equity lines, lines of credits, and marine financing. The classes within the construction loan portfolio are: land loans, construction of commercial projects, and construction of residential projects. The commercial mortgage and commercial and industrial segments are not further segmented into classes. The adequacy of the allowance for loan and lease losses is based on judgments related to the credit quality of the loan portfolio. These judgments consider ongoing evaluations of the loan portfolio, including such factors as the economic risks associated with each loan class, the financial condition of specific borrowers, the level of delinquent loans, historical loss experience, the value of any collateral and, where applicable, the existence of any guarantees or other documented support. In addition to the general economic conditions and other factors described above, additional factors also considered include the internal risk ratings assigned to the loan. Internal risk ratings are assigned to each commercial loan at the time of approval and are subject to subsequent periodic review by the Corporation's senior management. The allowance for loan and lease losses is reviewed on a quarterly basis as part of the Corporation's continued evaluation of its asset quality.
	The allowance for loan and lease losses is increased through a provision for credit losses that is charged to earnings, based on the quarterly evaluation of the factors previously mentioned, and is reduced by charge-offs, net of recoveries.
	The allowance for loan and lease losses consists of specific reserves based upon valuations of loans considered to be impaired and general reserves. A specific valuation allowance is established for individual impaired loans in the commercial mortgage, construction, commercial and industrial, and residential mortgage loan portfolios, primarily when the collateral value of the loan (if the impaired loan is determined to be collateral dependent) or the present value of the expected future cash flows discounted at the loan's effective rate is lower than the carrying amount of that loan. The specific valuation allowance is computed for impaired commercial mortgage, construction, commercial and industrial, and real estate loans with individual principal balances of $1 million or more, TDRs, as well as smaller residential mortgage loans and home equity lines of credit considered impaired based on their delinquency and loan-to-value levels. When foreclosure is probable and for collateral dependent loans, the impairment measure is based on the fair value of the collateral. The fair value of the collateral is generally obtained from appraisals. Updated appraisals are obtained when the Corporation determines that loans are impaired and are generally updated annually thereafter. In addition, appraisals and/or broker price opinions are also obtained for residential mortgage loans based on specific characteristics such as delinquency levels, age of the appraisal, and loan-to-value ratios. The excess of the recorded investment in a collateral dependent loan over the resulting fair value of the collateral is charged-off when deemed uncollectible.
	For all other loans, which include small, homogeneous loans, such as auto loans, all classes in the consumer loan portfolio, residential mortgages in amounts under $1 million and commercial and construction loans not considered impaired, the Corporation maintains a general valuation allowance established through a process that begins with estimates of incurred losses based upon various statistical analyses. The general reserve is primarily determined by applying loss factors according to the loan type and assigned risk category (pass, special mention, and substandard not considered impaired; all doubtful loans are considered impaired).
	The Corporation uses a roll-rate methodology to estimate losses on its consumer loan portfolio based on delinquencies and considering credit bureau score bands. The Corporation tracks the historical portfolio performance, generally over a 24-month loss period (12 months for credit cards), to arrive at a weighted average distribution in each subgroup of each delinquency bucket. Roll-to-loss rates (loss factors) are calculated by multiplying the roll rates from each subgroup within the delinquency buckets forward through loss. Once roll rates are calculated, the resulting loss factor is applied to the existing receivables in the applicable subgroups within the delinquency buckets and the end results are aggregated to arrive at the required allowance level. The Corporation's assessment also involves evaluating key qualitative and environmental factors, which include credit and macroeconomic indicators such as unemployment, bankruptcy trends, recent market transactions, and collateral values to account for current market conditions that are likely to cause estimated credit losses to differ from historical loss experience. The Corporation analyzes the expected delinquency migration to determine the future volume of delinquencies. The Corporation reflects the effect of these environmental factors on each delinquency bucket as an adjustment that increases the historical loss rate applied to each group.
	The non-PCI portion of the credit card portfolio acquired from FIA in 2012 was recorded at the fair value on the acquisition date of $353.2 million, net of a discount of $18.2 million. The discount at acquisition is attributable to uncertainties in the cash flows of this portfolio based on an estimation of inherent credit losses. As previously discussed, the discount recorded at acquisition is accreted and recognized in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date were estimated to occur. Subsequent to acquisition, the Corporation evaluates its estimate of embedded losses on a quarterly basis. The allowance for non-PCI loans acquired is determined considering the outstanding balance of the portfolio net of the unaccreted discount. To the extent the required allowance exceeds the unaccreted discount, a provision is required. The provision recorded during 2012 and 2013 relates to new purchases on these non-PCI credit card loans and to the allowance methodology described above. The provision in 2012 and 2013 was not related to changes in expected loan losses assumed in the accounting for the acquisition of the portfolio. In the case of the PCI portion of the portfolio acquired from FIA, recorded at the fair value on the acquisition date of $15.7 million (and having an unpaid principal and interest balance of $34.6 million), the accounting guidance prohibits the carryover or creation of valuation allowances in the initial accounting for impaired loans acquired in a transfer. Subsequent to acquisition, decreases in expected principal cash flows of PCI loans due to further credit deterioration will generally result in an impairment charge recognized in the Corporation's provision for loan and lease losses, resulting in an increase to the allowance for loan losses. Increases in the cash flows expected to be collected will generally result in an increase in interest income over the remaining life of the loans.
	The residential mortgage pools cash flow analyses are performed at the individual loan level and then aggregated to the pool level in determining the overall expected loss ratio. The model applies risk-adjusted prepayment curves, default curves, and severity curves to each loan in the pool. For loan restructuring pools, the present value of expected future cash flows under new terms, at the loan's effective interest rate, are taken into consideration. Additionally, the default risk and prepayments related to loan restructurings are based on, among other things, the historical experience of these loans. Loss severity is affected by the expected house price scenario, which is based in part on recent house price trends. Default curves are used in the model to determine expected delinquency levels. The risk-adjusted timing of liquidations and associated costs are used in the model, and are risk-adjusted for the geographic area in which each property is located (Puerto Rico, Florida, or the Virgin Islands). For residential mortgage loans, the determination of reserves includes the incorporation of updated loss factors applicable to loans expected to liquidate over the next twelve months, considering the expected realization of similarly valued assets at disposition. The allowance determination for residential mortgage loans also takes into consideration other qualitative factors, such as changes in business strategies, including loan resolution and liquidation procedures that might result in an overall adjustment applied to this portfolio segment.
For commercial loans, including construction loans, the general reserve is based on historical loss ratios supplemented by management judgment and interpretation. The loss ratios are derived from a migration analysis, which tracks the historical net charge-offs experienced over a historical 24-month loss period on loans according to their internal risk rating, applying adjustments, as necessary, to each loss rate based on assessments of recent loss ratio trends (12 months). Historical loss rates may be adjusted for certain qualitative factors that, in management's judgment, are necessary to reflect losses inherent in the portfolio. Qualitative factors that management considers in the general reserve analysis include general economic conditions, and geographic trends impacting expected losses, collateral value trends, asset quality trends, concentrations, risk management and loan administration, and changes in lending practices. The methodology of accounting for all probable losses in loans not individually measured for impairment purposes is made in accordance with authoritative accounting guidance that requires that losses be accrued when they are probable of occurring and estimable.
Transfers and servicing of financial assets and extinguishment of liabilities
After a transfer of financial assets that qualifies for sale accounting, the Corporation derecognizes the financial assets when control has been surrendered, and derecognizes liabilities when extinguished.
The transfer of financial assets in which the Corporation surrenders control over the assets is accounted for as a sale to the extent that consideration other than beneficial interests is received in exchange. The criteria that must be met to determine that the control over transferred assets has been surrendered include: (1) the assets must be isolated from creditors of the transferor, (2) the transferee must obtain the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the transferor cannot maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. When the Corporation transfers financial assets and the transfer fails any one of the above criteria, the Corporation is prevented from derecognizing the transferred financial assets and the transaction is accounted for as a secured borrowing.
Servicing Assets
The Corporation recognizes as separate assets the rights to service loans for others, whether those servicing assets are originated or purchased. The Corporation is actively involved in the securitization of pools of FHA-insured and VA-guaranteed mortgages for the issuance of GNMA mortgage-backed securities. Also, certain conventional conforming loans are sold to FNMA or FHLMC with servicing retained. When the Corporation securitizes or sells mortgage loans, it recognizes any retained interest, based on its fair value.
Servicing assets (“MSRs”) retained in a sale or securitization arise from contractual agreements between the Corporation and investors in mortgage securities and mortgage loans. The value of MSRs is derived from the net positive cash flows associated with the servicing contracts. Under these contracts, the Corporation performs loan-servicing functions in exchange for fees and other remuneration. The servicing functions typically include: collecting and remitting loan payments, responding to borrower inquiries, accounting for principal and interest, holding custodial funds for payment of property taxes and insurance premiums, supervising foreclosures and property dispositions, and generally administering the loans. The servicing rights, included as part of other assets in the statements of financial condition, entitle the Corporation to annual servicing fees based on the outstanding principal balance of the mortgage loans and the contractual servicing rate. The servicing fees are credited to income on a monthly basis when collected and recorded as part of mortgage banking activities in the consolidated statements of income (loss). In addition, the Corporation generally receives other remuneration consisting of mortgagor-contracted fees such as late charges and prepayment penalties, which are credited to income when collected.
Considerable judgment is required to determine the fair value of the Corporation's servicing assets. Unlike highly liquid investments, the market value of servicing assets cannot be readily determined because these assets are not actively traded in securities markets. The initial carrying value of the servicing assets is generally determined based on its fair value. The fair value of the MSRs is determined based on a combination of market information on trading activity (MSR trades and broker valuations), benchmarking of servicing assets (valuation surveys), and cash flow modeling. The valuation of the Corporation's MSRs incorporates two sets of assumptions: (1) market derived assumptions for discount rates, servicing costs, escrow earnings rates, floating earnings rates, and the cost of funds and (2) market assumptions calibrated to the Corporation's loan characteristics and portfolio behavior for escrow balances, delinquencies and foreclosures, late fees, prepayments, and prepayment penalties.
Once recorded, MSRs are periodically evaluated for impairment. Impairment occurs when the current fair value of the MSRs is less than its carrying value. If MSRs are impaired, the impairment is recognized in current-period earnings and the carrying value of the MSRs is adjusted through a valuation allowance. If the value of the MSRs subsequently increases, the recovery in value is recognized in current period earnings and the carrying value of the MSRs is adjusted through a reduction in the valuation allowance. For purposes of performing the MSR impairment evaluation, the servicing portfolio is stratified on the basis of certain risk characteristics such as region, terms, and coupons. An other-than-temporary impairment analysis is prepared to evaluate whether a loss in the value of the MSRs, if any, is other than temporary or not. When the recovery of the value is unlikely in the foreseeable future, a write-down of the MSRs in the stratum to its estimated recoverable value is charged to the valuation allowance.
The servicing assets are amortized over the estimated life of the underlying loans based on an income forecast method as a reduction of servicing income. The income forecast method of amortization is based on projected cash flows. A particular periodic amortization is calculated by applying to the carrying amount of the MSRs the ratio of the cash flows projected for the current period to total remaining net MSR forecasted cash flow.
Premises and equipment
Premises and equipment are carried at cost, net of accumulated depreciation. Depreciation is provided on the straight-line method over the estimated useful life of each type of asset. Amortization of leasehold improvements is computed over the terms of the leases (contractual term plus lease renewals that are “reasonably assured”) or the estimated useful lives of the improvements, whichever is shorter. Costs of maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Costs of renewals and betterments are capitalized. When assets are sold or disposed of, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reflected in earnings as part of other non-interest income in the statement of income (loss). When the asset is no longer used in operations, and the Corporation intends to sell it, the asset is reclassified to other assets held-for-sale and is reported at the lower of carrying amount of fair value less cost to sell.
The Corporation has operating lease agreements primarily associated with the rental of premises to support the branch network or for general office space. Certain of these arrangements are noncancelable and provide for rent escalation and renewal options. Rent expense on noncancelable operating leases with scheduled rent increases is recognized on a straight-line basis over the lease term.
Other real estate owned (OREO)
OREO, which consists of real estate acquired in settlement of loans, is recorded at the lower of cost (carrying value of the loan) or fair value minus estimated cost to sell the real estate acquired. Generally, loans have been written down to their net realizable value prior to foreclosure. Any further reduction to their net realizable value is recorded with a charge to the allowance for loan losses at foreclosure. Thereafter, gains or losses resulting from the sale of these properties and losses recognized on the periodic reevaluations of these properties are credited or charged to earnings and are included as part of net loss on other real estate owned (“OREO”) operations in the statements of income (loss). The cost of maintaining and operating these properties is expensed as incurred. The Corporation estimates fair values primarily based on appraisals, when available, and the net realizable value is reviewed and updated periodically depending of the type of property.
Goodwill and other intangible assets
Business combinations are accounted for using the purchase method of accounting. Assets acquired and liabilities assumed are recorded at estimated fair value as of the date of acquisition. After initial recognition, any resulting intangible assets are accounted for as follows:
Goodwill
The Corporation evaluates goodwill for impairment on an annual basis, generally during the fourth quarter, or more often if events or circumstances indicate there may be impairment. The Corporation evaluated goodwill for impairment as of October 1, 2013. Goodwill impairment testing is performed at the segment (or “reporting unit”) level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to a reporting unit, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. The Corporation's goodwill is related to the acquisition of FirstBank Florida in 2005.
The Corporation bypassed the qualitative assessment in 2013 and proceeded directly to perform the first step of the two-step goodwill impairment test. The first step (“Step 1”) involves a comparison of the estimated fair value of the reporting unit to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not considered impaired. If the carrying value exceeds the estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of the impairment.
The second step (“Step 2”), if necessary, involves calculating an implied fair value of the goodwill for each reporting unit for which the first step indicated a potential impairment. The implied fair value of goodwill is determined in a manner similar to the calculation of the amount of goodwill in a business combination, by measuring the excess of the estimated fair value of the reporting unit, as determined in the first step, over the aggregate estimated fair values of the individual assets, liabilities, and identifiable intangibles as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit, and the loss establishes a new basis in the goodwill. Subsequent reversal of goodwill impairment losses is not permitted.
In determining the fair value of a reporting unit, which is based on the nature of the business and the reporting unit's current and expected financial performance, the Corporation uses a combination of methods, including market price multiples of comparable companies, as well as a discounted cash flow analysis (“DCF”). The Corporation evaluates the results obtained under each valuation methodology to identify and understand the key value drivers in order to ascertain that the results obtained are reasonable and appropriate under the circumstances.
The computations require management to make estimates and assumptions. Critical assumptions that are used as part of these evaluations include:
a selection of comparable publicly traded companies, based on size, performance, and asset quality;
the discount rate applied to future earnings, based on an estimate of the cost of equity;
the potential future earnings of the reporting unit; and
the market growth and new business assumptions.
For purposes of the market comparable approach, valuation was determined based on market multiples for comparable companies and market participant assumptions applied to the reporting unit to derive an implied value of equity.
For purposes of the DCF analysis approach, the valuation is based on estimated future cash flows. The financial projections used in the DCF analysis for the reporting unit are based on the most recent available data. The growth assumptions included in these projections are based on management's expectations of the reporting unit's financial prospects as well as particular plans for the entity (i.e., restructuring plans). The cost of equity was estimated using the capital asset pricing model using comparable companies, an equity risk premium, the rate of return of a “riskless” asset, and a size premium based on the size of the reporting unit. The resulting discount rate was analyzed in terms of reasonability given current market conditions.
The Step 1 evaluation of goodwill allocated to the Florida reporting unit, which is one level below the United States business segment, under both valuation approaches (market and DCF) indicated that the fair value of the unit was above the carrying amount of its equity book value as of the valuation date (October 1), which meant that Step 2 was not undertaken. Based on the analysis under both the income and market approaches, the estimated fair value of the reporting units exceeds the carrying amount of the unit, including goodwill, at the evaluation date.
The Corporation engaged a third-party valuator to assist management in the annual evaluation of the Florida unit's goodwill as of the October 1 valuation date. In reaching its conclusion on impairment, management discussed with the valuator the methodologies, assumptions, and results supporting the relevant values for the goodwill and determined that they were reasonable.
The goodwill impairment evaluation process requires the Corporation to make estimates and assumptions with regards to the fair value of reporting units. Actual values may differ significantly from these estimates. Such differences could result in future impairment of goodwill that would, in turn, negatively impact the Corporation's results of operations and the profitability of the reporting unit where goodwill is recorded.
Goodwill was not impaired as of December 31, 2013 or 2012, nor was any goodwill written off due to impairment during 2013, 2012, and 2011.
Other Intangibles
Core deposit intangibles are amortized over their estimated lives, generally on a straight-line basis, and are reviewed periodically for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable.
The Corporation performed impairment tests for the years ended December 31, 2013, 2012, and 2011 and determined that no impairment was needed to be recognized for other intangible assets.
In connection with the acquisition of the FirstBank-branded credit card loan portfolio in 2012, the Corporation recognized at acquisition a purchased credit card relationship intangible of $24.5 million ($19.8 million and $23.5 million as of December 31, 2013 and 2012, respectively) which is being amortized on an accelerated basis based on the estimated attrition rate of the purchased credit card accounts, which reflects the pattern in which the economic benefits of the intangible asset are consumed. These benefits are consumed as the revenue stream generated by the cardholder relationship is realized. For further disclosures, refer to Note 12 to the consolidated financial statements.
Securities sold under agreements to repurchase
The Corporation sells securities under agreements to repurchase the same or similar securities. Generally, similar securities are securities from the same issuer, with identical form and type, similar maturity, identical contractual interest rates, similar assets as collateral, and the same aggregate unpaid principal amount. The Corporation retains control over the securities sold under these agreements. Accordingly, these agreements are considered financing transactions and the securities underlying the agreements remain in the asset accounts. The counterparty to certain agreements may have the right to repledge the collateral by contract or custom. Such assets are presented separately in the statements of financial condition as securities pledged to creditors that can be repledged.
From time to time, the Corporation modifies repurchase agreements to take advantage of prevailing interest rates. Following applicable GAAP guidance, if the Corporation determines that the debt under the modified terms is substantially different from the original terms, the modification must be accounted for as an extinguishment of debt. Modified terms are considered substantially different if the present value of the cash flows under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. The new debt instrument shall be initially recorded at fair value, and that amount shall be used to determine the debt extinguishment gain or loss to be recognized through the statement of income (loss) and the effective rate of the new instrument. If the Corporation determines that the debt under the modified terms is not substantially different, then the new effective interest rate shall be determined based on the carrying amount of the original debt instrument. None of the repurchase agreements modified in the past were considered to be substantially different from the original terms, and therefore, these modifications were not accounted for as extinguishments of debt.
Rewards Liability
The Corporation offers products, primarily credit cards, that offer reward program members with various rewards, such as airline tickets, cash, or merchandise, based on account activity. The Corporation generally recognizes the cost of rewards as part of business promotion expenses when the rewards are earned by the customer and records the corresponding rewards liability. The reward liability is computed based on points earned to date that are expected to be redeemed and the average cost per point redemption. The reward liability is reduced as points are redeemed. In estimating the reward liability, the Corporation considers historical reward redemption behavior, the terms of the current reward program, and the card purchase activity. The reward liability is sensitive to changes in the reward redemption type and redemption rate, which is based on the expectation that the vast majority of all points earned will eventually be redeemed. The reward liability, which is included in other liabilities in the consolidated statement of financial condition, totaled $8.1 million and $8.4 million as of December 31, 2013 and 2012, respectively.
Income taxes
The Corporation uses the asset and liability method for the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Corporation's financial statements or tax returns. Deferred income tax assets and liabilities are determined for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future. The computation is based on enacted tax laws and rates applicable to periods in which the temporary differences are expected to be recovered or settled. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. In making such assessment, significant weight is given to evidence that can be objectively verified, including both positive and negative evidence. The authoritative guidance for accounting for income taxes requires the consideration of all sources of taxable income available to realize the deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in carryback years, and tax planning strategies. In estimating taxes, management assesses the relative merits and risks of the appropriate tax treatment of transactions taking into account statutory, judicial, and regulatory guidance. Refer to Note 24 to the consolidated financial statements for additional information.
Under the authoritative accounting guidance, income tax benefits are recognized and measured based on a two-step analysis: 1) a tax position must be more likely than not to be sustained based solely on its technical merits in order to be recognized, and 2) the benefit is measured at the largest dollar amount of that position that is more likely than not to be sustained upon settlement. The difference between the benefit recognized in accordance with this analysis and the tax benefit claimed on a tax return is referred to as an Unrecognized Tax Benefit (“UTB”). The Corporation classifies interest and penalties, if any, related to UTBs as components of income tax expense. Refer to Note 24 for required disclosures and further information.
Treasury stock
The Corporation accounts for treasury stock at par value. Under this method, the treasury stock account is increased by the par value of each share of common stock reacquired. Any excess paid per share over the par value is debited to additional paid-in capital for the amount per share that was originally credited. Any remaining excess is charged to retained earnings.
Stock-based compensation
Compensation cost is recognized in the financial statements for all share-based payment grants. Between 1997 and 2007, the Corporation had a stock option plan (the “1997 stock option plan”) covering eligible employees. On January 21, 2007, the 1997 stock option plan expired; all outstanding awards under this plan continue to be in full force and effect, subject to their original terms. No awards for shares could be granted under the 1997 stock option plan as of its expiration.
On April 29, 2008, the Corporation's stockholders approved the First BanCorp 2008 Omnibus Incentive Plan, as amended (the “Omnibus Plan”). The Omnibus Plan provides for equity-based compensation incentives (the “awards”) through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, and other stock-based awards. The compensation cost for an award, determined based on the estimate of the fair value at the grant date (considering forfeitures and any postvesting restrictions), is recognized over the period during which an employee or director is required to provide services in exchange for an award, which is the vesting period.
Stock-based compensation accounting guidance requires the Corporation to develop an estimate of the number of share-based awards that will be forfeited due to employee or director turnover. Quarterly changes in the estimated forfeiture rate may have a significant effect on share-based compensation, as the effect of adjusting the rate for all expense amortization is recognized in the period in which the forfeiture estimate is changed. If the actual forfeiture rate is higher than the estimated forfeiture rate, then an adjustment is made to increase the estimated forfeiture rate, which will result in a decrease in the expense recognized in the financial statements. If the actual forfeiture rate is lower than the estimated forfeiture rate, an adjustment is made to decrease the estimated forfeiture rate, which will result in an increase in the expense recognized in the financial statements. When unvested options or shares of restricted stock are forfeited, any compensation expense previously recognized on the forfeited awards is reversed in the period of the forfeiture. For additional information regarding the Corporation's equity-based compensation and awards granted, refer to Note 19.
Comprehensive income
Comprehensive income for First BanCorp. includes net income and the unrealized gain (loss) on available-for-sale securities, net of estimated tax effects.
Segment Information
The Corporation reports financial and descriptive information about its reportable segments (see Note 31). Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by management in deciding how to allocate resources and in assessing performance. The Corporation's management determined that the segregation that best fulfills the segment definition described above is by lines of business for its operations in Puerto Rico, the Corporation's principal market, and by geographic areas for its operations outside of Puerto Rico. As of December 31, 2013, the Corporation had six operating segments that are all reportable segments: Commercial and Corporate Banking; Mortgage Banking; Consumer (Retail) Banking; Treasury and Investments; United States Operations; and Virgin Islands Operations. Refer to Note 31 for additional information.
Valuation of financial instruments
The measurement of fair value is fundamental to the Corporation's presentation of its financial condition and results of operations. The Corporation holds fixed income and equity securities, derivatives, investments, and other financial instruments at fair value. The Corporation holds its investments and liabilities mainly to manage liquidity needs and interest rate risks. A significant part of the Corporation's total assets is reflected at fair value on the Corporation's financial statements.
The FASB authoritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whether the inputs to the valuation techniques used to measure fair value are observable or unobservable. Three levels of inputs may be used to measure fair value:
Level 1	Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.
Level 2	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
Level 3	Valuations are observed from unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
Under the fair value accounting guidance, an entity has the irrevocable option to elect, on a contract-by-contract basis, to measure certain financial assets and liabilities at fair value at inception of the contract and, thereafter, to reflect any changes in fair value in current earnings. The Corporation did not make any fair value option election as of December 31, 2013 or 2012. See Note 26 for additional information.
Income recognition— Insurance agency
Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Corporation also receives contingent commissions from insurance companies as additional incentive for achieving specified premium volume goals and/or the loss experience of the insurance placed by the Corporation. Contingent commissions from insurance companies are recognized when determinable, which is generally when such commissions are received or when the Corporation receives data from the insurance companies that allows the reasonable estimation of these amounts.
Advertising costs
Advertising costs for all reporting periods are expensed as incurred.
Earnings per common share
Earnings (loss) per share-basic is calculated by dividing net income (loss) attributable to common stockholders by the weighted average number of outstanding common shares. Net income (loss) attributable to common stockholders represents net income (loss) adjusted for any preferred stock dividends, including dividends declared, cumulative dividends related to the current dividend period that have not been declared as of the end of the period, if any, and the accretion of discounts on preferred stock issuances, if any. Basic weighted average common shares outstanding exclude unvested shares of restricted stock. For 2011, the net income (loss) attributable to common stockholders also includes the one-time effect of the issuance of common stock in the conversion of the Series G preferred stock. This transaction is further discussed in Note 20. The computation of earnings per share-diluted is similar to the computation of earnings per share-basic except that the number of weighted average common shares is increased to include the number of additional common shares that would have been outstanding if the dilutive common shares had been issued, referred to as potential common shares.
Potential common shares consist of common stock issuable upon the assumed exercise of stock options, unvested shares of restricted stock, and outstanding warrants using the treasury stock method. This method assumes that the potential common shares are issued and the proceeds from the exercise, in addition to the amount of compensation cost attributable to future services, are used to purchase common stock at the exercise date. The difference between the number of potential shares issued and the shares purchased is added as incremental shares to the actual number of shares outstanding to compute diluted earnings per share. Stock options, unvested shares of restricted stock, and outstanding warrants that result in lower potential shares issued than shares purchased under the treasury stock method are not included in the computation of dilutive earnings per share since their inclusion would have an antidilutive effect in earnings per share.
The dilutive effect of convertible securities is reflected in the computation of diluted earnings per share using the if-converted method. The Series G preferred stock converted in the fourth quarter of 2011 was included in the denominator for the period prior to actual conversion and common shares issued upon conversion were included in the weighted average shares outstanding for the period from their date of issuance through period-end.
Recently issued accounting pronouncements
The FASB has issued the following accounting pronouncements and guidance relevant to the Corporation's operations:
In December 2011, the FASB updated the Accounting Standards Codification (“the Codification”) to enhance and require converged disclosures about financial and derivative instruments that are either offset on the balance sheet, or are subject to an enforceable master netting arrangement (or other similar arrangement). Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. In January 2013, the FASB updated the Codification to clarify the scope of the disclosure to include only derivatives, including bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities lending that are either offset or subject to an enforceable master netting agreement or similar agreement. The amendments in this Update were effective for interim and annual periods beginning on or after January 1, 2013. The Corporation adopted this guidance in 2013. Refer to Note 30 for required disclosures about offsetting assets and liabilities.
In February 2013, the FASB updated the Codification to improve the reporting of reclassifications out of accumulated OCI. The amendments in this Update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated OCI on the respective line items in net income if the amount being reclassified is required under GAAP to be reclassified in its entirety to net income. For other amounts that are not required under GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated OCI is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. The amendments in this Update were effective prospectively for reporting periods beginning after December 31, 2012. The Corporation adopted this guidance in 2013 with no effect on the Corporation's financial condition or results of operations since it impacted presentation only. The reclassifications out of accumulated OCI of the Corporation during 2013 and 2012 were primarily related to credit losses on debt securities for which OTTI was previously recognized. The disclosure of credit losses on debt securities, and required identification in the statement of (loss) income, is already required by Accounting Standard Codification (ASC) 320-10-50.
In July 2013, the FASB updated the Codification to add the Fed Funds Effective Swap Rates (or Overnight Index Swap Rate) as a U.S. benchmark interest rate for hedge accounting purposes. Previously, only the direct Treasury obligations of the U.S. government and the London Interbank Offered Rate (LIBOR) swap rate were used. This Update was effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. The adoption of this guidance did not have an effect on the Corporation's financial condition or results of operations as the Corporation's derivative instruments are not designated or do not qualify for hedge accounting.
In July 2013, the FASB updated the Codification to provide explicit guidelines on how to present an unrecognized tax benefit in financial statements when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. The amendments are effective for public entities with fiscal periods beginning after December 15, 2013. Early adoption is permitted. The Corporation is currently evaluating the impact of the adoption of this guidance on its financial statements.
In January 2014, the FASB updated the Codification to clarify when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan so that the loan should be derecognized and the real estate property recognized in the financial statements. The Update clarifies that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan upon either: (i) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure, or (ii) the borrower conveying all interest in the residential real estate property to the creditor to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. In addition, creditors are required to disclose on an annual and interim basis both (i) the amount of the foreclosed residential real estate property held and (ii) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments are effective for public business entities for annual periods beginning after December 15, 2014, and interim periods within annual periods beginning after December 31, 2015. Early adoption is permitted. The guidance can be implemented using either a modified retrospective transition method or a prospective transition method. The Corporation is currently evaluating the impact of the adoption of this guidance, if any, on its financial statements.

RESTRICTIONS_ON_CASH_AND_DUE_F

RESTRICTIONS ON CASH AND DUE FROM BANKS	12 Months Ended
	Dec. 31, 2013
Restrictions on Cash and Due from Banks [Abstract]	'
Restrictions on Cash and Due from Banks [Text Block]	'
	NOTE 2 – RESTRICTIONS ON CASH DUE AND DUE FROM BANKS
	The Corporation's bank subsidiary, FirstBank, is required by law to maintain minimum average weekly reserve balances to cover demand deposits. The amount of those minimum average reserve balances for the week that covered December 31, 2013 was $101.1 million (2012 — $108.3 million). As of December 31, 2013 and 2012, the Bank complied with the requirement. Cash and due from banks as well as other short-term, highly liquid securities are used to cover the required average reserve balances.
	As of December 31, 2013, and as required by the Puerto Rico International Banking Law, the Corporation maintained $300,000 in time deposits, which were considered restricted assets related to FirstBank Overseas Corporation, an international banking entity that is a subsidiary of FirstBank.

MONEY_MARKET_INVESTMENTS

MONEY MARKET INVESTMENTS	12 Months Ended
	Dec. 31, 2013
Money Market Investments [Abstract]	'
Money Market Investments [Text Block]	'
	NOTE 3 – MONEY MARKET INVESTMENTS
	Money market investments are composed of time deposits with other financial institutions and short-term investments with original maturities of three months or less.
	Money market investments as of December 31, 2013 and 2012 were as follows:
		2013		2012
			Balance
			(Dollars in thousands)
	Time deposits with other financial institutions, weighted average interest rate 0.20%
	(2012- 0.37%)	$	300	$	505
	Other short-term investments, weighted average interest rate of 0.34%
	(2012 - weighted average interest rate of 0.34%)		201,069		216,330
		$	201,369	$	216,835
	As of December 31, 2013 and 2012, the Corporation's money market investments that were pledged as collateral for interest rate swaps amounted to $0.20 million and $0.45 million, respectively.

INVESTMENT_SECURITIES

INVESTMENT SECURITIES	12 Months Ended
	Dec. 31, 2013
INVESTMENT SECURITIES [Text Block]	'
	NOTE 4 – INVESTMENT SECURITIES
	Investment Securities Available for Sale
	The amortized cost, non-credit loss component of OTTI recorded in OCI, gross unrealized gains and losses recorded in OCI, approximate fair value, weighted average yield and contractual maturities of investment securities available for sale as of December 31, 2013 and 2012 were as follows:
				31-Dec-13
				Amortized cost			Noncredit Loss Component of OTTI Recorded in OCI			Gross						Fair value			Weighted average yield%
												Unrealized
												Gains			Losses
				(Dollars in thousands)
	U.S. Treasury securities:
		Due within one year		$	7,498		$	-		$	1		$	-		$	7,499		0.12
	Obligations of U.S.
	government-sponsored
	agencies:
		After 1 to 5 years			50,000			-			-			1,408			48,592		1.05
		After 5 to 10 years			214,271			-			-			13,368			200,903		1.31
	Puerto Rico government
	obligations:
		Due within one year			10,000			-			-			210			9,790		3.5
		After 5 to 10 years			40,699			-			-			12,962			27,737		4.51
		After 10 years			20,309			-			-			6,506			13,803		5.82
	United States and Puerto
	Rico government
	obligations				342,777			-			1			34,454			308,324		1.96
	Mortgage-backed securities:
	FHLMC certificates:
		After 10 years			332,766			-			133			10,712			322,187		2.16
	GNMA certificates:
		After 1 to 5 years			86			-			4			-			90		3.48
		After 5 to 10 years			800			-			37			-			837		2.47
		After 10 years			425,589			-			18,492			-			444,081		3.82
					426,475			-			18,533			-			445,008		3.82
	FNMA certificates:
		After 1 to 5 years			1,389			-			84			-			1,473		4.82
		After 5 to 10 years			7,765			-			389			-			8,154		4.09
		After 10 years			882,798			-			2,984			33,626			852,156		2.36
					891,952			-			3,457			33,626			861,783		2.38
	Collateralized mortgage
		obligations issued or
		guaranteed by the FHLMC:
		After 1 to 5 years			82			-			-			1			81		3.01
	Other mortgage pass-through
	trust certificates:
		Over 5 to 10 years			127			-			1			-			128		7.27
		After 10 years			55,048			14,310			-			-			40,738		2.24
					55,175			14,310			1			-			40,866		2.24
	Total mortgage-backed
		securities			1,706,450			14,310			22,124			44,339			1,669,925		2.69
	Equity securities (without
		contractual maturity)(1)			35			-			-			2			33		-
	Total investment securities
		available for sale		$	2,049,262		$	14,310		$	22,125		$	78,795		$	1,978,282		2.57
	-1	Represents common shares of another financial institution in Puerto Rico.
				31-Dec-12
				Amortized cost			Noncredit Loss Component of OTTI Recorded in OCI			Gross						Fair value			Weighted average yield%
												Unrealized
												Gains			Losses
			(Dollars in thousands)
	U.S. Treasury securities:
		Due within one year		$	7,497		$	-		$	2		$	-		$	7,499		0.17
	Obligations of U.S.
	government-sponsored
	agencies:
		After 1 to 5 years			25,650			-			7			-			25,657		0.35
	After 5 to 10 years			214,323			-			8			415			213,916		1.31
Puerto Rico government
obligations:
	After 1 to 5 years			10,000			-			-			-			10,000		3.5
	After 5 to 10 years			39,753			-			-			553			39,200		4.49
	After 10 years			21,099			-			948			47			22,000		5.78
United States and Puerto
Rico government
obligations				318,322			-			965			1,015			318,272		1.97
Mortgage-backed securities:
FHLMC certificates:
	Due within one year			63			-			-			-			63		3.34
	After 10 years			125,747			-			3,430			-			129,177		2.13
				125,810			-			3,430			-			129,240		2.13
GNMA certificates:
	After 1 to 5 years			143			-			7			-			150		3.57
	After 5 to 10 years			479			-			37			-			516		3.52
	After 10 years			564,376			-			39,630			-			604,006		3.98
				564,998			-			39,674			-			604,672		3.98
FNMA certificates:
	Due within one year			119			-			-			-			119		2.93
	After 1 to 5 years			2,270			-			149			-			2,419		4.88
	After 5 to 10 years			10,963			-			874			-			11,837		3.91
	After 10 years			602,623			-			10,638			-			613,261		2.49
				615,975			-			11,661			-			627,636		2.52
Collateralized mortgage
	obligations issued or
	guaranteed by the FHLMC:
	After 5 to 10 years			301			-			-			1			300		3.01
Other mortgage pass-through
trust certificates:
	Over 5 to 10 years			143			-			1			-			144		7.27
	After 10 years			69,269			18,487			-			-			50,782		2.29
				69,412			18,487			1			-			50,926		2.29
Total mortgage-backed
	securities			1,376,496			18,487			54,766			1			1,412,774		3.07
Equity securities (without
	contractual maturity)(1)			77			-			-			46			31		-
Total investment securities
	available for sale		$	1,694,895		$	18,487		$	55,731		$	1,062		$	1,731,077		2.87
-1	Represents common shares of another financial institution in Puerto Rico.
Maturities of mortgage-backed securities are based on contractual terms assuming no prepayments. Expected maturities of investments might differ from contractual maturities because they may be subject to prepayments and/or call options, as was the case with approximately $25.7 million and $194.5 million of investment securities called during 2013 and 2012, respectively. The weighted average yield on investment securities available for sale is based on amortized cost and, therefore, does not give effect to changes in fair value. The net unrealized gain or loss on securities available for sale and the noncredit loss component of OTTI are presented as part of OCI.
The aggregate amortized cost and approximate market value of investment securities available for sale as of December 31, 2013 by contractual maturity, are shown below:
		Amortized Cost			Fair Value
		(In thousands)
Within 1 year	$	17,498		$	17,289
After 1 to 5 years		51,557			50,236
After 5 to 10 years		263,662			237,759
After 10 years		1,716,510			1,672,965
Total		2,049,227			1,978,249
Equity securities		35			33
Total investment securities available for sale	$	2,049,262		$	1,978,282
The following tables show the Corporation's available-for-sale investments' fair value and gross unrealized losses, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position, as of December 31, 2013 and 2012. It also includes debt securities for which an OTTI was recognized and only the amount related to a credit loss was recognized in earnings. Unrealized losses for which OTTI had been recognized have been reduced by any subsequent recoveries in fair value.
	As of December 31, 2013
	Less than 12 months						12 months or more						Total
				Unrealized						Unrealized						Unrealized
	Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
		(In thousands)
Debt securities:
Puerto Rico government obligations	$	23,156		$	5,977		$	28,174		$	13,701		$	51,330		$	19,678
U.S. government agencies obligations		175,369			8,913			74,126			5,863			249,495			14,776
Mortgage-backed securities:
FNMA		748,215			33,626			-			-			748,215			33,626
FHLMC		286,208			10,712			-			-			286,208			10,712
Collateralized mortgage obligations
issued or guaranteed by FHLMC		-			-			81			1			81			1
Other mortgage pass-through trust
certificates		-			-			40,738			14,310			40,738			14,310
Equity securities		33			2			-			-			33			2
	$	1,232,981		$	59,230		$	143,119		$	33,875		$	1,376,100		$	93,105
	As of December 31, 2012
	Less than 12 months						12 months or more						Total
				Unrealized						Unrealized						Unrealized
	Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
		(In thousands)
Debt securities:
Puerto Rico government obligations	$	41,243		$	600		$	-		$	-		$	41,243		$	600
U.S. government agencies obligations		183,709			415			-			-			183,709			415
Mortgage-backed securities:
Collateralized mortgage obligations
issued or guaranteed by FHLMC		300			1			-			-			300			1
Other mortgage pass-through trust
certificates		-			-			50,782			18,487			50,782			18,487
Equity securities		31			46			-			-			31			46
	$	225,283		$	1,062		$	50,782		$	18,487		$	276,065		$	19,549
Assessment for OTTI
On a quarterly basis, the Corporation performs an assessment to determine whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered an OTTI. A debt security is considered impaired if the fair value is less than its amortized cost basis at the reporting date. The accounting literature requires the Corporation to assess whether the unrealized loss is other than temporary.
OTTI losses must be recognized in earnings if an investor has the intent to sell the debt security or it is more likely than not that it will be required to sell the debt security before recovery of its amortized cost basis. However, even if an investor does not expect to sell a debt security, it must evaluate expected cash flows to be received and determine if a credit loss has occurred.
An unrealized loss is generally deemed to be other-than-temporary and a credit loss is deemed to exist if the present value of the expected future cash flows is less than the amortized cost basis of the debt security. The credit loss component of an OTTI, if any, is recorded as a component of net impairment losses on investment securities in the accompanying consolidated statements of income (loss), while the remaining portion of the impairment loss is recognized in OCI, provided the Corporation does not intend to sell the underlying debt security and it is “more likely than not” that the Corporation will not have to sell the debt security prior to recovery.
Debt securities issued by U.S. government agencies, government-sponsored entities, and the U.S. Department of the Treasury (the “Treasury”) accounted for approximately 95% of the total available-for-sale portfolio as of December 31, 2013 and no credit losses are expected, given the explicit and implicit guarantees provided by the U.S. federal government. The Corporation's assessment was concentrated mainly on private label mortgage-backed securities with an amortized cost of $55.0 million for which credit losses are evaluated on a quarterly basis. The Corporation considered the following factors in determining whether a credit loss exists and the period over which the debt security is expected to recover:
The length of time and the extent to which the fair value has been less than the amortized cost basis;
Changes in the near term prospects of the underlying collateral of a security such as changes in default rates, loss severity given default, and significant changes in prepayment assumptions;
The level of cash flows generated from the underlying collateral supporting the principal and interest payments of the debt securities; and
Any adverse change to the credit conditions and liquidity of the issuer, taking into consideration the latest information available about the overall financial condition of the issuer, credit ratings, recent legislation and government actions affecting the issuer's industry, and actions taken by the issuer to deal with the present economic climate.
The Corporation recorded OTTI losses on available-for-sale debt securities as follows:
			Private label MBS
			2013			2012
(In thousands)
Total other-than-temporary impairment losses			$	-		$	-
Portion of other-than-temporary impairment losses recognized in OCI				-117			-2,002
Net impairment losses recognized in earnings			$	-117		$	-2,002
The following table summarizes the rollforward of credit losses on debt securities held by the Corporation for which a portion of an OTTI is recognized in OCI:
		2013			2012
(In thousands)
Credit losses at the beginning of the year		$	5,272		$	3,823
Additions:
Credit losses on debt securities for which an OTTI was
previously recognized			117			2,002
Reductions:
Securities sold during the period (realized loss)			-			-553
Ending balance of credit losses on debt securities held
for which a portion of an OTTI was recognized in OCI		$	5,389		$	5,272
During 2013, the $0.1 million credit-related impairment loss is related to private label MBS, which are collateralized by fixed-rate mortgages on single-family, residential properties in the United States. The interest rate on these private-label MBS is variable, tied to 3-month LIBOR and limited to the weighted average coupon of the underlying collateral. The underlying mortgages are fixed-rate single-family loans with original high FICO scores (over 700) and moderate original loan-to-value ratios (under 80%), as well as moderate delinquency levels.
Based on the expected cash flows derived from the model, and since the Corporation does not have the intention to sell the securities and has sufficient capital and liquidity to hold these securities until a recovery of the fair value occurs, only the credit loss component was reflected in earnings. Significant assumptions in the valuation of the private label MBS were as follows:
	31-Dec-13				31-Dec-12
	Weighted				Weighted
	Average		Range		Average		Range
Discount rate	14.50%		14.50%		14.50%		14.50%
Prepayment rate	29%		15.86% - 100.00%		32%		21.85% - 69.97%
Projected Cumulative Loss Rate	6.80%		0.58% - 38.16%		8%		0.73% - 38.79%
The Corporation recorded OTTI losses of $42,000 on equity securities held in the available-for-sale investment portfolio for the year ended December 31, 2013. No OTTI losses on equity securities were recognized for the year ended December 31, 2012 or 2011.
No sales of securities available for sale were completed in 2013. Total proceeds from the sale of securities available for sale during 2012 and 2011 amounted to approximately $1.9 million, and $1.2 billion, respectively. No gains or losses were realized on the sale of securities available for sale in 2013 and 2012. The Corporation realized gains on sales of securities available for sale for the year ended December 31, 2011 in the amount of $34.4 million, including a $3.5 million gain attributable to a tender offer by the Puerto Rico Housing Finance Authority to purchase certain of its outstanding bonds. Bonds held by the Corporation with a book value of $19.8 million were exchanged for cash as part of the tender offer and the difference between the cash received and the book value of such instruments was recorded as part of “Gain on sale of investment” in the Statement of (loss) income.
As part of its balance sheet restructuring strategies, the Corporation sold during 2011 approximately $500 million of low-yielding U.S. Treasury Notes and $105 million of floating rate U.S. agency collateralized mortgage obligations (“CMOs”) and used the proceeds, in part, to prepay $400 million of repurchase agreements that carried an average rate of 2.74%. The prepayment penalties of $10.6 million were offset with gains of $11.0 million from the sale of U.S. Treasury Notes and floating rates U.S. agency CMOs.
The following table states the names of issuers, and the aggregate amortized cost and market value of the securities of such issuers, when the aggregate amortized cost of such securities exceeds 10% of stockholders' equity. This information excludes securities of the U.S. and Puerto Rico government. Investments in obligations issued by a state of the U.S. and its political subdivisions and agencies that are payable and secured by the same source of revenue or taxing authority, other than the U.S. government, are considered securities of a single issuer and include debt and mortgage-backed securities.
		2013						2012
		Amortized						Amortized
		Costs			Fair Value			Costs			Fair Value
		(In thousands)						(In thousands)
FHLMC		$	332,848		$	322,268		$	126,111		$	129,540
GNMA			426,475			445,008			564,998			604,672
FNMA			891,952			861,783			615,975			627,636
FHLB			264,271			249,495			239,973			239,573
Investments Held to Maturity
On March 7, 2011, the Corporation sold $330 million of mortgage-backed securities that were originally intended to be held to maturity, consistent with deleveraging initiatives included in the Corporation's Capital Plan in order to preserve capital and meet minimum regulatory capital ratios established in the Consent Order entered into with the Bank's principal regulators. Refer to Note 28 for additional information. The Corporation realized a gain of $18.7 million associated with this transaction. After the sale, in line with the Corporation's ongoing capital management strategy, the remaining $89 million of investment securities held in the held-to-maturity portfolio was reclassified to the available-for-sale portfolio.
From time to time, the Corporation has securities held to maturity with an original maturity of three months or less that are considered cash and cash equivalents and classified as money market investments in the consolidated statements of financial condition. As of December 31, 2013 and 2012, the Corporation had no outstanding securities held to maturity that were classified as cash and cash equivalents.

OTHER_EQUITY_SECURITIES

OTHER EQUITY SECURITIES	12 Months Ended
	Dec. 31, 2013
OTHER EQUITY SECURITIES [Text Block]	'
	NOTE 5 – OTHER EQUITY SECURITIES
	Institutions that are members of the FHLB system are required to maintain a minimum investment in FHLB stock. Such minimum is calculated as a percentage of aggregate outstanding mortgages, and an additional investment is required that is calculated as a percentage of total FHLB advances, letters of credit, and the collateralized portion of interest-rate swaps outstanding. The stock is capital stock issued at $100 par value. Both stock and cash dividends may be received on FHLB stock.
	As of December 31, 2013 and 2012, the Corporation had investments in FHLB stock with a book value of $28.4 and $37.5 million, respectively. The net realizable value is a reasonable proxy for the fair value of these instruments. Dividend income from FHLB stock for 2013, 2012, and 2011 amounted to $1.4 million, $1.4 million, and $1.9 million, respectively.
	The shares of FHLB stock owned by the Corporation were issued by the FHLB of New York. The FHLB of New York is part of the Federal Home Loan Bank System, a national wholesale banking network of 12 regional, stockholder-owned congressionally chartered banks. The Federal Home Loan Banks are all privately capitalized and operated by their member stockholders. The system is supervised by the Federal Housing Finance Agency, which ensures that the Federal Home Loan Banks operate in a financially safe and sound manner, remain adequately capitalized and able to raise funds in the capital markets, and carry out their housing finance mission.
	The Corporation has other equity securities that do not have a readily available fair value. The carrying value of such securities as of December 31, 2013 and 2012 was $0.3 and $1.3 million, respectively.

INTEREST_AND_DIVIDEND_ON_INVES

INTEREST AND DIVIDEND ON INVESTMENTS	12 Months Ended
	Dec. 31, 2013
Interest and Dividend on Investments [Abstract]	'
Interest and Dividend on Investments [Text Block]	'
	NOTE 6 – INTEREST AND DIVIDEND ON INVESTMENTS AND MONEY MARKET INSTRUMENTS
	The following provides information about interest on investments and FHLB dividend income:
			Year Ended December 31,
			2013		2012		2011
		(In thousands)
	Mortgage-backed securities:
	Taxable	$	19,566	$	23,989	$	32,599
	Exempt		25,955		11,543		10,511
			45,521		35,532		43,110
	PR government obligations, U.S. Treasury securities, and U.S.
	government agencies:
	Taxable		1,218		1,468		3,705
	Exempt		5,429		6,785		15,282
			6,647		8,253		18,987
	Equity securities:
	Taxable		-		6		1
	Other investment securities (including FHLB dividends)
	Taxable		1,359		1,503		2,001
	Total interest income investment securities		53,527		45,294		64,099
	Interest on money market instruments:
	Taxable		1,231		1,137		1,107
	Exempt		696		690		448
	Total interest income money market instruments		1,927		1,827		1,555
	Total interest and dividend income in investments and money
	market instruments	$	55,454	$	47,121	$	65,654
	The following table summarizes the components of interest and dividend income on investments:
			Year Ended December 31,
			2013	2012		2011
		(In thousands)
	Interest income on investment securities and money
	market investments	$	54,095	$	45,694	$	63,769
	Dividends on FHLB stock		1,359		1,427		1,885
	Total interest income and dividends on investments	$	55,454	$	47,121	$	65,654

LOANS_PORTFOLIO

LOANS PORTFOLIO	12 Months Ended
	Dec. 31, 2013
LOAN PORTFOLIO [Text Block]	'
	NOTE 7 – LOANS HELD FOR INVESTMENT
	The following provides information about the loan portfolio held for investment:
			December 31,			December 31,
			2013			2012
			(In thousands)
	Residential mortgage loans, mainly secured by first mortgages		$	2,549,008		$	2,747,217
	Commercial loans:
	Construction loans (1)			168,713			361,875
	Commercial mortgage loans (1)			1,823,608			1,883,798
	Commercial and Industrial loans (1) (2)			2,788,250			2,793,157
	Loans to local financial institution collateralized by
	real estate mortgages			240,072			255,390
	Commercial loans			5,020,643			5,294,220
	Finance leases			245,323			236,926
	Consumer loans			1,821,196			1,775,751
	Loans held for investment			9,636,170			10,054,114
	Allowance for loan and lease losses			-285,858			-435,414
	Loans held for investment, net (3)		$	9,350,312		$	9,618,700
	-1	During the second quarter of 2013, after a comprehensive review of substantially all of the loans in the commercial portfolios, the classification of certain loans was revised to more accurately depict the nature of the underlying loans. This reclassification resulted in a net increase of $269.0 million in commercial mortgage loans, since the principal source of repayment for such loans is derived primarily from the operation of the underlying real estate, with a corresponding decrease of $246.8 million in commercial and industrial loans and a $22.2 million decrease in construction loans. The Corporation evaluated the impact of this reclassification on the provision for loan losses and determined that the effect of this adjustment was not material to any previously reported results.
	-2	As of December 31, 2013, includes $1.2 billion of commercial loans that are secured by real estate (owner-occupied commercial loans secured by real estate) but are not dependent upon the real estate for repayment.
	-3	During the first half of 2013, the Corporation completed two separate bulk sales of assets including: (i) non-performing residential mortgage loans with a book value before allowance for loan losses of $203.8 million, and (ii) adversely classified loans, mainly commercial loans, with a book value before allowance for loan losses of $211.4 million. In addition, the Corporation transferred $181.6 million of commercial non-performing loans to held for sale as further discussed below.
	As of December 31, 2013 and 2012, the Corporation had net deferred origination fees on its loan portfolio amounting to $7.6 million and $8.5 million, respectively. The total loan portfolio is net of unearned income of $40.4 million and $38.8 million as of December 31, 2013 and 2012, respectively.
	As of December 31, 2013, the Corporation was servicing residential mortgage loans owned by others aggregating $2.1 billion (2012 — $1.9 billion), construction and commercial loans owned by others aggregating $2.8 million (2012 — $2.8 million), and commercial loan participations owned by others aggregating $615.6 million (2012 — $457.9 million).
	Various loans secured by first mortgages were assigned as collateral for CDs, individual retirement accounts, and advances from the FHLB. The mortgages pledged as collateral amounted to $1.0 billion as of December 31, 2013 (2012 — $1.1 billion).
	Loans held for investment on which accrual of interest income had been discontinued were as follows:
	(In thousands)		December 31,			December 31,
			2013			2012
	Non-performing loans:
	Residential mortgage		$	161,441		$	313,626
	Commercial mortgage			120,107			214,780
	Commercial and Industrial			114,833			230,090
	Construction:
	Land			27,834			63,342
	Construction-commercial			3,924			65,759
	Construction-residential			27,108			49,089
	Consumer:
	Auto loans			21,316			19,210
	Finance leases			3,082			3,182
	Other consumer loans			15,904			16,483
	Total non-performing loans held for investment (1) (2)		$	495,549		$	975,561
	________________
	-1	As of December 31, 2013 and 2012, excludes $54.8 million and $2.2 million, respectively, in non-performing loans held for sale.
	-2	Amount excludes PCI loans with a carrying value of approximately $4.8 million and $10.6 million as of December 31, 2013 and
		2012, respectively, acquired as part of the credit card portfolio purchased in 2012, as further discussed below.
	If these loans were accruing interest, the additional interest income realized would have been $40.3 million (2012— $75.1 million; 2011 — $64.0 million).
		The Corporation’s aging of the loans held for investment portfolio is as follows:
		As of December 31, 2013	30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1)			Total Past Due (4)			Purchased Credit-Impaired Loans (4)			Current			Total loans held for investment		90 days past due and still accruing (5)
		(In thousands)
		Residential mortgage:
		FHA/VA and other government-guaranteed
		loans (2) (3) (5)	$	-		$	12,180		$	78,645		$	90,825		$	-		$	104,401		$	195,226	$	78,645
		Other residential mortgage loans (3)		-			88,898			172,286			261,184			-			2,092,598			2,353,782		10,845
		Commercial:
		Commercial and Industrial loans		21,029			5,454			134,233			160,716			-			2,867,606			3,028,322		19,400
		Commercial mortgage loans (3)		-			5,428			126,674			132,102			-			1,691,506			1,823,608		6,567
		Construction loans
		Land (3)		-			358			27,871			28,229			-			52,145			80,374		37
		Construction-commercial (3)		-			-			3,924			3,924			-			12,907			16,831		-
		Construction-residential (3)		-			-			27,108			27,108			-			44,400			71,508		-
		Consumer:
		Auto loans		79,279			17,944			21,316			118,539			-			993,781			1,112,320		-
		Finance leases		10,275			3,536			3,082			16,893			-			228,430			245,323		-
		Other consumer loans		11,710			8,691			20,492			40,893			4,791			663,192			708,876		4,588
	Total loans held for investment	$	122,293		$	142,489		$	615,631		$	880,413		$	4,791		$	8,750,966		$	9,636,170	$	120,082
-1	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance
	charges and fees until charged off at 180 days.
-2	As of December 31, 2013, includes $11.5 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the
	defaulted loans.
-3	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the
	Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-
	guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past due 30-59 days amounted to $23.9 million, $166.7 million,
	$18.4 million, $0.9 million, and $2.5 million, respectively.
-4	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
-5	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since
	the principal repayment is insured. These balances include $37.0 million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent,
	that are no longer accruing interest as of December 31, 2013.
	As of December 31, 2012	30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1)			Total Past Due (4)				Purchased Credit-Impaired Loans (4)		Current			Total loans held for investment		90 days past due and still accruing (5)
	(In thousands)
	Residential mortgage:
	FHA/VA and other government-guaranteed
	loans (2) (3) (5)	$	-		$	10,592		$	93,298		$	103,890		$	-		$	104,723		$	208,613	$	93,298
	Other residential mortgage loans (3)		-			83,807			324,965			408,772			-			2,129,832			2,538,604		11,339
	Commercial:
	Commercial and Industrial loans		22,323			8,952			258,989			290,264			-			2,758,283			3,048,547		28,899
	Commercial mortgage loans (3)		-			6,367			218,379			224,746			-			1,659,052			1,883,798		3,599
	Construction:
	Land		-			843			63,372			64,215			-			77,012			141,227		30
	Construction-commercial		-			-			65,759			65,759			-			70,160			135,919		-
	Construction-residential		-			-			49,745			49,745			-			34,984			84,729		656
	Consumer:
	Auto loans		64,991			15,446			19,210			99,647			-			926,579			1,026,226		-
	Finance leases		10,938			2,682			3,182			16,802			-			220,124			236,926		-
	Other consumer loans		12,268			6,850			20,674			39,792			10,602			699,131			749,525		4,191
	Total loans held for investment	$	110,520		$	135,539		$	1,117,573		$	1,363,632		$	10,602		$	8,679,880		$	10,054,114	$	142,012
-1	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA and other guaranteed loans and credit cards). Credit card loans continue to accrue finance
	charges and fees until charged off at 180 days.
-2	As of December 31, 2012, includes $14.8 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the
	defaulted loans.
-3	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the
	Federal Reserve, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed
	loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days amounted to $22.2 million, $186.3 million, $164.9 million,
	$15.6 million, and $5.5 million, respectively.
-4	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
-5	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans
	since the principal repayment is insured. These balances include $35.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA, that are over 18 month delinquent, and are no longer
	accruing interest as of December 31, 2012.
	The Corporation’s credit quality indicators by loan type as of December 31, 2013 and 2012 are summarized below:
		Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category:
		Substandard			Doubtful			Loss			Total Adversely Classified (1)(2)			Total Portfolio
	31-Dec-13
			(In thousands)
	Commercial Mortgage	$	317,365		$	9,160		$	234		$	326,759		$	1,823,608
	Construction:
	Land		31,777			3,308			52			35,137			80,373
	Construction-commercial		16,022			-			-			16,022			16,831
	Construction-residential		27,829			2,209			241			30,279			71,509
	Commercial and Industrial		205,807			7,998			973			214,778			3,028,322
		Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category:
		Substandard			Doubtful			Loss			Total Adversely Classified (1)(2)			Total Portfolio
	31-Dec-12
			(In thousands)
	Commercial Mortgage	$	401,597		$	6,867		$	-		$	408,464		$	1,883,798
	Construction:
	Land		37,087			6,371			605			44,063			141,227
	Construction-commercial		72,401			5,754			-			78,155			135,919
	Construction-residential		75,489			2,431			-			77,920			84,729
	Commercial and Industrial		372,100			30,651			1,143			403,894			3,048,547
-1	During the first quarter of 2013, the Corporation completed a bulk sale of assets, mainly commercial adversely classified loans with a book
	value before allowance for loan losses of $211.4 million and, in addition, transferred $181.6 million of non-performing loans to
	held for sale as further discussed below.
-2	Excludes $54.8 million ($7.8 million land, $39.1 million construction-commercial, $0.9 million construction-residential, and $7.0 million
	commercial mortgage) and $2.2 million ($1.1 million commercial mortgage and $1.1 million commercial and industrial) as of
	December 31, 2013 and 2012, respectively, of non-performing loans held for sale.
The Corporation considered a loan as adversely classified if its risk rating is Substandard, Doubtful, or Loss. These categories are defined as follows:
Substandard- A Substandard asset is inadequately protected by the current sound worth and paying capacity of the obligor or of the collateral pledged, if any. Assets so classified must have a well-defined weakness or weaknesses that jeopardize the liquidation of the debt. They are characterized by the distinct possibility that the institution will sustain some loss if the deficiencies are not corrected.
Doubtful- Doubtful classifications have all the weaknesses inherent in those classified Substandard with the added characteristic that the weaknesses make collection or liquidation in full, on the basis of currently known facts, conditions and values, highly questionable and improbable. A Doubtful classification may be appropriate in cases where significant risk exposures are perceived, but Loss cannot be determined because of specific reasonable pending factors, which may strengthen the credit in the near term.
Loss- Assets classified Loss are considered uncollectible and of such little value that their continuance as bankable assets is not warranted. This classification does not mean that the asset has absolutely no recovery or salvage value, but rather it is not practical or desirable to defer writing off this basically worthless asset even though partial recovery may be affected in the future. There is little or no prospect for near term improvement and no realistic strengthening action of significance pending.
	31-Dec-13	Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity
		Residential Real-Estate						Consumer
		FHA/VA/ Guaranteed (1)			Other residential loans			Auto			Finance Leases			Other Consumer
			(In thousands)
	Performing	$	195,226		$	2,192,341		$	1,091,004		$	242,241		$	688,181
	Purchased Credit-Impaired		-			-			-			-			4,791
	Non-performing		-			161,441			21,316			3,082			15,904
	Total	$	195,226		$	2,353,782		$	1,112,320		$	245,323		$	708,876
-1	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans
	90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $37.0
	million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are
	no longer accruing interest as of December 31, 2013.
	31-Dec-12	Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity
			Residential Real-Estate					Consumer
		FHA/VA/ Guaranteed (1)			Other residential loans			Auto			Finance Leases			Other Consumer
			(In thousands)
	Performing	$	208,613		$	2,224,978		$	1,007,016		$	233,744		$	722,440
	Purchased Credit-Impaired		-			-			-			-			10,602
	Non-performing		-			313,626			19,210			3,182			16,483
	Total	$	208,613		$	2,538,604		$	1,026,226		$	236,926		$	749,525
-1	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans
	90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $35.3
	million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are no
	longer accruing interest as of December 31, 2012.
The following tables present information about impaired loans excluding PCI loans, which are reported separately as discussed below:
Impaired Loans
(In thousands)
	Recorded Investment			Unpaid Principal Balance			Related Specific Allowance			Average Recorded Investment			Interest Income Recognized Accrual Basis			Interest Income Recognized Cash Basis
As of December 31, 2013
With no related allowance recorded:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage loans		220,428			237,709			-			222,617			9,513			1,041
Commercial:
Commercial mortgage loans		69,484			73,723			-			71,367			1,494			148
Commercial and Industrial
Loans		32,418			56,831			-			37,946			31			52
Construction Loans:
Land		359			366			-			360			8			2
Construction-Commercial		-			-			-			-			-			-
Construction-Residential		14,761			19,313			-			17,334			52			-
Consumer:
Auto loans		-			-			-			-			-			-
Finance leases		-			-			-			-			-			-
Other consumer loans		4,035			4,450			-			3,325			139			30
	$	341,485		$	392,392		$	-		$	352,949		$	11,237		$	1,273
With an allowance recorded:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage loans		190,566			212,028			18,125			193,372			5,623			647
Commercial:
Commercial mortgage loans		149,888			163,656			32,189			153,992			2,114			1,293
Commercial and Industrial
Loans		154,686			170,191			26,686			162,786			4,005			139
Construction Loans:
Land		27,711			40,348			10,455			28,906			350			44
Construction-Commercial		16,022			16,238			8,873			16,157			527			-
Construction-Residential		13,864			13,973			2,816			13,640			-			50
Consumer:
Auto loans		14,121			14,122			1,829			12,937			1,017			-
Finance leases		2,359			2,359			73			2,219			281			-
Other consumer loans		8,410			8,919			1,555			8,919			1,239			1
	$	577,627		$	641,834		$	102,601		$	592,928		$	15,156		$	2,174
Total:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage loans		410,994			449,737			18,125			415,989			15,136			1,688
Commercial:
Commercial mortgage loans		219,372			237,379			32,189			225,359			3,608			1,441
Commercial and Industrial
loans		187,104			227,022			26,686			200,732			4,036			191
Construction Loans:
Land		28,070			40,714			10,455			29,266			358			46
Construction-Commercial		16,022			16,238			8,873			16,157			527			-
Construction-Residential		28,625			33,286			2,816			30,974			52			50
Consumer:
Auto loans		14,121			14,122			1,829			12,937			1,017			-
Finance leases		2,359			2,359			73			2,219			281			-
Other consumer loans		12,445			13,369			1,555			12,244			1,378			31
	$	919,112		$	1,034,226		$	102,601		$	945,877		$	26,393		$	3,447
(In thousands)
	Recorded Investments			Unpaid Principal Balance			Related Specific Allowance			Average Recorded Investment			Interest Income Recognized Accrual Basis			Interest Income Recognized Cash Basis
As of December 31, 2012
With no related allowance recorded:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage
loans		122,056			130,306			-			148,125			3,480			1,585
Commercial:
Commercial mortgage loans		44,495			54,753			-			45,420			796			217
Commercial and Industrial
Loans		35,673			41,637			-			22,780			340			29
Construction Loans:
Land		3,715			8,017			-			5,120			50			14
Construction-Commercial		-			-			-			-			-			-
Construction-Residential		17,464			36,780			-			30,259			-			2
Consumer:
Auto loans		-			-			-			-			-			-
Finance leases		-			-			-			-			-			-
Other consumer loans		2,615			3,570			-			2,443			174			48
	$	226,018		$	275,063		$	-		$	254,147		$	4,840		$	1,895
With an allowance recorded:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage
loans		462,663			518,446			47,171			447,491			11,367			2,160
Commercial:
Commercial mortgage loans		310,030			330,117			50,959			316,535			6,404			1,024
Commercial and Industrial
Loans		284,357			363,012			80,167			239,757			2,307			291
Construction Loans:
Land		52,113			88,749			14,104			54,727			53			70
Construction-Commercial		78,156			144,226			22,587			74,498			47			100
Construction-Residential		29,235			42,423			2,881			25,455			31			-
Consumer:
Auto loans		11,432			11,432			1,456			11,090			827			-
Finance leases		2,019			2,019			78			1,987			180			-
Other consumer loans		9,271			10,047			2,346			8,912			1,116			31
	$	1,239,276		$	1,510,471		$	221,749		$	1,180,452		$	22,332		$	3,676
Total:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage
loans		584,719			648,752			47,171			595,616			14,847			3,745
Commercial:
Commercial mortgage loans		354,525			384,870			50,959			361,955			7,200			1,241
Commercial and Industrial
Loans		320,030			404,649			80,167			262,537			2,647			320
Construction Loans:
Land		55,828			96,766			14,104			59,847			103			84
Construction-Commercial		78,156			144,226			22,587			74,498			47			100
Construction-Residential		46,699			79,203			2,881			55,714			31			2
Consumer:
Auto loans		11,432			11,432			1,456			11,090			827			-
Finance leases		2,019			2,019			78			1,987			180			-
Other consumer loans		11,886			13,617			2,346			11,355			1,290			79
	$	1,465,294		$	1,785,534		$	221,749		$	1,434,599		$	27,172		$	5,571
The following tables show the activity for impaired loans and the related specific reserve during 2013:
				2013
Impaired Loans:				(In thousands)
Balance at beginning of year				$	1,465,294
Loans determined impaired during the year					280,860
Net charge-offs					-307,428
Loans sold, net of charge-offs					-201,409
Loans transferred to held for sale					-145,415
Increases to impaired loans - additional disbursements					6,624
Foreclosures					-45,094
Loans no longer considered impaired					-49,299
Paid in full or partial payments					-85,021
Balance at end of year				$	919,112
	2013
Specific Reserve:	(In thousands)
Balance at beginning of year	$	221,749
Provision for loan losses		188,280
Net charge-offs		-307,428
Balance at end of year	$	102,601
Acquired loans including PCI Loans
On May 30, 2012, the Corporation reentered the credit card business with the acquisition of an approximate $406 million portfolio of FirstBank-branded credit card loans from FIA. These loans were recorded on the consolidated statement of financial condition at estimated fair value on the acquisition date of $368.9 million. The Corporation concluded that a portion of these acquired loans were PCI loans. PCI loans are acquired loans with evidence of credit quality deterioration since origination for which it is probable at the date of purchase that the Corporation will be unable to collect all contractually required payments. The loans that the Corporation concluded were credit impaired had a contractual outstanding unpaid principal and interest balance at acquisition of $34.6 million and an estimated fair value of $15.7 million. Given that the initial fair value of these loans included an estimate of credit losses expected to be realized over the remaining lives of the loans, the Corporation's subsequent accounting for PCI loans differs from the accounting for non−PCI loans; therefore, the Corporation separately tracks and reports PCI loans and excludes these loans from delinquency and nonperforming loan statistics. Refer to Note 1 for additional information about accounting policies for loans held for investment and the allowance for loan losses, including discussions of the accounting for credit card loans.
Initial fair value and accretable yield of PCI loans
At acquisition, the Corporation estimated the cash flows the Corporation expected to collect on credit card loans acquired with a deteriorated credit quality. Under the accounting guidance for PCI loans, the difference between the contractually required payments and the cash flows expected to be collected at acquisition is referred to as the nonaccretable difference. This difference is neither accreted into income nor recorded on the Corporation's consolidated statement of financial condition. The excess of cash flows expected to be collected over the estimated fair value is referred to as the accretable yield and is recognized in interest income over the remaining life of the loans, using the effective-yield method. The table below displays the contractually required principal and interest, cash flows expected to be collected and the fair value at acquisition related to the PCI loans the Corporation acquired. The table also displays the nonaccretable difference and the accretable yield at acquisition.
(In thousands)		At acquisition
		Purchased Credit-
		Impaired Loans
Contractually outstanding principal and interest at acquisition		$	34,577
Less: Nonaccretable difference			-15,408
Cash flows expected to be collected at acquisition			19,169
Less: Accretable yield			-3,451
Fair value of loans acquired		$	15,718
Outstanding balance and carrying value of PCI loans
The table below presents the outstanding contractual principal balance and carrying value of the PCI loans as of December 31, 2013 and 2012:
		Purchased Credit Impaired Loans (December 31, 2013)			Purchased Credit Impaired Loans (December 31, 2012)
(In thousands)
Contractual balance		$	22,748		$	28,778
Carrying value			4,791			10,602
Changes in accretable yield of acquired loans
Subsequent to acquisition, the Corporation is required to periodically evaluate its estimate of cash flows expected to be collected. These evaluations, performed quarterly, require the continued use of key assumptions and estimates, similar to the initial estimate of fair value. Subsequent changes in the estimated cash flows expected to be collected may result in changes in the accretable yield and nonaccretable difference or reclassifications from nonaccretable yield to accretable. Increases in the cash flows expected to be collected will generally result in an increase in interest income over the remaining life of the loan or pool of loans. Decreases in expected cash flows due to further credit deterioration will generally result in an impairment charge recognized in the Corporation's provision for loan and lease losses, resulting in an increase to the allowance for loan losses. During 2013 and 2012, the Corporation did not record charges to the provision for loan losses related to PCI loans.
The following table presents changes in the accretable yield related to the PCI loans acquired from FIA:
(In thousands)
		PCI Loans
Accretable yield at acquisition		$	3,451
Accretion recognized in earnings			-1,280
Accretable yield as of December 31, 2012			2,171
Reclasisification to nonaccretable			-1,352
Accretion recognized in earnings			-819
Accretable yield as of December 31, 2013		$	-
During 2013, the Corporation purchased $224.6 million of residential mortgage loans consistent with a strategic program established by the Corporation in 2005 to purchase ongoing residential mortgage loan production from mortgage bankers in Puerto Rico. Generally, the loans purchased from mortgage bankers were conforming residential mortgage loans. Purchases of conforming residential mortgage loans provide the Corporation the flexibility to retain or sell the loans, including through securitization transactions depending upon the Corporation's interest rate risk management strategies. When the Corporation sells such loans, it generally keeps the servicing of the loans.
In the ordinary course of business, the Corporation sells residential mortgage loans (originated or purchased) to GNMA and GSEs. GNMA and GSEs, such as FNMA and FHLMC, generally securitize the transferred loans into mortgage-backed securities for sale into the secondary market. The Corporation sold approximately $224.3 million of performing residential mortgage loans to FNMA and FHLMC during 2013. Also, the Corporation securitized approximately $355.5 million of FHA/VA mortgage loans into GNMA mortgage-backed securities during 2013. The Corporation's continuing involvement in these loan sales consists primarily of servicing the loans. In addition, the Corporation agreed to repurchase loans when it breaches any of the representations and warranties included in the sale agreement. These representations and warranties are consistent with the GSEs' selling and servicing guidelines (i.e., ensuring that the mortgage was properly underwritten according to established guidelines).
For loans sold to GNMA, the Corporation holds an option to repurchase individual delinquent loans issued on or after January 1, 2003 when the borrower fails to make any payment for three consecutive months. This option gives the Corporation the ability, but not the obligation, to repurchase the delinquent loans at par without prior authorization from GNMA.
Under ASC Topic 860, Transfers and Servicing, once the Corporation has the unilateral ability to repurchase a delinquent loan, it is considered to have regained effective control over the loan and is required to recognize the loan and a corresponding repurchase liability on the balance sheet regardless of the Corporation's intent to repurchase the loan.
During 2013, 2012, and 2011, the Corporation repurchased pursuant to its repurchase option with GNMA $28.3 million, $53.9 million, and $35.2 million, respectively, of loans previously sold to GNMA. The principal balance of these loans is fully guaranteed and the risk of loss related to repurchases is generally limited to the difference between the delinquent interest payment advanced to GNMA computed at the loan's interest rate and the interest payments reimbursed by FHA, which are computed at a predetermined debenture rate. Repurchases of GNMA loans allow the Corporation, among other things, to maintain acceptable delinquency rates on outstanding GNMA pools and remain as a seller and servicer in good standing with GNMA. The Corporation generally remediates any breach of representations and warranties related to the underwriting of such loans according to established GNMA guidelines without incurring losses. The Corporation does not maintain a liability for estimated losses as a result of breaches in representations and warranties.
Loan sales to FNMA and FHLMC are without recourse in relation to the future performance of the loans. The Corporation repurchased at par loans previously sold to FNMA and FHLMC in the amounts of $6.1 million, $3.0 million, and $3.5 million during 2013, 2012, and 2011, respectively. The Corporation's risk of loss with respect to these loans is also minimal as these repurchased loans are generally performing loans with documentation deficiencies. The amount of these loan repurchases represents less than 2% of total sales of loans to FNMA and FHLMC over the last three years and no subsequent losses have been experienced on these loans. As a consequence, the Corporation does not maintain a liability for estimated losses on loans expected to be repurchased as a result of breaches in loan and servicer representations and warranties.
Bulks Sales of Assets and Transfers of Loans to Held For Sale
On March 28, 2013, the Corporation completed the sale of adversely classified loans with a book value of $211.4 million ($100.1 million of commercial and industrial loans, $68.8 million of commercial mortgage loans, $41.3 million of construction loans, and $1.2 million of residential mortgage loans), and $6.3 million of OREO properties in a cash transaction. Included in the bulk sale was $185.0 million of non-performing assets. The sales price of this bulk sale was $120.2 million. Approximately $39.9 million of reserves had already been allocated to the loans. This transaction resulted in total charge-offs of $98.5 million and an incremental loss of $58.9 million, reflected in the provision for loan and lease losses for the year 2013. In addition, the Corporation recorded $3.9 million of professional fees specifically related to this bulk sale of assets. This transaction resulted in a total pretax loss of $62.8 million.
In addition, during the first quarter of 2013, the Corporation transferred to held for sale non-performing loans with an aggregate book value of $181.6 million. These transfers resulted in charge-offs of $36.0 million and an incremental loss of $5.2 million reflected in the provision for loan and lease losses for the year 2013.
During the second quarter of 2013, the Corporation completed the sale of a $40.8 million non-performing commercial mortgage loan that was among the loans transferred to held for sale in the first quarter without incurring additional losses.
On June 21, 2013, the Corporation announced that it had completed a sale of non-performing residential mortgage loans with a book value of $203.8 million and OREO properties with a book value of $19.2 million in a cash transaction. The sales price of this bulk sale was $128.3 million. Approximately $30.1 million of reserves had already been allocated to the loans. This transaction resulted in total charge-offs of $98.0 million and an incremental loss of $69.8 million, reflected in the provision for loan and lease losses for the year 2013. In addition, the Corporation recorded $3.1 million of professional service fees specifically related to this bulk sale of non-performing residential assets. This transaction resulted in a total pretax loss of $72.9 million.
In separate transactions during 2013, the Corporation foreclosed on the collateral underlying $39.2 million related to one of the loans written-off and transferred to held for sale in the first quarter. The Corporation recorded losses of $4.9 million in 2013 related to this loan after the transfer to held for sale ($1.7 million or lower of cost or market adjustment and $3.2 million of write-downs to the value of foreclosed properties, recorded as part of net loss on OREO and OREO operations in the statement of (loss) income).
Furthermore, in the third quarter of 2013, approximately $6.4 million of construction loan held for sale participations were paid off, resulting in a gain of $0.3 million included as part of “Other income” in the statement of (loss) income.
The Corporation's primary goal with respect to these sales has been to accelerate the disposition of non-performing assets, which is the main priority of the Corporation's Strategic Plan. The opportunistic sale of distressed assets is a pivotal and tactical step in the Corporation's efforts to reduce balance sheet risk, improve earnings in the future through reductions of credit-related-costs, and enhance credit quality consistent with regulators' expectations of adequate levels of adversely classified assets for financial institutions.
Loan Portfolio Concentration
The Corporation's primary lending area is Puerto Rico. The Corporation's banking subsidiary, FirstBank, also lends in the USVI and BVI markets and in the United States (principally in the state of Florida). Of the total gross loans held for investment of $9.6 billion as of December 31, 2013, approximately 84% have credit risk concentration in Puerto Rico, 9% in the United States, and 7% in the USVI and BVI.
As of December 31, 2013, the Corporation had $454.6 million of credit facilities granted to the Puerto Rico government, its municipalities and public corporations, of which $397.8 million was outstanding, compared to $158.4 million outstanding as of December 31, 2012, and $60.6 million outstanding in credit facilities granted to the government of the Virgin Islands, compared to $35.5 million as of December 31, 2012. Approximately $200.5 million of the outstanding credit facilities consists of loans to municipalities in Puerto Rico. Municipal debt exposure is secured by ad valorem taxation without limitation as to rate or amount on all taxable property within the boundaries of each municipality. The good faith, credit, and unlimited taxing power of each applicable municipality have been pledged to the repayment of all outstanding bonds and notes. Approximately $84.6 million consists of loans to public corporations that receive revenues from the rates they charge for services or products, such as electric power services, including credit extended to the Puerto Rico Electric Power Authority for fuel purchases that have priority over senior bonds and other debt. Main public corporations have varying degrees of independence from the central government and many receive appropriations or other payments from the Puerto Rico's government general fund. Approximately $112.7 million consists of loans to the central government or units of the central government. Debt issued by the central government can either carry the full faith, credit, and taxing power of the Commonwealth of Puerto Rico or represent an obligation, that is subject to annual budget appropriations. Furthermore, the Corporation had $205.1 million outstanding as of December 31, 2013 in financing to the hotel industry in Puerto Rico guaranteed by the Puerto Rico Tourism Development Fund (“TDF”). The TDF is a subsidiary of the GDB that works with private-sector financial institutions to structure financings for new hospitality projects.
As disclosed in Note 4, S&P, Moody's and Fitch downgraded the credit rating of the Commonwealth of Puerto Rico's debt to non-investment grade categories. The Corporation cannot predict at this time the impact that the current fiscal situation of the Commonwealth of Puerto Rico and the various legislative and other measures adopted and to be adopted by the Puerto Rico government in response to such fiscal situation will have on the Puerto Rico economy and on the Corporation's financial condition and results of operations.
In addition to loans extended to government entities, the largest loan to one borrower as of December 31, 2013 in the amount of $240.1 million is with one mortgage originator in Puerto Rico, Doral Financial Corporation. This commercial loan is secured by individual real-estate loans, mostly 1-4 single-family residential mortgage loans in Puerto Rico. This loan is subject to collateral substitution that requires the borrower to substitute defaulted mortgages.
Troubled Debt Restructurings
The Corporation provides homeownership preservation assistance to its customers through a loss mitigation program in Puerto Rico that is similar to the U.S. government's Home Affordable Modification Program guidelines. Depending upon the nature of borrowers' financial condition, restructurings or loan modifications through this program, as well as other restructurings of individual commercial, commercial mortgage, construction, and residential mortgage loans in the U.S. mainland, fit the definition of TDRs. A restructuring of a debt constitutes a TDR if the creditor for economic or legal reasons related to the debtor's financial difficulties grants a concession to the debtor that it would not otherwise consider. Modifications involve changes in one or more of the loan terms that bring a defaulted loan current and provide sustainable affordability. Changes may include the refinancing of any past-due amounts, including interest and escrow, the extension of the maturity of the loan and modifications of the loan rate. As of December 31, 2013, the Corporation's total TDR loans of $630.3 million consisted of $337.2 million of residential mortgage loans, $92.0 million of commercial and industrial loans, $153.6 million of commercial mortgage loans, $20.1 million of construction loans, and $27.3 million of consumer loans. Outstanding unfunded commitments on TDR loans amounted to $0.5 million as of December 31, 2013.
The Corporation's loss mitigation programs for residential mortgage and consumer loans can provide for one or a combination of the following: movement of interest past due to the end of the loan, extension of the loan term, deferral of principal payments for a significant period of time, and reduction of interest rates either permanently (offered up to 2010) or for a period of up to two years (step-up rates). Additionally, in certain cases, the restructuring may provide for the forgiveness of contractually due principal or interest. Uncollected interest is added to the end of the loan term at the time of the restructuring and not recognized as income until collected or when the loan is paid off. These programs are available only to those borrowers who have defaulted, or are likely to default, permanently on their loan and would lose their homes in the foreclosure action absent some lender concession. Nevertheless, if the Corporation is not reasonably assured that the borrower will comply with its contractual commitment, properties are foreclosed.
Prior to permanently modifying a loan, the Corporation may enter into trial modifications with certain borrowers. Trial modifications generally represent a six-month period during which the borrower makes monthly payments under the anticipated modified payment terms prior to a formal modification. Upon successful completion of a trial modification, the Corporation and the borrower enter into a permanent modification. TDR loans that are participating in or that have been offered a binding trial modification are classified as TDR when the trial offer is made and continue to be classified as TDR regardless of whether the borrower enters into a permanent modification. As of December 31, 2013, the Corporation classified an additional $8.5 million of residential mortgage loans as TDRs that were participating in or had been offered a trial modification.
For the commercial real estate, commercial and industrial, and construction portfolios, at the time of a restructuring, the Corporation determines, on a loan-by-loan basis, whether a concession was granted for economic or legal reasons related to the borrower's financial difficulty. Concessions granted for commercial loans could include: reductions in interest rates to rates that are considered below market; extension of repayment schedules and maturity dates beyond original contractual terms; waivers of borrower covenants; forgiveness of principal or interest; or other contract changes that would be considered a concession. The Corporation mitigates loan defaults for its commercial loan portfolios through its collection function. The function's objective is to minimize both early stage delinquencies and losses upon default of commercial loans. In the case of commercial and industrial, commercial mortgage, and construction loan portfolios, the Special Asset Group (“SAG”) focuses on strategies for the accelerated reduction of non-performing assets through note sales, short sales, loss mitigation programs, and sales of OREO. In addition to the management of the resolution process for problem loans, the SAG oversees collection efforts for all loans to prevent migration to the non-performing and/or adversely classified status. The SAG utilizes relationship officers, collection specialists, and attorneys. In the case of residential construction projects, the workout function monitors project specifics, such as project management and marketing, as deemed necessary. The SAG utilizes its collections infrastructure of workout collection officers, credit work-out specialists, in-house legal counsel, and third-party consultants. In the case of residential construction projects and large commercial loans, the function also utilizes third-party specialized consultants to monitor the residential and commercial construction projects in terms of construction, marketing and sales, and assists with the restructuring of large commercial loans. In addition, the Corporation extends, renews, and restructures loans with satisfactory credit profiles. Many commercial loan facilities are structured as lines of credit, which are mainly one year in term and therefore are required to be renewed annually. Other facilities may be restructured or extended from time to time based upon changes in the borrower's business needs, use of funds, the timing of the completion of projects, and other factors. If the borrower is not deemed to have financial difficulties, extensions, renewals, and restructurings are done in the normal course of business and not considered concessions, and the loans continue to be recorded as performing.
	Selected information on TDRs that includes the recorded investment by loan class and modification type is summarized
	in the following tables. This information reflects all TDRs:
		31-Dec-13
	(In thousands)	Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest				Other (1)			Total
	Troubled Debt Restructurings:
	Non-FHA/VA Residential Mortgage loans	$	23,428		$	6,059		$	274,562		$	-			$	33,195		$	337,244
	Commercial Mortgage Loans		36,543			12,985			83,993			7				20,048			153,576
	Commercial and Industrial Loans		12,099			11,341			12,835			3,122				52,554			91,951
	Construction Loans:
	Land		878			2,012			1,760			-				675			5,325
	Construction-Commercial		-			-			3,924			-				-			3,924
	Construction-Residential		6,054			160			3,173			994				513			10,894
	Consumer Loans - Auto		-			706			8,350			-				5,066			14,122
	Finance Leases		-			1,286			1,072			-				-			2,358
	Consumer Loans - Other		227			256			8,638			-				1,743			10,864
	Total Troubled Debt Restructurings (2)	$	79,229		$	34,805		$	398,307		$	4,123			$	113,794		$	630,258
-1	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered
	insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
-2	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for sale
	included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to
	$45.9 million as of December 31, 2013.
		31-Dec-12
	(In thousands)	Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance agreement (1)			Other (2)			Total
	Troubled Debt Restructurings:
	Non-FHA/VA Residential Mortgage loans	$	21,288		$	4,178		$	338,731		$	-		$	-		$	47,687		$	411,884
	Commercial Mortgage Loans		103,203			15,578			105,695			46,855			-			16,332			287,663
	Commercial and Industrial Loans		28,761			15,567			26,054			11,951			9,492			41,244			133,069
	Construction Loans:
	Land		964			2,207			1,738			-			-			570			5,479
	Construction-Commercial		-			-			4,085			-			56,363			-			60,448
	Construction-Residential		5,477			1,988			3,337			-			5,535			3,929			20,266
	Consumer Loans - Auto		-			1,012			7,452			-			-			2,968			11,432
	Finance Leases		-			1,512			507			-			-			-			2,019
	Consumer Loans - Other		451			438			6,472			-			-			2,109			9,470
	Total Troubled Debt Restructurings	$	160,144		$	42,480		$	494,071		$	58,806		$	71,390		$	114,839		$	941,730
-1	Mainly related to one construction relationship amounting to $53.4 million transferred to held for sale in 2013.
-2	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered
	insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table above.
The following table presents the Corporation's TDR activity:
(In thousands)				Year Ended
				31-Dec-13
Beginning balance of TDRs				$	941,730
New TDRs					124,424
Increases to existing TDRs - additional disbursements					2,864
Charge-offs postmodification					-132,595
Sales, net of charge-offs					-104,915
Foreclosures					-11,886
Removed from TDR classification					-6,764
TDRs transferred to held for sale					-129,964
Paid-off and partial payments					-52,636
Ending balance of TDRs				$	630,258
TDRs are classified as either accrual or nonaccrual loans. A loan on nonaccrual and restructured as a TDR will remain on nonaccrual status until the borrower has proven the ability to perform under the modified structure, generally for a minimum of six months, and there is evidence that such payments can and are likely to continue as agreed. Performance prior to the restructuring, or significant events that coincide with the restructuring, are included in assessing whether the borrower can meet the new terms and may result in the loans being returned to accrual at the time of the restructuring or after a shorter performance period. If the borrower's ability to meet the revised payment schedule is uncertain, the loan remains classified as a nonaccrual loan. Loan modifications increase the Corporation's interest income by returning a non-performing loan to performing status, if applicable, increase cash flows by providing for payments to be made by the borrower, and avoid increases in foreclosure and OREO costs. The Corporation continues to consider a modified loan as an impaired loan for purposes of estimating the allowance for loan and lease losses. A TDR loan that specifies an interest rate that at the time of the restructuring is greater than or equal to the rate the Corporation is willing to accept for a new loan with comparable risk may not be reported as a TDR, or an impaired loan in the calendar years subsequent to the restructuring, if it is in compliance with its modified terms. During the year ended December 31, 2013, $6.8 million of loans was removed from the TDR classification, as reflected in the table above.
	The following table provides a breakdown between accrual and nonaccrual of TDRs:
	(In thousands)	31-Dec-13
		Accrual			Nonaccrual (1) (2)			Total TDRs
	Non-FHA/VA Residential Mortgage loans	$	263,919		$	73,324		$	337,243
	Commercial Mortgage Loans		53,509			38,441			91,950
	Commercial and Industrial Loans		84,419			69,156			153,575
	Construction Loans:
	Land		1,000			4,325			5,325
	Construction-commercial		-			3,924			3,924
	Construction-residential		3,332			7,562			10,894
	Consumer Loans - Auto		8,512			5,610			14,122
	Finance Leases		2,275			85			2,360
	Consumer Loans - Other		8,417			2,448			10,865
	Total Troubled Debt Restructurings	$	425,383		$	204,875		$	630,258
-1	Included in non-accrual loans are $95.7 million in loans that are performing under the terms of the restructuring agreement but are reported
	in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for
	reinstatement to accrual status and there is no doubt about full collectibility.
-2	Excludes non-accrual TDRs held for sale with a carrying value of $45.9 million as of December 31, 2013.
	(In thousands)	31-Dec-12
		Accrual			Nonaccrual (1)			Total TDRs
	Non-FHA/VA Residential Mortgage loans	$	287,198		$	124,686		$	411,884
	Commercial Mortgage Loans		163,079			124,584			287,663
	Commercial and Industrial Loans		36,688			96,381			133,069
	Construction Loans:
	Land		1,607			3,873			5,480
	Construction-commercial		-			61,488			61,488
	Construction-residential		947			18,278			19,225
	Consumer Loans - Auto		6,615			4,817			11,432
	Finance Leases		1,900			119			2,019
	Consumer Loans - Other		6,744			2,726			9,470
	Total Troubled Debt Restructurings	$	504,778		$	436,952		$	941,730
-1	Included in non-accrual loans are $197.2 million in loans that are performing under the terms of the restructuring agreement but are
	reported in non-accrual until the restructured loans meet the criteria of sustained payment performance under the revised terms for
	reinstatement to accrual status and there is no doubt about full collectibility.
TDRs exclude restructured mortgage loans that are government-guaranteed (i.e., FHA/VA loans) totaling $90.6 million. The Corporation excludes government-guaranteed loans from TDRs given that in the event that the borrower defaults on the loan, the principal and interest (debenture rate) are guaranteed by the U.S. government; therefore, the risk of loss on these types of loans is very low. The Corporation does not consider loans with government guarantees to be impaired loans for the purpose of calculating the allowance for loan and lease losses.
Loan modifications that are considered TDRs completed during 2013 and 2012 were as follows:
(In thousands)	Year ended December 31, 2013
	Number of contracts		Premodification Outstanding Recorded Investment			Postmodification Outstanding Recorded Investment
Troubled Debt Restructurings:
Non-FHA/VA Residential Mortgage loans	292		$	48,181		$	48,664
Commercial Mortgage Loans	17			6,000			6,161
Commercial and Industrial Loans	27			79,531			53,525
Construction Loans:
Land	7			341			344
Construction-Commercial	-			-			-
Construction-Residential	1			195			195
Consumer Loans - Auto	557			7,582			7,582
Finance Leases	75			1,435			1,435
Consumer Loans - Other	1,452			6,518			6,518
Total Troubled Debt Restructurings	2,428		$	149,783		$	124,424
(in thousands)	Year ended December 31, 2012
	Number of contracts		Premodification Outstanding Recorded Investment			Postmodification Outstanding Recorded Investment
Troubled Debt Restructurings:
Non-FHA/VA Residential Mortgage loans	491		$	80,000		$	80,368
Commercial Mortgage Loans	43			103,930			103,912
Commercial and Industrial Loans	72			90,639			71,039
Construction Loans:
Land	7			2,654			2,655
Construction-Commercial	4			5,257			5,247
Construction-Residential	1			4,179			4,180
Consumer Loans - Auto	486			6,036			5,993
Finance Leases	86			1,579			1,579
Consumer Loans - Other	1,122			7,033			7,033
Total Troubled Debt Restructurings	2,312		$	301,307		$	282,006
Recidivism, or the borrower defaulting on its obligation pursuant to a modified loan, results in the loan once again becoming a non-performing loan. Recidivism occurs at a notably higher rate than do defaults on new origination loans, so modified loans present a higher risk of loss than do new origination loans. The Corporation considers a loan to have defaulted if the borrower has failed to make payments of either principal, interest, or both for a period of 90 days or more.
Loan modifications considered TDRs that defaulted during the years ended 2013 and 2012, and had become TDRs during the 12 months preceding the default date, were as follows:
	Year ended December 31,
(In thousands)	2013					2012
	Number of contracts		Recorded Investment			Number of contracts		Recorded Investment
Non-FHA/VA Residential Mortgage loans	81		$	13,415		166		$	26,669
Commercial Mortgage Loans	1			46,102		11			6,057
Commercial and Industrial Loans	2			3,829		13			30,629
Construction Loans
Land	2			66		-			-
Construction-commercial	-			-		1			2,999
Construction-Residential	1			186		1			5,383
Consumer Loans - Auto	9			86		43			448
Consumer Loans - Other	40			219		73			410
Finance Leases	3			38		3			70
Total	139		$	63,941		311		$	72,665
For certain TDRs, the Corporation splits the loans into two new notes, A and B notes. The A note is restructured to comply with the Corporation's lending standards at current market rates, and is tailored to suit the customer's ability to make timely interest and principal payments. The B note includes the granting of the concession to the borrower and varies by situation. The B note is charged off but the borrower's obligation is not forgiven, and any payments collected are accounted for as recoveries. At the time of the restructuring, the A note is identified and classified as a TDR. If the loan performs for at least six months according to the modified terms, the A note may be returned to accrual status. The borrower's payment performance prior to the restructuring is included in assessing whether the borrower can meet the new terms and may result in the loans being returned to accrual status at the time of the restructuring. In the periods following the calendar year in which a loan is restructured, the A note may no longer be reported as a TDR if it is on accrual, complies with its modified terms, and yields a market rate (as determined and documented at the time of the restructure).
The recorded investment in loans restructured using the A/B note restructure workout strategy was approximately $78.3 million and $129.4 million at December 31, 2013 and 2012, respectively. The following table provides additional information about the volume of this type of loan restructuring and the effect on the allowance for loan and lease losses in 2013 and 2012:
(In thousands)		31-Dec-13			31-Dec-12
Principal balance deemed collectible at end of year		$	78,342		$	129,405
Amount charged off, net		$	20,889		$	2,735
(Reductions) charges to the provision for loan losses (1)		$	-4,084		$	1,090
Allowance for loan losses at end of year		$	1,436		$	5,318
-1	During 2013, the Corporation recorded a recovery of $4.5 million related to a restructured loan that was repaid.
Of the loans comprising the $78.3 million that has been deemed to be collectible, approximately $76.6 million was placed in accruing status as the borrowers have exhibited a period of sustained performance. These loans continue to be individually evaluated for impairment purposes.

ALLOWANCE_FOR_LOAN_AND_LEASE_L

ALLOWANCE FOR LOAN AND LEASE LOSSES	12 Months Ended
	Dec. 31, 2013
ALLOWANCE FOR LOAN AND LEASE LOSSES [Text Block]	'
		The changes in the allowance for loan and lease losses were as follows:
		(In thousands)	Residential		Commercial		Commercial and		Construction		Consumer
		Year Ended December 31, 2013	Mortgage Loans		Mortgage Loans		Industrial Loans		Loans		Loans		Total
		Allowance for loan and lease losses:
		Beginning balance	$	68,354	$	97,692	$	146,900	$	61,600	$	60,868	$	435,414
		Charge-offs		-30,192		-27,400		-65,171		-30,539		-63,108		-216,410
		Charge-offs related to bulk sales		-98,972		-40,057		-44,678		-12,784		-		-196,491
		Recoveries		1,165		4,855		4,636		2,076		6,862		19,594
		Provision		92,755		27,357		53,048		16,712		53,879		243,751
		Reclassification (1)		-		10,691		-9,440		-1,251		-		-
		Ending balance	$	33,110	$	73,138	$	85,295	$	35,814	$	58,501	$	285,858
		Ending balance: specific reserve for impaired loans	$	18,125	$	32,189	$	26,686	$	22,144	$	3,457	$	102,601
		Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
		Ending balance: general allowance	$	14,985	$	40,949	$	58,609	$	13,670	$	55,044	$	183,257
		Loans held for investment:
		Ending balance	$	2,549,008	$	1,823,608	$	3,028,322	$	168,713	$	2,066,519	$	9,636,170
		Ending balance: impaired loans	$	410,994	$	219,372	$	187,104	$	72,717	$	28,925	$	919,112
		Ending balance: purchased credit-impaired
		loans	$	-	$	-	$	-	$	-	$	4,791	$	4,791
		Ending balance: loans with general allowance	$	2,138,014	$	1,604,236	$	2,841,218	$	95,996	$	2,032,803	$	8,712,267
	-1	Refer to Note 7 for information about the reclassification of certain loans between commercial and industrial and commercial mortgage made in the second quarter 2013.
		(In thousands)	Residential		Commercial		Commercial and		Construction		Consumer
		Year Ended December 31, 2012	Mortgage Loans		Mortgage Loans		Industrial Loans		Loans		Loans		Total
		Allowance for loan and lease losses:
		Beginning balance	$	68,678	$	108,992	$	164,490	$	91,386	$	60,371	$	493,917
		Charge-offs		-37,944		-21,779		-49,521		-45,008		-43,735		-197,987
		Recoveries		1,089		810		3,605		4,267		9,214		18,985
		Provision (release)		36,531		-778		38,773		10,955		35,018		120,499
		Reclassification		-		10,447		-10,447		-		-		-
		Ending balance	$	68,354	$	97,692	$	146,900	$	61,600	$	60,868	$	435,414
		Ending balance: specific reserve for impaired loans	$	47,171	$	50,959	$	80,167	$	39,572	$	3,880	$	221,749
		Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
		Ending balance: general allowance	$	21,183	$	46,733	$	66,733	$	22,028	$	56,988	$	213,665
		Loans held for investment:
		Ending balance	$	2,747,217	$	1,883,798	$	3,048,547	$	361,875	$	2,012,677	$	10,054,114
		Ending balance: impaired loans	$	584,719	$	354,525	$	320,030	$	180,683	$	25,337	$	1,465,294
		Ending balance: purchased credit-impaired
		loans	$	-	$	-	$	-	$	-	$	10,602	$	10,602
		Ending balance: loans with general allowance	$	2,162,498	$	1,529,273	$	2,728,517	$	181,192	$	1,976,738	$	8,578,218
	The bulk sale of approximately $217.7 million of adversely classified assets in the first quarter of 2013, mainly commercial loans, resulted in charge-offs of approximately $98.5 million. In determining the historical loss rate for the computation of the general reserve for commercial loans, the Corporation includes the portion of these charge-offs that was related to the acceleration of previously reserved credit losses amounting to approximately $39.9 million.  The Corporation considered that the portion not deemed to be credit-related losses was not indicative of the ultimate losses that might have occurred had the assets been resolved on an individual basis, over time and not in a steeply discounted bulk sale.  A transaction, such as this one, entered into to expedite the reduction of non-performing and adversely classified assets, can result in charge-offs that are not reflective of the true credit-related charge-off history since there is a component related to the discounted value realized on a bulk sale basis. Accordingly, the Corporation concluded that it is reasonable to exclude the component related to the discounted value from its historical charge-offs analysis used in estimating its allowance for loan losses.
	As of December 31, 2013, the Corporation maintains a $0.4 million reserve for unfunded loan commitments mainly related to outstanding construction and commercial and industrial loan commitments. The reserve for unfunded loan commitments is an estimate of the losses inherent in off-balance sheet loan commitments to borrowers that are experiencing financial difficulties at the balance sheet date. It is calculated by multiplying an estimated loss factor by an estimated probability of funding, and then by the period-end amounts for unfunded commitments. The reserve for unfunded loan commitments is included as part of accounts payable and other liabilities in the consolidated statement of financial condition.

LOANS_HELD_FOR_SALE

LOANS HELD FOR SALE	12 Months Ended
	Dec. 31, 2013
LOANS HELD FOR SALE [Text Block]	'
	NOTE 9 – LOANS HELD FOR SALE
	The Corporation's loans held-for-sale portfolio was composed of:
		December 31,
		2013		2012
		(In thousands)
	Residential mortgage loans	$	21,168	$	82,753
	Construction loans		47,802		-
	Commercial and Industrial loans		-		1,178
	Commercial mortgage loans		6,999		1,463
	Total	$	75,969	$	85,394
	Non-performing loans held for sale totaled $54.8 million as of December 31, 2013 ($7.0 million commercial mortgage and $47.8 million construction loans) and $2.2 million ($1.1 million commercial and industrial and $1.1 million commercial mortgage) as of December 31, 2012.
	As previously discussed, during the first quarter of 2013, the Corporation transferred to held for sale $181.6 million of non-performing loans. In connection with the transfer, the Corporation recorded charge-offs of $36.0 million in the first quarter of 2013.
	During the second quarter of 2013, the Corporation completed the sale of a $40.8 million non-performing commercial mortgage loan that was among the loans transferred to held for sale in the first quarter without incurring additional losses.
	In addition, during 2013, the Corporation foreclosed on the collateral underlying $39.2million related to one of the loans written-off and transferred to held for sale in the first quarter of 2013. The Corporation recorded losses of $4.9 million in 2013 related to this loan after the transfer to held for sale ($1.7 million mainly of lower of cost of market adjustment, recorded as part of “Other income” in the Statement of (loss) income, and $3.2 million of write-downs to the value of foreclosed properties recorded as part of “Net loss on OREO and OREO operations in the statement of (loss) income.
	Furthermore, in the third quarter of 2013 approximately $6.4million of construction loan held for sale participations were paid-off, resulting in a gain of $0.3million, recorded as part of “Other income.”
	The Corporation continues to seek to resolve and dispose of its non-performing commercial and construction loans held for sale.

RELATED_PARTY_TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Related Party Transactions [Text Block]	'
	NOTE 10 – RELATED-PARTY TRANSACTIONS
	The Corporation granted loans to its directors, executive officers, and certain related individuals or entities in the ordinary of business. The movement and balance of these loans were as follows:
		Amount
		(In thousands)
	Balance at December 31, 2011	$	6,155
	New loans		71
	Payments		-147
	Other changes		-1,986
	Balance at December 31, 2012		4,093
	New loans		51
	Payments		-750
	Other changes		-1,999
	Balance at December 31, 2013	$	1,395
	These loans do not involve more than normal risk of collectibility and management considers that they present terms that are no more favorable than those that would have been obtained if the transactions had been with unrelated parties. The amounts reported as other changes include changes in the status of those who are considered related parties, which, for 2013, was mainly related to the resignation of one independent director and, for 2012, was mainly due to the resignation of five independent directors of the Corporation.
	From time to time, the Corporation, in the ordinary course of its business, obtains services from related parties or makes contributions to non-profit organizations that have some association with the Corporation. Management believes the terms of such arrangements are consistent with arrangements entered into with independent third parties.

PROPERTY_PLANT_AND_EQUIPMENT

PROPERTY PLANT AND EQUIPMENT	12 Months Ended
	Dec. 31, 2013
Property Plant And Equipment [Abstract]	'
Property Plant And Equipment Disclosure [Text Block]	'
	NOTE 11 – PREMISES AND EQUIPMENT
	Premises and equipment comprise:
		Useful Life In Years		As of December 31,
					2013		2012
				(Dollars in thousands)
	Buildings and improvements		Oct-40	$	141,836	$	143,611
	Leasehold improvements		15-Jan		57,833		59,670
	Furniture and equipment		10-Mar		147,640		144,441
					347,309		347,722
	Accumulated depreciation				-216,170		-196,770
					131,139		150,952
	Land				25,655		27,920
	Projects in progress				10,152		2,491
	Total premises and equipment, net			$	166,946	$	181,363
	Depreciation and amortization expense amounted to $ 24.0 million, $24.2 million, and $24.5 million for the years ended December 31, 2013, 2012, and 2011, respectively. During 2013, the Corporation reclassified at fair value approximately $2.2 million to other assets held for sale certain fixed assets no longer being used for operations after the consolidation of certain bank branches. This resulted in a charge of $0.5 million recorded as part of “other non-interest income” on the statement of (loss) income.

GOODWILL_AND_OTHER_INTANGIBLES

GOODWILL AND OTHER INTANGIBLES	12 Months Ended
	Dec. 31, 2013
GOODWILL AND OTHER INTANGIBLES [Text Block]	'
	NOTE 12 – GOODWILL AND OTHER INTANGIBLES
	Goodwill as of December 31, 2013 and 2012 amounted to $28.1 million, recognized as part of “Other Assets” in the consolidated statement of financial condition. The Corporation conducted its annual evaluation of goodwill and other intangibles during the fourth quarter of 2013. The Corporation's goodwill is related to the acquisition of FirstBank Florida in 2005.
	The Corporation bypassed the qualitative assessment in 2013 and proceeded directly to perform the first step of the two-step goodwill impairment test. The Step 1 involves a comparison of the estimated fair value of the reporting unit to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not considered impaired. If the carrying value exceeds the estimated fair value, there is an indication of potential impairment and the second step should be performed to measure the amount of the impairment.
	The Step 1 evaluation of goodwill allocated to the Florida reporting unit under both valuation approaches (market and discounted cash flow analysis) indicated that the fair value of the unit was above the carrying amount of its equity book value as of the valuation date (October 1); therefore, the completion of Step 2 was not required. Based on the analysis under both the market and discounted cash flow analysis, the estimated fair value of equity of the reporting unit exceeded the carrying amount of the entity, including goodwill at the evaluation date. Goodwill was not impaired as of December 31, 2013 or 2012, nor was any goodwill written off due to impairment during 2013, 2012, and 2011.
	In connection with the acquisition of the FirstBank-branded credit card loan portfolio, in the second quarter of 2012, the Corporation recognized a purchased credit card relationship intangible of $24.5 million, which is being amortized over the next eight years on an accelerated basis based on the estimated attrition rate of the purchased credit card accounts, which reflects the pattern in which the economic benefits of the intangible asset are consumed. These benefits are consumed as the revenue stream generated by the cardholder relationship is realized.
	The following tables show the gross amount and accumulated amortization of the Corporation’s intangible assets recognized as part of Other Assets in the consolidated statement of financial condition:
		December 31,			December 31,
	(Dollars in thousands)	2013			2012
	Core deposit intangible:
	Gross amount	$	45,844		$	45,844
	Accumulated amortization		-38,863			-36,509
	Net carrying amount	$	6,981		$	9,335
	Remaining amortization period		9.8 years			10.4 years
	Purchased credit card relationship intangible:
	Gross amount	$	24,465		$	24,465
	Accumulated amortization		-4,678			-954
	Net carrying amount	$	19,787		$	23,511
	Remaining amortization period		8.0 Years			9.0 years
	The following table presents the estimated aggregate annual amortization expense for intangible assets:
				Amount
				(In thousands)
		2014	$	4,943
		2015		4,631
		2016		4,089
		2017		3,471
		2018 and after		9,634

NONCONSOLIDATED_VARIABLE_INTER

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS	12 Months Ended
	Dec. 31, 2013
NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS [Text Block]	'
	NOTE 13 – NON CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS
	The Corporation transfers residential mortgage loans in sale or securitization transactions in which it has continuing involvement, including servicing responsibilities and guarantee arrangements. All such transfers have been accounted for as sales as required by applicable accounting guidance.
	When evaluating transfers and other transactions with Variable Interest Entities (“VIEs”) for consolidation, the Corporation first determines if the counterparty is an entity for which a variable interest exists. If no scope exception is applicable and a variable interest exists, the Corporation then evaluates if it is the primary beneficiary of the VIE and whether the entity should be consolidated or not.
	Below is a summary of transfers of financial assets to VIEs for which the Corporation has retained some level of continuing involvement:
	Ginnie Mae
	The Corporation typically transfers first lien residential mortgage loans in conjunction with GNMA securitization transactions in which the loans are exchanged for cash or securities that are readily redeemed for cash proceeds and servicing rights. The securities issued through these transactions are guaranteed by the issuer and, as such, under seller/servicer agreements, the Corporation is required to service the loans in accordance with the issuers' servicing guidelines and standards. As of December 31, 2013, the Corporation serviced loans securitized through GNMA with a principal balance of $1.0 billion.
	Trust-Preferred Securities
	In 2004, FBP Statutory Trust I, a financing subsidiary of the Corporation, sold to institutional investors $100 million of its variable rate trust-preferred securities. The proceeds of the issuance, together with the proceeds of the purchase by the Corporation of $3.1 million of FBP Statutory Trust I variable rate common securities, were used by FBP Statutory Trust I to purchase $103.1 million aggregate principal amount of the Corporation's Junior Subordinated Deferrable Debentures. Also in 2004, FBP Statutory Trust II, a statutory trust that is wholly owned by the Corporation, sold to institutional investors $125 million of its variable rate trust-preferred securities. The proceeds of the issuance, together with the proceeds of the purchase by the Corporation of $3.9 million of FBP Statutory Trust II variable rate common securities, were used by FBP Statutory Trust II to purchase $128.9 million aggregate principal amount of the Corporation's Junior Subordinated Deferrable Debentures. The debentures are presented in the Corporation's consolidated statement of financial condition as Other Borrowings, net of related issuance costs. The variable rate trust-preferred securities are fully and unconditionally guaranteed by the Corporation. The $100 million Junior Subordinated Deferrable Debentures issued by the Corporation in April 2004 and the $125 million issued in September 2004 mature on June 17, 2034 and September 20, 2034, respectively; however, under certain circumstances, the maturity of Junior Subordinated Deferrable Debentures may be shortened (such shortening would result in a mandatory redemption of the variable rate trust-preferred securities). The trust-preferred securities, subject to certain limitations, qualify as Tier I regulatory capital under current applicable rules and regulations. The Collins Amendment to the Dodd-Frank Wall Street Reform and Consumer Protection Act eliminates certain trust-preferred securities from Tier 1 Capital. Bank holding companies, such as the Corporation, must fully phase out these instruments from Tier 1 capital by January 1, 2016 (25% allowed in 2015 and 0% in 2016); however, these instruments may remain in Tier 2 capital until the instruments are redeemed or mature.
	Grantor Trusts
	During 2004 and 2005, a third party to the Corporation, from now on identified as the seller, established a series of statutory trusts to effect the securitization of mortgage loans and the sale of trust certificates. The seller initially provided the servicing for a fee, which is senior to the obligations to pay trust certificate holders. The seller then entered into a sales agreement through which it sold and issued the trust certificates in favor of the Corporation's banking subsidiary. Currently, the Bank is the sole owner of the trust certificates; the servicing of the underlying residential mortgages that generate the principal and interest cash flows is performed by another third party, which receives a servicing fee. The securities are variable rate securities indexed to 90-day LIBOR plus a spread. The principal payments from the underlying loans are remitted to a paying agent (servicer) who then remits interest to the Bank; interest income is shared to a certain extent with the FDIC, which has an interest only strip (“IO”) tied to the cash flows of the underlying loans and is entitled to receive the excess of the interest income less a servicing fee over the variable rate income that the Bank earns on the securities. This IO is limited to the weighted average coupon of the securities. The FDIC became the owner of the IO upon the intervention of the seller, a failed financial institution. No recourse agreement exists and the risk from losses on non accruing loans and repossessed collateral are absorbed by the Bank as the sole holder of the certificates. As of December 31, 2013, the amortized balance and carrying value of the Grantor Trusts amounted to $55.0 million and $40.7 million, respectively, with a weighted average yield of 2.24%.
	Investment in unconsolidated entities
	On February 16, 2011, FirstBank sold an asset portfolio consisting of performing and non-performing construction, commercial mortgage, and commercial and industrial loans with an aggregate book value of $269.3 million to CPG/GS, an entity organized under the laws of the Commonwealth of Puerto Rico and majority owned by PRLP Ventures LLC ("PRLP"), a company created by Goldman, Sachs & Co. and Caribbean Property Group. In connection with the sale, the Corporation received $88.5 million in cash and a 35% interest in CPG/GS, and made a loan in the amount of $136.1 million representing seller financing provided by FirstBank. The loan has a seven-year maturity and bears variable interest at 30-day LIBOR plus 300 basis points and is secured by a pledge of all of the acquiring entity's assets as well as the PRLP's 65% ownership interest in CPG/GS. As of December 31, 2013, the carrying amount of the loan was $43.8 million, which was included in the Corporation's Commercial and Industrial loans held for investment portfolio; the carrying value of FirstBank's equity interest in CPG/GS was $7.3 million as of December 31, 2013, accounted for under the equity method and included as part of Investment in unconsolidated entity in the Consolidated Statements of Financial Condition. When applying the equity method, the Bank follows the HLBV method to determine its share in CPG/GS's earnings or loss. Under HLBV, the Bank determines its share in CPG/GS's earnings or loss by determining the difference between its “claim on CPG/GS's book value” at the end of the period as compared to the beginning of the period. This claim is calculated as the amount the Bank would receive if CPG/GS were to liquidate all of its assets at recorded amounts determined in accordance with GAAP and distribute the resulting cash to the investors, PRLP, and FirstBank, according to their respective priorities as provided in the contractual agreement. The Bank reports its share of CPG/GS's operating results on a one-quarter lag basis. In addition, as a result of using HLBV, the difference between the Bank's investment in CPG/GS and its claim on the book value of CPG/GS at the date of the investment, known as the basis difference, is amortized over the estimated life of the investment, or five years. CPG/GS records its loans receivable under the fair value option. Equity in loss of unconsolidated entity for the year ended December 31, 2013 of $16.7 million includes $4.5 million related to the amortization of the basis differential, compared to equity in loss of unconsolidated entity of $19.3 million for 2012.
	FirstBank also provided an $80 million advance facility to CPG/GS to fund unfunded commitments and costs to complete projects under construction, which was fully disbursed in 2011, and a $20 million working capital line of credit to fund certain expenses of CPG/GS. During 2013, the working capital line of credit was renewed and reduced to $7 million for a period of two years expiring September 2015. During 2012, CPG/GS repaid the outstanding balance of the advance facility to fund unfunded commitments, and the funds became available to redraw under a one-time revolver agreement. These loans bear variable interest at 30-day LIBOR plus 300 basis points. As of December 31, 2013, the carrying value of the revolver agreement and working capital line were $25.6 million and $0, respectively, and are included in the Corporation's commercial and industrial loans held for investment portfolio.
	Cash proceeds received by CPG/GS are first used to cover operating expenses and debt service payments, including the note receivable, the advanced facility, and the working capital line described above, which must be substantially repaid before proceeds can be used for other purposes, including the return of capital to both PRLP and FirstBank. FirstBank will not receive any return on its equity interest until PRLP receives an aggregate amount equivalent to its initial investment and a priority return of at least 12%, resulting in FirstBank's interest in CPG/GS being subordinate to PRLP's interest. CPG/GS will then begin to make payments pro rata to PRLP and FirstBank, 35% and 65%, respectively, until FirstBank has achieved a 12% return on its invested capital and the aggregate amount of distributions is equal to FirstBank's capital contributions to CPG/GS. FirstBank may experience further losses associated with this transaction due to this subordination in an amount equal to up to the value of its interest in CPG/GS. Factors that could impact FirstBank's recoverability of its equity interest include lower than expected sale prices of units underlying CPG/GS assets and/or lower than projected liquidation value of the underlying collateral and changes in the expected timing of cash flows, among others.
	The Bank has determined that CPG/GS is a VIE in which the Bank is not the primary beneficiary. In determining the primary beneficiary of CPG/GS, the Bank considered applicable guidance that requires the Bank to qualitatively assess the determination of the primary beneficiary (or consolidator) of CPG/GS based on whether it has both the power to direct the activities of CPG/GS that most significantly impact the entity's economic performance and the obligation to absorb losses of CPG/GS that could potentially be significant to the VIE or the right to receive benefits from the entity that could potentially be significant to the VIE. The Bank determined that it does not have the power to direct the activities that most significantly impact the economic performance of CPG/GS as it does not have the right to manage the loan portfolio, impact foreclosure proceedings, or manage the construction and sale of the property; therefore, the Bank concluded that it is not the primary beneficiary of CPG/GS. As a creditor to CPG/GS, the Bank has certain rights related to CPG/GS; however, these are intended to be protective in nature and do not provide the Bank with the ability to manage the operations of CPG/GS. Since CPG/GS is not a consolidated subsidiary of the Bank and the transaction met the criteria for sale accounting under authoritative guidance, the Bank accounted for this transaction as a true sale, recognizing the cash received, the notes receivable, and the interest in CPG/GS, and derecognizing the loan portfolio sold.
	The initial fair value of the investment in CPG/GS was determined using techniques with significant unobservable (Level 3) inputs. The valuation inputs included an estimate of future cash flows, expectations about possible variations in the amount and timing of cash flows, and a discount factor based on a rate of return. The Corporation researched available market data and internal information (i.e., proposals received for the servicing of distressed assets and public disclosures and other information about similar structures and/or of distressed asset sales) and determined reasonable ranges of expected returns for FirstBank's equity interest.
	The rate of return of 17.57% was used as the discount factor to estimate the value of FirstBank's equity interest and represents the Bank's estimate of the yield a market participant would require. A reasonable range of equity returns was assessed based on consideration of a range of company-specific risk premiums. The valuation of this type of equity interest is highly subjective and somewhat dependent on nonobservable market assumptions, which may result in variations from market participant to market participant.
	Servicing Assets
	The Corporation is actively involved in the securitization of pools of FHA-insured and VA-guaranteed mortgages for issuance of GNMA mortgage-backed securities. Also, certain conventional conforming loans are sold to FNMA or FHLMC with servicing retained. The Corporation recognizes as separate assets the rights to service loans for others, whether those servicing assets are originated or purchased.
		The changes in servicing assets are shown below:
			Year Ended December 31,
			2013			2012			2011
			(In thousands)
		Balance at beginning of year	$	17,524		$	15,226		$	15,163
		Capitalization of servicing assets		7,649			6,348			5,150
		Amortization		-3,289			-3,014			-2,491
		Adjustment to servicing assets for loans repurchased (1)		-357			-642			-305
		Adjustment to fair value		460			-394			-2,291
		Balance at end of year	$	21,987		$	17,524		$	15,226
	-1	Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.
	Impairment charges are recognized through a valuation allowance for each individual stratum of servicing assets. The valuation allowance is adjusted to reflect the amount, if any, by which the cost basis of the servicing asset for a given stratum of loans being serviced exceeds its fair value. Any fair value in excess of the cost basis of the servicing asset for a given stratum is not recognized.
	Changes in the impairment allowance were as follows:
		Year ended December 31,
		2013			2012			2011
			(In thousands)
	Balance at beginning of year	$	672		$	2,725		$	434
	Temporary impairment charges		277			763			2,732
	OTTI of servicing assets		-			-2,447			-
	Recoveries		-737			-369			-441
	Balance at end of year	$	212		$	672		$	2,725
	The components of net servicing income are shown below:
		Year ended December 31,
		2013			2012			2011
			(In thousands)
	Servicing fees	$	7,164		$	5,650		$	5,268
	Late charges and prepayment penalties		701			642			751
	Adjustment for loans repurchased		-357			-642			-305
	Other		-407			-			-
	Servicing income, gross		7,101			5,650			5,714
	Amortization and impairment of servicing assets		-2,829			-3,408			-4,782
	Servicing income, net	$	4,272		$	2,242		$	932
	The Corporation’s servicing assets are subject to prepayment and interest rate risks. Key economic assumptions used in determining the fair value at the time of sale ranged as follows:
		Maximum			Minimum
	2013:00:00
	Constant prepayment rate:
	Government-guaranteed mortgage loans	10.5	%		8.9	%
	Conventional conforming mortgage loans	10.9	%		8.7	%
	Conventional non-conforming mortgage loans	14.3	%		12.3	%
	Discount rate:
	Government-guaranteed mortgage loans	12	%		11.5	%
	Conventional conforming mortgage loans	10	%		9.5	%
	Conventional non-conforming mortgage loans	14.3	%		13.8	%
	2012:00:00
Constant prepayment rate:
Government-guaranteed mortgage loans	12.4	%		11.6	%
Conventional conforming mortgage loans	12.8	%		12.3	%
Conventional non-conforming mortgage loans	13.8	%		13.3	%
Discount rate:
Government-guaranteed mortgage loans	12	%		12	%
Conventional conforming mortgage loans	10	%		10	%
Conventional non-conforming mortgage loans	14.3	%		14.3	%
2011:00:00
Constant prepayment rate:
Government-guaranteed mortgage loans	12.9	%		10.6	%
Conventional conforming mortgage loans	14.3	%		12.7	%
Conventional non-conforming mortgage loans	13.9	%		11.7	%
Discount rate:
Government-guaranteed mortgage loans	12	%		11.3	%
Conventional conforming mortgage loans	11.5	%		9.3	%
Conventional non-conforming mortgage loans	15	%		13.8	%
At December 31, 2013, fair values of the Corporation's servicing assets were based on a valuation model that incorporates market driven assumptions regarding discount rates and mortgage prepayment rates, adjusted by the particular characteristics of the Corporation's servicing portfolio. The weighted averages of the key economic assumptions used by the Corporation in its valuation model and the sensitivity of the current fair value to immediate 10% and 20% adverse changes in those assumptions for mortgage loans as of December 31, 2013 were as follows:
	(Dollars in thousands)
Carrying amount of servicing assets	$	21,987
Fair value	$	24,679
Weighted average expected life (in years)		9.84
Constant prepayment rate (weighted average annual rate)		8.9	%
Decrease in fair value due to 10% adverse change	$	897
Decrease in fair value due to 20% adverse change	$	1,739
Discount rate (weighted average annual rate)		10.6	%
Decrease in fair value due to 10% adverse change	$	1,046
Decrease in fair value due to 20% adverse change	$	2,012
These sensitivities are hypothetical and should be used with caution. As the figures indicate, changes in fair value based on a 10% variation in assumptions generally cannot be extrapolated because the relationship between the change in assumption and the change in fair value may not be linear. Also, in this table, the effect of a variation in a particular assumption on the fair value of the servicing asset is calculated without changing any other assumption; in reality, changes in one factor may result in changes in another (for example, increases in market interest rates may result in lower prepayments), which may magnify or counteract the sensitivities.

DEPOSITS

DEPOSITS	12 Months Ended
	Dec. 31, 2013
DEPOSITS [Text Block]	'
	NOTE 14 – DEPOSITS AND RELATED INTEREST
	The following table summarizes deposit balances:
		December 31,
		2013		2012
		(In thousands)
	Type of account and interest rate:
	Non-interest-bearing checking accounts	$	851,212	$	837,387
	Savings accounts - 0.20% to 1.00% (2012- 0.25% to 1.21%)		2,334,831		2,295,766
	Interest-bearing checking accounts - 0.25% to 1.06% (2012- 0.25% to 1.16%)		1,167,480		1,108,053
	Certificates of deposit- 0.10% to 5.05% (2012- 0.10% to 5.43%)		2,384,378		2,248,896
	Brokered certificates of deposit- 0.45% to 4.94% (2012- 0.40% to 5.32%)		3,142,023		3,374,444
		$	9,879,924	$	9,864,546
	The weighted average interest rate on total interest-bearing deposits as of December 31, 2013 and 2012 was 0.93% and 1.10%, respectively.
	As of December 31, 2013, the aggregate amount of overdrafts in demand deposits that were reclassified as loans amounted to $2.6 million (2012 — $18.6 million).
	The following table presents a summary of CDs, including brokered CDs, with a remaining term of more than one year as of December 31, 2013:
			Total
			(In thousands)
	Over one year to two years	$	1,643,085
	Over two years to three years		499,202
	Over three years to four years		159,750
	Over four years to five years		135,550
	Over five years		19,008
	Total	$	2,456,595
	As of December 31, 2013, CDs in denominations of $100,000 or higher amounted to $4.7 billion (2012 — $4.7 billion) including brokered CDs of $3.1 billion (2012 — $3.4 billion) at a weighted average cost of 0.97% (2012 — 1.50%) issued to deposit brokers in the form of large ($100,000 or more) certificates of deposit that are generally participated out by brokers in shares of less than $100,000. As of December 31, 2013, unamortized broker placement fees amounted to $9.1 million (2012— $9.2 million), which are amortized over the contractual maturity of the brokered CDs under the interest method.
	Brokered certificates of deposit mature as follows:
		December 31,
		2013
		(In thousands)
	One to ninety days	$	351,371
	Over ninety days to one year		1,359,550
	One to three years		1,242,731
	Three to five years		169,888
	Over five years		18,483
	Total	$	3,142,023
	As of December 31, 2013, deposit accounts issued to government agencies with a carrying value of $705.8 million (2012 — $529.4 million) were collateralized by securities and loans with an amortized cost of $784.0 million (2012 — $561.1 million) and an estimated market value of $761.9 million (2012 — $570.1 million). As of December 31, 2013, the Corporation had $546.5 million of government deposits in Puerto Rico (2012- $346.4 million) and $159.3 million in the Virgin Islands (2012- $183.0 million).
	In 2014, Act 24-2014 was approved by the Puerto Rico Legislature, seeking to further strengthen the liquidity of the Government Development Bank of Puerto Rico (“GDB”) and the GDB's oversight of public funds. The GDB has identified approximately $450 million in public funds deposited in private financial institutions in Puerto Rico that the GDB's management currently expects to capture in the first half of calendar year 2014. The Corporation believes that $250 million in public deposits held by the Corporation are at high risk of migration. Current and future liquidity levels have been planned considering that risk. As such, no material adverse effects are expected as a result of the potential reduction in public funds.
	A table showing interest expense on deposits follows:
			Year Ended December 31,
			2013		2012		2011
					(In thousands)
	Interest-bearing checking accounts	$	8,419	$	9,421	$	13,760
	Savings		15,852		17,382		20,530
	Certificates of deposit		29,264		34,602		45,960
	Brokered certificates of deposit		38,252		66,854		111,477
	Total	$	91,787	$	128,259	$	191,727
	The interest expense on deposits includes the amortization of broker placement fees related to brokered CDs amounting to $7.9 million, $9.9 million, and $16.3 million for 2013, 2012, and 2011, respectively.

SECURITIES_SOLD_UNDER_AGREEMEN

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE	12 Months Ended
	Dec. 31, 2013
SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE [Text Block]	'
	NOTE 15 – SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE
	Securities sold under agreements to repurchase (repurchase agreements) consist of the following:
			December, 31
			2013			2012
			(Dollars in thousands)
		Repurchase agreements, interest ranging from 2.45% to 3.32%
		(December 31, 2012 -2.45% to 3.39%) (1)	$	900,000		$	900,000
	-1	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call before
		their contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currently
		tied to variable rates.
	The weighted average interest rates on repurchase agreements as of December 31, 2013 and 2012 were 2.83% and 2.86%, respectively. Accrued interest payable on repurchase agreements amounted to $4.5 million and $4.6 million as of December 31, 2013 and 2012, respectively.
	Repurchase agreements mature as follows:
			31-Dec-13
			(In thousands)
		Two to three years	$	400,000
		Three to five years		500,000
		Total	$	900,000
	The following securities were sold under agreements to repurchase:
			31-Dec-13
			Amortized						Approximate	Weighted
			Cost of						Fair Value	Average
			Underlying			Balance of			of Underlying	Interest Rate
	Underlying Securities		Securities			Borrowing			Securities	of Security
			(In thousands)
	U.S. government-sponsored agencies	$	212,218		$	178,360		$	198,968		1.31	%
	Mortgage-backed securities		858,626			721,640			843,514		2.59	%
	Total	$	1,070,844		$	900,000		$	1,042,482
	Accrued interest receivable	$	2,925
			31-Dec-12
			Amortized						Approximate		Weighted
			Cost of						Fair Value		Average
			Underlying			Balance of			of Underlying		Interest Rate
	Underlying Securities		Securities			Borrowing			Securities		of Security
			(In thousands)
	U.S. government-sponsored agencies	$	75,075		$	64,856		$	75,041		1.02	%
	Mortgage-backed securities		966,732			835,144			995,927		2.79	%
	Total	$	1,041,807		$	900,000		$	1,070,968
	Accrued interest receivable	$	2,916
	The maximum aggregate balance outstanding at any month-end during 2013 was $900 million (2012 — $1.0 billion). The average balance during 2013 was $900.0 million (2012 — $932.7 million). The weighted-average interest rate during 2013 and 2012 was 2.88% and 3.05%, respectively.
	As of December 31, 2013 and 2012, the securities underlying such agreements were delivered to the dealers with which the repurchase agreements were transacted.
	Repurchase agreements as of December 31, 2013, grouped by counterparty, were as follows:
		(Dollars in thousands)					Weighted Average
		Counterparty		Amount			Maturity (In Months)
		Citigroup Global Markets		$	300,000		34
		JP Morgan Chase			200,000		38
		Dean Witter / Morgan Stanley			100,000		46
		Credit Suisse First Boston			300,000		48
				$	900,000
	As part of the Corporation's balance sheet restructuring strategies, approximately $400 million of repurchase agreements were repaid prior to maturity during 2011, realizing a loss of $10.6 million on the early extinguishment of debt. The repaid repurchase agreements were scheduled to mature at various dates between September 2011 and September 2012 and had a weighted-average cost of 2.74%. Prepayment penalties of $10.6 million for the early termination of the repurchase agreements were offset with gains of $11.0 million from the sale of low-yielding investment securities.

ADVANCES_FROM_THE_FEDERAL_HOME

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB)	12 Months Ended
	Dec. 31, 2013
ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) [Text Block]	'
	NOTE 16 – ADVANCES FROM FEDERAL HOME LOAN BANK (FHLB)
	The following is a summary of the advances from the FHLB:
			December 31,		December 31,
			2013		2012
			(In thousands)
		Fixed-rate advances from FHLB, with a weighted average
		interest rate of 1.11% (December 31, 2012 - 2.26%)	$	300,000	$	508,440
	Advances from FHLB mature as follows:
			December 31,
			2013
			(In thousands)
		Over one to three years	$	100,000
		Three to Four years		200,000
		Total	$	300,000
	Advances are received from the FHLB under an Advances, Collateral Pledge, and Security Agreement (the “Collateral Agreement”). Under the Collateral Agreement, the Corporation is required to maintain a minimum amount of qualifying mortgage collateral with a market value of generally 125% or higher than the outstanding advances. As of December 31, 2013, the estimated value of specific mortgage loans pledged as collateral amounted to $764.6 million (2012 — $768.1 million), as computed by the FHLB for collateral purposes. The carrying value of such loans as of December 31, 2013 amounted to $988.0 million (2012 — $1.1billion). In addition, securities with an approximate estimated value of $1.6 million (2012 — $48.0 million) and a carrying value of $1.6 million (2012— $49.5 million) were pledged to the FHLB. As of December 31, 2013, the Corporation had additional capacity of approximately $466.2 million on this credit facility based on collateral pledged at the FHLB, including a haircut reflecting the perceived risk associated with holding the collateral. Haircut refers to the percentage by which an asset's market value is reduced for the purpose of collateral levels. Advances may be repaid prior to maturity, in whole or in part, at the option of the borrower upon payment of any applicable fee specified in the contract governing such advance. In calculating the fee, due consideration is given to (i) all relevant factors, including but not limited to, any and all applicable costs of repurchasing and/or prepaying any associated liabilities and/or hedges entered into with respect to the applicable advance; (ii) the financial characteristics, in their entirety, of the advance being prepaid; and (iii), in the case of adjustable-rate advances, the expected future earnings of the replacement borrowing as long as the replacement borrowing is at least equal to the original advance's par amount and the replacement borrowing's tenor is at least equal to the remaining maturity of the prepaid advance.
	Also, as part of the Corporation's deleveraging strategies, $100 million of advances from FHLB was repaid prior to maturity during the second quarter of 2011, which resulted in a $0.2 million loss on early extinguishment. The $100 million was scheduled to mature in July 2011 and had an interest rate of 1.62%.

OTHER_BORROWINGS

OTHER BORROWINGS	12 Months Ended
	Dec. 31, 2013
OTHER BORROWINGS [Text Block]	'
	NOTE 17 – OTHER BORROWINGS
	Other borrowings consist of:
		December 31,		December 31,
		2013		2012
		(In thousands)
	Junior subordinated debentures due in 2034,
	interest-bearing at a floating rate of 2.75%
	over 3-month LIBOR (2.99% as of December 31, 2013
	and 3.06% as of December 31, 2012)	$	103,093	$	103,093
	Junior subordinated debentures due in 2034,
	interest-bearing at a floating rate of 2.50%
	over 3-month LIBOR (2.75% as of December 31, 2013
	and 2.81% as of December 31, 2012)		128,866		128,866
		$	231,959	$	231,959

EARNINGS_PER_COMMON_SHARE

EARNINGS PER COMMON SHARE	12 Months Ended
	Dec. 31, 2013
EARNINGS PER COMMON SHARE [Text Block]	'
	NOTE 18 – EARNINGS PER COMMON SHARE
	The calculation of earnings per common share for the years ended December 31, 2013, 2012, and 2011 is as follows:
			Year Ended December 31,
	(In thousands, except per share information)		2013		2012		2011
	Net (loss) income		$	-164,487	$	29,782	$	-82,232
	Cumulative convertible preferred stock dividend (Series G)			-		-		-16,903
	Preferred stock discount accretion (Series G) (1)		-		-		-5,634
	Favorable impact from issuing common stock in exchange for Series G
	mandatorily convertible preferred stock (Refer to Note 20) (2)			-		-		277,995
	Net (loss) income attributable to common stockholders- basic			-164,487		29,782		173,226
	Convertible preferred stock dividends and accretion		-		-		22,537
	Net income (loss) attributable to common stockholders- diluted		$	-164,487	$	29,782	$	195,763
	Average common shares outstanding			205,542		205,366		64,466
	Average potential common shares		-		462		25,192
	Average common shares outstanding - assuming dilution			205,542		205,828		89,658
	Basic (loss) earnings per common share		$	-0.8	$	0.15	$	2.69
	Diluted (loss) earnings per common share		$	-0.8	$	0.14	$	2.18
	____________
	-1	Includes a noncash adjustment of $0.2 million for the year ended December 31, 2011 as an acceleration of the Series G preferred stock
		discount accretion pursuant to amendments to the exchange agreement with the Treasury, the sole holder of the Series G preferred stock.
	-2	Excess of carrying amount of the Series G preferred stock exchanged over the fair value of new common shares issued in 2011.
	Earnings (loss) per common share is computed by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares issued and outstanding. Net income (loss) attributable to common stockholders represents net income (loss) adjusted for any preferred stock dividends, including any dividends declared, any cumulative dividends related to the current dividend period that have not been declared as of the end of the period, and the accretion of the discount on preferred stock issuances, if any. For 2011, the net income attributable to common stockholders also includes the one-time effect of the issuance of common stock in the conversion of the Series G preferred stock. This transaction is discussed in Note 20 to the consolidated financial statements. Basic weighted average common shares outstanding exclude unvested shares of restricted stock.
	Potential common shares consist of common stock issuable under the assumed exercise of stock options, unvested shares of restricted stock, and outstanding warrants using the treasury stock method. This method assumes that the potential common shares are issued and the proceeds from the exercise, in addition to the amount of compensation cost attributable to future services, are used to purchase common stock at the exercise date. The difference between the number of potential shares issued and the shares purchased is added as incremental shares to the actual number of shares outstanding to compute diluted earnings per share. Stock options, unvested shares of restricted stock, and outstanding warrants that result in lower potential shares issued than shares purchased under the treasury stock method are not included in the computation of dilutive earnings per share since their inclusion would have an antidilutive effect on earnings per share. Stock options not included in the computation of outstanding shares because they were antidilutive amounted to 101,435; 113,158, and 129,934 for the years ended December 31, 2013, 2012, and 2011, respectively. Warrants outstanding to purchase 1,285,899 shares of common stock and 1,411,185 unvested shares of restricted stock were excluded from the computation of diluted earnings per share for the year 2013 because the Corporation reported a net loss attributable to common stockholders for the period and their inclusion would have an antidilutive effect.
	The dilutive effect of convertible securities is reflected in the computation of diluted earnings per share using the if-converted method. The Series G preferred stock converted in the fourth quarter of 2011 was included in the denominator for the period prior to actual conversion and 32,941,797 common shares issued upon conversion were included in the weighted average shares outstanding for the period from their date of issuance through period-end.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	12 Months Ended
	Dec. 31, 2013
STOCK-BASED COMPENSATION [Text Block]	'
	NOTE 19 – STOCK-BASED COMPENSATION
	Between 1997 and January 2007, the Corporation had the 1997 stock option plan that authorized the granting of up to 579,740 options on shares of the Corporation's common stock to eligible employees. The options granted under the plan could not exceed 20% of the number of common shares outstanding. Each option provides for the purchase of one share of common stock at a price not less than the fair market value of the stock on the date the option was granted. Stock options were fully vested upon grant. The maximum term to exercise these options is 10 years. The 1997 stock option plan provides for a proportionate adjustment in the exercise price and the number of shares that can be purchased in the event of a stock dividend, stock split, reclassification of stock, merger or reorganization, and certain other issuances and distributions such as stock appreciation rights.
	On January 21, 2007, the 1997 stock option plan expired; all outstanding awards granted under this plan continue in full force and effect, subject to their original terms. No awards of shares could be granted under the 1997 stock option plan as of its expiration.
	The activity of stock options granted under the 1997 stock option plan for the year ended December 31, 2013 is set forth below:
							Weighted Average		Aggregate
							Remaining		Intrinsic
		Number of			Weighted Average		Contractual Term		Value
		Options			Exercise Price		(Years)		(In thousands)
	Beginning of year	113,158		$	206.96
	Options expired	-7,795			192.2
	Options cancelled	-3,928			236.59
	End of year outstanding and exercisable	101,435		$	206.95		2.1	$	-
	No stock options have been granted under the 1997 stock plan since its expiration on January 21, 2007; therefore, no compensation associated with stock options was recorded during 2013, 2012 and 2011.
	On April 29, 2008, the Corporation's stockholders approved the First Bancorp. 2008 Omnibus Incentive Plan, as amended (the “Omnibus Plan”). The Omnibus Plan provides for equity-based compensation incentives (the “awards”) through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, and other stock-based awards. The Omnibus Plan authorizes the issuance of up to 8,169,807 shares of common stock, subject to adjustments for stock splits, reorganizations, and other similar events. The Corporation's Board of Directors, upon receiving the relevant recommendation of the Compensation Committee, has the power and authority to determine those eligible to receive awards and to establish the terms and conditions of any awards, subject to various limits and vesting restrictions that apply to individual and aggregate awards.
	Under the Omnibus Plan, during 2013, 26,780 shares of restricted stock were awarded to the Corporation's independent directors subject to a one-year vesting period. In addition, during 2013, the Corporation issued 716,405 shares of restricted stock that will vest based on the employees' continued service with the Corporation. Fifty percent (50%) of those shares vest in two years from the grant date and the remaining 50% vest in three years from the grant date. Included in those 716,405 shares of restricted stock are 582,905 shares granted to certain senior officers consistent with the requirements of the Troubled Asset Relief Program (“TARP”) Interim Final Rule, which permit TARP recipients to grant “long-term restricted stock” without violating the prohibition on paying or accruing a bonus payment if it satisfies certain requirements: (i) the value of the grant may not exceed one-third of the amount of the employee's annual compensation, (ii) no portion of the grant may vest before two years after the grant date, and (iii) the grant must be subject to a further restriction on transfer or payment as described below. Hence, notwithstanding the vesting period mentioned above, the employees covered by TARP are restricted from transferring the shares. Specifically, the stock that has otherwise vested may not become transferable at any time earlier than as permitted under the schedule set forth by TARP, which is based on the repayment in 25% increments of the aggregate financial assistance received from the Treasury.
	The fair value of the shares of restricted stock granted in 2013 was based on the market price of the Corporation's outstanding common stock on the date of the grant. For the 582,905 shares of restricted stock granted under the TARP requirements, the market price was discounted due to postvesting restrictions. For purposes of computing the discount, the Corporation estimated an appreciation of 13% in the value of the common stock using the Capital Asset Pricing Model as a basis of what would be a market participant's expected return on the Corporation's stock and assumed that the Treasury would hold its outstanding common stock of the Corporation for two years, resulting in a fair value of $3.02 for restricted shares granted under the TARP requirements. Also, the Corporation used empirical data to estimate employee termination; separate groups of employees that have similar historical exercise behavior were considered separately for valuation purposes.
	The following table summarizes the restricted stock activity in 2013 under the Omnibus Plan for both executive
	officers covered by the TARP requirements and other employees as well as for the independent directors:
			2013
		Number of			Weighted
		shares of			Average
		restricted			Grant Date
		stock			Fair Value
	Non-vested shares at beginning of year		770,507		$	2.51
	Granted		743,185			3.7
	Forfeited		-58,985			4.23
	Vested		-43,522			3.45
	Non-vested shares at end of year		1,411,185		$	3.04
	For the years ended December 31, 2013 and 2012, the Corporation recognized $1.6 million and $0.9 million, respectively, of stock-based compensation expense related to restricted stock awards. During 2011, the Corporation recognized $50 thousand related to 1,874 shares of restricted stock granted to independent directors in 2008, which vested as of December 31, 2011. As of December 31, 2013, there was $2.2 million of total unrecognized compensation cost related to non-vested shares of restricted stock. The weighted average period over which the Corporation expects to recognize such cost is 1.6 years.
	In 2012, the Corporation granted 51,007 shares of restricted stock to the independent directors subject to a one-year vesting period. In addition, during 2012, the Corporation granted 769,500 shares of restricted stock to certain senior officers and certain other employees. The restrictions on such restricted stock will lapse with respect to 50% of the restricted stock over a two-year period and 50% over a three-year period, except for 50,000 shares of restricted stock that already vested in 2012. Included in the shares of restricted stock granted in 2012 are 557,000 shares granted to certain senior officers consistent with the requirements of TARP. The employees covered by TARP are restricted from transferring the shares, subject to certain conditions as explained above.
	The fair value of the shares of restricted stock granted in 2012 was based on the market price of the Corporation's outstanding common stock on the date of the grant, or a weighted average market price of $3.98. However, for the 557,000 shares of restricted stock granted under the TARP requirements, the market price was discounted due to postvesting restrictions. For purposes of computing the discount, the Corporation assumed appreciation of 25% in the value of the common stock and a holding period by the Treasury of its outstanding common stock of the Corporation of (3) three years, resulting in a fair value of $2.00 for restricted shares granted under the TARP requirements in 2012. Also, the Corporation uses empirical date to estimate employee termination; separate groups of employees that have similar historical exercise behavior are considered separately for valuation purposes.
	Stock-based compensation accounting guidance requires the Corporation to develop an estimate of the number of share-based awards that will be forfeited due to employee or director turnover. Quarterly changes in the estimated forfeiture rate may have a significant effect on share-based compensation, as the effect of adjusting the rate for all expense amortization is recognized in the period in which the forfeiture estimate is changed. If the actual forfeiture rate is higher than the estimated forfeiture rate, then an adjustment is made to increase the estimated forfeiture rate, which will result in a decrease in the expense recognized in the financial statements. If the actual forfeiture rate is lower than the estimated forfeiture rate, an adjustment is made to decrease the estimated forfeiture rate, which will result in an increase in the expense recognized in the financial statements. When unvested options or shares of restricted stock are forfeited, any compensation expense previously recognized on the forfeited awards is reversed in the period of the forfeiture. Approximately, $0.1 million of compensation expense was reversed in 2013 related to forfeited awards; no compensation expense was reversed in 2012.
	Also, under the Omnibus Plan, effective April 1, 2013, the Corporation's Board of Directors determined to increase the salary amounts paid to certain executive officers for fiscal year 2013 primarily by paying the increased salary amounts in the form of shares of the Corporation's common stock, instead of cash. During 2013, the Corporation issued 220,639 shares of common stock with a weighted average market value of $6.23 for compensation according to this determination. This resulted in a compensation expense of $1.4 million recorded in 2013. The Corporation withheld 71,326 shares from the common stock paid to certain senior officers as additional compensation to cover employees' payroll and income tax withholding liabilities; these shares are held as treasury shares. The Corporation paid any fractional share of salary stock that the officer was entitled to in cash.

STOCKHOLDERS_EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2013
STOCKHOLDERS' EQUITY [Text Block]	'
	NOTE 20 – STOCKHOLDERS' EQUITY
	As of December 31, 2013 and 2012, the Corporation had 2,000,000,000 authorized shares of common stock with a par value of $0.10 per share. As of December 31, 2013 and 2012, there were 207,635,157 and 206,730,318 shares issued, respectively, and 207,068,978 and 206,235,465, shares outstanding, respectively. On July 30, 2009, the Corporation announced the suspension of common and preferred stock dividends effective with the preferred dividend for the month of August 2009.
	In 2013 and 2012, the Corporation granted 26,780 shares and 51,007 shares, respectively, of restricted stock under the Omnibus Plan, as amended, to the independent directors subject to a one-year vesting period. Also in 2013 and 2012, the Corporation granted 716,405 shares and 769,500 shares, respectively, of restricted stock, to certain senior officers and certain other employees. The restrictions on such restricted stock will lapse 50% over a two-year period and 50% over a three-year period, except for 50,000 shares that already vested in 2012. Included in the shares of restricted stock granted in 2013 and 2012 are 582,905 shares and 557,000 shares, respectively, granted to certain senior officers consistent with the requirements of TARP, refer to Note 19 for additional details. The shares of restricted stock may vest more quickly in the event of death, disability, retirement, or a change in control. Based on particular circumstances evaluated by the Compensation Committee upon the termination of a holder of restricted stock, the Corporation's Board of Directors may, with the recommendation of the Compensation Committee, accelerate the vesting of the restricted stock held by such holder upon termination of employment. Holders of restricted stock have the right to dividends or dividend equivalents, as applicable, during the restriction period. Such dividends or dividend equivalents will accrue during the restriction period, but will not be paid until restrictions lapse. The holder of restricted stock has the right to vote the shares.
	In addition, in 2013 the Corporation issued 220,639 shares of common stock as increased compensation to certain executive officers. Refer to Note 19 for additional details. As of December 31, 2013 and December 31, 2012, there were 1,411,185 and 770,507 shares of unvested restricted stock outstanding. During 2013, 58,985 shares of restricted stock were forfeited and the restrictions on 43,522 shares of restricted stock lapsed.
	During 2012, the Corporation sold 165,000 shares of treasury stock to a director at a purchase price of $3.79 and issued 115,787 shares of common stock sold to institutional investors that exercised their antidilution rights.
	On October 7, 2011, the Corporation successfully completed a private placement of $525 million in shares of common stock (the “capital raise”). The Corporation issued 150 million shares of common stock at $3.50 per share to institutional investors in the capital raise. The proceeds from the capital raise amounted to approximately $490 million (net of offering costs), of which $435 million were contributed to the Corporation's wholly owned banking subsidiary, FirstBank. Lead investors include funds affiliated with Thomas H. Lee Partners, L.P. (“THL”) and Oaktree Capital Management, L.P. (“Oaktree”), which purchased from the Corporation an aggregate of $348.2 million ($174.1 million each investor) of shares of the Corporation's common stock.
	Upon the completion of this transaction and the conversion into common stock of the Series G preferred stock held by the Treasury, each of THL and Oaktree became owners of 24.36% of the Corporation's shares of common stock outstanding. Subsequent to the completion of the capital raise, in related transactions, on October 12, 2011 and October 26, 2011, each of THL and Oaktree, respectively, purchased in the aggregate 937,493 shares of common stock from certain of the institutional investors who participated in the capital raise transaction.
	On December 8, 2011, the Corporation completed a rights offering in which the Corporation issued an additional 888,781 shares of common stock at $3.50 per share.
	On August 16, 2013, certain of the Corporation's existing stockholders completed a secondary offering of the Corporation's common stock. The Treasury sold 12 million shares of common stock, funds affiliated with THL sold 8 million shares of common stock, and funds managed by Oaktree sold 8 million shares of common stock. Subsequently, on September 11, 2013, the underwriters in the secondary offering exercised their option to purchase an additional 2.9 million shares of common stock from the selling stockholders (1,261,356 shares from the Treasury, and 840,903 shares from THL and 840,904 shares from Oaktree). The Corporation did not receive any proceeds from the offering. Non-interest expenses for 2013 included approximately $1.7 million in costs associated with the secondary offering, including $1.1 million paid by the Corporation for underwriting discounts and commissions. As of March 7, 2014, each of THL and Oaktree owns 20.21% of the Corporation's outstanding common stock and the Treasury owns 9.50% of such stock, excluding the common shares underlying the warrant owned by the Treasury.
	Preferred Stock
	The Corporation has 50,000,000 authorized shares of preferred stock with a par value of $1, redeemable at the Corporation's option subject to certain terms. This stock may be issued in series and the shares of each series shall have such rights and preferences as are fixed by the Board of Directors when authorizing the issuance of that particular series. As of December 31, 2013, the Corporation has five outstanding series of nonconvertible, noncumulative preferred stock: 7.125% noncumulative perpetual monthly income preferred stock, Series A; 8.35% noncumulative perpetual monthly income preferred stock, Series B; 7.40% noncumulative perpetual monthly income preferred stock, Series C; 7.25% noncumulative perpetual monthly income preferred stock, Series D; and 7.00% noncumulative perpetual monthly income preferred stock, Series E. The liquidation value per share is $25.
	Effective January 17, 2012, the Corporation delisted all of its outstanding series of nonconvertible, noncumulative preferred stock from the New York Stock Exchange. The Corporation has not arranged for listing and/or registration on another national securities exchange or for quotation of the Series A through E Preferred Stock in a quotation medium. During the first quarter of 2013, the Corporation commenced an offer to issue shares of its common stock in exchange for any and all of the remaining issued and outstanding shares of Series A through E non-cumulative perpetual monthly income preferred stock. The offer was terminated on April 9 2013 given that the Corporation did not receive the consent required from holders of shares of the Series A through E preferred stock to amend the certificate of designation of each series of the Series A through E Preferred Stock (the Preferred Stock Amendment). The Preferred Stock Amendment was a condition to the completion of the exchange offer. In addition, the consent solicitation was terminated, and no consent fee became payable with respect to consents granted in favor of the Preferred Stock Amendment. All shares of the Series A through E Preferred Stock that were tendered were returned promptly to the tendering holders.
	Exchange Agreement with the U.S. Treasury
	The completion of the capital raise on October 7, 2011 enabled the Corporation to compel the conversion of the 424,174 shares of the Corporation's Series G Preferred Stock, held by the Treasury, into 32.9 million shares of common stock at a conversion price of $9.66. In connection with the conversion, the Corporation paid to the Treasury $26.4 million for past-due undeclared cumulative dividends on the Series G Preferred Stock. The book value of the Series G Preferred Stock was approximately $277 million greater than the $89.6 million fair value of the common stock issued to the Treasury in the exchange. Although the excess book value of approximately $277 million was treated as a noncash increase in income available to common stockholders in the fourth quarter of 2011, it has no effect on the Corporation's overall equity or its regulatory capital.
	Additionally, in 2010, the Corporation issued an amended 10-year warrant (the “Warrant”) to the Treasury to purchase 389,483 shares of the Corporation's common stock at an initial exercise price of $10.878 per share instead of the exercise price on the original warrant of $154.05 per share. The Warrant was adjusted as a result of the capital raise to provide for the issuance of approximately 1,285,899 shares of common stock at an exercise price of $3.29 per share for a 10-year term, exercisable at any time. The exercise price and the number of shares issuable upon exercise of the Warrant are subject to certain anti-dilution adjustments.
	The possible future issuance of equity securities through the exercise of the Warrant could affect the Corporation's current stockholders in a number of ways, including by:
	• diluting the voting power of the current holders of common stock (the shares underlying the Warrant represent approximately 0.62% of the Corporation's shares of common stock outstanding as of December 31, 2013);
	• diluting the earnings per share and book value per share of the outstanding shares of common stock; and
	• making the payment of dividends on common stock more expensive.
	As mentioned above, the Corporation stopped paying dividends on its common stock and all its outstanding series of preferred stock. This suspension was effective with the dividends for the month of August 2009.
	Stock repurchase plan and treasury stock
	The Corporation has a stock repurchase program under which, from time to time, it repurchases shares of common stock in the open market and holds them as treasury stock. During 2013, the Corporation withheld approximately 71,326 shares from the common stock paid to certain senior officers as additional compensation to cover employees' payroll and income tax withholding liabilities; these shares are also held as treasury shares. In 2012, the Corporation sold 165,000 shares of treasury stock at a purchase price of $3.79 per share to a director. As of December 31, 2013 and 2012, the Corporation had 566,179 and 494,853 shares held as treasury stock, respectively.
	FirstBank Statutory Reserve
	The Banking Act of the Commonwealth of Puerto Rico requires that a minimum of 10% of FirstBank's net income for the year be transferred to legal surplus until such surplus equals the total of paid-in capital on common and preferred stock. Amounts transferred to the legal surplus account from the retained earnings account are not available for distribution to the stockholders without the prior consent of the Puerto Rico Commissioner of Financial Institutions. The net loss experienced in 2013 exhausted FirstBank's statutory reserve fund. The Bank cannot pay dividends until it can replenish the reserve fund to an amount equal to at least 20% of the original capital contributed.

EMPLOYEES_BENEFIT_PLAN

EMPLOYEES' BENEFIT PLAN	12 Months Ended
	Dec. 31, 2013
Employees' Benefit Plan [Abstract]	'
Employees' Benefit Plan [Text Block]	'
	NOTE 21 – EMPLOYEES' BENEFIT PLAN
	FirstBank provides contributory retirement plans pursuant to Section 1081.01 of the Puerto Rico Internal Revenue Code of 2011 for Puerto Rico employees and Section 401(k) of the U.S. Internal Revenue Code for USVI and U.S. employees (the “Plans”). All employees are eligible to participate in the Plans after three months of service for purposes of making elective deferral contributions and one year of service for purposes of sharing in the Bank's matching, qualified matching, and qualified nonelective contributions. Under the provisions of the Plans, the Bank contributes 25% of the first 4% of the participant's compensation contributed to the Plans on a pretax basis. Participants were permitted to contribute up to $10,000 for 2011, $13,000 for 2012, and $15,000 for 2013 ($16,500 for 2011, $17,000 for 2012, and $17,500 for 2013 for USVI and U.S. employees). Additional contributions to the Plans are voluntarily made by the Bank as determined by its Board of Directors. No additional discretionary contributions were made for the years ended December 31, 2013, 2012 and 2011.The Bank had a total plan expense of $0.8 million for the year ended December 31, 2013, $0.7 million for 2012, and $0.6 million for 2011.

OTHER_NON_INTEREST_INCOME

OTHER NON- INTEREST INCOME	12 Months Ended
	Dec. 31, 2013
Other Non-interest Income [Abstract]	'
Other Noninterest Income [Text Block]	'
	NOTE 22 –OTHER NON-INTEREST INCOME
		A detail of other non-interest income is as follows:
			Year Ended December 31,
				2013		2012		2011
			(In thousands)
		Non-deferrable loan fees	$	2,384	$	5,335	$	6,775
		Commissions and fees-broker-dealer-related		97		2,630		1,735
		Gain on sale of assets First Bank Insurance VI		-		-		2,845
		Lower of cost or market adjustment-commercial loans held for sale		-1,165		-		-
		Credit card loans interchange and other fees		6,694		7,239		-
		Other		24,343		16,918		19,615
		Total	$	32,353	$	32,122	$	30,970

OTHER_NON_INTEREST_EXPENSES

OTHER NON- INTEREST EXPENSES	12 Months Ended
	Dec. 31, 2013
Other Non Interest Expenses [Abstract]	'
Other Noninterest Expenses [Text Block]	'
	NOTE 23 –OTHER NON-INTEREST EXPENSE
	A detail of non-interest expenses is as follows:
		Year Ended December 31,
			2013		2012		2011
			(In thousands)
	Supplies and printing	$	3,014	$	2,811	$	2,168
	Contingency adjustment-tax credits		-		2,489		-
	Reserve release for off-balance sheet exposures		-443		-1,914		-6,230
	Contingency for attorney's fees-Lehman		2,500		-		-
	Amortization of intangible assets		6,078		3,306		2,354
	Other		18,834		16,559		17,826
	Total	$	29,983	$	23,251	$	16,118

INCOME_TAXES

INCOME TAXES	12 Months Ended
	Dec. 31, 2013
INCOME TAXES [Text Block]	'
	NOTE 24 – INCOME TAXES
	Income tax expense includes Puerto Rico and Virgin Islands income taxes as well as applicable U.S. federal and state taxes. The Corporation is subject to Puerto Rico income tax on its income from all sources. As a Puerto Rico corporation, First BanCorp. is treated as a foreign corporation for U.S. income tax purposes and is generally subject to U.S. income tax only on its income from sources within the United States or income effectively connected with the conduct of a trade or business within the United States. Any such tax paid is also creditable against the Corporation's Puerto Rico tax liability, subject to certain conditions and limitations.
	Under the Puerto Rico Internal Revenue Code of 2011 as amended (the “2011 PR Code”), the Corporation and its subsidiaries are treated as separate taxable entities and are not entitled to file consolidated tax return and, thus, the Corporation is not able to utilize losses from one subsidiary to offset gains in another subsidiary. Accordingly, in order to obtain a tax benefit from a net operating loss (“NOL”), a particular subsidiary must be able to demonstrate sufficient taxable income within the applicable carryforward period. In the case of losses incurred during tax years that commenced after December 31, 2004 and ended before January 1, 2013, the carryforward period is extended to 12 years. The carryover period for a NOL incurred during taxable years commencing after December 31, 2012 is 10 years. The 2011 PR Code provides a dividend received deduction of 100% on dividends received from “controlled” subsidiaries subject to taxation in Puerto Rico and 85% on dividends received from other taxable domestic corporations.
	Under the 2011 PR Code, First BanCorp. is subject to a maximum statutory tax rate of 39%. The 2011 PR Code also includes an alternative minimum tax of 30% that applies if the Corporation's regular income tax liability is less than the alternative minimum tax requirements. Prior to the approval of Act No. 40 (“Act 40”), known as the “Tax Burden Adjustment and Redistribution Act,” which amended the 2011 PR Code as explained below, First Bancorp.'s maximum statutory tax rate was 30% for the years that ended December 31, 2012 and 2011.
	The Corporation has maintained an effective tax rate lower that the maximum statutory rate mainly by investing in government obligations and mortgage-backed securities exempt from U.S. and Puerto Rico income taxes and by doing business through an International Banking Entity (“IBE”) of the Bank and through the Bank's subsidiary, FirstBank Overseas Corporation, whose interest income and gain on sales is exempt from Puerto Rico and U.S. income taxation except for tax years that commenced after December 31, 2008 and before January 1, 2012, for which Act No.7 imposed a special 5% tax on all IBEs. The IBE and FirstBank Overseas Corporation were created under the International Banking Entity Act of Puerto Rico, which provides for total Puerto Rico tax exemption on net income derived by IBEs operating in Puerto Rico. IBEs that operate as a unit of a bank pay income taxes at normal rates to the extent that the IBE's net income exceeds 20% of the bank's total net taxable income.
	On June 30, 2013, the Puerto Rico Government approved Act 40, which amended the 2011 PR Code, and Act No. 46 (“Act 46”), which changes the sales and use tax regime. The main provisions of Act 40 that impacted financial institutions include:
	A new national gross receipts tax that in the case of financial institutions is 1% of gross income that is not deductible for purposes of computing net taxable income and is not part of the alternative minimum tax (“AMT”). This provision was retroactive to January 1, 2013. An expense of $5.9 million was recorded during the year 2013 related to the national gross receipts tax. This expense is included as part of “Taxes, other than income taxes” in the consolidated statement of (loss) income. Subject to certain limitations, a financial institution will be able to claim a credit of 0.5% of its gross income against its regular income tax or the alternative minimum tax. A $3.0 million benefit related to this credit was recorded as a reduction to the provision for income taxes in 2013.
	A decrease in the deduction available to corporations for the computation of the additional surtax from $750,000 to $25,000 and a change in the surtax rate to rates that range from 5% to 19%, resulting in an increase in the maximum statutory tax rate from 30% to 39%. This provision was also retroactive to January 1, 2013. The effect on operating results in 2013 related to these changes was a net benefit of approximately $1.3 million, mainly due to the increase in the deferred tax asset of profitable subsidiaries. The deferred tax valuation allowance increased to $522.7 million as of December 31, 2013 from $359.9 million at December 31, 2012 as a result of changes in tax rates and operating results for the year.
	A higher AMT rate (30% of the alternative minimum net income, as compared to 20% previously) and various parallel computations required to be made before determining whether an AMT liability exists. This change did not have an impact on the Corporation's provision for income taxes recorded in 2013.
	The NOL carryover period increased from 10 years to 12 years for losses incurred in taxable years that commenced after December 31, 2004 and ended before January 1, 2013. The carryover period for NOLs incurred during taxable years commencing after December 31, 2012 is 10 years. The NOL deduction is now limited to 90% of taxable income for regular income tax purposes and 80% for AMT purposes.
	The significant changes to the sales and use tax regime include adjustments to the business to business exclusion. The business to business exclusion applicable to services rendered from one registered business to another registered business remains in effect, except for certain services that will be taxable including, among others, service charges imposed by financial institutions on other businesses (commercial clients), collection services, repairs and maintenance services related to real and personal property, and computer programming including modifications to previously designed systems. The sales and use tax provisions were effective beginning on July 1, 2013.
	In addition, on October 14, 2013, Act No.117 (“Act 117”) implemented technical amendments to various income tax laws, including the 2011 PR Code. The main provisions of Act 117 that impacted financial institutions are the exemption from the imposition of the national gross receipts tax on foreign source income and the temporary requirement of an estimated tax payment in mid-October. On November 26, 2013, Act No.36 was enacted to, among other things, require the payment of estimated taxes related to the personal property tax returns. These amendment of Act No. 36 will be effective during the year 2014.
	The components of income tax expense are summarized below:
				Year Ended December 31,
				2013		2012		2011
				(In thousands)
	Current income tax expense		$	7,947	$	5,357	$	7,896
	Deferred income tax (benefit) expense			-2,783		575		1,426
	Total		$	5,164	$	5,932	$	9,322
		The differences between the income tax expense applicable to income before provision for income taxes and the
		amount computed by applying the statutory tax rate in Puerto Rico were as follows:
			Year Ended December 31,
			2013				2012				2011
			Amount		% of Pretax Income		Amount		% of Pretax Income		Amount		% of Pretax Income
			(Dollars in thousands)
	Computed income tax at statutory rate		$	-62,136		-39.00%	$	10,714		30.00%	$	-21,873		-30.00%
	Federal and state taxes			136		0.10%		-		-		179		0.30%
	Adjustment in deferred tax due to change
	in tax rate			-107,249		-67.30%		-		-		101,955		139.80%
	Benefit of net exempt income			13,320		8.40%		3,627		10.10%		-2,466		-3.40%
	Deferred tax valuation allowance			157,981		99.10%		-9,602		-26.90%		-78,009		-107.00%
	Recognition of unrecognized tax
	benefits, including interest			3,218		2.00%		238		0.70%		3,247		4.50%
	National receipt tax, net			-649		-0.40%		-		-		-		-
	Nontax deductible expenses			146		0.10%		2,417		6.80%		4,092		5.60%
	Other-net			397		0.20%		-1,462		-4.10%		2,197		3.00%
	Total income tax provision		$	5,164		3.20%	$	5,932		16.60%	$	9,322		12.80%
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Significant components of the Corporation's deferred tax assets and liabilities as of December 31, 2013 and 2012 were as follows:
				December 31,
				2013		2012
				(In thousands)
	Deferred tax asset:
	Allowance for loan and lease losses		$	108,811	$	130,652
	Unrealized losses on derivatives activities			1,483		1,647
	Legal reserve			756		452
	Reserve for insurance premium cancellations			687		427
	Net operating loss and charitable contribution carryforward available			373,253		213,566
	Impairment on investment			2,409		2,409
	Tax credits available for carryforward available			6,293		3,420
	Unrealized net loss on equity investment			5,003		2,594
	Unrealized loss on available-for-sale securities, net			337		-
	Settlement payment-closing agreement			7,313		5,625
	Unrealized loss on OREO valuation			13,104		6,724
	Other			19,790		10,650
	Gross deferred tax assets			539,239		378,166
	Valuation allowance			-522,708		-359,947
	Total deferred tax assets, net of valuation allowance			16,531		18,219
	Deferred tax liabilities:
	Unrealized gain on available-for-sale securities, net			-		6,524
	Differences between the assigned values and tax bases of asset and
	liabilities recognized in purchase business combinations			1,034		1,771
	Unrealized gain on other investments			625		360
	Other			7,228		4,697
Gross deferred tax liabilities			8,887		13,352
Net deferred tax assets		$	7,644	$	4,867
For 2013, the Corporation recorded an income tax expense of $5.2 million compared to an income tax expense of $5.9 million for 2012. The income tax expense for 2013 mainly consisted of an income tax expense of $3.2 million due to the principal and accrued interest of uncertain tax benefits (“UTBs”) (discussed in detail below) and the income tax expense of profitable subsidiaries, partially offset by the benefit of $1.3 million due to the change of the statutory tax rate from 30% to 39% in 2013 and by the credit available for the gross national receipt tax of $3.0 million. As of December 31, 2013, the deferred tax asset, net of a valuation allowance of $522.7 million, amounted to $7.6 million compared to $4.9 million as of December 31, 2012. The main driver of the increased deferred tax assets was the credit available for the national gross receipt tax together with the increase in the statutory applicable tax rate from 30% to 39% per Act 40 enacted during the second quarter of 2013.
Accounting for income taxes requires that companies assess whether a valuation allowance should be recorded against their deferred tax asset based on an assessment of the amount of the deferred tax asset that is “more likely than not” to be realized. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. In making such assessment, significant weight is given to evidence that can be objectively verified, including both positive and negative evidence. Consideration must be given to all sources of taxable income available to realize the deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of the reversal of temporary differences and carryforwards, taxable income in carryback years, and tax planning strategies. In estimating taxes, management assesses the relative merits and risks of the appropriate tax treatment of transactions taking into account statutory, judicial, and regulatory guidance.
In assessing the weight of positive and negative evidence, a significant negative factor that resulted in the maintenance of the valuation allowance was that the Corporation's banking subsidiary, FirstBank Puerto Rico, continues in a three-year historical cumulative loss position as of the end of the year 2013, mainly due to charges to the provision for loan and lease losses in prior years as a result of the economic downturn and more recently as a result of the bulk loan sales transactions completed in 2013. As of December 31, 2013, the Corporation had a gross deferred tax asset of $539.2 million, including $371.7 million associated with NOLs. The Bank incurred all of the NOLs after 2009. The Corporation maintained a valuation allowance of $522.7 million as of December 31, 2013 against the deferred tax asset. As of December 31, 2013, management concluded that $7.6 million of the deferred tax asset will be realized as it relates to profitable subsidiaries and to amounts that can be realized through future reversals of existing taxable temporary differences. To the extent the realization of a portion, or all, of the tax asset becomes “more likely than not” based on changes in circumstances (such as improved earnings, changes in tax laws, or other relevant changes), a reversal of that portion of the deferred tax asset valuation allowance will then be recorded.
The tax effect of the unrealized holding gain or loss on securities available for sale, excluding that on securities held by the Corporation's international banking entities that is exempt, was computed based on a 15% capital gain tax rate, and is included in accumulated other comprehensive income as part of stockholders' equity.
As of December 31, 2013, the Corporation's gross deferred tax asset related to loss and other carryforwards was $380.8 million. This comprised net operating loss carryforwards of $371.7 million, which will begin expiring in 2021, an alternative minimum tax credit carryforward of $1.3 million, an extraordinary tax credit carryover of $3.3 million, a gross national receipts tax credit carryforward of $3.0 million and a charitable contribution carryforward of $1.5 million, which will begin expiring in 2014.
The authoritative accounting guidance prescribes a comprehensive model for the financial statement recognition, measurement, presentation, and disclosure of income tax uncertainties with respect to positions taken or expected to be taken on income tax returns. Under this guidance, income tax benefits are recognized and measured based upon a two-step analysis: 1) a tax position must be more likely than not to be sustained based solely on its technical merits in order to be recognized, and 2) the benefit is measured as the largest dollar amount of that position that is more likely than not to be sustained upon settlement. The difference between the benefit recognized under this analysis and the tax benefit claimed on a tax return is referred to as UTB.
The following table reconciles the balance of UTBs:
			2013		2012		2011
			(In thousands)
Balance at beginning of year		$	2,374	$	2,374	$	-
Increases related to positions taken during prior years			1,936		-		2,374
Balance at end of year		$	4,310	$	2,374	$	2,374
The Corporation recorded UTBs of $4.3 million, all of which would, if recognized, affect the Corporations effective tax rate. The Corporation classified all interest and penalties, if any, related to tax uncertainties as income tax expense. As of December 31, 2013, the Corporation's accrued interest that relates to tax uncertainties amounted to $2.4 million and there is no need to accrue for the payment of penalties. For 2013, the total amount of interest recognized by the Corporation as part of income tax expense related to tax uncertainties was $1.3 million. The years 2007 through 2009 have been examined by the United States Internal Revenue Service (“IRS”) and disputed issues were taken to administrative appeals in 2011. During the third and fourth quarter of 2013, the Corporation reassessed its UTBs mainly due to changes in management judgment given the lengthy administrative appeals process, communications with the IRS and expectations as to resolution. During October 2013, the Corporation filed a mediation request with the IRS appeals office in an effort to expedite the resolution of the audits under their examination. Subsequent to the filing of the mediation request, the Corporation has exchanged communications with the IRS and management expects the prompt resolution of this matter. However, the Corporation currently cannot reasonably estimate a range of possible changes to the existing reserves. The amount of the Corporation's UTBs may increase or decrease for various reasons, including changes in the amounts for current tax year positions, the expiration of open income tax returns due to the expiration of statutes of limitations, changes in management's judgment about the level of uncertainty, the status of examinations, litigation and legislative activity, and the addition, or elimination, of uncertain tax positions.
The Corporation's liability for income taxes includes its liability for UTBs, and interest that relates to tax years still subject to review by taxing authorities. Audit periods remain open for review until the statute of limitations has passed. The statute of limitations under the 2011 PR Code is four years; the statutes of limitations for the Virgin Islands and for U.S. income tax purposes are each three years after a tax return is due or filed, whichever is later. The completion of an audit by the taxing authorities or the expiration of the statute of limitations for a given audit period could result in an adjustment to the Corporation's liability for income taxes. Any such adjustment could be material to results of operations for any given quarterly or annual period based, in part, upon the results of operations for the given period. For Puerto Rico and Virgin Islands income tax purposes, all tax years subsequent to 2009 and 2010, respectively, remain open to examination. Tax year 2010 is currently under examination by the Puerto Rico Department of Treasury. The examination is at a preliminary stage. Taxable years from 2007 remain open to examination for U.S. income tax purposes.

LEASE_COMMITMENTS

LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2013
Lease Commitments [Abstract]	'
Lease Commitments [Text Block]	'
	NOTE 25 – LEASE COMMITMENTS
	As of December 31, 2013, certain premises are leased with terms expiring through the year 2036. The Corporation has the option to renew or extend certain leases beyond the original term. Some of these leases require the payment of insurance, increases in property taxes, and other incidental costs. As of December 31, 2013, the obligation under various leases is as follows:
		Amount
		(In thousands)
	2014	$	8,257
	2015		7,088
	2016		6,417
	2017		5,690
	2018		5,119
	2019 and later years		34,501
	Total	$	67,072
	Rental expense included in occupancy and equipment expense was $10.2 million in 2013 (2012 - $9.7 million; 2011- $10.0 million).

FAIR_VALUE

FAIR VALUE	12 Months Ended
	Dec. 31, 2013
FAIR VALUE [Text Block]	'
	NOTE 26 – FAIR VALUE
	Fair Value Measurement
	The FASB authoritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whether the inputs to the valuation techniques used to measure fair value are observable or unobservable. Three levels of inputs may be used to measure fair value:
	Level 1 Valuations of Level 1 assets and liabilities are obtained from readily available pricing sources for market transactions involving identical assets or liabilities. Level 1 assets and liabilities include equity securities that trade in an active exchange market, as well as certain U.S. Treasury and other U.S. government and agency securities and corporate debt securities that are traded by dealers or brokers in active markets.
	Level 2 Valuations of Level 2 assets and liabilities are based on observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include (i) mortgage-backed securities for which the fair value is estimated based on the value of identical or comparable assets, (ii) debt securities with quoted prices that are traded less frequently than exchange-traded instruments, and (iii) derivative contracts and financial liabilities (e.g., medium-term notes elected to be measured at fair value) whose value is determined using a pricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data.
	Level 3 Valuations of Level 3 assets and liabilities are based on unobservable inputs that are supported by little or no market activity and are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models for which the determination of fair value requires significant management judgment or estimation.
	For 2013, there have been no transfers into or out of Level 1, Level 2, or Level 3 measurement of the fair value hierarchy.
	Financial Instruments Recorded at Fair Value on a Recurring Basis
	Investment securities available for sale
	The fair value of investment securities was the market value based on quoted market prices (as is the case with equity securities, Treasury notes, and non callable U.S. Agency debt securities), when available (Level 1), or market prices for identical or comparable assets (as is the case with MBS and callable U.S. agency debt) that are based on observable market parameters, including benchmark yields, reported trades, quotes from brokers or dealers, issuer spreads, bids, offers, and reference data including market research operations (Level 2). Observable prices in the market already consider the risk of nonperformance. If listed prices or quotes are not available, fair value is based upon models that use unobservable inputs due to the limited market activity of the instrument, as is the case with certain private label mortgage-backed securities held by the Corporation (Level 3).
	Private label MBS are collateralized by fixed-rate mortgages on single-family residential properties in the United States; the interest rate on the securities is variable, tied to three-month LIBOR and limited to the weighted average coupon of the underlying collateral. The market valuation represents the estimated net cash flows over the projected life of the pool of underlying assets applying a discount rate that reflects market observed floating spreads over LIBOR, with a widening spread based on a nonrated security. The market valuation is derived from a model that utilizes relevant assumptions such as the prepayment rate, default rate, and loss severity on a loan level basis. The Corporation modeled the cash flow from the fixed-rate mortgage collateral using a static cash flow analysis according to collateral attributes of the underlying mortgage pool (i.e., loan term, current balance, note rate, rate adjustment type, rate adjustment frequency, rate caps, and others) in combination with prepayment forecasts obtained from a commercially available prepayment model (ADCO). The variable cash flow of the security is modeled using the three-month LIBOR forward curve. Loss assumptions were driven by the combination of default and loss severity estimates, taking into account loan credit characteristics (loan-to-value, state, origination date, property type, occupancy loan purpose, documentation type, debt-to-income ratio, and other) to provide an estimate of default and loss severity. Refer to the table below for further information regarding qualitative information for all asset and liabilities measured at fair value using significant unobservable inputs (Level 3).
	Derivative instruments
	The fair value of most of the Corporation's derivative instruments is based on observable market parameters and takes into consideration the credit risk component of paying counterparties when appropriate, except when collateral is pledged. That is, on interest rate swaps, the credit risk of both counterparties is included in the valuation; and, on options and caps, only the seller's credit risk is considered. The derivative instruments, namely swaps and caps, were valued using a discounted cash flow approach using the related LIBOR and swap rate for each cash flow. Derivatives include interest rate swaps used for protection against rising interest rates. For these interest rate swaps, a credit component was not considered in the valuation since the Corporation has fully collateralized with investment securities any marked-to-market loss with the counterparty and, if there were market gains, the counterparty had to deliver collateral to the Corporation.
	Although most of the derivative instruments are fully collateralized, a credit spread is considered for those that are not secured in full. The cumulative mark-to-market effect of credit risk in the valuation of derivative instruments in 2013 was immaterial.
	The information about the estimated fair value of financial instruments required by GAAP is presented hereunder. The fair value amounts presented do not necessarily represent management's estimate of the underlying value of the Corporation.
	Assets and liabilities measures at fair value on a recurring basis, are summarized below:
		As of December 31, 2013												As of December 31, 2012
		Fair Value Measurements Using												Fair Value Measurements Using
	(In thousands)	Level 1			Level 2			Level 3			Assets/Liabilities at Fair Value			Level 1		Level 2		Level 3		Assets/Liabilities at Fair Value
	Assets:
	Securities available for sale :
	Equity securities	$	33		$	-		$	-		$	33		$	31	$	-	$	-	$	31
	U.S. Treasury Securities		7,499			-			-			7,499			7,499		-		-		7,499
	Noncallable U.S. agency debt		-			200,903			-			200,903			-		159,252		-		159,252
	Callable U.S. agency debt and MBS		-			1,677,651			-			1,677,651			-		1,442,169		-		1,442,169
	Puerto Rico government obligations		-			48,904			2,426			51,330			-		67,509		3,691		71,200
	Private label MBS		-			-			40,866			40,866			-		-		50,926		50,926
	Derivatives, included in assets:
	Interest rate swap agreements		-			162			-			162			-		288		-		288
	Purchased interest rate cap agreements		-			58			-			58			-		-		-		-
	Forward contracts		-			174			-			174			-		3		-		3
	Liabilities:
	Derivatives, included in liabilities:
	Interest rate swap agreements		-			3,965			-			3,965			-		5,776		-		5,776
	Written interest rate cap agreement		-			58			-			58			-		-		-		-
	Forward contracts		-			-			-			-			-		5		-		5
		The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2013, 2012, and 2011:
			2013			2012			2011
		Level 3 Instruments Only (In thousands)	Securities Available for Sale (1)			Securities Available for Sale (1)			Securities Available for Sale (1)
		Beginning balance	$	54,617		$	65,463		$	74,993
		Total gain (losses) realized/unrealized:
		Including in earnings		-117			-2,002			-1,971
		Including in other comprehensive income		2,795			6,036			3,946
		Held-to-maturity investment securities
		reclassified to available-for-sale		-			-			2,000
		Sales		-			-1,450			-
		Principal repayments and amortization		-14,003			-13,430			-13,505
		Ending balance	$	43,292		$	54,617		$	65,463
		___________________
	-1	Amounts mostly related to certain private label mortgage-backed securities.
	The table below presents qualitative information for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2013:
		31-Dec-13
	(In thousands)	Fair Value			Valuation Technique		Unobservable Input		Range
	Investment securities available for sale:
	Private label MBS	$	40,866		Discounted cash flow		Discount rate		14.50%
							Prepayment rate		15.86% -100% (Weighted Average 29%)
							Projected Cumulative Loss Rate		0.58% - 38.16% (Weighted Average 6.8%)
	Puerto Rico Government Obligations		2,426		Discounted cash flow		Prepayment Speed		5.61%
	Information about Sensitivity to Changes in Significant Unobservable Inputs
	Private label MBS: The significant unobservable inputs in the valuation include probability of default, the loss severity assumption, and prepayment rates. Shifts in those inputs would result in different fair value measurements. Increases in the probability of default, loss severity assumptions, and prepayments rates in isolation would generally result in an adverse effect on the fair value of the instruments. Meaningful and possible shifts of each input were modeled to assess the effect on the fair value estimation.
	Puerto Rico Government Obligations: The significant unobservable input used in the fair value measurement is the assumed prepayment rate. A significant increase (decrease) in the assumed rate would lead to a higher (lower) fair value estimate. Loss severity and probability of default are not included as significant unobservable variables because the note is guaranteed by the Puerto Rico Housing Finance Authority (“PRHFA”). The PRHFA credit risk is modeled by discounting the cash flows using a curve appropriate to the PRHFA credit rating.
	The table below summarizes changes in unrealized gains and losses recorded in earnings for the years ended December 31, 2013, 2012, and 2011 for Level 3 assets and liabilities that are still held at the end of each year:
		Changes in Unrealized Losses (Year Ended December 31, 2013)			Changes in Unrealized Losses (Year Ended December 31, 2012)			Changes in Unrealized Losses (Year Ended December 31, 2011)
Level 3 Instruments Only	Securities Available for Sale			Securities Available for Sale			Securities Available for Sale
(In thousands)
Changes in unrealized losses relating to assets
still held at reporting date:
Net impairment losses on investment securities
(credit component)	$	-117		$	-2,002		$	-1,971
Additionally, fair value is used on a nonrecurring basis to evaluate certain assets in accordance with GAAP. Adjustments to fair value usually result from the application of lower-of-cost or market accounting (e.g., loans held for sale carried at the lower-of-cost or fair value and repossessed assets) or write-downs of individual assets (e.g., goodwill, loans).
	As of December 31, 2013, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
		Carrying value as of December 31, 2013									(Losses) gain recorded for the Year Ended December 31, 2013
		Level 1			Level 2			Level 3
			(In thousands)
	Loans receivable (1)	$	-		$	-		$	465,191		$	-13,928
	OREO (2)		-			-			160,193			-25,698
	Mortgage servicing rights (3)		-			-			21,987			460
	Loans Held for Sale (4)		-			-			54,801			-338
-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
	collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
	involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
	(e.g., absorption rates), which are not market observable.
-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
	assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
	rates, income producing properties net operating income), which are not market observable. Losses were related to
	market valuation adjustments after the transfer of the loan to the OREO portfolio.
-3	Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage
	prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and accordingly,
	they are measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights included:
	prepayment rate 8.90% and discount rate 10.60%.
-4	The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans, and for
	loans with signed sale agreements, the value was determined based on the sales price on such agreements.
	As of December 31, 2012, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
		Carrying value as of December 31, 2012									(Losses) recorded for the Year Ended December 31, 2012
		Level 1			Level 2			Level 3
			(In thousands)
	Loans receivable (1)	$	-		$	-		$	757,152		$	-110,457
	Other Real Estate Owned (2)		-			-			185,764			-8,851
	Mortgage servicing rights (3)		-			-			17,524			-394
	Loans Held For Sale (4)		-			-			2,641			-2,168
-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
	collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
	involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
	(e.g., absorption rates), which are not market observable.
-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
	assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
	rates, income producing properties net operating income), which are not market observable. Losses were related to
	market valuation adjustments after the transfer of the loan to the OREO portfolio.
-3	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage
	prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and, accordingly,
	they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included:
	prepayment rate 12.15% and discount rate 11.08%.
-4	Level 3 Loans Held for Sale are the $5.2 million Commercial and Industrial and Commercial Mortgage loans transferred to
	held for sale during the fourth quarter of 2012, which were recorded at a value of $2.6 million.
	As of December 31, 2011, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
		Carrying value as of December 31, 2011									(Losses) recorded for the Year Ended December 31, 2011
		Level 1			Level 2			Level 3
			(In thousands)
	Loans receivable (1)	$	-		$	-		$	703,855		$	-200,263
	Other Real Estate Owned (2)		-			-			114,292			-10,855
	Mortgage Servicing Rights (3)		-			-			15,226			-2,291
-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
	collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
	involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
	(e.g., absorption rates), which are not market observable.
-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
	assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
	rates, income producing properties net operating income), which are not market observable. Losses were related to
	market valuation adjustments after the transfer of the loan to the OREO portfolio.
-3	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage
	prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, accordingly,
	they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included:
	prepayment rate 12.5% and discount rate 11.10%.
Qualitative information regarding the fair value measurements for Level 3 financial instruments is as follows:
	31-Dec-13
	Method		Inputs
Loans	Income, Market, Comparable Sales, Discounted Cash Flows		External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
OREO	Income, Market, Comparable Sales, Discounted Cash Flows		External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
Mortgage servicing rights	Discounted Cash Flows		Weighted average prepayment rate of 8.90%; weighted average discount rate of 10.60%
The following is a description of the valuation methodologies used for instruments that are not measured or reported at fair value on a recurring basis or reported at fair value on a non-recurring basis. The estimated fair value was calculated using certain facts and assumptions, which vary depending on the specific financial instrument.
Cash and due from banks and money market investments
The carrying amounts of cash and due from banks and money market investments are reasonable estimates of their fair value. Money market investments include held-to-maturity securities, which have a contractual maturity of three months or less. The fair value of these securities is based on quoted market prices in active markets that incorporate the risk of nonperformance.
Other equity securities
Equity or other securities that do not have a readily available fair value are stated at their net realizable value, which management believes is a reasonable proxy for their fair value. This category is principally composed of stock that is owned by the Corporation to comply with FHLB regulatory requirements. The realizable value of the FHLB stock equals its cost as this stock can be freely redeemed at par.
Loans receivable, including loans held for sale
The fair value of loans held for investment and of mortgage loans held for sale was estimated using discounted cash flow analyses, based on interest rates currently being offered for loans with similar terms and credit quality and with adjustments that the Corporation's management believes a market participant would consider in determining fair value. Loans were classified by type, such as commercial, residential mortgage, and automobile. These asset categories were further segmented into fixed-and adjustable-rate categories. Valuations are carried out based on categories and not on a loan-by-loan basis. The fair values of performing fixed-rate and adjustable-rate loans were calculated by discounting expected cash flows through the estimated maturity date. This fair value is not currently an indication of an exit price as that type of assumption could result in a different fair value estimate. The fair value of credit card loans was estimated using a discounted cash flow method and excludes any value related to a customer account relationship. Other loans with no stated maturity, like credit lines, were valued at book value. Prepayment assumptions were considered for nonresidential loans. For residential mortgage loans, prepayment estimates were based on a prepayments model that combined both a historical calibration and current market prepayments expectations. Discount rates were based on the Treasury and LIBOR/Swap Yield Curves at the date of the analysis, and included appropriate adjustments for expected credit losses and liquidity. For impaired collateral dependent loans, the impairment was primarily measured based on the fair value of the collateral, which is derived from appraisals that take into consideration prices in observable transactions involving similar assets in similar locations.
Deposits
The estimated fair value of demand deposits and savings accounts, which are deposits with no defined maturities, equals the amount payable on demand at the reporting date. The fair values of retail fixed-rate time deposits, with stated maturities, are based on the present value of the future cash flows expected to be paid on the deposits. The cash flows were based on contractual maturities; no early repayments were assumed. Discount rates were based on the LIBOR yield curve.
The estimated fair value of total deposits excludes the fair value of core deposit intangibles, which represent the value of the customer relationship measured by the value of demand deposits and savings deposits that bear a low or zero rate of interest and do not fluctuate in response to changes in interest rates.
The fair value of brokered CDs, which are included within deposits, is determined using discounted cash flow analyses over the full term of the CDs. The fair value of the CDs is computed using the outstanding principal amount. The discount rates used were based on brokered CD market rates as of December 31, 2013. The fair value does not incorporate the risk of nonperformance, since interests in brokered CDs are generally sold by brokers in amounts of less than $250,000 and, therefore, insured by the FDIC.
Securities sold under agreements to repurchase
Some repurchase agreements reprice at least quarterly, and their outstanding balances are estimated to be their fair value. Where longer commitments are involved, fair value is estimated using exit price indications of the cost of unwinding the transactions as of the end of the reporting period. The brokers who are the counterparties provide these indications. Securities sold under agreements to repurchase are fully collateralized by investment securities.
Advances from FHLB
The fair value of advances from FHLB with fixed maturities is determined using discounted cash flow analyses over the full term of the borrowings, using indications of the fair value of similar transactions. The cash flows assume no early repayment of the borrowings. Discount rates are based on the LIBOR yield curve. Advances from FHLB are fully collateralized by mortgage loans and, to a lesser extent, investment securities.
Other borrowings
Other borrowings consist of junior subordinated debentures. Projected cash flows from the debentures were discounted using the Bloomberg BB Finance curve plus a credit spread. This credit spread was estimated using the difference in yield curves between Swap rates and a yield curve that considers the industry and credit rating of the Corporation as issuer of the note at a tenor comparable to the time to maturity of the debentures.
The following table presents the estimated fair value and carrying value of financial instruments as of December 31, 2013 and 2012:
	Total Carrying Amount in Statement of Financial Condition December 31, 2013			Fair Value Estimated December 31, 2013			Level 1			Level 2			Level 3
	(In thousands)
Assets:
Cash and due from banks and money
market investments	$	655,671		$	655,671		$	655,671		$	-		$	-
Investment securities available
for sale		1,978,282			1,978,282			7,532			1,927,458			43,292
Other equity securities		28,691			28,691			-			28,691			-
Loans held for sale		75,969			76,684			-			21,883			54,801
Loans held for investment		9,636,170			-			-			-			-
Less: allowance for loan and lease losses		-285,858
Loans held for investment, net of
allowance	$	9,350,312			9,127,234			-			-			9,127,234
Derivatives included in assets		394			394			-			394			-
Liabilities:
Deposits		9,879,924			9,898,615			-			9,898,615			-
Securities sold under agreements to
repurchase		900,000			976,151			-			976,151			-
Advances from FHLB		300,000			297,523			-			297,523			-
Other borrowings		231,959			106,772			-			-			106,772
Derivatives included in liabilities		4,023			4,023			-			4,023			-
	Total Carrying Amount in Statement of Financial Condition December 31, 2012			Fair Value Estimated December 31, 2012				Level 1			Level 2			Level 3
	(In thousands)
Assets:
Cash and due from banks and money
market investments	$	946,851		$	946,851		$	946,851		$	-		$	-
Investment securities available
for sale		1,731,077			1,731,077			7,530			1,668,930			54,617
Other equity securities		38,757			38,757			-			38,757			-
Loans held for sale		85,394			87,995			-			85,354			2,641
Loans held for investment		10,054,114
Less: allowance for loan and lease
losses		-435,414
Loans held for investment, net of
allowance	$	9,618,700			9,545,505			-			-			9,545,505
Derivatives included in assets		291			291			-			291			-
Liabilities:
Deposits		9,864,546			9,901,297			-			9,901,297			-
Securities sold under agreements to
repurchase		900,000			999,663			-			999,663			-
Advances from FHLB		508,440			512,089			-			512,089			-
Other borrowings		231,959			134,058			-			-			134,058
Derivatives included in liabilities		5,781			5,781			-			5,781			-

SUPPLEMENTAL_CASH_FLOW_INFORMA

SUPPLEMENTAL CASH FLOW INFORMATION	12 Months Ended
	Dec. 31, 2013
SUPPLEMENTAL CASH FLOW INFORMATION [Text Block]	'
	NOTE 27 – SUPPLEMENTAL CASH FLOW INFORMATION
	Supplemental cash flow information is as follows:
			Year Ended December 31,
			2013		2012		2011
			(In thousands)
	Cash paid for:
		Interest on borrowings	$	119,312	$	164,364	$	255,363
		Income tax		4,447		8,603		2,852
	Noncash investing and financing activities:
		Additions to other real estate owned		104,144		169,432		155,621
		Additions to auto and other repossessed assets		69,069		48,910		65,049
		Capitalization of servicing assets		7,649		6,348		5,150
		Loan securitizations		355,506		239,766		214,399
		Loans held for investment transferred to held for sale		181,620		2,641		-
		Property plant and equipment transferred to other assets		2,225		-		-
	Preferred stock exchanged for new common stock issued:
		Preferred stock exchanged (Series G)		-		-		361,962
		New common stock issued		-		-		89,602
	Loans sold to CPG/GS in exchange for an acquisition loan and an
		equity interest in CPG/GS		-		-		183,709
	Reclassification of held-to-maturity investment securities to
		available for sale		-		-		88,751

REGULATORY_MATTERS_COMMITMENTS

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2013
REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES [Text Block]	'
		The Corporation's and its banking subsidiary's regulatory capital positions as of December 31, 2013 and 2012 were as follows:
			Regulatory Requirements
			Actual				For Capital Adequacy Purposes			To be Well-Capitalized-Regular Thresholds			Consent Order Capital requirements
			Amount		Ratio		Amount		Ratio	Amount		Ratio	Amount		Ratio
			(Dollars in thousands)
	At December 31, 2013
	Total Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,604,548	17.06%		$	752,464	8%		N/A	N/A		N/A	N/A
	FirstBank		$	1,567,232	16.67%		$	751,978	8%	$	939,972	10%	$	1,127,966	12%
	Tier I Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,484,490	15.78%		$	376,232	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,447,262	15.40%		$	375,989	4%	$	563,983	6%	$	939,972	10%
	Leverage ratio
	First BanCorp.		$	1,484,490	11.71%		$	506,878	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,447,262	11.44%		$	506,210	4%	$	632,763	5%	$	1,012,420	8%
	At December 31, 2012
	Total Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,770,003	17.82%		$	794,698	8%		N/A	N/A		N/A	N/A
	FirstBank		$	1,723,085	17.35%		$	794,594	8%	$	993,243	10%	$	1,191,891	12%
	Tier I Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,640,082	16.51%		$	397,349	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,593,225	16.04%		$	399,297	4%	$	595,946	6%	$	993,243	10%
	Leverage ratio
	First BanCorp.		$	1,640,082	12.60%		$	520,664	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,593,225	12.25%		$	520,056	4%	$	650,069	5%	$	1,040,111	8%
	The following table presents a detail of commitments to extend credit and standby letters of credit, and commitments to sell loans:
			December 31,
			2013		2012
			(In thousands)
	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit:
	Construction undisbursed funds		$	65,184	$	86,623
	Unused personal lines of credit			735,331		1,057,006
	Commercial lines of credit			386,941		440,181
	Commercial letters of credit			41,081		41,759
	Standby letters of credit			10,527		17,956
	Commitments to sell loans			123,925		29,614
	The Corporation's exposure to credit loss in the event of nonperformance by the other party to the financial instrument on commitments to extend credit and standby letters of credit is represented by the contractual amount of those instruments. Management uses the same credit policies and approval process in entering into commitments and conditional obligations as it does for on-balance sheet instruments.
	Commitments to extend credit are agreements to lend to a customer as long as there is no violation of any conditions established in the contract. Commitments generally have fixed expiration dates or other termination clauses. Since certain commitments are expected to expire without being drawn upon, the total commitment amount does not necessarily represent future cash requirements. For most of the commercial lines of credit, the Corporation has the option to reevaluate the agreement prior to additional disbursements. In the case of credit cards and personal lines of credit, the Corporation can cancel the unused credit facility at any time and without cause. Generally, the Corporation's mortgage banking activities do not enter into interest rate lock agreements with prospective borrowers. The amount of any collateral obtained if deemed necessary by the Corporation upon an extension of credit is based on management's credit evaluation of the borrower. Rates charged on loans that are finally disbursed are the rates being offered at the time the loans are closed; therefore, no fee is charged on these commitments.
	In general, commercial and standby letters of credit are issued to facilitate foreign and domestic trade transactions. Normally, commercial and standby letters of credit are short-term commitments used to finance commercial contracts for the shipment of goods. The collateral for these letters of credit includes cash or available commercial lines of credit. The fair value of commercial and standby letters of credit is based on the fees currently charged for such agreements, which, as of December 31, 2013 and 2012, was not significant.
	The Corporation obtained from GNMA commitment authority to issue GNMA mortgage-backed securities. Under this program, for 2013, the Corporation securitized approximately $355.5 million of FHA/VA mortgage loan production into GNMA mortgage-backed securities.
	Lehman Brothers Special Financing, Inc. (“Lehman”) was the counterparty to the Corporation on certain interest rate swap agreements. During the third quarter of 2008, Lehman failed to pay the scheduled net cash settlement due to the Corporation, which constituted an event of default under those interest rate swap agreements. The Corporation terminated all interest rate swaps with Lehman and replaced them with other counterparties under similar terms and conditions. In connection with the unpaid net cash settlement under the swap agreements, the Corporation has an unsecured counterparty exposure with Lehman, which filed for bankruptcy on October 3, 2008, of approximately $1.4 million. This exposure was reserved in the third quarter of 2008. The Corporation had pledged collateral with a $63.6 million face value to guarantee its performance under the swap agreements in the event payment thereunder was required.
	The Corporation believes that the securities pledged as collateral should not be part of the Lehman bankruptcy estate given the fact that the posted collateral constituted a performance guarantee under the swap agreements and was not part of a financing agreement, and that ownership of the securities was never transferred to Lehman. Upon termination of the interest rate swap agreements, Lehman's obligation was to return the collateral to the Corporation. During the fourth quarter of 2009, the Corporation discovered that Lehman Brothers, Inc. (“LBI”), acting as agent of Lehman, had deposited the securities in a custodial account at JP Morgan Chase, and that, shortly before the filing of the Lehman bankruptcy proceedings, it had provided instructions to have most of the securities transferred to Barclays Capital (“Barclays”) in New York. After Barclays's refusal to turn over the securities, the Corporation filed a lawsuit against Barclays in federal court in New York demanding the return of the securities in December 2009. During February 2010, Barclays filed a motion with the court requesting that the Corporation's claim be dismissed on the grounds that the allegations of the complaint are not sufficient to justify the granting of the remedies therein sought. Shortly thereafter, the Corporation filed its opposition motion. A hearing on the motions was held in court on April 28, 2010. The court, on that date, after hearing the arguments by both sides, concluded that the Corporation's equitable-based causes of action, upon which the return of the investment securities is being demanded, contained allegations that sufficiently pled facts warranting the denial of Barclays' motion to dismiss the Corporation's claim. Accordingly, the judge ordered the case to proceed to trial.
	Subsequent to the court decision, the district court judge transferred the case to the Lehman bankruptcy court for trial.  On May 10, 2013, the Bankruptcy Court issued a decision denying the Bank's Motion for Summary Judgment and granting the Motion for Summary Judgment of Barclay's. The Bank has filed a notice of appeal of that decision, which appeal is now pending. The Corporation may not succeed in its litigation against Barclays to recover all or a substantial portion of the securities.
	Because of the Bankruptcy Court's May 10, 2013 decision, the Corporation has determined that it is probable that the asset has been impaired and recognized in the second quarter of 2013 a non-cash charge of $66.6 million associated with the write-off of the carrying value of the pledged securities and related accrued interest. The Corporation does not anticipate that this impairment charge will result in future cash expenditures by the Corporation other than additional costs relating to the appeal of the Bankruptcy Court's decision.
	On September 13, 2012, Barclays filed a motion in the Bankruptcy Court in an effort to impose sanctions on the Bank for seeking the relief sought in the litigation, which motion the Bank opposed. On December 3, 2013, the Bankruptcy Court issued a memorandum decision granting Barclays' motion for civil contempt sanctions, in which the Bankruptcy Court granted Barclays entitlement to an award of sanctions from the Bank and directed the parties to meet and confer in an attempt to reach consensus on the award of sanctions. The parties have agreed that $2.5 million represents an appropriate compromise as to the amount of reasonable counsel fees to which Barclays would be entitled to in the event that the Bankruptcy Court's decision to award Barclays attorneys' fees is affirmed through the appeals process.
	Additionally, the Corporation continues to pursue its claim filed in January 2009 in the proceedings under the Securities Protection Act with regard to LBI in the United States Bankruptcy Court for the Southern District of New York.
	As of December 31, 2013, First BanCorp. and its subsidiaries were defendants in various legal proceedings arising in the ordinary course of business. Management believes that the final disposition of these matters, to the extent not previously provided for, will not have a material adverse effect, individually or in the aggregate, on the Corporation's financial position, results of operations or cash flows.

DERIVATIVE_INSTRUMENTS_AND_HED

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES	12 Months Ended
	Dec. 31, 2013
DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES [Text Block]	'
	NOTE 29 – DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES
	One of the market risks facing the Corporation is interest rate risk, which includes the risk that changes in interest rates will result in changes in the value of the Corporation's assets or liabilities and the risk that net interest income from its loan and investment portfolios will be adversely affected by changes in interest rates. The overall objective of the Corporation's interest rate risk management activities is to reduce the variability of earnings caused by changes in interest rates.
	The Corporation designates a derivative as a fair value hedge, cash flow hedge or as an economic undesignated hedge when it enters into the derivative contract. As of December 31, 2013 and 2012, all derivatives held by the Corporation were considered economic undesignated hedges. These undesignated hedges are recorded at fair value with the resulting gain or loss recognized in current earnings.
	The following summarizes the principal derivative activities used by the Corporation in managing interest rate risk:
	Interest rate cap agreements - Interest rate cap agreements provide the right to receive cash if a reference interest rate rises above a contractual rate. The value increases as the reference interest rate rises. The Corporation enters into interest rate cap agreements for protection from rising interest rates. Specifically, the interest rate on certain of the Corporation's commercial loans to other financial institutions is generally a variable rate limited to the weighted average coupon of the referenced residential mortgage collateral, less a contractual servicing fee.
	Interest rate swaps - Interest rate swap agreements generally involve the exchange of fixed and floating-rate interest payment obligations without the exchange of the underlying notional principal amount. As of December 31, 2013 and 2012, most of the interest rate swaps outstanding are used for protection against rising interest rates. Similar to unrealized gains and losses arising from changes in fair value, net interest settlements on interest rate swaps are recorded as an adjustment to interest income or interest expense depending on whether an asset or liability is being economically hedged.
	Forward Contracts - Forward contracts are sales of to-be-announced (“TBA”) mortgage-backed securities that will settle over the standard delivery date and do not qualify as “regular way” security trades. Regular-way security trades are contracts that have no net settlement provision and no market mechanism to facilitate net settlement and that provide for delivery of a security within the time generally established by regulations or conventions in the market place or exchange in which the transaction is being executed. The Forward sales are considered derivative instruments that need to be marked-to-market. These securities are used to economically hedge the FHA/VA residential mortgage loan securitizations of the mortgage-banking operations. Unrealized gains (losses) are recognized as part of mortgage banking activities in the consolidated statement of (loss) income.
	To satisfy the needs of its customers, the Corporation may enter into nonhedging transactions. On these transactions, generally, the Corporation participates as a buyer in one of the agreements and as a seller in the other agreement under the same terms and conditions.
	In addition, the Corporation enters into certain contracts with embedded derivatives that do not require separate accounting as these are clearly and closely related to the economic characteristics of the host contract. When the embedded derivative possesses economic characteristics that are not clearly and closely related to the economic characteristics of the host contract, it is bifurcated, carried at fair value, and designated as a trading or nonhedging derivative instrument.
	The following table summarizes the notional amounts of all derivative instruments:
		Notional Amounts
		December 31,			December 31,
		2013			2012
	Undesignated economic hedges:	(In thousands)
	Interest rate contracts:
	Interest rate swap agreements	$	31,080		$	38,097
	Written interest rate cap agreements		38,391			-
	Purchased interest rate cap agreements		38,391			-
	Forward Contracts:
	Sale of TBA GNMA MBS pools		25,000			6,000
		$	132,862		$	44,097
	Notional amounts are presented on a gross basis with no netting of offsetting exposure positions.
	The following table summarizes the fair value of derivative instruments and the location of the derivative instruments in the statement of financial condition:
		Asset Derivatives								Liability Derivatives
		Statement of		December 31,			December 31,					December 31,		December 31,
		Financial		2013			2012					2013		2012
		Condition Location		Fair Value			Fair Value			Statement of Financial Condition Location		Fair Value		Fair Value
		(In thousands)
	Undesignated economic hedges:
	Interest rate contracts:
	Interest rate swap agreements	Other assets		$	162		$	288		Accounts payable and other liabilities		$	3,965	$	5,776
	Written interest rate cap agreements	Other assets			-			-		Accounts payable and other liabilities			58		-
	Purchased interest rate cap agreements	Other assets			58			-		Accounts payable and other liabilities			-		-
	Forward Contracts:
	Sales of TBA GNMA MBS pools	Other assets			174			3		Accounts payable and other liabilities			-		5
				$	394		$	291				$	4,023	$	5,781
	The following table summarizes the effect of derivative instruments on the statement of income (loss):
		Location of Gain (or loss)			Gain (or Loss) Year ended
		Recognized in Income on			December 31,
		Derivatives			2013			2012			2011
					(In thousands)
	ECONOMIC UNDESIGNATED HEDGES:
	Interest rate contracts:
	Interest rate swap agreements	Interest income - Loans			$	1,685		$	901		$	-1,548
	Written and purchased interest rate cap agreements	Interest income - Loans				10			-			-
	Equity contracts:
	Embedded written and purchased options on stock	Interest expense - Notes payable and other
	index notes payable	borrowings				-			-			-45
	Forward contracts:
	Sales of TBA GNMA MBS pools	Mortgage Banking Activities				176			166			-168
	Total gain (loss) on derivatives				$	1,871		$	1,067		$	-1,761
	Derivative instruments, such as interest rate swaps, are subject to market risk. As is the case with investment securities, the market value of derivative instruments is largely a function of the financial market's expectations regarding the future direction of interest rates. Accordingly, current market values are not necessarily indicative of the future impact of derivative instruments on earnings. This will depend, for the most part, on the shape of the yield curve, the level of interest rates, as well as the expectations for rates in the future.
	A summary of interest rate swaps is as follows:
		December 31,			December 31,
		2013			2012
			(Dollars in thousands)
	Pay fixed/receive floating:
	Notional amount	$	31,080		$	38,097
	Weighted average receive rate at period-end		1.85%			2.06%
	Weighted average pay rate at period-end		6.77%			6.82%
	Floating rates range from 167 to 187 basis points over 3-month LIBOR
	As of December 31, 2013, the Corporation has not entered into any derivative instrument containing credit-risk-related contingent features.
	Credit and Market Risk of Derivatives
The Corporation uses derivative instruments to manage interest rate risk. By using derivative instruments, the Corporation is exposed to credit and market risk. If the counterparty fails to perform, credit risk is equal to the extent of the Corporation's fair value gain in the derivative. When the fair value of a derivative instrument contract is positive, this generally indicates that the counterparty owes the Corporation and, therefore, creates a credit risk for the Corporation. When the fair value of a derivative instrument contract is negative, the Corporation owes the counterparty and, therefore, it has no credit risk. The Corporation minimizes the credit risk in derivative instruments by entering into transactions with reputable broker dealers (financial institutions) that are reviewed periodically by the Corporation's Management's Investment and Asset Liability Committee and by the Board of Directors. The Corporation also maintains a policy of requiring that all derivative instrument contracts be governed by an International Swaps and Derivatives Association Master Agreement, which includes a provision for netting; most of the Corporation's agreements with derivative counterparties include bilateral collateral arrangements. The bilateral collateral arrangement permits the counterparties to perform margin calls in the form of cash or securities in the event that the fair market value of the derivative favors either counterparty. The book value and aggregate market value of securities pledged as collateral for interest rate swaps as of December 31, 2013 was $4.0 million and $4.3 million, respectively (2012 — $5.7 million and $6.1 million, respectively). The Corporation has a policy of diversifying derivatives counterparties to reduce the consequences of counterparty default.
The Corporation has credit risk of $0.4 million (2012 — $0.3 million) related to derivative instruments with positive fair values. The credit risk does not consider the value of any collateral and the effects of legally enforceable master netting agreements. There were no credit losses associated with derivative instruments recognized in 2013, 2012, or 2011. As of December 31, 2013, the Corporation had a total net interest settlement payable of $0.1 million (2012 — net interest settlement payable of $0.1 million) related to the swap transactions. The net settlements receivable and net settlements payable on interest rate swaps are included as part of “Other Assets” and “Accounts payable and other liabilities,” respectively, on the consolidated statements of financial condition.
Market risk is the adverse effect that a change in interest rates or implied volatility rates has on the value of a financial instrument. The Corporation manages the market risk associated with interest rate contracts by establishing and monitoring limits as to the types and degree of risk that may be undertaken.
The Corporation's derivative activities are monitored by the MIALCO as part of its risk-management oversight of the Corporation's treasury functions.

OFFSETTING_OF_ASSETS_AND_LIABI

OFFSETTING OF ASSETS AND LIABILITIES	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
OFFSETTING OF ASSETS AND LIABILITIES	'
	NOTE 30 – OFFSETTING OF ASSETS AND LIABILITIES
	The Corporation enters into master agreements with counterparties that may allow for netting of exposures in the event of default, primarily related to derivatives and repurchase agreements. In an event of default each party has a right of set-off against the other party for amounts owed in the related agreement and any other amount or obligation owed in respect of any other agreement or transaction between them. The following table presents information about the offsetting of financial assets and liabilities as well as derivative assets and liabilities:
	Offsetting of Financial Assets and Derivative Assets
	In thousands
	As of December 31, 2013
						Net Amounts of Assets Presented in the Statement of Financial Position
		Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	58	$	-	$	58	$	-58	$	-	$	-
	As of December 31, 2012
						Net Amounts of Assets Presented in the Statement of Financial Position
		Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	-	$	-	$	-	$	-	$	-	$	-
	Offsetting of Financial Liabilities and Derivative Liabilities
	In thousands
	As of December 31, 2013
						Net Amounts of Liabilities Presented in the Statement of Financial Position
		Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	3,965	$	-	$	3,965	$	-3,965	$	-	$	-
	Repurchase agreements		600,000		-		600,000		-600,000		-		-
	Total	$	603,965	$	-	$	603,965	$	-603,965	$	-	$	-
	As of December 31, 2012
						Net Amounts of Liabilities Presented in the Statement of Financial Position
		Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	5,486	$	-	$	5,486	$	-5,486	$	-	$	-
	Repurchase agreements		600,000		-		600,000		-600,000		-		-
	Total	$	605,486	$	-	$	605,486	$	-605,486	$	-	$	-

SEGMENT_INFORMATION

SEGMENT INFORMATION	12 Months Ended
	Dec. 31, 2013
SEGMENT INFORMATION [Text Block]	'
	NOTE 31 – SEGMENT INFORMATION
	Based upon the Corporation's organizational structure and the information provided to the Chief Executive Officer of the Corporation and, to a lesser extent, the Board of Directors, the operating segments are driven primarily by the Corporation's lines of business for its operations in Puerto Rico, the Corporation's principal market, and by geographic areas for its operations outside of Puerto Rico. As of December 31, 2013, the Corporation had six reportable segments: Commercial and Corporate Banking; Mortgage Banking; Consumer (Retail) Banking; Treasury and Investments; United States Operations; and Virgin Islands Operations. Management determined the reportable segments based on the internal reporting used to evaluate performance and to assess where to allocate resources. Others factors such as the Corporation's organizational chart, nature of the products, distribution channels, and the economic characteristics of the product were also considered in the determination of the reportable segments.
	The Commercial and Corporate Banking segment consists of the Corporation's lending and other services for large customers represented by specialized and middle-market clients and the public sector. The Commercial and Corporate Banking segment offers commercial loans, including commercial real estate and construction loans, and floor plan financings, as well as other products, such as cash management and business management services. The Mortgage Banking segment operations consist of the origination, sale, and servicing of a variety of residential mortgage loans. The Mortgage Banking segment also acquires and sells mortgages in the secondary markets. In addition, the Mortgage Banking segment includes mortgage loans purchased from other local banks and mortgage bankers. The Consumer (Retail) Banking segment consists of the Corporation's consumer lending and deposit-taking activities conducted mainly through its branch network and loan centers. The Treasury and Investments segment is responsible for the Corporation's investment portfolio and treasury functions executed to manage and enhance liquidity. This segment lends funds to the Commercial and Corporate Banking, Mortgage Banking and Consumer (Retail) Banking segments to finance their lending activities and borrows from those segments and from the United States Operations segment. The Consumer (Retail) Banking and the United States Operations segments also lend funds to other segments. The interest rates charged or credited by Treasury and Investments, the Consumer (Retail) Banking, and the United States Operations segments are allocated based on market rates. The difference between the allocated interest income or expense and the Corporation's actual net interest income from centralized management of funding costs is reported in the Treasury and Investments segment. The United States Operations segment consists of all banking activities conducted by FirstBank in the United States mainland, including commercial and retail banking services. The Virgin Islands Operations segment consists of all banking activities conducted by the Corporation in the USVI and BVI, including commercial and retail banking services and insurance activities.
	The accounting policies of the segments are the same as those referred to in Note 1- “Nature of Business and Summary of Significant Accounting Policies.”
	The Corporation evaluates the performance of the segments based on net interest income, the estimated provision for loan and lease losses, non-interest income, and direct non-interest expenses. The segments are also evaluated based on the average volume of their interest-earning assets less the allowance for loan and lease losses.
	The following table presents information about the reportable segments:
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2013:
	Interest income	$	109,074		$	231,077		$	171,972		$	55,075	$	36,999	$	41,591	$	645,788
	Net (charge) credit for transfer of funds		-37,611			1,549			-14,280			41,074		9,268		-		-
	Interest expense		-			-27,834			-			-77,366		-21,748		-3,895		-130,843
	Net interest income (loss)		71,463			204,792			157,692			18,783		24,519		37,696		514,945
	(Provision) release for loan and lease losses		-89,439			-54,240			-101,971			-		10,709		-8,810		-243,751
	Non-interest income (loss)		15,826			38,968			3,904			-66,635		1,284		7,855		1,202
	Direct non-interest expenses		-48,941			-122,560			-64,611			-10,629		-28,554		-45,680		-320,975
	Segment (loss) income	$	-51,091		$	66,960		$	-4,986		$	-58,481	$	7,958	$	-8,939	$	-48,579
	Average earnings assets	$	2,030,120		$	1,954,307		$	4,068,942		$	2,698,559	$	748,209	$	664,051	$	12,164,188
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2012:
	Interest income	$	110,164		$	207,001		$	187,860		$	46,313	$	37,376	$	49,063	$	637,777
	Net (charge) credit for transfer of funds		-48,830			474			-23,706			59,970		12,092		-		-
	Interest expense		-			-30,904			-			-111,209		-29,340		-4,619		-176,072
	Net interest income (loss)		61,334			176,571			164,154			-4,926		20,128		44,444		461,705
	(Provision) release for loan and lease losses		-36,553			-32,924			-42,940			-		9,061		-17,143		-120,499
	Non-interest income (loss)		18,080			33,362			10,140			-1,623		1,803		6,885		68,647
	Direct non-interest expenses		-43,058			-102,364			-50,364			-6,296		-27,734		-37,751		-267,567
	Segment (loss) income	$	-197		$	74,645		$	80,990		$	-12,845	$	3,258	$	-3,565	$	142,286
	Average earnings assets	$	2,067,304		$	1,637,729		$	4,571,779		$	2,426,091	$	727,556	$	805,720	$	12,236,179
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2011:
	Interest income	$	118,346		$	168,520		$	206,494		$	64,536	$	45,095	$	56,624	$	659,615
	Net (charge) credit for transfer of funds		-61,466			11,769			-16,002			49,430		16,269		-		-
	Interest expense		-			-41,902			-			-177,599		-39,906		-6,696		-266,103
	Net interest income		56,880			138,387			190,492			-63,633		21,458		49,928		393,512
	Provision for loan and lease losses		-33,663			-17,927			-118,510			-		-28,211		-38,038		-236,349
	Non-interest income		22,272			27,719			8,644			41,588		1,304		10,681		112,208
	Direct non-interest expenses		-38,254			-92,539			-50,018			-5,704		-30,513		-36,485		-253,513
	Segment income (loss)	$	7,235		$	55,640		$	30,608		$	-27,749	$	-35,962	$	-13,914	$	15,858
	Average earnings assets	$	2,154,543		$	1,448,520		$	5,163,940		$	3,123,323	$	851,608	$	889,906	$	13,631,840
		The following table presents a reconciliation of the reportable segment financial information to the consolidated totals:
			Year Ended December 31,
			2013			2012			2011
			(In thousands)
		Net (loss) income:
		Total (loss) income for segments and other	$	-48,579		$	142,286		$	15,858
		Other non-interest loss (1)		-16,691			-19,256			-4,227
		Other operating expenses (2)		-94,053			-87,316			-84,541
		(Loss) income before income taxes		-159,323			35,714			-72,910
		Income tax expense		-5,164			-5,932			-9,322
		Total consolidated net (loss) income	$	-164,487		$	29,782		$	-82,232
		Average assets:
		Total average earning assets for segments	$	12,164,188		$	12,236,179		$	13,631,840
		Other average earning assets (1)		18,089			36,706			39,747
		Average non-earning assets		630,184			693,489			684,129
		Total consolidated average assets	$	12,812,461		$	12,966,374		$	14,355,716
	-1	The activities related to the Bank's equity interest in CPG/GS are presented as an Other non-interest loss and as Other
		average earning assets in the table above.
	-2	Expenses pertaining to corporate administrative functions that support the operating segment but are not specifically
		attributable to or managed by any segment are not included in the reported financial results of the operating segments.
		The unallocated corporate expenses include certain general and administrative expenses and related depreciation and
		amortization expenses.
		The following table presents revenues and selected balance sheet data by geography based on the location in which the transaction is originated:
			2013			2012			2011
		(In thousands)
	Revenues:
	Puerto Rico	$	533,302		$	579,949		$	637,623
	United States		47,551			51,271			62,668
	Virgin Islands		49,446			55,948			67,305
	Total consolidated revenues	$	630,299		$	687,168		$	767,596
	Selected Balance Sheet Information:
	Total assets:
	Puerto Rico	$	10,993,743		$	11,421,073		$	11,069,279
	United States		940,590			913,831			1,129,846
	Virgin Islands		722,592			764,837			928,150
	Loans:
	Puerto Rico	$	8,173,873		$	8,706,428		$	8,844,885
	United States		865,414			714,234			821,652
	Virgin Islands		672,852			718,846			908,677
	Deposits:
	Puerto Rico (1)	$	7,053,053		$	7,004,301		$	7,015,700
	United States		1,895,394			1,921,066			1,964,447
	Virgin Islands		931,477			939,179			927,607
	___________________
-1	For 2013, 2012, and 2011, includes $3.1 billion, $3.4 billion, and $3.7 billion, respectively, of brokered CDs allocated to Puerto Rico operations.

FIRST_BANCORP_Holding_Company_

FIRST BANCORP. (Holding Company Only) Financial Information	12 Months Ended
	Dec. 31, 2013
FIRST BANCORP. (Holding Company Only) Financial Information [Text Block]	'
	NOTE 32- FIRST BANCORP. (HOLDING COMPANY ONLY) FINANCIAL INFORMATION
	The following condensed financial information presents the financial position of the Holding Company only as of December 31, 2013 and 2012, and the results of its operations and cash flows for the years ended on December 31, 2013, 2012, and 2011:
	Statements of Financial Condition
		As of December 31,
		2013		2012
		(In thousands)
	Assets
	Cash and due from banks	$	31,957	$	35,139
	Money market investments		6,111		6,111
	Investment securities available for sale, at market:
	Equity investments		33		31
	Other investment securities		285		1,300
	Loans held for investment, net		356		-
	Investment in First Bank Puerto Rico, at equity		1,403,612		1,663,139
	Investment in First Bank Insurance Agency, at equity		9,834		7,697
	Investment in FBP Statutory Trust I		3,093		3,093
	Investment in FBP Statutory Trust II		3,866		3,866
	Other assets		4,101		4,891
	Total assets	$	1,463,248	$	1,725,267
	Liabilities and Stockholders' Equity
	Liabilities:
	Other borrowings	$	231,959	$	231,959
	Accounts payable and other liabilities		15,431		8,285
	Total liabilities		247,390		240,244
	Stockholders' equity		1,215,858		1,485,023
	Total liabilities and stockholders' equity	$	1,463,248	$	1,725,267
	Statements of (Loss) Income
		Year Ended December 31,
		2013		2012		2011
		(In thousands)
	Income
	Interest income on investment securities	$	-	$	6	$	-
	Interest income on other investments		22		17		1
	Dividend from subsidiaries		-		-		3,000
	Other income		88		220		212
			110		243		3,213
	Expense
	Notes payable and other borrowings		7,092		7,342		7,042
	Other operating expenses		5,813		3,398		3,335
			12,905		10,740		10,377
	Investment-related proceeds and (impairments) on equity
	securities		-42		-		679
	Loss before income taxes and equity in undistributed (losses)
	earnings of subsidiaries		-12,837		-10,497		-6,485
	Equity in undistributed (losses) earnings of subsidiaries		-151,650		40,279		-75,747
	Net (Loss) income		-164,487		29,782		-82,232
	Other comprehensive (loss) income, net of tax		-107,168		9,234		1,480
	Comprehensive (loss) income	$	-271,655	$	39,016	$	-80,752
	Statements of Cash Flows
		Year Ended December 31,
		2013		2012		2011
				(In thousands)
	Cash flows from operating activities:
	Net (loss) income	$	-164,487	$	29,782	$	-82,232
	Adjustments to reconcile net (loss) income to net cash used in operating activities:
	Stock-based compensation		1,471		155		38
	Equity in undistributed losses (earnings) of subsidiaries		151,650		-40,279		75,747
	Loss on impairment/sales of investment securities		186		-		-
	Net decrease (increase) in other assets		774		-1,403		1,228
	Net increase (decrease) in other liabilities		7,146		7,166		-2,984
	Net cash used in operating activities		-3,260		-4,579		-8,203
	Cash flows from investing activities:
	Proceeds from sale/redemption of other investment securities		533		-		-
Capital contribution to subsidiaries		-		-		-457,000
Proceeds from securities litigation settlement		-		-		679
Net cash provided by (used in) investing activities		533		-		-456,321
Cash flows from financing activities:
Proceeds from common stock issued, net of costs		-		1,037		493,274
Dividends paid		-		-		-26,388
Repurchase of common stock		-455		-		-
Net cash (used in) provided by financing activities		-455		1,037		466,886
Net (decrease) increase in cash and cash equivalents		-3,182		-3,542		2,362
Cash and cash equivalents at beginning of the year		41,250		44,792		42,430
Cash and cash equivalents at end of year	$	38,068	$	41,250	$	44,792
Cash and cash equivalents include:
Cash and due from banks	$	31,957	$	35,139	$	41,681
Money market instruments		6,111		6,111		3,111
	$	38,068	$	41,250	$	44,792

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2013
SUBSEQUENT EVENTS [Text Block]	'
	NOTE 33 – SUBSEQUENT EVENTS
	The Corporation has performed an evaluation of events occurring subsequent to December 31, 2013; management has determined that there are no additional events occurring in this period that required disclosure in or adjustment to the accompanying financial statements.

Significant_Accounting_Policie

Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2013
Accounting Policies [Abstract]	'
Nature of Business [Policy Text Block]	'
	Nature of business
	First BanCorp. is a publicly owned, Puerto Rico-chartered financial holding company that is subject to regulation, supervision, and examination by the Board of Governors of the Federal Reserve System (the “Federal Reserve Board”). The Corporation is a full service provider of financial services and products with operations in Puerto Rico, the United States, the U.S. Virgin Islands (USVI), and the British Virgin Islands (BVI).
	The Corporation provides a wide range of financial services for retail, commercial, and institutional clients. As of December 31, 2013, the Corporation controlled two wholly owned subsidiaries: FirstBank Puerto Rico (“FirstBank” or the “Bank”), and FirstBank Insurance Agency, Inc. (“FirstBank Insurance Agency”). FirstBank is a Puerto Rico-chartered commercial bank, and FirstBank Insurance Agency is a Puerto Rico-chartered insurance agency. FirstBank is subject to the supervision, examination, and regulation of both the Office of the Commissioner of Financial Institutions of the Commonwealth of Puerto Rico (“OCIF”) and the Federal Deposit Insurance Corporation (the “FDIC”). Deposits are insured through the FDIC Deposit Insurance Fund. FirstBank also operates in the state of Florida (USA), subject to regulation and examination by the Florida Office of Financial Regulation and the FDIC, in the USVI, subject to regulation and examination by the United States Virgin Islands Banking Board, and in the BVI, subject to regulation by the British Virgin Islands Financial Services Commission.
	FirstBank Insurance Agency is subject to the supervision, examination, and regulation of the Office of the Insurance Commissioner of the Commonwealth of Puerto Rico.
	FirstBank conducts its business through its main office located in San Juan, Puerto Rico, 47 full service banking branches in Puerto Rico, 10 branches in the USVI and BVI, and 10 branches in the state of Florida (USA). FirstBank had 5 wholly owned subsidiaries with operations in Puerto Rico: First Federal Finance Corp. (d/b/a Money Express La Financiera), a finance company specializing in the origination of small loans with 26 offices in Puerto Rico; First Mortgage, Inc. (“First Mortgage”), a residential mortgage loan origination company with 37 offices in FirstBank branches and at stand-alone sites; First Management of Puerto Rico, a domestic corporation, which holds tax-exempt assets; FirstBank Puerto Rico Securities Corp., a broker-dealer subsidiary engaged in municipal bond underwriting and financial advisory services on structured financings, principally provided to government entities in the Commonwealth of Puerto Rico; and FirstBank Overseas Corporation, an international banking entity organized under the International Banking Entity Act of Puerto Rico. FirstBank had one active subsidiary with operations outside of Puerto Rico: First Express, a finance company specializing in the origination of small loans with 2 offices in the USVI.
Principles of consolidation [Policy Text Block]	'
	Principles of consolidation
	The consolidated financial statements include the accounts of the Corporation and its subsidiaries. All significant intercompany balances and transactions have been eliminated in consolidation.
	Statutory business trusts that are wholly owned by the Corporation and are issuers of trust-preferred securities, and entities in which the Corporation has a non controlling interest are not consolidated in the Corporation's consolidated financial statements in accordance with authoritative guidance issued by the Financial Accounting Standards Board (“FASB”) for consolidation of variable interest entities. See “Variable Interest Entities” below for further details regarding the Corporation's accounting policy for these entities.
Reclassifications [Policy Text Block]	'
	Reclassifications
	For purposes of comparability, certain prior period amounts have been reclassified to conform to the 2013 presentation. These reclassifications include, but are not limited to, the presentation of expenses on outsourcing of technology services that were previously presented as servicing and processing expenses and were reclassified to the professional fees expenses caption, and certain loan fees presented as other service charges that were reclassified as part of other non-interest income. These reclassifications had no impact on previously reported statements of financial condition, results of operations, or cash flows.
Use of estimates in the preparation of financial statements [Policy Text Block]	'
	Use of estimates in the preparation of financial statements
	The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and contingent assets and liabilities at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Management has made significant estimates in several areas, including the allowance for loan and lease losses, valuations of investment securities, the fair value of assets acquired including purchased credit-impaired (PCI) loans, valuations of residential mortgage servicing rights, valuations of other real estate owned (OREO) properties, and income taxes.
Cash and cash equivalents [Policy Text Block]	'
	Cash and cash equivalents
	For purposes of reporting cash flows, cash and cash equivalents include cash on hand, amounts due from the Federal Reserve Bank of New York (the “New York FED” or “Federal Reserve”) and other depository institutions, and short-term investments with original maturities of three months or less.
Investment securities [Policy Text Block]	'
	Investment securities
	The Corporation classifies its investments in debt and equity securities into one of four categories:
	Held-to-maturity — Securities that the entity has the intent and ability to hold to maturity. These securities are carried at amortized cost. The Corporation may not sell or transfer held-to-maturity securities without calling into question its intent to hold other debt securities to maturity, unless a nonrecurring or unusual event that could not have been reasonably anticipated has occurred. During 2011, the Corporation sold $330 million of mortgage-backed securities (“MBS”) that were originally intended to be held to maturity, consistent with deleveraging initiatives executed to preserve capital and meet minimum regulatory capital ratios required by a Consent Order entered into with the FDIC. After the sale, in line with the Corporation's ongoing capital management strategy, the remaining held-to-maturity securities portfolio was reclassified to the available-for-sale portfolio; thus, as of December 31, 2013 and 2012, the Corporation did not hold held-to-maturity investment securities. Refer to Note 28 for additional information about agreements entered into with the Corporation's primary regulators.
	Trading — Securities that are bought and held principally for the purpose of selling them in the near term. These securities are carried at fair value, with unrealized gains and losses reported in earnings. As of December 31, 2013 and 2012, the Corporation did not hold investment securities for trading purposes.
	Available-for-sale — Securities not classified as held-to-maturity or trading. These securities are carried at fair value, with unrealized holding gains and losses, net of deferred taxes, reported in other comprehensive income (“OCI”) as a separate component of stockholders' equity, and do not affect earnings until they are realized or are deemed to be other-than-temporarily impaired.
	Other equity securities — Equity securities that do not have readily available fair values are classified as other equity securities in the consolidated statements of financial condition. These securities are stated at the lower of cost or realizable value. This category is principally composed of stock that is owned by the Corporation to comply with Federal Home Loan Bank (FHLB) regulatory requirements. Their realizable value equals their cost.
	Premiums and discounts on investment securities are amortized as an adjustment to interest income on investments over the life of the related securities under the interest method. Net realized gains and losses and valuation adjustments considered other-than-temporary, if any, related to investment securities are determined using the specific identification method and are reported in noninterest income as net gain (loss) on sale of investments and net impairment losses on debt securities, respectively. Purchases and sales of securities are recognized on a trade-date basis.
Evaluation of other-than-temporary impairment (OTTI) on held-to-maturity and available-for-sale securities [Policy Text Block]	'
	Evaluation of other-than-temporary impairment (“OTTI”) on held-to-maturity and available-for-sale securities
	On a quarterly basis, the Corporation performs an assessment to determine whether there have been any events or economic circumstances indicating that a security with an unrealized loss has suffered OTTI. A security is considered impaired if the fair value is less than its amortized cost basis.
	The Corporation evaluates whether the impairment is other-than-temporary depending upon whether the portfolio consists of debt securities or equity securities, as further described below. The Corporation employs a systematic methodology that considers all available evidence in evaluating a potential impairment of its investments.
	The impairment analysis of debt securities places special emphasis on the analysis of the cash position of the issuer and its cash and capital generation capacity, which could increase or diminish the issuer's ability to repay its bond obligations, the length of time and the extent to which the fair value has been less than the amortized cost basis, and changes in the near-term prospects of the underlying collateral, if applicable, such as changes in default rates, loss severity given default, and significant changes in prepayment assumptions. The Corporation also takes into consideration the latest information available about the overall financial condition of an issuer, credit ratings, recent legislation, government actions affecting the issuer's industry, and actions taken by the issuer to deal with the current economic climate. OTTI losses must be recognized in earnings if the Corporation has the intent to sell the debt security or it is more likely than not that it will be required to sell the debt security before recovery of its amortized cost basis. However, even if the Corporation does not expect to sell a debt security, it must evaluate expected cash flows to be received and determine if a credit loss has occurred. An unrealized loss is generally deemed to be other-than-temporary and a credit loss is deemed to exist if the present value of the expected future cash flows is less than the amortized cost basis of the debt security. The credit loss component of an OTTI, if any, is recorded as net impairment losses on debt securities in the statements of income (loss), while the remaining portion of the impairment loss is recognized in OCI, net of taxes, provided the Corporation does not intend to sell the underlying debt security and it is “more likely than not” that the Corporation will not have to sell the debt security prior to recovery. The previous amortized cost basis less the OTTI recognized in earnings is the new amortized cost basis of the investment. The new amortized cost basis is not adjusted for subsequent recoveries in fair value. However, for debt securities for which OTTI was recognized in earnings, the difference between the new amortized cost basis and the cash flows expected to be collected is accreted as interest income. For further disclosures, refer to Note 4 to the consolidated financial statements.
	The impairment analysis of equity securities is performed and reviewed on an ongoing basis based on the latest financial information and any supporting research report made by a major brokerage firm. This analysis is very subjective and based, among other things, on relevant financial data such as capitalization, cash flow, liquidity, systematic risk, and debt outstanding of the issuer. Management also considers the issuer's industry trends, the historical performance of the stock, credit ratings, as well as the Corporation's intent to hold the security for an extended period. If management believes there is a low probability of recovering book value in a reasonable time frame, it records an impairment by writing the security down to market value. As previously mentioned, equity securities are monitored on an ongoing basis but special attention is given to those securities that have experienced a decline in fair value for six months or more. An impairment charge is generally recognized when the fair value of an equity security has remained significantly below cost for a period of 12 consecutive months or more.
Variable interest entities (VIE) [Policy Text Block]	'
	Variable interest entities (“VIE”)
	A VIE is an entity in which the Corporation holds an equity interest. An institution that has a controlling financial interest in a VIE is referred to as the primary beneficiary and consolidates the VIE. The Corporation is deemed to have a controlling financial interest and is the primary beneficiary of a VIE if it has both the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and an obligation to absorb losses or the right to receive benefits that could potentially be significant to the VIE.
	In connection with a sale of loans with a book value of $269.3 million to CPG/GS PR NPL, LLC (“CPG/GS”) completed on February 16, 2011, the Bank received a 35% subordinated interest in CPG/GS, as further discussed in Note 13. The Corporation's investment in this unconsolidated entity was considered significant under Rule 3-09 of Regulation S-X for the year ended December 31, 2012. This rule looks to Rule 1-02(w) of Regulation S-X to determine the materiality of the investee. The materiality threshold for Rule 3-09 is 20% of assets or income for the presentation of full financial statements. The Corporation must provide full financial information for unconsolidated subsidiaries and 50%-or-less owned entities accounted for by the equity method if the entities are significant, for any fiscal year presented, under the Rule 1-02(w) tests (investment or income tests) in Regulation S-X.
	The Corporation accounts for its investment in CPG/GS under the equity method and includes the investment as part of investment in unconsolidated entity in the consolidated statements of financial condition. When applying the equity method, the Corporation follows the hypothetical liquidation book value (“HLBV”) method to determine its share of earnings or losses of the unconsolidated entity. Under the HLBV method, the Corporation determines its share of earnings or losses by determining the difference between its “claim on the entity's book value” at the end of the period as compared to the beginning of the period. This claim is calculated as the amount the Corporation would receive if the entity were to liquidate all of its assets at recorded amounts determined in accordance with GAAP and distribute the resulting cash to the investors.
Finance, Loans and Leases Receivable, Policy [Policy Text Block]	'
	Loans held for investment
	Loans that the Corporation has the ability and intent to hold for the foreseeable future are classified as held for investment. The substantial majority of the Corporation's loans are classified as held for investment. Loans are stated at the principal outstanding balance, net of unearned interest, cumulative charge-offs, unamortized deferred origination fees and costs, and unamortized premiums and discounts. Fees collected and costs incurred in the origination of new loans are deferred and amortized using the interest method or a method that approximates the interest method over the term of the loan as an adjustment to interest yield. Unearned interest on certain personal and auto loans and finance leases and discounts and premiums are recognized as income under a method that approximates the interest method. When a loan is paid off or sold, any unamortized net deferred fee (cost) is credited (charged) to income. Credit card loans are reported at their outstanding unpaid principal balance plus uncollected billed interest and fees net of amounts deemed uncollectible. PCI loans are reported net of any remaining purchase accounting adjustments. See “Loans acquired” below for the accounting policy for PCI loans.
	Non-Performing and Past-Due Loans - Loans on which the recognition of interest income has been discontinued are designated as non-performing. Loans are classified as non-performing when interest and principal have not been received for a period of 90 days or more, with the exception of residential mortgage loans guaranteed by the Federal Housing Administration (the “FHA”) or the Veterans Administration (the “VA”) and credit cards. It is the Corporation's policy to report delinquent mortgage loans insured by the FHA or guaranteed by the VA as loans past due 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. However, the Corporation discontinues the recognition of income for FHA/VA loans when such loans are over 18 months delinquent. As permitted by regulatory guidance issued by the Federal Financial Institutions Examination Council (“FFIEC”), credit card loans are generally charged off in the period in which the account becomes 180 days past due. Credit card loans continue to accrue finance charges and fees until charged off at 180 days. Loans generally may be placed on non-performing status prior to when required by the policies described above when there are doubts about the potential to collect all of the principal based on collateral deficiencies or, in other situations, when collection of all of the principal or interest is not expected due to deterioration in the financial condition of the borrower. When a loan is placed on non-performing status, any accrued but uncollected interest income is reversed and charged against interest income. In the case of credit card loans, the Corporation generally continues to accrue interest and fees on delinquent loans until the loans are charged off. Interest income on non-performing loans is recognized only to the extent it is received in cash. However, when there is doubt regarding the ultimate collectibility of loan principal, all cash thereafter received is applied to reduce the carrying value of such loans (i.e., the cost recovery method). Generally, the Corporation returns a loan to accrual status when all delinquent interest and principal becomes current under the terms of the loan agreement or when the loan is well secured and in process of collection, and collectibility of the remaining interest and principal is no longer doubtful. Loans that are past due 30 days or more as to principal or interest are considered delinquent, with the exception of residential mortgage, commercial mortgage, and construction loans, which are considered past due when the borrower is in arrears two or more monthly payments.
	Impaired Loans - A loan is considered impaired when, based upon current information and events, it is probable that the Corporation will be unable to collect all amounts due (including principal and interest) according to the contractual terms of the loan agreement. Loans with insignificant delays or insignificant shortfalls in the amounts of payments expected to be collected are not considered to be impaired. The Corporation measures impairment individually for those loans in the construction, commercial mortgage, and commercial and industrial portfolios with a principal balance of $1 million or more, including loans for which a charge-off has been recorded based upon the fair value of the underlying collateral and loans that have been modified in a troubled debt restructuring (“TDRs”). The Corporation also evaluates for impairment purposes certain residential mortgage loans and home equity lines of credit with high delinquency and loan-to-value levels. Generally, consumer loans are not individually evaluated for impairment on a regular basis except for impaired marine financing loans in amounts that exceed $1 million, home equity lines with high delinquency and loan-to-value levels and TDRs. Held-for-sale loans are not reported as impaired, as these loans are recorded at the lower of cost or fair value.
	A restructuring of a loan constitutes a TDR if the creditor, for economic or legal reasons related to the debtor's financial difficulties, grants a concession to the debtor that it would not otherwise consider. TDRs typically result from the Corporation's loss mitigation activities and residential mortgage loans modified in accordance with guidelines similar to those of the U.S. government's Home Affordable Mortgage Program, and could include rate reductions, principal forgiveness, forbearance, refinancing of any past-due amounts, including interest, escrow, and late charges and fees, extensions of maturities, and other actions intended to minimize the economic loss and to avoid foreclosure or repossession of collateral.
	TDRs are classified as either accrual or nonaccrual loans. A loan on nonaccrual and restructured as a TDR will remain on nonaccrual status until the borrower has proven the ability to perform under the modified structure generally for a minimum of six months and there is evidence that such payments can and are likely to continue as agreed. Performance prior to the restructuring, or significant events that coincide with the restructuring, are evaluated in assessing whether the borrower can meet the new terms and may result in the loans being returned to accrual at the time of the restructuring or after a shorter performance period. If the borrower's ability to meet the revised payment schedule is uncertain, the loan remains classified as a nonaccrual loan. Refer to Note 7 for additional qualitative and quantitative information about TDRs.
	In connection with commercial restructurings, the decision to maintain a loan that has been restructured on accrual status is based on a current, well-documented credit evaluation of the borrower's financial condition and prospects for repayment under the modified terms. This evaluation includes consideration of the borrower's current capacity to pay, which, among other things, may include a review of the borrower's current financial statements, an analysis of global cash flow sufficient to pay all debt obligations, and an evaluation of secondary sources of payment from the client and any guarantors. This evaluation also includes an evaluation of the borrower's current willingness to pay, which may include a review of past payment history, an evaluation of the borrower's willingness to provide information on a timely basis, and consideration of offers from the borrower to provide additional collateral or guarantor support. The credit evaluation also reflects consideration of the borrower's future capacity and willingness to pay, which may include evaluation of cash flow projections, consideration of the adequacy of collateral to cover all principal and interest, and trends indicating improving profitability and collectibility of receivables.
	The evaluation of mortgage and consumer loans for restructurings includes an evaluation of the client's disposable income and credit report, the value of the property, the loan to value relationship, and certain other client-specific factors that have impacted the borrower's ability to make timely principal and interest payments on the loan. In connection with retail restructurings, a nonperforming loan will be returned to accrual status when current as to principal and interest and upon sustained historical repayment performance.
	The Corporation removes loans from TDR classification, consistent with authoritative guidance that allows for a TDR to be removed from this classification in years following the modification, only when the following two circumstances are met:
	The loan is in compliance with the terms of the restructuring agreement and, therefore, is not considered impaired under the revised terms; and
	The loan yields a market interest rate at the time of the restructuring. In other words, the loan was restructured with an interest rate equal to or greater than what the Corporation would have been willing to accept at the time of the restructuring for a new loan with comparable risk.
	If both of the conditions are met, the loan can be removed from the TDR classification in calendar years after the year in which the restructuring took place. However, the loan continues to be individually evaluated for impairment. A sustained performance period, generally six months, is required prior to removal from TDR classification.
	With respect to loan splits, generally, Note A of a loan split is restructured under market terms, and Note B is fully charged off. If Note A is in compliance with the restructured terms in years following the restructuring, Note A will be removed from the TDR classification.
	Interest income on impaired loans is recognized based on the Corporation's policy for recognizing interest on accrual and non-accrual loans.
	All individually impaired loans are evaluated for a specific allowance. The Corporation generally measures impairment and the related specific allowance for individually impaired loans based on the difference between the recorded investment of the loan and the present value of the loans' expected future cash flows, discounted at the effective original interest rate of the loan at the time of modification, or the loan's observable market price. If the loan is collateral dependent, the Corporation measures impairment based upon the fair value of the underlying collateral, which the Corporation determines based on the current fair value of the collateral less estimated selling costs, instead of discounted cash flows, regardless of whether foreclosure is probable. Loans are identified as collateral dependent if the repayment is expected to be provided solely by the underlying collateral, through liquidation or operation of the collateral. If the fair value of the loan is less than the recorded investment, the Corporation recognizes impairment by either a direct write-down or establishing an allowance for the loan or by adjusting an allowance for the impaired loan. For an impaired loan that is collateral dependent, charge-offs are taken in the period in which the loan, or portion of the loan, is deemed uncollectible, and any portion of the loan not charged off is adversely credit risk rated no worse than substandard.
	Loans Acquired - All purchased loans are recorded at fair value at the date of acquisition. Loans acquired with evidence of credit deterioration since origination and for which it is probable at the date of acquisition that the Corporation will not collect all contractually required principal and interest payments are considered PCI loans. In connection with the acquisition of an approximate $406 million portfolio of FirstBank-branded credit card loans from FIA Card Services (FIA) in 2012, the Corporation concluded that a portion of such loans were PCI loans. See Note 7, “ Loans Held for Investment,” for additional information. In accounting for PCI loans, the difference between contractually required payments and the cash flows expected to be collected at acquisition, is referred to as the nonaccretable difference. The nonaccretable difference, which is neither accreted into income nor recorded on the consolidated statement of financial condition, reflects estimated future credit losses expected to be incurred over the life of the loans. The excess of cash flows expected to be collected over the estimated fair value of PCI loans is referred to as the accretable yield. This amount is not recorded on the statement of financial condition, but is accreted into interest income over the remaining life of the loans, using the effective-yield method.
	Subsequent to acquisition, the Corporation completes quarterly evaluations of expected cash flows. Decreases in expected cash flows attributable to credit will generally result in an impairment charge to the provision for loan and lease losses and the establishment of an allowance for loan and lease losses. Increases in expected cash flows will generally result in a reduction in any allowance for loan and lease losses established subsequent to acquisition and an increase in the accretable yield. The adjusted accretable yield is recognized in interest income over the remaining life of the loans.
	Because the initial fair value of PCI loans recorded at acquisition includes an estimate of credit losses expected to be realized over the remaining lives of the loans, the Corporation separately tracks and reports PCI loans and excludes these loans from its delinquency and non-performing loan statistics.
	For acquired loans that are not deemed impaired at acquisition, subsequent to acquisition the Corporation recognizes the difference between the initial fair value at acquisition and the undiscounted expected cash flows in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date are estimated to occur.
	Charge-off of Uncollectible Loans - Net charge-offs consist of the unpaid principal balances of loans held for investment that the Corporation determines are uncollectible, net of recovered amounts. Charge-offs are recorded as a reduction to the allowance for loan and lease losses and subsequent recoveries of previously charged off amounts are credited to the allowance for loan and lease losses. Collateral dependent loans in the construction, commercial mortgage, and commercial and industrial loan portfolios are charged off to their fair value when loans are considered impaired. Within the consumer loan portfolio, loans in the auto and finance leases are reserved once they are 120 days delinquent and are charged off to their estimated net realizable value when collateral deficiency is deemed uncollectible (i.e., when foreclosure/repossession is probable) or when the loan is 365 days past due. Within the other consumer loans class, closed-end loans are charged off when payments are 120 days in arrears and open-end (revolving credit) consumer loans, including credit card loans, are charged off when payments are 180 days in arrears. On a quarterly basis, residential mortgage loans that are 120 days delinquent and have a loan-to-value ratio that is higher than 60% are charged-off to their fair value when there is a collateral deficiency. Generally, all loans may be charged off or written down to the fair value of the collateral prior to the policies described above if a loss-confirming event occurred. Loss confirming events include, but are not limited to, bankruptcy (unsecured), continued delinquency, or receipt of an asset valuation indicating a collateral deficiency when the asset is the sole source of repayment. The Corporation does not record charge-offs on PCI loans that are performing in accordance with or better than expectations as of the date of acquisition, as the fair value of these loans already reflects a credit component. The Corporation records charge-offs on PCI loans only if actual losses exceed estimated losses incorporated into the fair value recorded at acquisition.
Finance, Loan and Lease Receivables, Held-for-sale, Policy [Policy Text Block]	'
	Loans held for sale
	Loans that the Corporation intends to sell or that the Corporation does not have the ability and intent to hold for the foreseeable future are classified as held-for-sale loans. Loans held for sale are stated at the lower-of-cost-or-market. Generally, the loans held-for-sale portfolio consists of conforming residential mortgage loans that the Corporation intends to sell to the Government National Mortgage Association (GNMA) and government sponsored entities (GSEs) such as the Federal National Mortgage Association (FNMA) and the Federal Home Loan Mortgage Corporation (FHLMC). Generally, residential mortgage loans held for sale are valued on an aggregate portfolio basis and the value is primarily derived from quotations based on the mortgage-backed securities market. The amount by which cost exceeds market value in the aggregate portfolio of loans held for sale, if any, is accounted for as a valuation allowance with changes therein included in the determination of net income and reported as part of mortgage banking activities in the consolidated statement of income (loss). The fair value of commercial mortgage and construction loans held for sale is primarily derived from external appraisals with changes in the valuation allowance reported as part of other non-interest income in the consolidated statement of income (loss). In certain circumstances, the Corporation transfers loans to/from held for sale or held for investment based on a change in strategy. In particular, although no decision to sell any portion of its non-performing loan portfolio has been made, the Corporation continues to evaluate options to further reduce non-performing loan levels. These options could include bulk loan sales. If such a change in holding strategy is made, significant adjustments to the loans' carrying values may be necessary. These loans are transferred to held for sale the lower of cost or fair value on the date of transfer and establish a new cost basis upon transfer. Write-downs of loans transferred from held for investment to held for sale are recorded as charge-offs at the time of transfer.
Allowance for loan and lease losses [Policy Text Block]	'
	Allowance for loan and lease losses
	The Corporation maintains the allowance for loan and lease losses at a level considered adequate to absorb losses currently inherent in the loan and lease portfolio. The Corporation does not maintain an allowance for held-for-sale loans or PCI loans that are performing in accordance with or better than expectations as of the date of acquisition, as the fair values of these loans already reflects a credit component. The allowance for loan and lease losses provides for probable losses that have been identified with specific valuation allowances for individually evaluated impaired loans and for probable losses believed to be inherent in the loan portfolio that have not been specifically identified. The determination of the allowance for loan and lease losses requires significant estimates, including the timing and amounts of expected future cash flows on impaired loans, consideration of current economic conditions, and historical loss experience pertaining to the portfolios and pools of homogeneous loans, all of which may be susceptible to change.
	The Corporation aggregates loans with similar credit risk characteristics into portfolio segments: commercial mortgage, construction, commercial and industrial, residential mortgage, and consumer loans. Classes are usually disaggregations of the portfolio segments. The classes within the residential mortgage segment are residential mortgages guaranteed by the U.S. government and other loans. The classes within the consumer portfolio are: auto, finance leases, and other consumer loans. Other consumer loans mainly include unsecured personal loans, credit cards, home equity lines, lines of credits, and marine financing. The classes within the construction loan portfolio are: land loans, construction of commercial projects, and construction of residential projects. The commercial mortgage and commercial and industrial segments are not further segmented into classes. The adequacy of the allowance for loan and lease losses is based on judgments related to the credit quality of the loan portfolio. These judgments consider ongoing evaluations of the loan portfolio, including such factors as the economic risks associated with each loan class, the financial condition of specific borrowers, the level of delinquent loans, historical loss experience, the value of any collateral and, where applicable, the existence of any guarantees or other documented support. In addition to the general economic conditions and other factors described above, additional factors also considered include the internal risk ratings assigned to the loan. Internal risk ratings are assigned to each commercial loan at the time of approval and are subject to subsequent periodic review by the Corporation's senior management. The allowance for loan and lease losses is reviewed on a quarterly basis as part of the Corporation's continued evaluation of its asset quality.
	The allowance for loan and lease losses is increased through a provision for credit losses that is charged to earnings, based on the quarterly evaluation of the factors previously mentioned, and is reduced by charge-offs, net of recoveries.
	The allowance for loan and lease losses consists of specific reserves based upon valuations of loans considered to be impaired and general reserves. A specific valuation allowance is established for individual impaired loans in the commercial mortgage, construction, commercial and industrial, and residential mortgage loan portfolios, primarily when the collateral value of the loan (if the impaired loan is determined to be collateral dependent) or the present value of the expected future cash flows discounted at the loan's effective rate is lower than the carrying amount of that loan. The specific valuation allowance is computed for impaired commercial mortgage, construction, commercial and industrial, and real estate loans with individual principal balances of $1 million or more, TDRs, as well as smaller residential mortgage loans and home equity lines of credit considered impaired based on their delinquency and loan-to-value levels. When foreclosure is probable and for collateral dependent loans, the impairment measure is based on the fair value of the collateral. The fair value of the collateral is generally obtained from appraisals. Updated appraisals are obtained when the Corporation determines that loans are impaired and are generally updated annually thereafter. In addition, appraisals and/or broker price opinions are also obtained for residential mortgage loans based on specific characteristics such as delinquency levels, age of the appraisal, and loan-to-value ratios. The excess of the recorded investment in a collateral dependent loan over the resulting fair value of the collateral is charged-off when deemed uncollectible.
	For all other loans, which include small, homogeneous loans, such as auto loans, all classes in the consumer loan portfolio, residential mortgages in amounts under $1 million and commercial and construction loans not considered impaired, the Corporation maintains a general valuation allowance established through a process that begins with estimates of incurred losses based upon various statistical analyses. The general reserve is primarily determined by applying loss factors according to the loan type and assigned risk category (pass, special mention, and substandard not considered impaired; all doubtful loans are considered impaired).
	The Corporation uses a roll-rate methodology to estimate losses on its consumer loan portfolio based on delinquencies and considering credit bureau score bands. The Corporation tracks the historical portfolio performance, generally over a 24-month loss period (12 months for credit cards), to arrive at a weighted average distribution in each subgroup of each delinquency bucket. Roll-to-loss rates (loss factors) are calculated by multiplying the roll rates from each subgroup within the delinquency buckets forward through loss. Once roll rates are calculated, the resulting loss factor is applied to the existing receivables in the applicable subgroups within the delinquency buckets and the end results are aggregated to arrive at the required allowance level. The Corporation's assessment also involves evaluating key qualitative and environmental factors, which include credit and macroeconomic indicators such as unemployment, bankruptcy trends, recent market transactions, and collateral values to account for current market conditions that are likely to cause estimated credit losses to differ from historical loss experience. The Corporation analyzes the expected delinquency migration to determine the future volume of delinquencies. The Corporation reflects the effect of these environmental factors on each delinquency bucket as an adjustment that increases the historical loss rate applied to each group.
	The non-PCI portion of the credit card portfolio acquired from FIA in 2012 was recorded at the fair value on the acquisition date of $353.2 million, net of a discount of $18.2 million. The discount at acquisition is attributable to uncertainties in the cash flows of this portfolio based on an estimation of inherent credit losses. As previously discussed, the discount recorded at acquisition is accreted and recognized in interest income over the period in which substantially all of the inherent losses associated with the non-PCI loans at the acquisition date were estimated to occur. Subsequent to acquisition, the Corporation evaluates its estimate of embedded losses on a quarterly basis. The allowance for non-PCI loans acquired is determined considering the outstanding balance of the portfolio net of the unaccreted discount. To the extent the required allowance exceeds the unaccreted discount, a provision is required. The provision recorded during 2012 and 2013 relates to new purchases on these non-PCI credit card loans and to the allowance methodology described above. The provision in 2012 and 2013 was not related to changes in expected loan losses assumed in the accounting for the acquisition of the portfolio. In the case of the PCI portion of the portfolio acquired from FIA, recorded at the fair value on the acquisition date of $15.7 million (and having an unpaid principal and interest balance of $34.6 million), the accounting guidance prohibits the carryover or creation of valuation allowances in the initial accounting for impaired loans acquired in a transfer. Subsequent to acquisition, decreases in expected principal cash flows of PCI loans due to further credit deterioration will generally result in an impairment charge recognized in the Corporation's provision for loan and lease losses, resulting in an increase to the allowance for loan losses. Increases in the cash flows expected to be collected will generally result in an increase in interest income over the remaining life of the loans.
	The residential mortgage pools cash flow analyses are performed at the individual loan level and then aggregated to the pool level in determining the overall expected loss ratio. The model applies risk-adjusted prepayment curves, default curves, and severity curves to each loan in the pool. For loan restructuring pools, the present value of expected future cash flows under new terms, at the loan's effective interest rate, are taken into consideration. Additionally, the default risk and prepayments related to loan restructurings are based on, among other things, the historical experience of these loans. Loss severity is affected by the expected house price scenario, which is based in part on recent house price trends. Default curves are used in the model to determine expected delinquency levels. The risk-adjusted timing of liquidations and associated costs are used in the model, and are risk-adjusted for the geographic area in which each property is located (Puerto Rico, Florida, or the Virgin Islands). For residential mortgage loans, the determination of reserves includes the incorporation of updated loss factors applicable to loans expected to liquidate over the next twelve months, considering the expected realization of similarly valued assets at disposition. The allowance determination for residential mortgage loans also takes into consideration other qualitative factors, such as changes in business strategies, including loan resolution and liquidation procedures that might result in an overall adjustment applied to this portfolio segment.
	For commercial loans, including construction loans, the general reserve is based on historical loss ratios supplemented by management judgment and interpretation. The loss ratios are derived from a migration analysis, which tracks the historical net charge-offs experienced over a historical 24-month loss period on loans according to their internal risk rating, applying adjustments, as necessary, to each loss rate based on assessments of recent loss ratio trends (12 months). Historical loss rates may be adjusted for certain qualitative factors that, in management's judgment, are necessary to reflect losses inherent in the portfolio. Qualitative factors that management considers in the general reserve analysis include general economic conditions, and geographic trends impacting expected losses, collateral value trends, asset quality trends, concentrations, risk management and loan administration, and changes in lending practices. The methodology of accounting for all probable losses in loans not individually measured for impairment purposes is made in accordance with authoritative accounting guidance that requires that losses be accrued when they are probable of occurring and estimable.
Transfers and Servicing of Financial Assets, Policy [Policy Text Block]	'
	Transfers and servicing of financial assets and extinguishment of liabilities
	After a transfer of financial assets that qualifies for sale accounting, the Corporation derecognizes the financial assets when control has been surrendered, and derecognizes liabilities when extinguished.
	The transfer of financial assets in which the Corporation surrenders control over the assets is accounted for as a sale to the extent that consideration other than beneficial interests is received in exchange. The criteria that must be met to determine that the control over transferred assets has been surrendered include: (1) the assets must be isolated from creditors of the transferor, (2) the transferee must obtain the right (free of conditions that constrain it from taking advantage of that right) to pledge or exchange the transferred assets, and (3) the transferor cannot maintain effective control over the transferred assets through an agreement to repurchase them before their maturity. When the Corporation transfers financial assets and the transfer fails any one of the above criteria, the Corporation is prevented from derecognizing the transferred financial assets and the transaction is accounted for as a secured borrowing.
Servicing Assets [Policy Text Block]	'
	Servicing Assets
	The Corporation recognizes as separate assets the rights to service loans for others, whether those servicing assets are originated or purchased. The Corporation is actively involved in the securitization of pools of FHA-insured and VA-guaranteed mortgages for the issuance of GNMA mortgage-backed securities. Also, certain conventional conforming loans are sold to FNMA or FHLMC with servicing retained. When the Corporation securitizes or sells mortgage loans, it recognizes any retained interest, based on its fair value.
	Servicing assets (“MSRs”) retained in a sale or securitization arise from contractual agreements between the Corporation and investors in mortgage securities and mortgage loans. The value of MSRs is derived from the net positive cash flows associated with the servicing contracts. Under these contracts, the Corporation performs loan-servicing functions in exchange for fees and other remuneration. The servicing functions typically include: collecting and remitting loan payments, responding to borrower inquiries, accounting for principal and interest, holding custodial funds for payment of property taxes and insurance premiums, supervising foreclosures and property dispositions, and generally administering the loans. The servicing rights, included as part of other assets in the statements of financial condition, entitle the Corporation to annual servicing fees based on the outstanding principal balance of the mortgage loans and the contractual servicing rate. The servicing fees are credited to income on a monthly basis when collected and recorded as part of mortgage banking activities in the consolidated statements of income (loss). In addition, the Corporation generally receives other remuneration consisting of mortgagor-contracted fees such as late charges and prepayment penalties, which are credited to income when collected.
	Considerable judgment is required to determine the fair value of the Corporation's servicing assets. Unlike highly liquid investments, the market value of servicing assets cannot be readily determined because these assets are not actively traded in securities markets. The initial carrying value of the servicing assets is generally determined based on its fair value. The fair value of the MSRs is determined based on a combination of market information on trading activity (MSR trades and broker valuations), benchmarking of servicing assets (valuation surveys), and cash flow modeling. The valuation of the Corporation's MSRs incorporates two sets of assumptions: (1) market derived assumptions for discount rates, servicing costs, escrow earnings rates, floating earnings rates, and the cost of funds and (2) market assumptions calibrated to the Corporation's loan characteristics and portfolio behavior for escrow balances, delinquencies and foreclosures, late fees, prepayments, and prepayment penalties.
	Once recorded, MSRs are periodically evaluated for impairment. Impairment occurs when the current fair value of the MSRs is less than its carrying value. If MSRs are impaired, the impairment is recognized in current-period earnings and the carrying value of the MSRs is adjusted through a valuation allowance. If the value of the MSRs subsequently increases, the recovery in value is recognized in current period earnings and the carrying value of the MSRs is adjusted through a reduction in the valuation allowance. For purposes of performing the MSR impairment evaluation, the servicing portfolio is stratified on the basis of certain risk characteristics such as region, terms, and coupons. An other-than-temporary impairment analysis is prepared to evaluate whether a loss in the value of the MSRs, if any, is other than temporary or not. When the recovery of the value is unlikely in the foreseeable future, a write-down of the MSRs in the stratum to its estimated recoverable value is charged to the valuation allowance.
	The servicing assets are amortized over the estimated life of the underlying loans based on an income forecast method as a reduction of servicing income. The income forecast method of amortization is based on projected cash flows. A particular periodic amortization is calculated by applying to the carrying amount of the MSRs the ratio of the cash flows projected for the current period to total remaining net MSR forecasted cash flow.
Premises and equipment [Policy Text Block]	'
	Premises and equipment
	Premises and equipment are carried at cost, net of accumulated depreciation. Depreciation is provided on the straight-line method over the estimated useful life of each type of asset. Amortization of leasehold improvements is computed over the terms of the leases (contractual term plus lease renewals that are “reasonably assured”) or the estimated useful lives of the improvements, whichever is shorter. Costs of maintenance and repairs that do not improve or extend the life of the respective assets are expensed as incurred. Costs of renewals and betterments are capitalized. When assets are sold or disposed of, their cost and related accumulated depreciation are removed from the accounts and any gain or loss is reflected in earnings as part of other non-interest income in the statement of income (loss). When the asset is no longer used in operations, and the Corporation intends to sell it, the asset is reclassified to other assets held-for-sale and is reported at the lower of carrying amount of fair value less cost to sell.
	The Corporation has operating lease agreements primarily associated with the rental of premises to support the branch network or for general office space. Certain of these arrangements are noncancelable and provide for rent escalation and renewal options. Rent expense on noncancelable operating leases with scheduled rent increases is recognized on a straight-line basis over the lease term.
Other real estate owned (OREO) [Policy Text Block]	'
	Other real estate owned (OREO)
	OREO, which consists of real estate acquired in settlement of loans, is recorded at the lower of cost (carrying value of the loan) or fair value minus estimated cost to sell the real estate acquired. Generally, loans have been written down to their net realizable value prior to foreclosure. Any further reduction to their net realizable value is recorded with a charge to the allowance for loan losses at foreclosure. Thereafter, gains or losses resulting from the sale of these properties and losses recognized on the periodic reevaluations of these properties are credited or charged to earnings and are included as part of net loss on other real estate owned (“OREO”) operations in the statements of income (loss). The cost of maintaining and operating these properties is expensed as incurred. The Corporation estimates fair values primarily based on appraisals, when available, and the net realizable value is reviewed and updated periodically depending of the type of property.
Goodwill and other intangible assets [Policy Text Block]	'
	Goodwill and other intangible assets
	Business combinations are accounted for using the purchase method of accounting. Assets acquired and liabilities assumed are recorded at estimated fair value as of the date of acquisition. After initial recognition, any resulting intangible assets are accounted for as follows:
	Goodwill
	The Corporation evaluates goodwill for impairment on an annual basis, generally during the fourth quarter, or more often if events or circumstances indicate there may be impairment. The Corporation evaluated goodwill for impairment as of October 1, 2013. Goodwill impairment testing is performed at the segment (or “reporting unit”) level. Goodwill is assigned to reporting units at the date the goodwill is initially recorded. Once goodwill has been assigned to a reporting unit, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or internally generated, are available to support the value of the goodwill. The Corporation's goodwill is related to the acquisition of FirstBank Florida in 2005.
	The Corporation bypassed the qualitative assessment in 2013 and proceeded directly to perform the first step of the two-step goodwill impairment test. The first step (“Step 1”) involves a comparison of the estimated fair value of the reporting unit to its carrying value, including goodwill. If the estimated fair value of a reporting unit exceeds its carrying value, goodwill is not considered impaired. If the carrying value exceeds the estimated fair value, there is an indication of potential impairment and the second step is performed to measure the amount of the impairment.
	The second step (“Step 2”), if necessary, involves calculating an implied fair value of the goodwill for each reporting unit for which the first step indicated a potential impairment. The implied fair value of goodwill is determined in a manner similar to the calculation of the amount of goodwill in a business combination, by measuring the excess of the estimated fair value of the reporting unit, as determined in the first step, over the aggregate estimated fair values of the individual assets, liabilities, and identifiable intangibles as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill exceeds the carrying value of goodwill assigned to the reporting unit, there is no impairment. If the carrying value of goodwill assigned to a reporting unit exceeds the implied fair value of the goodwill, an impairment charge is recorded for the excess. An impairment loss cannot exceed the carrying value of goodwill assigned to a reporting unit, and the loss establishes a new basis in the goodwill. Subsequent reversal of goodwill impairment losses is not permitted.
	In determining the fair value of a reporting unit, which is based on the nature of the business and the reporting unit's current and expected financial performance, the Corporation uses a combination of methods, including market price multiples of comparable companies, as well as a discounted cash flow analysis (“DCF”). The Corporation evaluates the results obtained under each valuation methodology to identify and understand the key value drivers in order to ascertain that the results obtained are reasonable and appropriate under the circumstances.
	The computations require management to make estimates and assumptions. Critical assumptions that are used as part of these evaluations include:
	a selection of comparable publicly traded companies, based on size, performance, and asset quality;
	the discount rate applied to future earnings, based on an estimate of the cost of equity;
	the potential future earnings of the reporting unit; and
	the market growth and new business assumptions.
	For purposes of the market comparable approach, valuation was determined based on market multiples for comparable companies and market participant assumptions applied to the reporting unit to derive an implied value of equity.
	For purposes of the DCF analysis approach, the valuation is based on estimated future cash flows. The financial projections used in the DCF analysis for the reporting unit are based on the most recent available data. The growth assumptions included in these projections are based on management's expectations of the reporting unit's financial prospects as well as particular plans for the entity (i.e., restructuring plans). The cost of equity was estimated using the capital asset pricing model using comparable companies, an equity risk premium, the rate of return of a “riskless” asset, and a size premium based on the size of the reporting unit. The resulting discount rate was analyzed in terms of reasonability given current market conditions.
	The Step 1 evaluation of goodwill allocated to the Florida reporting unit, which is one level below the United States business segment, under both valuation approaches (market and DCF) indicated that the fair value of the unit was above the carrying amount of its equity book value as of the valuation date (October 1), which meant that Step 2 was not undertaken. Based on the analysis under both the income and market approaches, the estimated fair value of the reporting units exceeds the carrying amount of the unit, including goodwill, at the evaluation date.
	The Corporation engaged a third-party valuator to assist management in the annual evaluation of the Florida unit's goodwill as of the October 1 valuation date. In reaching its conclusion on impairment, management discussed with the valuator the methodologies, assumptions, and results supporting the relevant values for the goodwill and determined that they were reasonable.
	The goodwill impairment evaluation process requires the Corporation to make estimates and assumptions with regards to the fair value of reporting units. Actual values may differ significantly from these estimates. Such differences could result in future impairment of goodwill that would, in turn, negatively impact the Corporation's results of operations and the profitability of the reporting unit where goodwill is recorded.
	Goodwill was not impaired as of December 31, 2013 or 2012, nor was any goodwill written off due to impairment during 2013, 2012, and 2011.
	Other Intangibles
	Core deposit intangibles are amortized over their estimated lives, generally on a straight-line basis, and are reviewed periodically for impairment when events or changes in circumstances indicate that the carrying amount may not be recoverable.
	The Corporation performed impairment tests for the years ended December 31, 2013, 2012, and 2011 and determined that no impairment was needed to be recognized for other intangible assets.
	In connection with the acquisition of the FirstBank-branded credit card loan portfolio in 2012, the Corporation recognized at acquisition a purchased credit card relationship intangible of $24.5 million ($19.8 million and $23.5 million as of December 31, 2013 and 2012, respectively) which is being amortized on an accelerated basis based on the estimated attrition rate of the purchased credit card accounts, which reflects the pattern in which the economic benefits of the intangible asset are consumed. These benefits are consumed as the revenue stream generated by the cardholder relationship is realized. For further disclosures, refer to Note 12 to the consolidated financial statements.
Repurchase Agreements, Valuation, Policy [Policy Text Block]	'
	Securities sold under agreements to repurchase
	The Corporation sells securities under agreements to repurchase the same or similar securities. Generally, similar securities are securities from the same issuer, with identical form and type, similar maturity, identical contractual interest rates, similar assets as collateral, and the same aggregate unpaid principal amount. The Corporation retains control over the securities sold under these agreements. Accordingly, these agreements are considered financing transactions and the securities underlying the agreements remain in the asset accounts. The counterparty to certain agreements may have the right to repledge the collateral by contract or custom. Such assets are presented separately in the statements of financial condition as securities pledged to creditors that can be repledged.
	From time to time, the Corporation modifies repurchase agreements to take advantage of prevailing interest rates. Following applicable GAAP guidance, if the Corporation determines that the debt under the modified terms is substantially different from the original terms, the modification must be accounted for as an extinguishment of debt. Modified terms are considered substantially different if the present value of the cash flows under the terms of the new debt instrument is at least 10% different from the present value of the remaining cash flows under the terms of the original instrument. The new debt instrument shall be initially recorded at fair value, and that amount shall be used to determine the debt extinguishment gain or loss to be recognized through the statement of income (loss) and the effective rate of the new instrument. If the Corporation determines that the debt under the modified terms is not substantially different, then the new effective interest rate shall be determined based on the carrying amount of the original debt instrument. None of the repurchase agreements modified in the past were considered to be substantially different from the original terms, and therefore, these modifications were not accounted for as extinguishments of debt.
Rewards Liability [Policy Text Block]	'
	Rewards Liability
	The Corporation offers products, primarily credit cards, that offer reward program members with various rewards, such as airline tickets, cash, or merchandise, based on account activity. The Corporation generally recognizes the cost of rewards as part of business promotion expenses when the rewards are earned by the customer and records the corresponding rewards liability. The reward liability is computed based on points earned to date that are expected to be redeemed and the average cost per point redemption. The reward liability is reduced as points are redeemed. In estimating the reward liability, the Corporation considers historical reward redemption behavior, the terms of the current reward program, and the card purchase activity. The reward liability is sensitive to changes in the reward redemption type and redemption rate, which is based on the expectation that the vast majority of all points earned will eventually be redeemed. The reward liability, which is included in other liabilities in the consolidated statement of financial condition, totaled $8.1 million and $8.4 million as of December 31, 2013 and 2012, respectively.
Income Tax [PolicyText Block]	'
	Income taxes
	The Corporation uses the asset and liability method for the recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been recognized in the Corporation's financial statements or tax returns. Deferred income tax assets and liabilities are determined for differences between financial statement and tax bases of assets and liabilities that will result in taxable or deductible amounts in the future. The computation is based on enacted tax laws and rates applicable to periods in which the temporary differences are expected to be recovered or settled. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount that is more likely than not to be realized. In making such assessment, significant weight is given to evidence that can be objectively verified, including both positive and negative evidence. The authoritative guidance for accounting for income taxes requires the consideration of all sources of taxable income available to realize the deferred tax asset, including the future reversal of existing temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in carryback years, and tax planning strategies. In estimating taxes, management assesses the relative merits and risks of the appropriate tax treatment of transactions taking into account statutory, judicial, and regulatory guidance. Refer to Note 24 to the consolidated financial statements for additional information.
	Under the authoritative accounting guidance, income tax benefits are recognized and measured based on a two-step analysis: 1) a tax position must be more likely than not to be sustained based solely on its technical merits in order to be recognized, and 2) the benefit is measured at the largest dollar amount of that position that is more likely than not to be sustained upon settlement. The difference between the benefit recognized in accordance with this analysis and the tax benefit claimed on a tax return is referred to as an Unrecognized Tax Benefit (“UTB”). The Corporation classifies interest and penalties, if any, related to UTBs as components of income tax expense. Refer to Note 24 for required disclosures and further information.
Treasury stock [Policy Text Block]	'
	Treasury stock
	The Corporation accounts for treasury stock at par value. Under this method, the treasury stock account is increased by the par value of each share of common stock reacquired. Any excess paid per share over the par value is debited to additional paid-in capital for the amount per share that was originally credited. Any remaining excess is charged to retained earnings.
Stock-based compensation [Policy Text Block]	'
	Stock-based compensation
	Compensation cost is recognized in the financial statements for all share-based payment grants. Between 1997 and 2007, the Corporation had a stock option plan (the “1997 stock option plan”) covering eligible employees. On January 21, 2007, the 1997 stock option plan expired; all outstanding awards under this plan continue to be in full force and effect, subject to their original terms. No awards for shares could be granted under the 1997 stock option plan as of its expiration.
	On April 29, 2008, the Corporation's stockholders approved the First BanCorp 2008 Omnibus Incentive Plan, as amended (the “Omnibus Plan”). The Omnibus Plan provides for equity-based compensation incentives (the “awards”) through the grant of stock options, stock appreciation rights, restricted stock, restricted stock units, performance shares, and other stock-based awards. The compensation cost for an award, determined based on the estimate of the fair value at the grant date (considering forfeitures and any postvesting restrictions), is recognized over the period during which an employee or director is required to provide services in exchange for an award, which is the vesting period.
	Stock-based compensation accounting guidance requires the Corporation to develop an estimate of the number of share-based awards that will be forfeited due to employee or director turnover. Quarterly changes in the estimated forfeiture rate may have a significant effect on share-based compensation, as the effect of adjusting the rate for all expense amortization is recognized in the period in which the forfeiture estimate is changed. If the actual forfeiture rate is higher than the estimated forfeiture rate, then an adjustment is made to increase the estimated forfeiture rate, which will result in a decrease in the expense recognized in the financial statements. If the actual forfeiture rate is lower than the estimated forfeiture rate, an adjustment is made to decrease the estimated forfeiture rate, which will result in an increase in the expense recognized in the financial statements. When unvested options or shares of restricted stock are forfeited, any compensation expense previously recognized on the forfeited awards is reversed in the period of the forfeiture. For additional information regarding the Corporation's equity-based compensation and awards granted, refer to Note 19.
Comprehensive income [Policy Text Block]	'
	Comprehensive income
	Comprehensive income for First BanCorp. includes net income and the unrealized gain (loss) on available-for-sale securities, net of estimated tax effects.
Segment Information [Policy Text Block]	'
	Segment Information
	The Corporation reports financial and descriptive information about its reportable segments (see Note 31). Operating segments are components of an enterprise about which separate financial information is available that is evaluated regularly by management in deciding how to allocate resources and in assessing performance. The Corporation's management determined that the segregation that best fulfills the segment definition described above is by lines of business for its operations in Puerto Rico, the Corporation's principal market, and by geographic areas for its operations outside of Puerto Rico. As of December 31, 2013, the Corporation had six operating segments that are all reportable segments: Commercial and Corporate Banking; Mortgage Banking; Consumer (Retail) Banking; Treasury and Investments; United States Operations; and Virgin Islands Operations. Refer to Note 31 for additional information.
Valuation of financial instruments [Policy Text Block]	'
	Valuation of financial instruments
	The measurement of fair value is fundamental to the Corporation's presentation of its financial condition and results of operations. The Corporation holds fixed income and equity securities, derivatives, investments, and other financial instruments at fair value. The Corporation holds its investments and liabilities mainly to manage liquidity needs and interest rate risks. A significant part of the Corporation's total assets is reflected at fair value on the Corporation's financial statements.
	The FASB authoritative guidance for fair value measurement defines fair value as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. This guidance also establishes a fair value hierarchy for classifying financial instruments. The hierarchy is based on whether the inputs to the valuation techniques used to measure fair value are observable or unobservable. Three levels of inputs may be used to measure fair value:
	Level 1	Inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the reporting entity has the ability to access at the measurement date.
	Level 2	Inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities.
	Level 3	Valuations are observed from unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.
	Under the fair value accounting guidance, an entity has the irrevocable option to elect, on a contract-by-contract basis, to measure certain financial assets and liabilities at fair value at inception of the contract and, thereafter, to reflect any changes in fair value in current earnings. The Corporation did not make any fair value option election as of December 31, 2013 or 2012. See Note 26 for additional information.
Income recognition- Insurance agencies business [Policy Text Block]	'
	Income recognition— Insurance agency
	Commission revenue is recognized as of the effective date of the insurance policy or the date the customer is billed, whichever is later. The Corporation also receives contingent commissions from insurance companies as additional incentive for achieving specified premium volume goals and/or the loss experience of the insurance placed by the Corporation. Contingent commissions from insurance companies are recognized when determinable, which is generally when such commissions are received or when the Corporation receives data from the insurance companies that allows the reasonable estimation of these amounts.
Advertising costs [Policy Text Block]	'
	Advertising costs
	Advertising costs for all reporting periods are expensed as incurred.
Earnings per common share [Policy Text Block]	'
	Earnings per common share
	Earnings (loss) per share-basic is calculated by dividing net income (loss) attributable to common stockholders by the weighted average number of outstanding common shares. Net income (loss) attributable to common stockholders represents net income (loss) adjusted for any preferred stock dividends, including dividends declared, cumulative dividends related to the current dividend period that have not been declared as of the end of the period, if any, and the accretion of discounts on preferred stock issuances, if any. Basic weighted average common shares outstanding exclude unvested shares of restricted stock. For 2011, the net income (loss) attributable to common stockholders also includes the one-time effect of the issuance of common stock in the conversion of the Series G preferred stock. This transaction is further discussed in Note 20. The computation of earnings per share-diluted is similar to the computation of earnings per share-basic except that the number of weighted average common shares is increased to include the number of additional common shares that would have been outstanding if the dilutive common shares had been issued, referred to as potential common shares.
	Potential common shares consist of common stock issuable upon the assumed exercise of stock options, unvested shares of restricted stock, and outstanding warrants using the treasury stock method. This method assumes that the potential common shares are issued and the proceeds from the exercise, in addition to the amount of compensation cost attributable to future services, are used to purchase common stock at the exercise date. The difference between the number of potential shares issued and the shares purchased is added as incremental shares to the actual number of shares outstanding to compute diluted earnings per share. Stock options, unvested shares of restricted stock, and outstanding warrants that result in lower potential shares issued than shares purchased under the treasury stock method are not included in the computation of dilutive earnings per share since their inclusion would have an antidilutive effect in earnings per share.
	The dilutive effect of convertible securities is reflected in the computation of diluted earnings per share using the if-converted method. The Series G preferred stock converted in the fourth quarter of 2011 was included in the denominator for the period prior to actual conversion and common shares issued upon conversion were included in the weighted average shares outstanding for the period from their date of issuance through period-end.
Recently issued accounting pronouncements [Policy Text Block]	'
	Recently issued accounting pronouncements
	The FASB has issued the following accounting pronouncements and guidance relevant to the Corporation's operations:
	In December 2011, the FASB updated the Accounting Standards Codification (“the Codification”) to enhance and require converged disclosures about financial and derivative instruments that are either offset on the balance sheet, or are subject to an enforceable master netting arrangement (or other similar arrangement). Entities are required to disclose both gross information and net information about both instruments and transactions eligible for offset in the statement of financial position and instruments and transactions subject to an agreement similar to a master netting arrangement. In January 2013, the FASB updated the Codification to clarify the scope of the disclosure to include only derivatives, including bifurcated embedded derivatives, repurchase agreements, reverse repurchase agreements, and securities lending that are either offset or subject to an enforceable master netting agreement or similar agreement. The amendments in this Update were effective for interim and annual periods beginning on or after January 1, 2013. The Corporation adopted this guidance in 2013. Refer to Note 30 for required disclosures about offsetting assets and liabilities.
	In February 2013, the FASB updated the Codification to improve the reporting of reclassifications out of accumulated OCI. The amendments in this Update seek to attain that objective by requiring an entity to report the effect of significant reclassifications out of accumulated OCI on the respective line items in net income if the amount being reclassified is required under GAAP to be reclassified in its entirety to net income. For other amounts that are not required under GAAP to be reclassified in their entirety to net income in the same reporting period, an entity is required to cross-reference other disclosures required under GAAP that provide additional detail about those amounts. This would be the case when a portion of the amount reclassified out of accumulated OCI is reclassified to a balance sheet account (for example, inventory) instead of directly to income or expense in the same reporting period. The amendments in this Update were effective prospectively for reporting periods beginning after December 31, 2012. The Corporation adopted this guidance in 2013 with no effect on the Corporation's financial condition or results of operations since it impacted presentation only. The reclassifications out of accumulated OCI of the Corporation during 2013 and 2012 were primarily related to credit losses on debt securities for which OTTI was previously recognized. The disclosure of credit losses on debt securities, and required identification in the statement of (loss) income, is already required by Accounting Standard Codification (ASC) 320-10-50.
	In July 2013, the FASB updated the Codification to add the Fed Funds Effective Swap Rates (or Overnight Index Swap Rate) as a U.S. benchmark interest rate for hedge accounting purposes. Previously, only the direct Treasury obligations of the U.S. government and the London Interbank Offered Rate (LIBOR) swap rate were used. This Update was effective prospectively for qualifying new or redesignated hedging relationships entered into on or after July 17, 2013. The adoption of this guidance did not have an effect on the Corporation's financial condition or results of operations as the Corporation's derivative instruments are not designated or do not qualify for hedge accounting.
	In July 2013, the FASB updated the Codification to provide explicit guidelines on how to present an unrecognized tax benefit in financial statements when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists. An unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss carryforward, a similar tax loss, or a tax credit carryforward, except as follows. To the extent a net operating loss carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date under the tax law of the applicable jurisdiction to settle any additional income taxes that would result from the disallowance of a tax position or the tax law of the applicable jurisdiction does not require the entity to use, and the entity does not intend to use, the deferred tax asset for such purpose, the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. The assessment of whether a deferred tax asset is available is based on the unrecognized tax benefit and deferred tax asset that exist at the reporting date and should be made presuming disallowance of the tax position at the reporting date. The amendments are effective for public entities with fiscal periods beginning after December 15, 2013. Early adoption is permitted. The Corporation is currently evaluating the impact of the adoption of this guidance on its financial statements.
	In January 2014, the FASB updated the Codification to clarify when a creditor should be considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan so that the loan should be derecognized and the real estate property recognized in the financial statements. The Update clarifies that an in substance repossession or foreclosure occurs, and a creditor is considered to have received physical possession of residential real estate property collateralizing a consumer mortgage loan upon either: (i) the creditor obtaining legal title to the residential real estate property upon completion of a foreclosure, or (ii) the borrower conveying all interest in the residential real estate property to the creditor to satisfy the loan through completion of a deed in lieu of foreclosure or through a similar legal agreement. In addition, creditors are required to disclose on an annual and interim basis both (i) the amount of the foreclosed residential real estate property held and (ii) the recorded investment in consumer mortgage loans collateralized by residential real estate property that are in the process of foreclosure according to local requirements of the applicable jurisdiction. The amendments are effective for public business entities for annual periods beginning after December 15, 2014, and interim periods within annual periods beginning after December 31, 2015. Early adoption is permitted. The guidance can be implemented using either a modified retrospective transition method or a prospective transition method. The Corporation is currently evaluating the impact of the adoption of this guidance, if any, on its financial statements.

MONEY_MARKET_INVESTMENTS_Table

MONEY MARKET INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Money Market Investments [Abstract]	'
Schedule Of Money Market Investments [Table Text Block]	'
	Money market investments as of December 31, 2013 and 2012 were as follows:
		2013		2012
			Balance
			(Dollars in thousands)
	Time deposits with other financial institutions, weighted average interest rate 0.20%
	(2012- 0.37%)	$	300	$	505
	Other short-term investments, weighted average interest rate of 0.34%
	(2012 - weighted average interest rate of 0.34%)		201,069		216,330
		$	201,369	$	216,835

INVESTMENT_SECURITIES_Tables

INVESTMENT SECURITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Investment Securities Available for Sale [Table Text Block]	'
				31-Dec-13
				Amortized cost			Noncredit Loss Component of OTTI Recorded in OCI			Gross						Fair value			Weighted average yield%
												Unrealized
												Gains			Losses
				(Dollars in thousands)
	U.S. Treasury securities:
		Due within one year		$	7,498		$	-		$	1		$	-		$	7,499		0.12
	Obligations of U.S.
	government-sponsored
	agencies:
		After 1 to 5 years			50,000			-			-			1,408			48,592		1.05
		After 5 to 10 years			214,271			-			-			13,368			200,903		1.31
	Puerto Rico government
	obligations:
		Due within one year			10,000			-			-			210			9,790		3.5
		After 5 to 10 years			40,699			-			-			12,962			27,737		4.51
		After 10 years			20,309			-			-			6,506			13,803		5.82
	United States and Puerto
	Rico government
	obligations				342,777			-			1			34,454			308,324		1.96
	Mortgage-backed securities:
	FHLMC certificates:
		After 10 years			332,766			-			133			10,712			322,187		2.16
	GNMA certificates:
		After 1 to 5 years			86			-			4			-			90		3.48
		After 5 to 10 years			800			-			37			-			837		2.47
		After 10 years			425,589			-			18,492			-			444,081		3.82
					426,475			-			18,533			-			445,008		3.82
	FNMA certificates:
		After 1 to 5 years			1,389			-			84			-			1,473		4.82
		After 5 to 10 years			7,765			-			389			-			8,154		4.09
		After 10 years			882,798			-			2,984			33,626			852,156		2.36
					891,952			-			3,457			33,626			861,783		2.38
	Collateralized mortgage
		obligations issued or
		guaranteed by the FHLMC:
		After 1 to 5 years			82			-			-			1			81		3.01
	Other mortgage pass-through
	trust certificates:
		Over 5 to 10 years			127			-			1			-			128		7.27
		After 10 years			55,048			14,310			-			-			40,738		2.24
					55,175			14,310			1			-			40,866		2.24
	Total mortgage-backed
		securities			1,706,450			14,310			22,124			44,339			1,669,925		2.69
	Equity securities (without
		contractual maturity)(1)			35			-			-			2			33		-
	Total investment securities
		available for sale		$	2,049,262		$	14,310		$	22,125		$	78,795		$	1,978,282		2.57
	-1	Represents common shares of another financial institution in Puerto Rico.
				31-Dec-12
				Amortized cost			Noncredit Loss Component of OTTI Recorded in OCI			Gross						Fair value			Weighted average yield%
												Unrealized
												Gains			Losses
			(Dollars in thousands)
	U.S. Treasury securities:
		Due within one year		$	7,497		$	-		$	2		$	-		$	7,499		0.17
	Obligations of U.S.
	government-sponsored
	agencies:
		After 1 to 5 years			25,650			-			7			-			25,657		0.35
		After 5 to 10 years			214,323			-			8			415			213,916		1.31
	Puerto Rico government
	obligations:
	After 1 to 5 years			10,000			-			-			-			10,000		3.5
	After 5 to 10 years			39,753			-			-			553			39,200		4.49
	After 10 years			21,099			-			948			47			22,000		5.78
United States and Puerto
Rico government
obligations				318,322			-			965			1,015			318,272		1.97
Mortgage-backed securities:
FHLMC certificates:
	Due within one year			63			-			-			-			63		3.34
	After 10 years			125,747			-			3,430			-			129,177		2.13
				125,810			-			3,430			-			129,240		2.13
GNMA certificates:
	After 1 to 5 years			143			-			7			-			150		3.57
	After 5 to 10 years			479			-			37			-			516		3.52
	After 10 years			564,376			-			39,630			-			604,006		3.98
				564,998			-			39,674			-			604,672		3.98
FNMA certificates:
	Due within one year			119			-			-			-			119		2.93
	After 1 to 5 years			2,270			-			149			-			2,419		4.88
	After 5 to 10 years			10,963			-			874			-			11,837		3.91
	After 10 years			602,623			-			10,638			-			613,261		2.49
				615,975			-			11,661			-			627,636		2.52
Collateralized mortgage
	obligations issued or
	guaranteed by the FHLMC:
	After 5 to 10 years			301			-			-			1			300		3.01
Other mortgage pass-through
trust certificates:
	Over 5 to 10 years			143			-			1			-			144		7.27
	After 10 years			69,269			18,487			-			-			50,782		2.29
				69,412			18,487			1			-			50,926		2.29
Total mortgage-backed
	securities			1,376,496			18,487			54,766			1			1,412,774		3.07
Equity securities (without
	contractual maturity)(1)			77			-			-			46			31		-
Total investment securities
	available for sale		$	1,694,895		$	18,487		$	55,731		$	1,062		$	1,731,077		2.87
-1	Represents common shares of another financial institution in Puerto Rico.
Available-for-Sale Investments' Fair Value and Gross Unrealized Losses [Table Text Block]	'
		As of December 31, 2013
		Less than 12 months						12 months or more						Total
					Unrealized						Unrealized						Unrealized
		Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
			(In thousands)
	Debt securities:
	Puerto Rico government obligations	$	23,156		$	5,977		$	28,174		$	13,701		$	51,330		$	19,678
	U.S. government agencies obligations		175,369			8,913			74,126			5,863			249,495			14,776
	Mortgage-backed securities:
	FNMA		748,215			33,626			-			-			748,215			33,626
	FHLMC		286,208			10,712			-			-			286,208			10,712
	Collateralized mortgage obligations
	issued or guaranteed by FHLMC		-			-			81			1			81			1
	Other mortgage pass-through trust
	certificates		-			-			40,738			14,310			40,738			14,310
	Equity securities		33			2			-			-			33			2
		$	1,232,981		$	59,230		$	143,119		$	33,875		$	1,376,100		$	93,105
		As of December 31, 2012
		Less than 12 months						12 months or more						Total
					Unrealized						Unrealized						Unrealized
		Fair Value			Losses			Fair Value			Losses			Fair Value			Losses
			(In thousands)
	Debt securities:
	Puerto Rico government obligations	$	41,243		$	600		$	-		$	-		$	41,243		$	600
	U.S. government agencies obligations		183,709			415			-			-			183,709			415
	Mortgage-backed securities:
	Collateralized mortgage obligations
	issued or guaranteed by FHLMC		300			1			-			-			300			1
	Other mortgage pass-through trust
	certificates		-			-			50,782			18,487			50,782			18,487
	Equity securities		31			46			-			-			31			46
		$	225,283		$	1,062		$	50,782		$	18,487		$	276,065		$	19,549
OTTI Losses on Available-for-Sale Debt Securities [Table Text Block]	'
				Private label MBS
				2013			2012
	(In thousands)
	Total other-than-temporary impairment losses			$	-		$	-
	Portion of other-than-temporary impairment losses recognized in OCI				-117			-2,002
	Net impairment losses recognized in earnings			$	-117		$	-2,002
Roll-Forward of Credit Losses on Debt Securities Held by Corporation [Table Text Block]	'
	The following table summarizes the rollforward of credit losses on debt securities held by the Corporation for which a portion of an OTTI is recognized in OCI:
			2013			2012
	(In thousands)
	Credit losses at the beginning of the year		$	5,272		$	3,823
	Additions:
	Credit losses on debt securities for which an OTTI was
	previously recognized			117			2,002
	Reductions:
	Securities sold during the period (realized loss)			-			-553
	Ending balance of credit losses on debt securities held
	for which a portion of an OTTI was recognized in OCI		$	5,389		$	5,272
Significant Assumptions in Valuation of Private Label MBS [Table Text Block]	'
		31-Dec-13				31-Dec-12
		Weighted				Weighted
		Average		Range		Average		Range
	Discount rate	14.50%		14.50%		14.50%		14.50%
	Prepayment rate	29%		15.86% - 100.00%		32%		21.85% - 69.97%
	Projected Cumulative Loss Rate	6.80%		0.58% - 38.16%		8%		0.73% - 38.79%
	The Corporation recorded OTTI losses of $42,000 on equity securities held in the available-for-sale investment portfolio for the year ended December 31, 2013. No OTTI losses on equity securities were recognized for the year ended December 31, 2012 or 2011.
Schedule of aggregate amortized cost and approximate market value of investment securities available for sale [Table Text Block]	'
	The aggregate amortized cost and approximate market value of investment securities available for sale as of December 31, 2013 by contractual maturity, are shown below:
			Amortized Cost			Fair Value
			(In thousands)
	Within 1 year	$	17,498		$	17,289
	After 1 to 5 years		51,557			50,236
	After 5 to 10 years		263,662			237,759
	After 10 years		1,716,510			1,672,965
	Total		2,049,227			1,978,249
	Equity securities		35			33
	Total investment securities available for sale	$	2,049,262		$	1,978,282
Schedule of Available-for-sale Securities by issuer type [Table Text Block]	'
			2013						2012
			Amortized						Amortized
			Costs			Fair Value			Costs			Fair Value
			(In thousands)						(In thousands)
	FHLMC		$	332,848		$	322,268		$	126,111		$	129,540
	GNMA			426,475			445,008			564,998			604,672
	FNMA			891,952			861,783			615,975			627,636
	FHLB			264,271			249,495			239,973			239,573

INTEREST_AND_DIVIDEND_ON_INVES1

INTEREST AND DIVIDEND ON INVESTMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Interest and Dividend on Investments [Abstract]	'
Schedule of of interest on investments and FHLB dividend income [Table Text Block]	'
			Year Ended December 31,
			2013		2012		2011
		(In thousands)
	Mortgage-backed securities:
	Taxable	$	19,566	$	23,989	$	32,599
	Exempt		25,955		11,543		10,511
			45,521		35,532		43,110
	PR government obligations, U.S. Treasury securities, and U.S.
	government agencies:
	Taxable		1,218		1,468		3,705
	Exempt		5,429		6,785		15,282
			6,647		8,253		18,987
	Equity securities:
	Taxable		-		6		1
	Other investment securities (including FHLB dividends)
	Taxable		1,359		1,503		2,001
	Total interest income investment securities		53,527		45,294		64,099
	Interest on money market instruments:
	Taxable		1,231		1,137		1,107
	Exempt		696		690		448
	Total interest income money market instruments		1,927		1,827		1,555
	Total interest and dividend income in investments and money
	market instruments	$	55,454	$	47,121	$	65,654
Schedule of components of interest and dividend income on investments [Table Text Block]	'
	The following table summarizes the components of interest and dividend income on investments:
			Year Ended December 31,
			2013	2012		2011
		(In thousands)
	Interest income on investment securities and money
	market investments	$	54,095	$	45,694	$	63,769
	Dividends on FHLB stock		1,359		1,427		1,885
	Total interest income and dividends on investments	$	55,454	$	47,121	$	65,654

LOAN_PORTFOLIO_Tables

LOAN PORTFOLIO (Tables)	12 Months Ended
	Dec. 31, 2013																								Dec. 31, 2012
Loan Portfolio Held for Investment [Table Text Block]	'																								'
			December 31,			December 31,
			2013			2012
			(In thousands)
	Residential mortgage loans, mainly secured by first mortgages		$	2,549,008		$	2,747,217
	Commercial loans:
	Construction loans (1)			168,713			361,875
	Commercial mortgage loans (1)			1,823,608			1,883,798
	Commercial and Industrial loans (1) (2)			2,788,250			2,793,157
	Loans to local financial institution collateralized by
	real estate mortgages			240,072			255,390
	Commercial loans			5,020,643			5,294,220
	Finance leases			245,323			236,926
	Consumer loans			1,821,196			1,775,751
	Loans held for investment			9,636,170			10,054,114
	Allowance for loan and lease losses			-285,858			-435,414
	Loans held for investment, net (3)		$	9,350,312		$	9,618,700
	-1	During the second quarter of 2013, after a comprehensive review of substantially all of the loans in the commercial portfolios, the classification of certain loans was revised to more accurately depict the nature of the underlying loans. This reclassification resulted in a net increase of $269.0 million in commercial mortgage loans, since the principal source of repayment for such loans is derived primarily from the operation of the underlying real estate, with a corresponding decrease of $246.8 million in commercial and industrial loans and a $22.2 million decrease in construction loans. The Corporation evaluated the impact of this reclassification on the provision for loan losses and determined that the effect of this adjustment was not material to any previously reported results.
	-2	As of December 31, 2013, includes $1.2 billion of commercial loans that are secured by real estate (owner-occupied commercial loans secured by real estate) but are not dependent upon the real estate for repayment.
	-3	During the first half of 2013, the Corporation completed two separate bulk sales of assets including: (i) non-performing residential mortgage loans with a book value before allowance for loan losses of $203.8 million, and (ii) adversely classified loans, mainly commercial loans, with a book value before allowance for loan losses of $211.4 million. In addition, the Corporation transferred $181.6 million of commercial non-performing loans to held for sale as further discussed below.
Loans Held for Investment on Which Accrual of Interest Income had been Discontinued [Table Text Block]	'																								'
	Loans held for investment on which accrual of interest income had been discontinued were as follows:
	(In thousands)		December 31,			December 31,
			2013			2012
	Non-performing loans:
	Residential mortgage		$	161,441		$	313,626
	Commercial mortgage			120,107			214,780
	Commercial and Industrial			114,833			230,090
	Construction:
	Land			27,834			63,342
	Construction-commercial			3,924			65,759
	Construction-residential			27,108			49,089
	Consumer:
	Auto loans			21,316			19,210
	Finance leases			3,082			3,182
	Other consumer loans			15,904			16,483
	Total non-performing loans held for investment (1) (2)		$	495,549		$	975,561
	________________
	-1	As of December 31, 2013 and 2012, excludes $54.8 million and $2.2 million, respectively, in non-performing loans held for sale.
	-2	Amount excludes PCI loans with a carrying value of approximately $4.8 million and $10.6 million as of December 31, 2013 and
		2012, respectively, acquired as part of the credit card portfolio purchased in 2012, as further discussed below.
Corporation's Aging of Loans Held for Investment Portfolio [Table Text Block]	'																								'
		The Corporation’s aging of the loans held for investment portfolio is as follows:
		As of December 31, 2013	30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1)			Total Past Due (4)			Purchased Credit-Impaired Loans (4)			Current			Total loans held for investment		90 days past due and still accruing (5)
		(In thousands)
		Residential mortgage:
		FHA/VA and other government-guaranteed
		loans (2) (3) (5)	$	-		$	12,180		$	78,645		$	90,825		$	-		$	104,401		$	195,226	$	78,645
		Other residential mortgage loans (3)		-			88,898			172,286			261,184			-			2,092,598			2,353,782		10,845
		Commercial:
		Commercial and Industrial loans		21,029			5,454			134,233			160,716			-			2,867,606			3,028,322		19,400
		Commercial mortgage loans (3)		-			5,428			126,674			132,102			-			1,691,506			1,823,608		6,567
		Construction loans
		Land (3)		-			358			27,871			28,229			-			52,145			80,374		37
		Construction-commercial (3)		-			-			3,924			3,924			-			12,907			16,831		-
		Construction-residential (3)		-			-			27,108			27,108			-			44,400			71,508		-
		Consumer:
		Auto loans		79,279			17,944			21,316			118,539			-			993,781			1,112,320		-
		Finance leases		10,275			3,536			3,082			16,893			-			228,430			245,323		-
		Other consumer loans		11,710			8,691			20,492			40,893			4,791			663,192			708,876		4,588
		Total loans held for investment	$	122,293		$	142,489		$	615,631		$	880,413		$	4,791		$	8,750,966		$	9,636,170	$	120,082
	-1	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue finance
		charges and fees until charged off at 180 days.
	-2	As of December 31, 2013, includes $11.5 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the
		defaulted loans.
	-3	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the
		Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-
		guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past due 30-59 days amounted to $23.9 million, $166.7 million,
		$18.4 million, $0.9 million, and $2.5 million, respectively.
	-4	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
	-5	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since
		the principal repayment is insured. These balances include $37.0 million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent,
		that are no longer accruing interest as of December 31, 2013.
		As of December 31, 2012	30-59 Days Past Due			60-89 Days Past Due			90 days or more Past Due (1)			Total Past Due (4)				Purchased Credit-Impaired Loans (4)		Current			Total loans held for investment		90 days past due and still accruing (5)
		(In thousands)
		Residential mortgage:
		FHA/VA and other government-guaranteed
		loans (2) (3) (5)	$	-		$	10,592		$	93,298		$	103,890		$	-		$	104,723		$	208,613	$	93,298
		Other residential mortgage loans (3)		-			83,807			324,965			408,772			-			2,129,832			2,538,604		11,339
		Commercial:
		Commercial and Industrial loans		22,323			8,952			258,989			290,264			-			2,758,283			3,048,547		28,899
		Commercial mortgage loans (3)		-			6,367			218,379			224,746			-			1,659,052			1,883,798		3,599
		Construction:
		Land		-			843			63,372			64,215			-			77,012			141,227		30
		Construction-commercial		-			-			65,759			65,759			-			70,160			135,919		-
		Construction-residential		-			-			49,745			49,745			-			34,984			84,729		656
		Consumer:
		Auto loans		64,991			15,446			19,210			99,647			-			926,579			1,026,226		-
		Finance leases		10,938			2,682			3,182			16,802			-			220,124			236,926		-
		Other consumer loans		12,268			6,850			20,674			39,792			10,602			699,131			749,525		4,191
		Total loans held for investment	$	110,520		$	135,539		$	1,117,573		$	1,363,632		$	10,602		$	8,679,880		$	10,054,114	$	142,012
	-1	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA and other guaranteed loans and credit cards). Credit card loans continue to accrue finance
		charges and fees until charged off at 180 days.
	-2	As of December 31, 2012, includes $14.8 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the
		defaulted loans.
	-3	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the
		Federal Reserve, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed
		loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days amounted to $22.2 million, $186.3 million, $164.9 million,
		$15.6 million, and $5.5 million, respectively.
	-4	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
	-5	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans
		since the principal repayment is insured. These balances include $35.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA, that are over 18 month delinquent, and are no longer
		accruing interest as of December 31, 2012.
Corporation's Credit Quality Indicators by Loan [Table Text Block]	'																								'
		The Corporation’s credit quality indicators by loan type as of December 31, 2013 and 2012 are summarized below:
			Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category:
			Substandard			Doubtful			Loss			Total Adversely Classified (1)(2)			Total Portfolio
		31-Dec-13
				(In thousands)
		Commercial Mortgage	$	317,365		$	9,160		$	234		$	326,759		$	1,823,608
		Construction:
		Land		31,777			3,308			52			35,137			80,373
		Construction-commercial		16,022			-			-			16,022			16,831
		Construction-residential		27,829			2,209			241			30,279			71,509
		Commercial and Industrial		205,807			7,998			973			214,778			3,028,322
			Commercial Credit Exposure-Credit Risk Profile based on Creditworthiness Category:
			Substandard			Doubtful			Loss			Total Adversely Classified (1)(2)			Total Portfolio
		31-Dec-12
				(In thousands)
		Commercial Mortgage	$	401,597		$	6,867		$	-		$	408,464		$	1,883,798
		Construction:
		Land		37,087			6,371			605			44,063			141,227
		Construction-commercial		72,401			5,754			-			78,155			135,919
		Construction-residential		75,489			2,431			-			77,920			84,729
		Commercial and Industrial		372,100			30,651			1,143			403,894			3,048,547
	-1	During the first quarter of 2013, the Corporation completed a bulk sale of assets, mainly commercial adversely classified loans with a book
		value before allowance for loan losses of $211.4 million and, in addition, transferred $181.6 million of non-performing loans to
		held for sale as further discussed below.
	-2	Excludes $54.8 million ($7.8 million land, $39.1 million construction-commercial, $0.9 million construction-residential, and $7.0 million
		commercial mortgage) and $2.2 million ($1.1 million commercial mortgage and $1.1 million commercial and industrial) as of
		December 31, 2013 and 2012, respectively, of non-performing loans held for sale.
		31-Dec-13	Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity
			Residential Real-Estate						Consumer
			FHA/VA/ Guaranteed (1)			Other residential loans			Auto			Finance Leases			Other Consumer
				(In thousands)
		Performing	$	195,226		$	2,192,341		$	1,091,004		$	242,241		$	688,181
		Purchased Credit-Impaired		-			-			-			-			4,791
		Non-performing		-			161,441			21,316			3,082			15,904
		Total	$	195,226		$	2,353,782		$	1,112,320		$	245,323		$	708,876
	-1	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans
		90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $37.0
		million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are
		no longer accruing interest as of December 31, 2013.
		31-Dec-12	Consumer Credit Exposure-Credit Risk Profile Based on Payment Activity
				Residential Real-Estate					Consumer
			FHA/VA/ Guaranteed (1)			Other residential loans			Auto			Finance Leases			Other Consumer
				(In thousands)
		Performing	$	208,613		$	2,224,978		$	1,007,016		$	233,744		$	722,440
		Purchased Credit-Impaired		-			-			-			-			10,602
		Non-performing		-			313,626			19,210			3,182			16,483
		Total	$	208,613		$	2,538,604		$	1,026,226		$	236,926		$	749,525
	-1	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans
		90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $35.3
		million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are no
		longer accruing interest as of December 31, 2012.
Impaired Loans [Table Text Block]	'																								'
	Impaired Loans
	(In thousands)
		Recorded Investment			Unpaid Principal Balance			Related Specific Allowance			Average Recorded Investment			Interest Income Recognized Accrual Basis			Interest Income Recognized Cash Basis
	As of December 31, 2013
	With no related allowance recorded:
	FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
	Other residential mortgage loans		220,428			237,709			-			222,617			9,513			1,041
	Commercial:
	Commercial mortgage loans		69,484			73,723			-			71,367			1,494			148
	Commercial and Industrial
	Loans		32,418			56,831			-			37,946			31			52
	Construction Loans:
	Land		359			366			-			360			8			2
	Construction-Commercial		-			-			-			-			-			-
	Construction-Residential		14,761			19,313			-			17,334			52			-
	Consumer:
	Auto loans		-			-			-			-			-			-
	Finance leases		-			-			-			-			-			-
	Other consumer loans		4,035			4,450			-			3,325			139			30
		$	341,485		$	392,392		$	-		$	352,949		$	11,237		$	1,273
	With an allowance recorded:
	FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
	Other residential mortgage loans		190,566			212,028			18,125			193,372			5,623			647
	Commercial:
	Commercial mortgage loans		149,888			163,656			32,189			153,992			2,114			1,293
	Commercial and Industrial
	Loans		154,686			170,191			26,686			162,786			4,005			139
	Construction Loans:
	Land		27,711			40,348			10,455			28,906			350			44
	Construction-Commercial		16,022			16,238			8,873			16,157			527			-
	Construction-Residential		13,864			13,973			2,816			13,640			-			50
	Consumer:
	Auto loans		14,121			14,122			1,829			12,937			1,017			-
	Finance leases		2,359			2,359			73			2,219			281			-
	Other consumer loans		8,410			8,919			1,555			8,919			1,239			1
		$	577,627		$	641,834		$	102,601		$	592,928		$	15,156		$	2,174
	Total:
	FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
	Other residential mortgage loans		410,994			449,737			18,125			415,989			15,136			1,688
	Commercial:
	Commercial mortgage loans		219,372			237,379			32,189			225,359			3,608			1,441
	Commercial and Industrial
	loans		187,104			227,022			26,686			200,732			4,036			191
	Construction Loans:
	Land		28,070			40,714			10,455			29,266			358			46
	Construction-Commercial		16,022			16,238			8,873			16,157			527			-
	Construction-Residential		28,625			33,286			2,816			30,974			52			50
	Consumer:
	Auto loans		14,121			14,122			1,829			12,937			1,017			-
	Finance leases		2,359			2,359			73			2,219			281			-
	Other consumer loans		12,445			13,369			1,555			12,244			1,378			31
		$	919,112		$	1,034,226		$	102,601		$	945,877		$	26,393		$	3,447
	(In thousands)
		Recorded Investments			Unpaid Principal Balance			Related Specific Allowance			Average Recorded Investment			Interest Income Recognized Accrual Basis			Interest Income Recognized Cash Basis
	As of December 31, 2012
	With no related allowance recorded:
	FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
	Other residential mortgage
	loans		122,056			130,306			-			148,125			3,480			1,585
	Commercial:
	Commercial mortgage loans		44,495			54,753			-			45,420			796			217
	Commercial and Industrial
	Loans		35,673			41,637			-			22,780			340			29
Construction Loans:
Land		3,715			8,017			-			5,120			50			14
Construction-Commercial		-			-			-			-			-			-
Construction-Residential		17,464			36,780			-			30,259			-			2
Consumer:
Auto loans		-			-			-			-			-			-
Finance leases		-			-			-			-			-			-
Other consumer loans		2,615			3,570			-			2,443			174			48
	$	226,018		$	275,063		$	-		$	254,147		$	4,840		$	1,895
With an allowance recorded:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage
loans		462,663			518,446			47,171			447,491			11,367			2,160
Commercial:
Commercial mortgage loans		310,030			330,117			50,959			316,535			6,404			1,024
Commercial and Industrial
Loans		284,357			363,012			80,167			239,757			2,307			291
Construction Loans:
Land		52,113			88,749			14,104			54,727			53			70
Construction-Commercial		78,156			144,226			22,587			74,498			47			100
Construction-Residential		29,235			42,423			2,881			25,455			31			-
Consumer:
Auto loans		11,432			11,432			1,456			11,090			827			-
Finance leases		2,019			2,019			78			1,987			180			-
Other consumer loans		9,271			10,047			2,346			8,912			1,116			31
	$	1,239,276		$	1,510,471		$	221,749		$	1,180,452		$	22,332		$	3,676
Total:
FHA/VA-Guaranteed loans	$	-		$	-		$	-		$	-		$	-		$	-
Other residential mortgage
loans		584,719			648,752			47,171			595,616			14,847			3,745
Commercial:
Commercial mortgage loans		354,525			384,870			50,959			361,955			7,200			1,241
Commercial and Industrial
Loans		320,030			404,649			80,167			262,537			2,647			320
Construction Loans:
Land		55,828			96,766			14,104			59,847			103			84
Construction-Commercial		78,156			144,226			22,587			74,498			47			100
Construction-Residential		46,699			79,203			2,881			55,714			31			2
Consumer:
Auto loans		11,432			11,432			1,456			11,090			827			-
Finance leases		2,019			2,019			78			1,987			180			-
Other consumer loans		11,886			13,617			2,346			11,355			1,290			79
	$	1,465,294		$	1,785,534		$	221,749		$	1,434,599		$	27,172		$	5,571
Activity for Impaired loans [Table Text Block]	'																								'
	The following tables show the activity for impaired loans and the related specific reserve during 2013:
					2013
	Impaired Loans:				(In thousands)
	Balance at beginning of year				$	1,465,294
	Loans determined impaired during the year					280,860
	Net charge-offs					-307,428
	Loans sold, net of charge-offs					-201,409
	Loans transferred to held for sale					-145,415
	Increases to impaired loans - additional disbursements					6,624
	Foreclosures					-45,094
	Loans no longer considered impaired					-49,299
	Paid in full or partial payments					-85,021
	Balance at end of year				$	919,112
Activity for Specific Reserve [Table Text Block]	'																								'
		2013
	Specific Reserve:	(In thousands)
	Balance at beginning of year	$	221,749
	Provision for loan losses		188,280
	Net charge-offs		-307,428
	Balance at end of year	$	102,601
Contractually Required Principal and Interest Cash Flows Expected to be Collected and Fair Value at Acquisition Related to Loans Acquired [Table Text Block]	'																								'
	(In thousands)		At acquisition
			Purchased Credit-
			Impaired Loans
	Contractually outstanding principal and interest at acquisition		$	34,577
	Less: Nonaccretable difference			-15,408
	Cash flows expected to be collected at acquisition			19,169
	Less: Accretable yield			-3,451
	Fair value of loans acquired		$	15,718
Outstanding Contractual Principal Balance and Carrying Value of Acquired Loans [Table Text Block]	'																								'
	Outstanding balance and carrying value of PCI loans
	The table below presents the outstanding contractual principal balance and carrying value of the PCI loans as of December 31, 2013 and 2012:
			Purchased Credit Impaired Loans (December 31, 2013)			Purchased Credit Impaired Loans (December 31, 2012)
	(In thousands)
	Contractual balance		$	22,748		$	28,778
	Carrying value			4,791			10,602
Accretable Yield [Table Text Block]	'																								'
	(In thousands)
			PCI Loans
	Accretable yield at acquisition		$	3,451
	Accretion recognized in earnings			-1,280
	Accretable yield as of December 31, 2012			2,171
	Reclasisification to nonaccretable			-1,352
	Accretion recognized in earnings			-819
	Accretable yield as of December 31, 2013		$	-
Selected Information on TDRs Includes Recorded Investment by Loan Class and Modification Type [Table Text Block]	'																								'
		Selected information on TDRs that includes the recorded investment by loan class and modification type is summarized
		in the following tables. This information reflects all TDRs:
			31-Dec-13
		(In thousands)	Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest				Other (1)			Total
		Troubled Debt Restructurings:
		Non-FHA/VA Residential Mortgage loans	$	23,428		$	6,059		$	274,562		$	-			$	33,195		$	337,244
		Commercial Mortgage Loans		36,543			12,985			83,993			7				20,048			153,576
		Commercial and Industrial Loans		12,099			11,341			12,835			3,122				52,554			91,951
		Construction Loans:
		Land		878			2,012			1,760			-				675			5,325
		Construction-Commercial		-			-			3,924			-				-			3,924
		Construction-Residential		6,054			160			3,173			994				513			10,894
		Consumer Loans - Auto		-			706			8,350			-				5,066			14,122
		Finance Leases		-			1,286			1,072			-				-			2,358
		Consumer Loans - Other		227			256			8,638			-				1,743			10,864
		Total Troubled Debt Restructurings (2)	$	79,229		$	34,805		$	398,307		$	4,123			$	113,794		$	630,258
	-1	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered
		insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
	-2	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for sale
		included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to
		$45.9 million as of December 31, 2013.
			31-Dec-12
		(In thousands)	Interest rate below market			Maturity or term extension			Combination of reduction in interest rate and extension of maturity			Forgiveness of principal and/or interest			Forbearance agreement (1)			Other (2)			Total
		Troubled Debt Restructurings:
		Non-FHA/VA Residential Mortgage loans	$	21,288		$	4,178		$	338,731		$	-		$	-		$	47,687		$	411,884
		Commercial Mortgage Loans		103,203			15,578			105,695			46,855			-			16,332			287,663
		Commercial and Industrial Loans		28,761			15,567			26,054			11,951			9,492			41,244			133,069
		Construction Loans:
		Land		964			2,207			1,738			-			-			570			5,479
		Construction-Commercial		-			-			4,085			-			56,363			-			60,448
		Construction-Residential		5,477			1,988			3,337			-			5,535			3,929			20,266
		Consumer Loans - Auto		-			1,012			7,452			-			-			2,968			11,432
		Finance Leases		-			1,512			507			-			-			-			2,019
		Consumer Loans - Other		451			438			6,472			-			-			2,109			9,470
		Total Troubled Debt Restructurings	$	160,144		$	42,480		$	494,071		$	58,806		$	71,390		$	114,839		$	941,730
	-1	Mainly related to one construction relationship amounting to $53.4 million transferred to held for sale in 2013.
	-2	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered
		insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table above.
Corporation's TDR Activity [Table Text Block]	'																								' 941,730
	The following table presents the Corporation's TDR activity:
	(In thousands)				Year Ended
					31-Dec-13
	Beginning balance of TDRs				$	941,730
	New TDRs					124,424
	Increases to existing TDRs - additional disbursements					2,864
	Charge-offs postmodification					-132,595
	Sales, net of charge-offs					-104,915
	Foreclosures					-11,886
	Removed from TDR classification					-6,764
	TDRs transferred to held for sale					-129,964
	Paid-off and partial payments					-52,636
	Ending balance of TDRs				$	630,258
Breakdown Between Accrual and Nonaccrual Status of TDRs [Table Text Block]	'																								'
		The following table provides a breakdown between accrual and nonaccrual of TDRs:
		(In thousands)	31-Dec-13
			Accrual			Nonaccrual (1) (2)			Total TDRs
		Non-FHA/VA Residential Mortgage loans	$	263,919		$	73,324		$	337,243
		Commercial Mortgage Loans		53,509			38,441			91,950
		Commercial and Industrial Loans		84,419			69,156			153,575
		Construction Loans:
		Land		1,000			4,325			5,325
		Construction-commercial		-			3,924			3,924
		Construction-residential		3,332			7,562			10,894
		Consumer Loans - Auto		8,512			5,610			14,122
		Finance Leases		2,275			85			2,360
		Consumer Loans - Other		8,417			2,448			10,865
		Total Troubled Debt Restructurings	$	425,383		$	204,875		$	630,258
	-1	Included in non-accrual loans are $95.7 million in loans that are performing under the terms of the restructuring agreement but are reported
		in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for
		reinstatement to accrual status and there is no doubt about full collectibility.
	-2	Excludes non-accrual TDRs held for sale with a carrying value of $45.9 million as of December 31, 2013.
		(In thousands)	31-Dec-12
			Accrual			Nonaccrual (1)			Total TDRs
		Non-FHA/VA Residential Mortgage loans	$	287,198		$	124,686		$	411,884
		Commercial Mortgage Loans		163,079			124,584			287,663
		Commercial and Industrial Loans		36,688			96,381			133,069
		Construction Loans:
		Land		1,607			3,873			5,480
		Construction-commercial		-			61,488			61,488
		Construction-residential		947			18,278			19,225
		Consumer Loans - Auto		6,615			4,817			11,432
		Finance Leases		1,900			119			2,019
		Consumer Loans - Other		6,744			2,726			9,470
		Total Troubled Debt Restructurings	$	504,778		$	436,952		$	941,730
	-1	Included in non-accrual loans are $197.2 million in loans that are performing under the terms of the restructuring agreement but are
		reported in non-accrual until the restructured loans meet the criteria of sustained payment performance under the revised terms for
		reinstatement to accrual status and there is no doubt about full collectibility.
Schedule Of Troubled Debt Restructurings [Table Text Block]	'																								'
	(In thousands)	Year ended December 31, 2013
		Number of contracts		Premodification Outstanding Recorded Investment			Postmodification Outstanding Recorded Investment
	Troubled Debt Restructurings:
	Non-FHA/VA Residential Mortgage loans	292		$	48,181		$	48,664
	Commercial Mortgage Loans	17			6,000			6,161
	Commercial and Industrial Loans	27			79,531			53,525
	Construction Loans:
	Land	7			341			344
	Construction-Commercial	-			-			-
	Construction-Residential	1			195			195
	Consumer Loans - Auto	557			7,582			7,582
	Finance Leases	75			1,435			1,435
	Consumer Loans - Other	1,452			6,518			6,518
	Total Troubled Debt Restructurings	2,428		$	149,783		$	124,424
	(in thousands)	Year ended December 31, 2012
		Number of contracts		Premodification Outstanding Recorded Investment			Postmodification Outstanding Recorded Investment
	Troubled Debt Restructurings:
	Non-FHA/VA Residential Mortgage loans	491		$	80,000		$	80,368
	Commercial Mortgage Loans	43			103,930			103,912
	Commercial and Industrial Loans	72			90,639			71,039
	Construction Loans:
	Land	7			2,654			2,655
	Construction-Commercial	4			5,257			5,247
	Construction-Residential	1			4,179			4,180
	Consumer Loans - Auto	486			6,036			5,993
	Finance Leases	86			1,579			1,579
	Consumer Loans - Other	1,122			7,033			7,033
	Total Troubled Debt Restructurings	2,312		$	301,307		$	282,006
Loan Modifications Considered Troubled Debt Restructurings Defaulted [Table Text Block]	'																								'
		Year ended December 31,
	(In thousands)	2013					2012
		Number of contracts		Recorded Investment			Number of contracts		Recorded Investment
	Non-FHA/VA Residential Mortgage loans	81		$	13,415		166		$	26,669
	Commercial Mortgage Loans	1			46,102		11			6,057
	Commercial and Industrial Loans	2			3,829		13			30,629
	Construction Loans
	Land	2			66		-			-
	Construction-commercial	-			-		1			2,999
	Construction-Residential	1			186		1			5,383
	Consumer Loans - Auto	9			86		43			448
	Consumer Loans - Other	40			219		73			410
	Finance Leases	3			38		3			70
	Total	139		$	63,941		311		$	72,665
Loan Restructuring and Effect on Allowance for Loan and Lease Losses [Table Text Block]	'																								'
	(In thousands)		31-Dec-13			31-Dec-12
	Principal balance deemed collectible at end of year		$	78,342		$	129,405
	Amount charged off, net		$	20,889		$	2,735
	(Reductions) charges to the provision for loan losses (1)		$	-4,084		$	1,090
	Allowance for loan losses at end of year		$	1,436		$	5,318
	-1	During 2013, the Corporation recorded a recovery of $4.5 million related to a restructured loan that was repaid.

ALLOWANCE_FOR_LOAN_AND_LEASE_L1

ALLOWANCE FOR LOAN AND LEASE LOSSES (Tables)	12 Months Ended
	Dec. 31, 2013
Changes in Allowance for Loan and Lease Losses [Table Text Block]	'
		The changes in the allowance for loan and lease losses were as follows:
		(In thousands)	Residential		Commercial		Commercial and		Construction		Consumer
		Year Ended December 31, 2013	Mortgage Loans		Mortgage Loans		Industrial Loans		Loans		Loans		Total
		Allowance for loan and lease losses:
		Beginning balance	$	68,354	$	97,692	$	146,900	$	61,600	$	60,868	$	435,414
		Charge-offs		-30,192		-27,400		-65,171		-30,539		-63,108		-216,410
		Charge-offs related to bulk sales		-98,972		-40,057		-44,678		-12,784		-		-196,491
		Recoveries		1,165		4,855		4,636		2,076		6,862		19,594
		Provision		92,755		27,357		53,048		16,712		53,879		243,751
		Reclassification (1)		-		10,691		-9,440		-1,251		-		-
		Ending balance	$	33,110	$	73,138	$	85,295	$	35,814	$	58,501	$	285,858
		Ending balance: specific reserve for impaired loans	$	18,125	$	32,189	$	26,686	$	22,144	$	3,457	$	102,601
		Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
		Ending balance: general allowance	$	14,985	$	40,949	$	58,609	$	13,670	$	55,044	$	183,257
		Loans held for investment:
		Ending balance	$	2,549,008	$	1,823,608	$	3,028,322	$	168,713	$	2,066,519	$	9,636,170
		Ending balance: impaired loans	$	410,994	$	219,372	$	187,104	$	72,717	$	28,925	$	919,112
		Ending balance: purchased credit-impaired
		loans	$	-	$	-	$	-	$	-	$	4,791	$	4,791
		Ending balance: loans with general allowance	$	2,138,014	$	1,604,236	$	2,841,218	$	95,996	$	2,032,803	$	8,712,267
	-1	Refer to Note 7 for information about the reclassification of certain loans between commercial and industrial and commercial mortgage made in the second quarter 2013.
		(In thousands)	Residential		Commercial		Commercial and		Construction		Consumer
		Year Ended December 31, 2012	Mortgage Loans		Mortgage Loans		Industrial Loans		Loans		Loans		Total
		Allowance for loan and lease losses:
		Beginning balance	$	68,678	$	108,992	$	164,490	$	91,386	$	60,371	$	493,917
		Charge-offs		-37,944		-21,779		-49,521		-45,008		-43,735		-197,987
		Recoveries		1,089		810		3,605		4,267		9,214		18,985
		Provision (release)		36,531		-778		38,773		10,955		35,018		120,499
		Reclassification		-		10,447		-10,447		-		-		-
		Ending balance	$	68,354	$	97,692	$	146,900	$	61,600	$	60,868	$	435,414
		Ending balance: specific reserve for impaired loans	$	47,171	$	50,959	$	80,167	$	39,572	$	3,880	$	221,749
		Ending balance: purchased credit-impaired loans	$	-	$	-	$	-	$	-	$	-	$	-
		Ending balance: general allowance	$	21,183	$	46,733	$	66,733	$	22,028	$	56,988	$	213,665
		Loans held for investment:
		Ending balance	$	2,747,217	$	1,883,798	$	3,048,547	$	361,875	$	2,012,677	$	10,054,114
		Ending balance: impaired loans	$	584,719	$	354,525	$	320,030	$	180,683	$	25,337	$	1,465,294
		Ending balance: purchased credit-impaired
		loans	$	-	$	-	$	-	$	-	$	10,602	$	10,602
		Ending balance: loans with general allowance	$	2,162,498	$	1,529,273	$	2,728,517	$	181,192	$	1,976,738	$	8,578,218

LOANS_HELD_FOR_SALE_Tables

LOANS HELD FOR SALE (Tables)	12 Months Ended
	Dec. 31, 2013
Portfolio of Loans Held for Sale [Table Text Block]	'
		December 31,
		2013		2012
		(In thousands)
	Residential mortgage loans	$	21,168	$	82,753
	Construction loans		47,802		-
	Commercial and Industrial loans		-		1,178
	Commercial mortgage loans		6,999		1,463
	Total	$	75,969	$	85,394

RELATED_PARTY_TRANSACTIONS_Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Dec. 31, 2013
Related Party Transactions [Abstract]	'
Schedule of Related Party Transactions [Table Text Block]	'
		Amount
		(In thousands)
	Balance at December 31, 2011	$	6,155
	New loans		71
	Payments		-147
	Other changes		-1,986
	Balance at December 31, 2012		4,093
	New loans		51
	Payments		-750
	Other changes		-1,999
	Balance at December 31, 2013	$	1,395

PROPERTY_PLANT_AND_EQUIPMENT_T

PROPERTY PLANT AND EQUIPMENT (TABLES)	12 Months Ended
	Dec. 31, 2013
Property Plant And Equipment [Abstract]	'
Property Plant And Equipment [Text Block]	'
		Useful Life In Years		As of December 31,
					2013		2012
				(Dollars in thousands)
	Buildings and improvements		Oct-40	$	141,836	$	143,611
	Leasehold improvements		15-Jan		57,833		59,670
	Furniture and equipment		10-Mar		147,640		144,441
					347,309		347,722
	Accumulated depreciation				-216,170		-196,770
					131,139		150,952
	Land				25,655		27,920
	Projects in progress				10,152		2,491
	Total premises and equipment, net			$	166,946	$	181,363

GOODWILL_AND_OTHER_INTANGIBLES1

GOODWILL AND OTHER INTANGIBLES (Tables)	12 Months Ended
	Dec. 31, 2013
Gross Amount and Accumulated Amortization of Other Intangible Assets [Table Text Block]	'
	The following tables show the gross amount and accumulated amortization of the Corporation’s intangible assets recognized as part of Other Assets in the consolidated statement of financial condition:
		December 31,			December 31,
	(Dollars in thousands)	2013			2012
	Core deposit intangible:
	Gross amount	$	45,844		$	45,844
	Accumulated amortization		-38,863			-36,509
	Net carrying amount	$	6,981		$	9,335
	Remaining amortization period		9.8 years			10.4 years
	Purchased credit card relationship intangible:
	Gross amount	$	24,465		$	24,465
	Accumulated amortization		-4,678			-954
	Net carrying amount	$	19,787		$	23,511
	Remaining amortization period		8.0 Years			9.0 years
Schedule of Expected Amortization Expense [Table Text Block]	'
	The following table presents the estimated aggregate annual amortization expense for intangible assets:
				Amount
				(In thousands)
		2014	$	4,943
		2015		4,631
		2016		4,089
		2017		3,471
		2018 and after		9,634

NONCONSOLIDATED_VARIABLE_INTER1

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS (Tables)	12 Months Ended
	Dec. 31, 2013
Changes in Servicing Assets [Table Text Block]	'
		The changes in servicing assets are shown below:
			Year Ended December 31,
			2013			2012			2011
			(In thousands)
		Balance at beginning of year	$	17,524		$	15,226		$	15,163
		Capitalization of servicing assets		7,649			6,348			5,150
		Amortization		-3,289			-3,014			-2,491
		Adjustment to servicing assets for loans repurchased (1)		-357			-642			-305
		Adjustment to fair value		460			-394			-2,291
		Balance at end of year	$	21,987		$	17,524		$	15,226
	-1	Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.
Changes in Impairment Allowance [Table Text Block]	'
	Changes in the impairment allowance were as follows:
		Year ended December 31,
		2013			2012			2011
			(In thousands)
	Balance at beginning of year	$	672		$	2,725		$	434
	Temporary impairment charges		277			763			2,732
	OTTI of servicing assets		-			-2,447			-
	Recoveries		-737			-369			-441
	Balance at end of year	$	212		$	672		$	2,725
Components of Net Servicing Income [Table Text Block]	'
	The components of net servicing income are shown below:
		Year ended December 31,
		2013			2012			2011
			(In thousands)
	Servicing fees	$	7,164		$	5,650		$	5,268
	Late charges and prepayment penalties		701			642			751
	Adjustment for loans repurchased		-357			-642			-305
	Other		-407			-			-
	Servicing income, gross		7,101			5,650			5,714
	Amortization and impairment of servicing assets		-2,829			-3,408			-4,782
	Servicing income, net	$	4,272		$	2,242		$	932
Key Economic Assumptions Used in Determining Fair Value at Time of Sale of Loans [Table Text Block]	'
	The Corporation’s servicing assets are subject to prepayment and interest rate risks. Key economic assumptions used in determining the fair value at the time of sale ranged as follows:
		Maximum			Minimum
	2013:00:00
	Constant prepayment rate:
	Government-guaranteed mortgage loans	10.5	%		8.9	%
	Conventional conforming mortgage loans	10.9	%		8.7	%
	Conventional non-conforming mortgage loans	14.3	%		12.3	%
	Discount rate:
	Government-guaranteed mortgage loans	12	%		11.5	%
	Conventional conforming mortgage loans	10	%		9.5	%
	Conventional non-conforming mortgage loans	14.3	%		13.8	%
	2012:00:00
	Constant prepayment rate:
	Government-guaranteed mortgage loans	12.4	%		11.6	%
	Conventional conforming mortgage loans	12.8	%		12.3	%
	Conventional non-conforming mortgage loans	13.8	%		13.3	%
	Discount rate:
	Government-guaranteed mortgage loans	12	%		12	%
	Conventional conforming mortgage loans	10	%		10	%
	Conventional non-conforming mortgage loans	14.3	%		14.3	%
	2011:00:00
	Constant prepayment rate:
	Government-guaranteed mortgage loans	12.9	%		10.6	%
	Conventional conforming mortgage loans	14.3	%		12.7	%
	Conventional non-conforming mortgage loans	13.9	%		11.7	%
	Discount rate:
	Government-guaranteed mortgage loans	12	%		11.3	%
	Conventional conforming mortgage loans	11.5	%		9.3	%
	Conventional non-conforming mortgage loans	15	%		13.8	%
Weighted-Averages of Key Economic Assumptions in Valuation Model [Table Text Block]	'
		(Dollars in thousands)
	Carrying amount of servicing assets	$	21,987
	Fair value	$	24,679
	Weighted average expected life (in years)		9.84
	Constant prepayment rate (weighted average annual rate)		8.9	%
	Decrease in fair value due to 10% adverse change	$	897
	Decrease in fair value due to 20% adverse change	$	1,739
	Discount rate (weighted average annual rate)		10.6	%
	Decrease in fair value due to 10% adverse change	$	1,046
	Decrease in fair value due to 20% adverse change	$	2,012

DEPOSITS_Tables

DEPOSITS (Tables)	12 Months Ended
	Dec. 31, 2013
Summary of Deposit Balances [Table Text Block]	'
	The following table summarizes deposit balances:
		December 31,
		2013		2012
		(In thousands)
	Type of account and interest rate:
	Non-interest-bearing checking accounts	$	851,212	$	837,387
	Savings accounts - 0.20% to 1.00% (2012- 0.25% to 1.21%)		2,334,831		2,295,766
	Interest-bearing checking accounts - 0.25% to 1.06% (2012- 0.25% to 1.16%)		1,167,480		1,108,053
	Certificates of deposit- 0.10% to 5.05% (2012- 0.10% to 5.43%)		2,384,378		2,248,896
	Brokered certificates of deposit- 0.45% to 4.94% (2012- 0.40% to 5.32%)		3,142,023		3,374,444
		$	9,879,924	$	9,864,546
Brokered Certificates Of Deposit Mature [Table Text Block]	'
	Brokered certificates of deposit mature as follows:
		December 31,
		2013
		(In thousands)
	One to ninety days	$	351,371
	Over ninety days to one year		1,359,550
	One to three years		1,242,731
	Three to five years		169,888
	Over five years		18,483
	Total	$	3,142,023
Schedule of cash deposits maturity [Table Text Block]	'
	The following table presents a summary of CDs, including brokered CDs, with a remaining term of more than one year as of December 31, 2013:
			Total
			(In thousands)
	Over one year to two years	$	1,643,085
	Over two years to three years		499,202
	Over three years to four years		159,750
	Over four years to five years		135,550
	Over five years		19,008
	Total	$	2,456,595
Schedule of Interest Expenses on Deposits [Table Text Block]	'
	A table showing interest expense on deposits follows:
			Year Ended December 31,
			2013		2012		2011
					(In thousands)
	Interest-bearing checking accounts	$	8,419	$	9,421	$	13,760
	Savings		15,852		17,382		20,530
	Certificates of deposit		29,264		34,602		45,960
	Brokered certificates of deposit		38,252		66,854		111,477
	Total	$	91,787	$	128,259	$	191,727

SECURITIES_SOLD_UNDER_AGREEMEN1

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule Of Repurchase Agreements [Table Text Block]	'
			December, 31
			2013			2012
			(Dollars in thousands)
		Repurchase agreements, interest ranging from 2.45% to 3.32%
		(December 31, 2012 -2.45% to 3.39%) (1)	$	900,000		$	900,000
	-1	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call before
		their contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currently
		tied to variable rates.
Schedule of Repurchase Agreement Maturity [Table Text Block]	'
	Repurchase agreements mature as follows:
			31-Dec-13
			(In thousands)
		Two to three years	$	400,000
		Three to five years		500,000
		Total	$	900,000
Schedule of Securities Sold Under Repurchase Agreements [Table Text Block]	'
	The following securities were sold under agreements to repurchase:
			31-Dec-13
			Amortized						Approximate	Weighted
			Cost of						Fair Value	Average
			Underlying			Balance of			of Underlying	Interest Rate
	Underlying Securities		Securities			Borrowing			Securities	of Security
			(In thousands)
	U.S. government-sponsored agencies	$	212,218		$	178,360		$	198,968		1.31	%
	Mortgage-backed securities		858,626			721,640			843,514		2.59	%
	Total	$	1,070,844		$	900,000		$	1,042,482
	Accrued interest receivable	$	2,925
			31-Dec-12
			Amortized						Approximate		Weighted
			Cost of						Fair Value		Average
			Underlying			Balance of			of Underlying		Interest Rate
	Underlying Securities		Securities			Borrowing			Securities		of Security
			(In thousands)
	U.S. government-sponsored agencies	$	75,075		$	64,856		$	75,041		1.02	%
	Mortgage-backed securities		966,732			835,144			995,927		2.79	%
	Total	$	1,041,807		$	900,000		$	1,070,968
	Accrued interest receivable	$	2,916
Repurchase Agreements Grouped by Counterparty [Table Text Block]	'
	Repurchase agreements as of December 31, 2013, grouped by counterparty, were as follows:
		(Dollars in thousands)					Weighted Average
		Counterparty		Amount			Maturity (In Months)
		Citigroup Global Markets		$	300,000		34
		JP Morgan Chase			200,000		38
		Dean Witter / Morgan Stanley			100,000		46
		Credit Suisse First Boston			300,000		48
				$	900,000

ADVANCES_FROM_THE_FEDERAL_HOME1

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) (Tables)	12 Months Ended
	Dec. 31, 2013
Summary of Advances from FHLB [Table Text Block]	'
	The following is a summary of the advances from the FHLB:
			December 31,		December 31,
			2013		2012
			(In thousands)
		Fixed-rate advances from FHLB, with a weighted average
		interest rate of 1.11% (December 31, 2012 - 2.26%)	$	300,000	$	508,440
Advances from FHLB Mature [Table Text Block]	'
	Advances from FHLB mature as follows:
			December 31,
			2013
			(In thousands)
		Over one to three years	$	100,000
		Three to Four years		200,000
		Total	$	300,000

OTHER_BORROWINGS_Tables

OTHER BORROWINGS (Tables)	12 Months Ended
	Dec. 31, 2013
Components of Other Borrowings [Table Text Block]	'
		December 31,		December 31,
		2013		2012
		(In thousands)
	Junior subordinated debentures due in 2034,
	interest-bearing at a floating rate of 2.75%
	over 3-month LIBOR (2.99% as of December 31, 2013
	and 3.06% as of December 31, 2012)	$	103,093	$	103,093
	Junior subordinated debentures due in 2034,
	interest-bearing at a floating rate of 2.50%
	over 3-month LIBOR (2.75% as of December 31, 2013
	and 2.81% as of December 31, 2012)		128,866		128,866
		$	231,959	$	231,959

EARNINGS_PER_COMMON_SHARE_Tabl

EARNINGS PER COMMON SHARE (Tables)	12 Months Ended
	Dec. 31, 2013
Calculations of Earnings Per Common Share [Table Text Block]	'
	The calculation of earnings per common share for the years ended December 31, 2013, 2012, and 2011 is as follows:
			Year Ended December 31,
	(In thousands, except per share information)		2013		2012		2011
	Net (loss) income		$	-164,487	$	29,782	$	-82,232
	Cumulative convertible preferred stock dividend (Series G)			-		-		-16,903
	Preferred stock discount accretion (Series G) (1)		-		-		-5,634
	Favorable impact from issuing common stock in exchange for Series G
	mandatorily convertible preferred stock (Refer to Note 20) (2)			-		-		277,995
	Net (loss) income attributable to common stockholders- basic			-164,487		29,782		173,226
	Convertible preferred stock dividends and accretion		-		-		22,537
	Net income (loss) attributable to common stockholders- diluted		$	-164,487	$	29,782	$	195,763
	Average common shares outstanding			205,542		205,366		64,466
	Average potential common shares		-		462		25,192
	Average common shares outstanding - assuming dilution			205,542		205,828		89,658
	Basic (loss) earnings per common share		$	-0.8	$	0.15	$	2.69
	Diluted (loss) earnings per common share		$	-0.8	$	0.14	$	2.18
	____________
	-1	Includes a noncash adjustment of $0.2 million for the year ended December 31, 2011 as an acceleration of the Series G preferred stock
		discount accretion pursuant to amendments to the exchange agreement with the Treasury, the sole holder of the Series G preferred stock.
	-2	Excess of carrying amount of the Series G preferred stock exchanged over the fair value of new common shares issued in 2011.

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	12 Months Ended
	Dec. 31, 2013
Activity of Stock Options [Table Text Block]	'
	The activity of stock options granted under the 1997 stock option plan for the year ended December 31, 2013 is set forth below:
							Weighted Average		Aggregate
							Remaining		Intrinsic
		Number of			Weighted Average		Contractual Term		Value
		Options			Exercise Price		(Years)		(In thousands)
	Beginning of year	113,158		$	206.96
	Options expired	-7,795			192.2
	Options cancelled	-3,928			236.59
	End of year outstanding and exercisable	101,435		$	206.95		2.1	$	-
	No stock options have been granted under the 1997 stock plan since its expiration on January 21, 2007; therefore, no compensation associated with stock options was recorded during 2013, 2012 and 2011.
Restricted Stock Activity Under Omnibus Plan [Table Text Block]	'
	The following table summarizes the restricted stock activity in 2013 under the Omnibus Plan for both executive
	officers covered by the TARP requirements and other employees as well as for the independent directors:
			2013
		Number of			Weighted
		shares of			Average
		restricted			Grant Date
		stock			Fair Value
	Non-vested shares at beginning of year		770,507		$	2.51
	Granted		743,185			3.7
	Forfeited		-58,985			4.23
	Vested		-43,522			3.45
	Non-vested shares at end of year		1,411,185		$	3.04

OTHER_NON_INTEREST_INCOME_Tabl

OTHER NON- INTEREST INCOME (Tables)	12 Months Ended
	Dec. 31, 2013
Other Non-interest Income [Abstract]	'
Schedule of other non interest income [Table Text Block]	'
		A detail of other non-interest income is as follows:
			Year Ended December 31,
				2013		2012		2011
			(In thousands)
		Non-deferrable loan fees	$	2,384	$	5,335	$	6,775
		Commissions and fees-broker-dealer-related		97		2,630		1,735
		Gain on sale of assets First Bank Insurance VI		-		-		2,845
		Lower of cost or market adjustment-commercial loans held for sale		-1,165		-		-
		Credit card loans interchange and other fees		6,694		7,239		-
		Other		24,343		16,918		19,615
		Total	$	32,353	$	32,122	$	30,970

OTHER_NON_INTEREST_EXPENSES_Ta

OTHER NON- INTEREST EXPENSES (Tables)	12 Months Ended
	Dec. 31, 2013
Other Non Interest Expenses [Abstract]	'
Schedule of other non interest expenses [Table Text Block]	'
	A detail of non-interest expenses is as follows:
		Year Ended December 31,
			2013		2012		2011
			(In thousands)
	Supplies and printing	$	3,014	$	2,811	$	2,168
	Contingency adjustment-tax credits		-		2,489		-
	Reserve release for off-balance sheet exposures		-443		-1,914		-6,230
	Contingency for attorney's fees-Lehman		2,500		-		-
	Amortization of intangible assets		6,078		3,306		2,354
	Other		18,834		16,559		17,826
	Total	$	29,983	$	23,251	$	16,118

INCOME_TAXES_Tables

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2013
Income Taxes [Abstract]	'
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	'
				Year Ended December 31,
				2013		2012		2011
				(In thousands)
	Current income tax expense		$	7,947	$	5,357	$	7,896
	Deferred income tax (benefit) expense			-2,783		575		1,426
	Total		$	5,164	$	5,932	$	9,322
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	'
		The differences between the income tax expense applicable to income before provision for income taxes and the
		amount computed by applying the statutory tax rate in Puerto Rico were as follows:
			Year Ended December 31,
			2013				2012				2011
			Amount		% of Pretax Income		Amount		% of Pretax Income		Amount		% of Pretax Income
			(Dollars in thousands)
	Computed income tax at statutory rate		$	-62,136		-39.00%	$	10,714		30.00%	$	-21,873		-30.00%
	Federal and state taxes			136		0.10%		-		-		179		0.30%
	Adjustment in deferred tax due to change
	in tax rate			-107,249		-67.30%		-		-		101,955		139.80%
	Benefit of net exempt income			13,320		8.40%		3,627		10.10%		-2,466		-3.40%
	Deferred tax valuation allowance			157,981		99.10%		-9,602		-26.90%		-78,009		-107.00%
	Recognition of unrecognized tax
	benefits, including interest			3,218		2.00%		238		0.70%		3,247		4.50%
	National receipt tax, net			-649		-0.40%		-		-		-		-
	Nontax deductible expenses			146		0.10%		2,417		6.80%		4,092		5.60%
	Other-net			397		0.20%		-1,462		-4.10%		2,197		3.00%
	Total income tax provision		$	5,164		3.20%	$	5,932		16.60%	$	9,322		12.80%
Schedule of significant components Deferred Tax Assets and Liabilities [Table Text Block]	'
	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and their tax bases. Significant components of the Corporation's deferred tax assets and liabilities as of December 31, 2013 and 2012 were as follows:
				December 31,
				2013		2012
				(In thousands)
	Deferred tax asset:
	Allowance for loan and lease losses		$	108,811	$	130,652
	Unrealized losses on derivatives activities			1,483		1,647
	Legal reserve			756		452
	Reserve for insurance premium cancellations			687		427
	Net operating loss and charitable contribution carryforward available			373,253		213,566
	Impairment on investment			2,409		2,409
	Tax credits available for carryforward available			6,293		3,420
	Unrealized net loss on equity investment			5,003		2,594
	Unrealized loss on available-for-sale securities, net			337		-
	Settlement payment-closing agreement			7,313		5,625
	Unrealized loss on OREO valuation			13,104		6,724
	Other			19,790		10,650
	Gross deferred tax assets			539,239		378,166
	Valuation allowance			-522,708		-359,947
	Total deferred tax assets, net of valuation allowance			16,531		18,219
	Deferred tax liabilities:
	Unrealized gain on available-for-sale securities, net			-		6,524
	Differences between the assigned values and tax bases of asset and
	liabilities recognized in purchase business combinations			1,034		1,771
	Unrealized gain on other investments			625		360
	Other			7,228		4,697
	Gross deferred tax liabilities			8,887		13,352
	Net deferred tax assets		$	7,644	$	4,867
Schedule of reconciliation of change in Unrecognized Tax Benefits [Table Text Block]	'
	The following table reconciles the balance of UTBs:
				2013		2012		2011
				(In thousands)
	Balance at beginning of year		$	2,374	$	2,374	$	-
	Increases related to positions taken during prior years			1,936		-		2,374
	Balance at end of year		$	4,310	$	2,374	$	2,374

LEASE_COMMITMENTS_Tables

LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2013
Lease Commitments [Abstract]	'
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	'
		Amount
		(In thousands)
	2014	$	8,257
	2015		7,088
	2016		6,417
	2017		5,690
	2018		5,119
	2019 and later years		34,501
	Total	$	67,072

FAIR_VALUE_Tables

FAIR VALUE (Tables)	12 Months Ended
	Dec. 31, 2013
Assets and Liabilities Measured at Fair Value on Recurring Basis [Table Text Block]	'
	Assets and liabilities measures at fair value on a recurring basis, are summarized below:
		As of December 31, 2013												As of December 31, 2012
		Fair Value Measurements Using												Fair Value Measurements Using
	(In thousands)	Level 1			Level 2			Level 3			Assets/Liabilities at Fair Value			Level 1		Level 2		Level 3		Assets/Liabilities at Fair Value
	Assets:
	Securities available for sale :
	Equity securities	$	33		$	-		$	-		$	33		$	31	$	-	$	-	$	31
	U.S. Treasury Securities		7,499			-			-			7,499			7,499		-		-		7,499
	Noncallable U.S. agency debt		-			200,903			-			200,903			-		159,252		-		159,252
	Callable U.S. agency debt and MBS		-			1,677,651			-			1,677,651			-		1,442,169		-		1,442,169
	Puerto Rico government obligations		-			48,904			2,426			51,330			-		67,509		3,691		71,200
	Private label MBS		-			-			40,866			40,866			-		-		50,926		50,926
	Derivatives, included in assets:
	Interest rate swap agreements		-			162			-			162			-		288		-		288
	Purchased interest rate cap agreements		-			58			-			58			-		-		-		-
	Forward contracts		-			174			-			174			-		3		-		3
	Liabilities:
	Derivatives, included in liabilities:
	Interest rate swap agreements		-			3,965			-			3,965			-		5,776		-		5,776
	Written interest rate cap agreement		-			58			-			58			-		-		-		-
	Forward contracts		-			-			-			-			-		5		-		5
Schedule of Changes in Fair Value [Table Text Block]	'
		The table below presents a reconciliation of all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the years ended December 31, 2013, 2012, and 2011:
			2013			2012			2011
		Level 3 Instruments Only (In thousands)	Securities Available for Sale (1)			Securities Available for Sale (1)			Securities Available for Sale (1)
		Beginning balance	$	54,617		$	65,463		$	74,993
		Total gain (losses) realized/unrealized:
		Including in earnings		-117			-2,002			-1,971
		Including in other comprehensive income		2,795			6,036			3,946
		Held-to-maturity investment securities
		reclassified to available-for-sale		-			-			2,000
		Sales		-			-1,450			-
		Principal repayments and amortization		-14,003			-13,430			-13,505
		Ending balance	$	43,292		$	54,617		$	65,463
		___________________
	-1	Amounts mostly related to certain private label mortgage-backed securities.
Impairment or Valuation Adjustments were Recorded for Assets Recognized at Fair Value [Table Text Block]	'
	The table below summarizes changes in unrealized gains and losses recorded in earnings for the years ended December 31, 2013, 2012, and 2011 for Level 3 assets and liabilities that are still held at the end of each year:
		Changes in Unrealized Losses (Year Ended December 31, 2013)			Changes in Unrealized Losses (Year Ended December 31, 2012)			Changes in Unrealized Losses (Year Ended December 31, 2011)
	Level 3 Instruments Only	Securities Available for Sale			Securities Available for Sale			Securities Available for Sale
	(In thousands)
	Changes in unrealized losses relating to assets
	still held at reporting date:
	Net impairment losses on investment securities
	(credit component)	$	-117		$	-2,002		$	-1,971
		As of December 31, 2013, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
			Carrying value as of December 31, 2013									(Losses) gain recorded for the Year Ended December 31, 2013
			Level 1			Level 2			Level 3
				(In thousands)
		Loans receivable (1)	$	-		$	-		$	465,191		$	-13,928
		OREO (2)		-			-			160,193			-25,698
		Mortgage servicing rights (3)		-			-			21,987			460
		Loans Held for Sale (4)		-			-			54,801			-338
	-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
		collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
		involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
		(e.g., absorption rates), which are not market observable.
	-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
		assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
		rates, income producing properties net operating income), which are not market observable. Losses were related to
		market valuation adjustments after the transfer of the loan to the OREO portfolio.
	-3	Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage
		prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and accordingly,
		they are measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights included:
		prepayment rate 8.90% and discount rate 10.60%.
	-4	The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans, and for
		loans with signed sale agreements, the value was determined based on the sales price on such agreements.
		As of December 31, 2012, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
			Carrying value as of December 31, 2012									(Losses) recorded for the Year Ended December 31, 2012
			Level 1			Level 2			Level 3
				(In thousands)
		Loans receivable (1)	$	-		$	-		$	757,152		$	-110,457
		Other Real Estate Owned (2)		-			-			185,764			-8,851
		Mortgage servicing rights (3)		-			-			17,524			-394
		Loans Held For Sale (4)		-			-			2,641			-2,168
	-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
		collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
		involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
		(e.g., absorption rates), which are not market observable.
	-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
		assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
		rates, income producing properties net operating income), which are not market observable. Losses were related to
		market valuation adjustments after the transfer of the loan to the OREO portfolio.
	-3	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage
		prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and, accordingly,
		they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included:
		prepayment rate 12.15% and discount rate 11.08%.
	-4	Level 3 Loans Held for Sale are the $5.2 million Commercial and Industrial and Commercial Mortgage loans transferred to
		held for sale during the fourth quarter of 2012, which were recorded at a value of $2.6 million.
		As of December 31, 2011, impairment or valuation adjustments were recorded for assets recognized at fair value on a nonrecurring basis as shown in the following table:
			Carrying value as of December 31, 2011									(Losses) recorded for the Year Ended December 31, 2011
			Level 1			Level 2			Level 3
				(In thousands)
		Loans receivable (1)	$	-		$	-		$	703,855		$	-200,263
		Other Real Estate Owned (2)		-			-			114,292			-10,855
		Mortgage Servicing Rights (3)		-			-			15,226			-2,291
	-1	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the
		collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions
		involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral
		(e.g., absorption rates), which are not market observable.
-2	The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar
	assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption
	rates, income producing properties net operating income), which are not market observable. Losses were related to
	market valuation adjustments after the transfer of the loan to the OREO portfolio.
-3	Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage
	prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, accordingly,
	they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included:
	prepayment rate 12.5% and discount rate 11.10%.
Estimated Fair Value and Carrying Value of Financial Instruments [Table Text Block]	'
	The following table presents the estimated fair value and carrying value of financial instruments as of December 31, 2013 and 2012:
		Total Carrying Amount in Statement of Financial Condition December 31, 2013			Fair Value Estimated December 31, 2013			Level 1			Level 2			Level 3
		(In thousands)
	Assets:
	Cash and due from banks and money
	market investments	$	655,671		$	655,671		$	655,671		$	-		$	-
	Investment securities available
	for sale		1,978,282			1,978,282			7,532			1,927,458			43,292
	Other equity securities		28,691			28,691			-			28,691			-
	Loans held for sale		75,969			76,684			-			21,883			54,801
	Loans held for investment		9,636,170			-			-			-			-
	Less: allowance for loan and lease losses		-285,858
	Loans held for investment, net of
	allowance	$	9,350,312			9,127,234			-			-			9,127,234
	Derivatives included in assets		394			394			-			394			-
	Liabilities:
	Deposits		9,879,924			9,898,615			-			9,898,615			-
	Securities sold under agreements to
	repurchase		900,000			976,151			-			976,151			-
	Advances from FHLB		300,000			297,523			-			297,523			-
	Other borrowings		231,959			106,772			-			-			106,772
	Derivatives included in liabilities		4,023			4,023			-			4,023			-
		Total Carrying Amount in Statement of Financial Condition December 31, 2012			Fair Value Estimated December 31, 2012				Level 1			Level 2			Level 3
		(In thousands)
	Assets:
	Cash and due from banks and money
	market investments	$	946,851		$	946,851		$	946,851		$	-		$	-
	Investment securities available
	for sale		1,731,077			1,731,077			7,530			1,668,930			54,617
	Other equity securities		38,757			38,757			-			38,757			-
	Loans held for sale		85,394			87,995			-			85,354			2,641
	Loans held for investment		10,054,114
	Less: allowance for loan and lease
	losses		-435,414
	Loans held for investment, net of
	allowance	$	9,618,700			9,545,505			-			-			9,545,505
	Derivatives included in assets		291			291			-			291			-
	Liabilities:
	Deposits		9,864,546			9,901,297			-			9,901,297			-
	Securities sold under agreements to
	repurchase		900,000			999,663			-			999,663			-
	Advances from FHLB		508,440			512,089			-			512,089			-
	Other borrowings		231,959			134,058			-			-			134,058
	Derivatives included in liabilities		5,781			5,781			-			5,781			-
Fair Value, Assets and Liabilities Measured on Nonrecurring Basis, Valuation Techniques [Table Text Block]	'
	Qualitative information regarding the fair value measurements for Level 3 financial instruments is as follows:
		31-Dec-13
		Method		Inputs
	Loans	Income, Market, Comparable Sales, Discounted Cash Flows		External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
	OREO	Income, Market, Comparable Sales, Discounted Cash Flows		External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
	Mortgage servicing rights	Discounted Cash Flows		Weighted average prepayment rate of 8.90%; weighted average discount rate of 10.60%
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Table Text Block]	'
	The table below presents qualitative information for all assets and liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) as of December 31, 2013:
		31-Dec-13
	(In thousands)	Fair Value			Valuation Technique		Unobservable Input		Range
	Investment securities available for sale:
	Private label MBS	$	40,866		Discounted cash flow		Discount rate		14.50%
							Prepayment rate		15.86% -100% (Weighted Average 29%)
							Projected Cumulative Loss Rate		0.58% - 38.16% (Weighted Average 6.8%)
	Puerto Rico Government Obligations		2,426		Discounted cash flow		Prepayment Speed		5.61%

SUPPLEMENTAL_CASH_FLOW_INFORMA1

SUPPLEMENTAL CASH FLOW INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Supplemental Cash Flow Information [Table Text Block]	'
			Year Ended December 31,
			2013		2012		2011
			(In thousands)
	Cash paid for:
		Interest on borrowings	$	119,312	$	164,364	$	255,363
		Income tax		4,447		8,603		2,852
	Noncash investing and financing activities:
		Additions to other real estate owned		104,144		169,432		155,621
		Additions to auto and other repossessed assets		69,069		48,910		65,049
		Capitalization of servicing assets		7,649		6,348		5,150
		Loan securitizations		355,506		239,766		214,399
		Loans held for investment transferred to held for sale		181,620		2,641		-
		Property plant and equipment transferred to other assets		2,225		-		-
	Preferred stock exchanged for new common stock issued:
		Preferred stock exchanged (Series G)		-		-		361,962
		New common stock issued		-		-		89,602
	Loans sold to CPG/GS in exchange for an acquisition loan and an
		equity interest in CPG/GS		-		-		183,709
	Reclassification of held-to-maturity investment securities to
		available for sale		-		-		88,751

REGULATORY_MATTERS_COMMITMENTS1

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES (Tables)	12 Months Ended
	Dec. 31, 2013
Regulatory Matters, Commitments and Contingencies [Abstract]	'
Corporations and its banking subsidiarys regulatory capital positions [Table Text Block]	'
		The Corporation's and its banking subsidiary's regulatory capital positions as of December 31, 2013 and 2012 were as follows:
			Regulatory Requirements
			Actual				For Capital Adequacy Purposes			To be Well-Capitalized-Regular Thresholds			Consent Order Capital requirements
			Amount		Ratio		Amount		Ratio	Amount		Ratio	Amount		Ratio
			(Dollars in thousands)
	At December 31, 2013
	Total Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,604,548	17.06%		$	752,464	8%		N/A	N/A		N/A	N/A
	FirstBank		$	1,567,232	16.67%		$	751,978	8%	$	939,972	10%	$	1,127,966	12%
	Tier I Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,484,490	15.78%		$	376,232	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,447,262	15.40%		$	375,989	4%	$	563,983	6%	$	939,972	10%
	Leverage ratio
	First BanCorp.		$	1,484,490	11.71%		$	506,878	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,447,262	11.44%		$	506,210	4%	$	632,763	5%	$	1,012,420	8%
	At December 31, 2012
	Total Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,770,003	17.82%		$	794,698	8%		N/A	N/A		N/A	N/A
	FirstBank		$	1,723,085	17.35%		$	794,594	8%	$	993,243	10%	$	1,191,891	12%
	Tier I Capital (to
	Risk-Weighted Assets)
	First BanCorp.		$	1,640,082	16.51%		$	397,349	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,593,225	16.04%		$	399,297	4%	$	595,946	6%	$	993,243	10%
	Leverage ratio
	First BanCorp.		$	1,640,082	12.60%		$	520,664	4%		N/A	N/A		N/A	N/A
	FirstBank		$	1,593,225	12.25%		$	520,056	4%	$	650,069	5%	$	1,040,111	8%
Schedule of detail of commitments to extend credit, standby letters of credit and commitments to sell loans [Table Text Block]	'
	The following table presents a detail of commitments to extend credit and standby letters of credit, and commitments to sell loans:
			December 31,
			2013		2012
			(In thousands)
	Financial instruments whose contract amounts represent credit risk:
	Commitments to extend credit:
	Construction undisbursed funds		$	65,184	$	86,623
	Unused personal lines of credit			735,331		1,057,006
	Commercial lines of credit			386,941		440,181
	Commercial letters of credit			41,081		41,759
	Standby letters of credit			10,527		17,956
	Commitments to sell loans			123,925		29,614

DERIVATIVE_INSTRUMENTS_AND_HED1

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Notional Amounts of All Derivative Instruments [Table Text Block]	'
	The following table summarizes the notional amounts of all derivative instruments:
		Notional Amounts
		December 31,			December 31,
		2013			2012
	Undesignated economic hedges:	(In thousands)
	Interest rate contracts:
	Interest rate swap agreements	$	31,080		$	38,097
	Written interest rate cap agreements		38,391			-
	Purchased interest rate cap agreements		38,391			-
	Forward Contracts:
	Sale of TBA GNMA MBS pools		25,000			6,000
		$	132,862		$	44,097
	Notional amounts are presented on a gross basis with no netting of offsetting exposure positions.
Summary of Fair Value of Derivative Instruments and Location in Statement of Financial Condition [Table Text Block]	'
	The following table summarizes the fair value of derivative instruments and the location of the derivative instruments in the statement of financial condition:
		Asset Derivatives								Liability Derivatives
		Statement of		December 31,			December 31,					December 31,		December 31,
		Financial		2013			2012					2013		2012
		Condition Location		Fair Value			Fair Value			Statement of Financial Condition Location		Fair Value		Fair Value
		(In thousands)
	Undesignated economic hedges:
	Interest rate contracts:
	Interest rate swap agreements	Other assets		$	162		$	288		Accounts payable and other liabilities		$	3,965	$	5,776
	Written interest rate cap agreements	Other assets			-			-		Accounts payable and other liabilities			58		-
	Purchased interest rate cap agreements	Other assets			58			-		Accounts payable and other liabilities			-		-
	Forward Contracts:
	Sales of TBA GNMA MBS pools	Other assets			174			3		Accounts payable and other liabilities			-		5
				$	394		$	291				$	4,023	$	5,781
Effect of Derivative Instruments on Statement of Income (Loss) [Table Text Block]	'
	The following table summarizes the effect of derivative instruments on the statement of income (loss):
		Location of Gain (or loss)			Gain (or Loss) Year ended
		Recognized in Income on			December 31,
		Derivatives			2013			2012			2011
					(In thousands)
	ECONOMIC UNDESIGNATED HEDGES:
	Interest rate contracts:
	Interest rate swap agreements	Interest income - Loans			$	1,685		$	901		$	-1,548
	Written and purchased interest rate cap agreements	Interest income - Loans				10			-			-
	Equity contracts:
	Embedded written and purchased options on stock	Interest expense - Notes payable and other
	index notes payable	borrowings				-			-			-45
	Forward contracts:
	Sales of TBA GNMA MBS pools	Mortgage Banking Activities				176			166			-168
	Total gain (loss) on derivatives				$	1,871		$	1,067		$	-1,761
Summary of Interest Rate Swaps [Table Text Block]	'
		December 31,			December 31,
		2013			2012
			(Dollars in thousands)
	Pay fixed/receive floating:
	Notional amount	$	31,080		$	38,097
	Weighted average receive rate at period-end		1.85%			2.06%
	Weighted average pay rate at period-end		6.77%			6.82%
	Floating rates range from 167 to 187 basis points over 3-month LIBOR

OFFSETTING_OF_ASSETS_AND_LIABI1

OFFSETTING OF ASSETS AND LIABILITIES (Tables)	12 Months Ended
	Dec. 31, 2013
Text Block [Abstract]	'
Offsetting of assets and liabilties	'
	Offsetting of Financial Assets and Derivative Assets
	In thousands
	As of December 31, 2013
						Net Amounts of Assets Presented in the Statement of Financial Position
		Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	58	$	-	$	58	$	-58	$	-	$	-
	As of December 31, 2012
						Net Amounts of Assets Presented in the Statement of Financial Position
		Gross Amounts of Recognized Assets		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	-	$	-	$	-	$	-	$	-	$	-
	Offsetting of Financial Liabilities and Derivative Liabilities
	In thousands
	As of December 31, 2013
						Net Amounts of Liabilities Presented in the Statement of Financial Position
		Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	3,965	$	-	$	3,965	$	-3,965	$	-	$	-
	Repurchase agreements		600,000		-		600,000		-600,000		-		-
	Total	$	603,965	$	-	$	603,965	$	-603,965	$	-	$	-
	As of December 31, 2012
						Net Amounts of Liabilities Presented in the Statement of Financial Position
		Gross Amounts of Recognized Liabilities		Gross Amounts Offset in the Statement of Financial Position					Gross Amounts Not Offset in the Statement of Financial Position
										Financial Instruments		Cash Collateral
														Net Amount
	Description
	Derivatives	$	5,486	$	-	$	5,486	$	-5,486	$	-	$	-
	Repurchase agreements		600,000		-		600,000		-600,000		-		-
	Total	$	605,486	$	-	$	605,486	$	-605,486	$	-	$	-

SEGMENT_INFORMATION_Tables

SEGMENT INFORMATION (Tables)	12 Months Ended
	Dec. 31, 2013
Schedule Of Segment Reporting Information By Segment [Text Block]	'
	The following table presents information about the reportable segments:
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2013:
	Interest income	$	109,074		$	231,077		$	171,972		$	55,075	$	36,999	$	41,591	$	645,788
	Net (charge) credit for transfer of funds		-37,611			1,549			-14,280			41,074		9,268		-		-
	Interest expense		-			-27,834			-			-77,366		-21,748		-3,895		-130,843
	Net interest income (loss)		71,463			204,792			157,692			18,783		24,519		37,696		514,945
	(Provision) release for loan and lease losses		-89,439			-54,240			-101,971			-		10,709		-8,810		-243,751
	Non-interest income (loss)		15,826			38,968			3,904			-66,635		1,284		7,855		1,202
	Direct non-interest expenses		-48,941			-122,560			-64,611			-10,629		-28,554		-45,680		-320,975
	Segment (loss) income	$	-51,091		$	66,960		$	-4,986		$	-58,481	$	7,958	$	-8,939	$	-48,579
	Average earnings assets	$	2,030,120		$	1,954,307		$	4,068,942		$	2,698,559	$	748,209	$	664,051	$	12,164,188
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2012:
	Interest income	$	110,164		$	207,001		$	187,860		$	46,313	$	37,376	$	49,063	$	637,777
	Net (charge) credit for transfer of funds		-48,830			474			-23,706			59,970		12,092		-		-
	Interest expense		-			-30,904			-			-111,209		-29,340		-4,619		-176,072
	Net interest income (loss)		61,334			176,571			164,154			-4,926		20,128		44,444		461,705
	(Provision) release for loan and lease losses		-36,553			-32,924			-42,940			-		9,061		-17,143		-120,499
	Non-interest income (loss)		18,080			33,362			10,140			-1,623		1,803		6,885		68,647
	Direct non-interest expenses		-43,058			-102,364			-50,364			-6,296		-27,734		-37,751		-267,567
	Segment (loss) income	$	-197		$	74,645		$	80,990		$	-12,845	$	3,258	$	-3,565	$	142,286
	Average earnings assets	$	2,067,304		$	1,637,729		$	4,571,779		$	2,426,091	$	727,556	$	805,720	$	12,236,179
	(In thousands)	Mortgage Banking			Consumer (Retail) Banking			Commercial and Corporate Banking			Treasury and Investments		United States Operations		Virgin Islands Operations		Total
	For the year ended December 31, 2011:
	Interest income	$	118,346		$	168,520		$	206,494		$	64,536	$	45,095	$	56,624	$	659,615
	Net (charge) credit for transfer of funds		-61,466			11,769			-16,002			49,430		16,269		-		-
	Interest expense		-			-41,902			-			-177,599		-39,906		-6,696		-266,103
	Net interest income		56,880			138,387			190,492			-63,633		21,458		49,928		393,512
	Provision for loan and lease losses		-33,663			-17,927			-118,510			-		-28,211		-38,038		-236,349
	Non-interest income		22,272			27,719			8,644			41,588		1,304		10,681		112,208
	Direct non-interest expenses		-38,254			-92,539			-50,018			-5,704		-30,513		-36,485		-253,513
	Segment income (loss)	$	7,235		$	55,640		$	30,608		$	-27,749	$	-35,962	$	-13,914	$	15,858
	Average earnings assets	$	2,154,543		$	1,448,520		$	5,163,940		$	3,123,323	$	851,608	$	889,906	$	13,631,840
Reconciliation of the Reportable Segment Financial Information [Table Text Block]	'
		The following table presents a reconciliation of the reportable segment financial information to the consolidated totals:
			Year Ended December 31,
			2013			2012			2011
			(In thousands)
		Net (loss) income:
		Total (loss) income for segments and other	$	-48,579		$	142,286		$	15,858
		Other non-interest loss (1)		-16,691			-19,256			-4,227
		Other operating expenses (2)		-94,053			-87,316			-84,541
		(Loss) income before income taxes		-159,323			35,714			-72,910
		Income tax expense		-5,164			-5,932			-9,322
		Total consolidated net (loss) income	$	-164,487		$	29,782		$	-82,232
		Average assets:
		Total average earning assets for segments	$	12,164,188		$	12,236,179		$	13,631,840
		Other average earning assets (1)		18,089			36,706			39,747
		Average non-earning assets		630,184			693,489			684,129
		Total consolidated average assets	$	12,812,461		$	12,966,374		$	14,355,716
	-1	The activities related to the Bank's equity interest in CPG/GS are presented as an Other non-interest loss and as Other
		average earning assets in the table above.
	-2	Expenses pertaining to corporate administrative functions that support the operating segment but are not specifically
		attributable to or managed by any segment are not included in the reported financial results of the operating segments.
		The unallocated corporate expenses include certain general and administrative expenses and related depreciation and
		amortization expenses.
Schedule of revenues and selected balance sheet data by geography [Table Text Block]	'
		The following table presents revenues and selected balance sheet data by geography based on the location in which the transaction is originated:
			2013			2012			2011
			(In thousands)
		Revenues:
		Puerto Rico	$	533,302		$	579,949		$	637,623
		United States		47,551			51,271			62,668
		Virgin Islands		49,446			55,948			67,305
		Total consolidated revenues	$	630,299		$	687,168		$	767,596
		Selected Balance Sheet Information:
		Total assets:
		Puerto Rico	$	10,993,743		$	11,421,073		$	11,069,279
		United States		940,590			913,831			1,129,846
		Virgin Islands		722,592			764,837			928,150
		Loans:
		Puerto Rico	$	8,173,873		$	8,706,428		$	8,844,885
		United States		865,414			714,234			821,652
		Virgin Islands		672,852			718,846			908,677
		Deposits:
		Puerto Rico (1)	$	7,053,053		$	7,004,301		$	7,015,700
		United States		1,895,394			1,921,066			1,964,447
		Virgin Islands		931,477			939,179			927,607
		___________________
	-1	For 2013, 2012, and 2011, includes $3.1 billion, $3.4 billion, and $3.7 billion, respectively, of brokered CDs allocated to Puerto Rico operations.

FIRST_BANCORP_Holding_Company_1

FIRST BANCORP. (Holding Company Only) Financial Information (Tables)	12 Months Ended
	Dec. 31, 2013
Statements of Financial Condition [Table Text Block]	'
	Statements of Financial Condition
		As of December 31,
		2013		2012
		(In thousands)
	Assets
	Cash and due from banks	$	31,957	$	35,139
	Money market investments		6,111		6,111
	Investment securities available for sale, at market:
	Equity investments		33		31
	Other investment securities		285		1,300
	Loans held for investment, net		356		-
	Investment in First Bank Puerto Rico, at equity		1,403,612		1,663,139
	Investment in First Bank Insurance Agency, at equity		9,834		7,697
	Investment in FBP Statutory Trust I		3,093		3,093
	Investment in FBP Statutory Trust II		3,866		3,866
	Other assets		4,101		4,891
	Total assets	$	1,463,248	$	1,725,267
	Liabilities and Stockholders' Equity
	Liabilities:
	Other borrowings	$	231,959	$	231,959
	Accounts payable and other liabilities		15,431		8,285
	Total liabilities		247,390		240,244
	Stockholders' equity		1,215,858		1,485,023
	Total liabilities and stockholders' equity	$	1,463,248	$	1,725,267
Statements of Loss [Table Text Block]	'
	Statements of (Loss) Income
		Year Ended December 31,
		2013		2012		2011
		(In thousands)
	Income
	Interest income on investment securities	$	-	$	6	$	-
	Interest income on other investments		22		17		1
	Dividend from subsidiaries		-		-		3,000
	Other income		88		220		212
			110		243		3,213
	Expense
	Notes payable and other borrowings		7,092		7,342		7,042
	Other operating expenses		5,813		3,398		3,335
			12,905		10,740		10,377
	Investment-related proceeds and (impairments) on equity
	securities		-42		-		679
	Loss before income taxes and equity in undistributed (losses)
	earnings of subsidiaries		-12,837		-10,497		-6,485
	Equity in undistributed (losses) earnings of subsidiaries		-151,650		40,279		-75,747
	Net (Loss) income		-164,487		29,782		-82,232
	Other comprehensive (loss) income, net of tax		-107,168		9,234		1,480
	Comprehensive (loss) income	$	-271,655	$	39,016	$	-80,752
Statements of Cash Flow of holding company [Table Text Block]	'
	Statements of Cash Flows
		Year Ended December 31,
		2013		2012		2011
				(In thousands)
	Cash flows from operating activities:
	Net (loss) income	$	-164,487	$	29,782	$	-82,232
	Adjustments to reconcile net (loss) income to net cash used in operating activities:
	Stock-based compensation		1,471		155		38
	Equity in undistributed losses (earnings) of subsidiaries		151,650		-40,279		75,747
	Loss on impairment/sales of investment securities		186		-		-
	Net decrease (increase) in other assets		774		-1,403		1,228
	Net increase (decrease) in other liabilities		7,146		7,166		-2,984
	Net cash used in operating activities		-3,260		-4,579		-8,203
	Cash flows from investing activities:
	Proceeds from sale/redemption of other investment securities		533		-		-
	Capital contribution to subsidiaries		-		-		-457,000
	Proceeds from securities litigation settlement		-		-		679
	Net cash provided by (used in) investing activities		533		-		-456,321
	Cash flows from financing activities:
	Proceeds from common stock issued, net of costs		-		1,037		493,274
	Dividends paid		-		-		-26,388
	Repurchase of common stock		-455		-		-
	Net cash (used in) provided by financing activities		-455		1,037		466,886
	Net (decrease) increase in cash and cash equivalents		-3,182		-3,542		2,362
	Cash and cash equivalents at beginning of the year		41,250		44,792		42,430
	Cash and cash equivalents at end of year	$	38,068	$	41,250	$	44,792
	Cash and cash equivalents include:
	Cash and due from banks	$	31,957	$	35,139	$	41,681
	Money market instruments		6,111		6,111		3,111
		$	38,068	$	41,250	$	44,792

BASIS_OF_PRESENTATION_AND_SIGN1

BASIS OF PRESENTATION AND SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Detail) (USD $)	0 Months Ended	12 Months Ended
In Millions, except Share data, unless otherwise specified	30-May-12	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Disclosure Basisof Presentationand Significant Accounting Policies Additional Information [Abstract]	'	'	'	'
Purchased credit cards portfolio	$406	'	$406	'
Statement [Line Items]	'	'	'	'
Mortgage-backed securities that were originally intended to be held to maturity, sold	'	'	'	330
Subordinated interest in CPS/GS by Bank	'	'	'	35.00%
Materiality threshold for Rule 3-09	'	'	'	20.00%
Financing receivable, individually evaluated for impairment	'	1	'	'
Loan Value Deliquency Threshold To Be Valued At Fair Value Percent	'	60.00%	'	'
Fair value of loans purchased	'	'	353.2	'
Discount onf loans purchased	'	'	18.2	'
Discount rate used for calculation of mortgage servicing rights value	'	14.50%	14.50%	'
Impairment of Intangible Assets (Excluding Goodwill)	'	'	24.5	'
Rewards liability	'	8.1	8.4	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'	'	'
Forefeited	'	-58,985	'	'
Nature Of Business [Line Items]	'	'	'	'
Period For Other Than Temporary Impairment	'	'1 year 0 months 0 days	'	'
Guaranteed Loans Past Due	'	'0 years 2 months 29 days	'	'
Period Of Residential Mortgage Loan That Are No Longer Accruing Interest	'	'1 year 6 months 0 days	'	'
Loans Considered To Be Defaulted If Borrower Has Failed To Make Payment For Period Or More Than Period	'	'0 years 2 months 29 days	'	'
Loans Past Due	'	'0 years 0 months 30 days	'	'
Resdiential Mortgage Loans Charge Off	'	'0 years 3 months 28 days	'	'
Open End Loans [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Consumer Loans Charge Off	'	'0 years 5 months 27 days	'	'
Consumer Auto Loans And Finance Leases [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Consumer Loans Reserved	'	'0 years 3 months 28 days	'	'
Consumer Loans Charge Off	'	'1 year 0 months 0 days	'	'
Puerto Rico [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	47	'	'
Virgin Islands [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	10	'	'
United States [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	10	'	'
Subsidiaries [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	5	'	'
First Express Subsidiary [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	2	'	'
First Mortgage Subsidiary [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	37	'	'
Money Express Subsidiary [Member]	'	'	'	'
Nature Of Business [Line Items]	'	'	'	'
Offices	'	26	'	'
Cpg Gs [Member]	'	'	'	'
Statement [Line Items]	'	'	'	'
Sale of loans to CPG/GS	'	'	'	$269.30

RESTRICTIONS_ON_CASH_AND_DUE_F1

RESTRICTIONS ON CASH AND DUE FROM BANKS (Narratives) (Details) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Restricted Cash and Cash Equivalents Items [Line Items]	'	'
Average Weekly Demand Deposit Reserve	$101,100,000	$108,300,000
Time deposits, which were considered restricted assets	$300,000	'

MONEY_MARKET_INVESTMENTS_Detai

MONEY MARKET INVESTMENTS (Details) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Money Market Investments [Abstract]	'	'	'
Time deposits with other financial institutions	$300	$505	'
Other short-term investments	201,069	216,330	'
Money Market Funds At Carrying Value	$201,369	$216,835	$239,669
Weighted average interest rate, time deposits	0.20%	0.37%	'
Weighted average interest rate, other short term investments	0.34%	0.34%	'

MONEY_MARKET_INVESTMENTS_Addit

MONEY MARKET INVESTMENTS - Additional Information (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Money Market Investments [Abstract]	'	'
Cash pledged as collateral	$0.20	$0.45

INVESTMENT_SECURITIES_Investme

INVESTMENT SECURITIES - Investment Securities (Narratives) (Detail) (USD $)	3 Months Ended	12 Months Ended
	Jun. 30, 2011	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Available For Sale Securities [Line Items]	'	'	'	'
Mortgage-backed securities that were originally intended to be held to maturity, sold	'	'	'	$330,000,000
Gain on Sales of Mortgage Backed Securities (MBS)	'	'	'	18,700,000
Reclassification of investment securities held in the held-to-maturity portfolio to available for sale	'	'	'	89,000,000
Proceeds From Sale Of Available For Sale Securities	'	0	1,878,000	1,247,069,000
Securities Sold Under Repurchase Agreements Prepaid	'	'	'	400,000,000
Prepayment penalties	200,000	'	'	'
Gains from sale of U.S. Treasury Notes and floating rates U.S. Agency CMOs	'	'	'	34,400,000
US Treasury Notes Securities [Member]	'	'	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'	'	'
Proceeds From Sale Of Available For Sale Securities	'	'	'	500,000,000
Collateralized Mortgage Obligations [Member]	'	'	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'	'	'
Proceeds From Sale Of Available For Sale Securities	'	'	'	105,000,000
US Treasury Notes Securities And Collateralized Mortgage Obligations [Member]	'	'	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'	'	'
Gains from sale of U.S. Treasury Notes and floating rates U.S. Agency CMOs	'	'	'	$11,000,000

INVESTMENT_SECURITIES_Investme1

INVESTMENT SECURITIES - Investment Securities Available for Sale (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	$2,049,262		$1,694,895
Non credit loss component of OTTI recorded in OCI	14,310		18,487
Unrealized gain on available-for-sale securities, net	22,125		55,731
Gross unrealized gains losses	78,795		1,062
Total investment securities available for sale	1,978,282		1,731,077
Weighted average yield	2.57%		2.87%
United States And Puerto Rico Government Obligations [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	342,777		318,322
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	1		965
Gross unrealized gains losses	34,454		1,015
Total investment securities available for sale	308,324		318,272
Weighted average yield	1.96%		1.97%
Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	1,706,450		1,376,496
Non credit loss component of OTTI recorded in OCI	14,310		18,487
Unrealized gain on available-for-sale securities, net	22,124		54,766
Gross unrealized gains losses	44,339		1
Total investment securities available for sale	1,669,925		1,412,774
Weighted average yield	2.69%		3.07%
Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	'		125,810
Non credit loss component of OTTI recorded in OCI	'		0
Unrealized gain on available-for-sale securities, net	'		3,430
Gross unrealized gains losses	'		0
Total investment securities available for sale	'		129,240
Weighted average yield	'		2.13%
Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	426,475		564,998
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	18,533		39,674
Gross unrealized gains losses	0		0
Total investment securities available for sale	445,008		604,672
Weighted average yield	3.82%		3.98%
Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	891,952		615,975
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	3,457		11,661
Gross unrealized gains losses	33,626		0
Total investment securities available for sale	861,783		627,636
Weighted average yield	2.38%		2.52%
Mortgage Backed Securities Issued By Private Enterprises [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	55,175		69,412
Non credit loss component of OTTI recorded in OCI	14,310		18,487
Unrealized gain on available-for-sale securities, net	1		1
Gross unrealized gains losses	0		0
Total investment securities available for sale	40,866		50,926
Weighted average yield	2.24%		2.29%
Due Within One Year [Member] | U S Treasury Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	7,498		7,497
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	1		2
Gross unrealized gains losses	0		0
Total investment securities available for sale	7,499		7,499
Weighted average yield	0.12%		0.17%
Due Within One Year [Member] | US States And Political Subdivisions [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	10,000		'
Non credit loss component of OTTI recorded in OCI	0		'
Unrealized gain on available-for-sale securities, net	0		'
Gross unrealized gains losses	210		'
Total investment securities available for sale	9,790		'
Weighted average yield	3.50%		'
Due Within One Year [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	'		63
Non credit loss component of OTTI recorded in OCI	'		0
Unrealized gain on available-for-sale securities, net	'		0
Gross unrealized gains losses	'		0
Total investment securities available for sale	'		63
Weighted average yield	'		3.34%
Due Within One Year [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	'		119
Non credit loss component of OTTI recorded in OCI	'		0
Unrealized gain on available-for-sale securities, net	'		0
Gross unrealized gains losses	'		0
Total investment securities available for sale	'		119
Weighted average yield	'		2.93%
After One To Five Years [Member] | US Government Sponsored Enterprises Debt Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	50,000		25,650
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	0		7
Gross unrealized gains losses	1,408		0
Total investment securities available for sale	48,592		25,657
Weighted average yield	1.05%		0.35%
After One To Five Years [Member] | US States And Political Subdivisions [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	'		10,000
Non credit loss component of OTTI recorded in OCI	'		0
Unrealized gain on available-for-sale securities, net	'		0
Gross unrealized gains losses	'		0
Total investment securities available for sale	'		10,000
Weighted average yield	'		3.50%
After One To Five Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	86		143
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	4		7
Gross unrealized gains losses	0		0
Total investment securities available for sale	90		150
Weighted average yield	3.48%		3.57%
After One To Five Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	1,389		2,270
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	84		149
Gross unrealized gains losses	0		0
Total investment securities available for sale	1,473		2,419
Weighted average yield	4.82%		4.88%
After One To Five Years [Member] | Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	82		'
Non credit loss component of OTTI recorded in OCI	0		'
Unrealized gain on available-for-sale securities, net	0		'
Gross unrealized gains losses	1		'
Total investment securities available for sale	81		'
Weighted average yield	3.01%		'
After Five To Ten Years [Member] | US Government Sponsored Enterprises Debt Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	214,271		214,323
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	0		8
Gross unrealized gains losses	13,368		415
Total investment securities available for sale	200,903		213,916
Weighted average yield	1.31%		1.31%
After Five To Ten Years [Member] | US States And Political Subdivisions [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	40,699		39,753
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	0		0
Gross unrealized gains losses	12,962		553
Total investment securities available for sale	27,737		39,200
Weighted average yield	4.51%		4.49%
After Five To Ten Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	800		479
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	37		37
Gross unrealized gains losses	0		0
Total investment securities available for sale	837		516
Weighted average yield	2.47%		3.52%
After Five To Ten Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	7,765		10,963
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	389		874
Gross unrealized gains losses	0		0
Total investment securities available for sale	8,154		11,837
Weighted average yield	4.09%		3.91%
After Five To Ten Years [Member] | Collateralized Mortgage Obligations [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	'		301
Non credit loss component of OTTI recorded in OCI	'		0
Unrealized gain on available-for-sale securities, net	'		0
Gross unrealized gains losses	'		1
Total investment securities available for sale	'		300
Weighted average yield	'		3.01%
After Five To Ten Years [Member] | Mortgage Backed Securities Issued By Private Enterprises [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	127		143
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	1		1
Gross unrealized gains losses	0		0
Total investment securities available for sale	128		144
Weighted average yield	7.27%		7.27%
After Ten Years [Member] | US States And Political Subdivisions [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	20,309		21,099
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	0		948
Gross unrealized gains losses	6,506		47
Total investment securities available for sale	13,803		22,000
Weighted average yield	5.82%		5.78%
After Ten Years [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	332,766		125,747
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	133		3,430
Gross unrealized gains losses	10,712		0
Total investment securities available for sale	322,187		129,177
Weighted average yield	2.16%		2.13%
After Ten Years [Member] | Government National Mortgage Association Certificates And Obligations G N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	425,589		564,376
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	18,492		39,630
Gross unrealized gains losses	0		0
Total investment securities available for sale	444,081		604,006
Weighted average yield	3.82%		3.98%
After Ten Years [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	882,798		602,623
Non credit loss component of OTTI recorded in OCI	0		0
Unrealized gain on available-for-sale securities, net	2,984		10,638
Gross unrealized gains losses	33,626		0
Total investment securities available for sale	852,156		613,261
Weighted average yield	2.36%		2.49%
After Ten Years [Member] | Mortgage Backed Securities Issued By Private Enterprises [Member] | Mortgage Backed Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	55,048		69,269
Non credit loss component of OTTI recorded in OCI	14,310		18,487
Unrealized gain on available-for-sale securities, net	0		0
Gross unrealized gains losses	0		0
Total investment securities available for sale	40,738		50,782
Weighted average yield	2.24%		2.29%
Equity Securities [Member] | Corporate Bond Securities [Member]	'		'
Schedule Of Available For Sale Securities [Line Items]	'		'
Amortized cost	35	[1]	77	[1]
Non credit loss component of OTTI recorded in OCI	0	[1]	0	[1]
Unrealized gain on available-for-sale securities, net	0	[1]	0	[1]
Gross unrealized gains losses	2	[1]	46	[1]
Total investment securities available for sale	$33	[1]	$31	[1]
Weighted average yield	0.00%	[1]	0.00%	[1]
[1]	B Represents common shares of another financial institution in Puerto Rico.

INVESTMENT_SECURITIES_Aggregat

INVESTMENT SECURITIES - Aggregate amortized cost and approximate market value of investment securities available for sale (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis, Fiscal Year Maturity [Abstract]	'	'
Within 1 year, Amortized cost	$17,498	'
After 1 to 5 years, Amortized cost	51,557	'
After 5 to 10 years, Amortized cost	263,662	'
After 10 years, Amortized cost	1,716,510	'
Total, Amortized cost	2,049,227	'
Equity securities, Amortized cost	35	'
Total investment securities available for sale, Amortized cost	2,049,262	'
Available-for-sale Securities, Debt Maturities, Fair Value, Fiscal Year Maturity [Abstract]	'	'
Within 1 year, Fair Value	17,289	'
After 1 to 5 years, Fair Value	50,236	'
After 5 to 10 years, Fair Value	237,759	'
After 10 years, Fair Value	1,672,965	'
Total, Fair Value	1,978,249	'
Equity Securities, Fair Value	33	'
Total investment securities available for sale	$1,978,282	$1,731,077

INVESTMENT_SECURITIES_Addition

INVESTMENT SECURITIES - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
	minimumcreditscore
Schedule Of Investments [Line Items]	'	'	'
Matured value of Investment Securities called	$25,700,000	$194,500,000	'
Proceeds from sale of available-for-sale securities	0	1,878,000	1,247,069,000
Gain Loss On Sale Of Investments	0	0	53,115,000
Percentage Of Debt Securities Government And Government Sponsored Agencies	10.00%	'	'
Amortized cost of private label of mortgage backed security	100,000	'	'
Minimum Credit Score	700	'	'
Maximum loan to value ratio	80.00%	'	'
Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities	330,336,000	1,203,065,000	894,897,000
Fair Value	1,978,282,000	1,731,077,000	'
Amortized cost	2,049,262,000	'	'
Unrealized losses	78,795,000	1,062,000	'
Weighted average yield	2.57%	2.87%	'
U S Treasury Securities [Member]	'	'	'
Schedule Of Investments [Line Items]	'	'	'
Percentage Of Debt Securities Government And Government Sponsored Agencies	95.00%	'	'
US Government Sponsored Enterprises Debt Securities [Member]	'	'	'
Schedule Of Investments [Line Items]	'	'	'
Gain Loss On Sale Of Investments	19,800,000	'	'
Proceeds From Maturities Prepayments And Calls Of Available For Sale Securities	3,500,000	'	'
Mortgage Backed Securities Issued By Private Enterprises [Member]	'	'	'
Schedule Of Investments [Line Items]	'	'	'
Amortized cost of private label of mortgage backed security	55,000,000	'	'
Puerto Rico Government obligations [Member]	'	'	'
Schedule Of Investments [Line Items]	'	'	'
Fair Value	51,300,000	'	'
Amortized cost	$71,000,000	'	'

INVESTMENT_SECURITIES_Availabl

INVESTMENT SECURITIES - Available-For-Sale Investments' Fair Value And Gross Unrealized Losses (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	$1,232,981	$225,283
Unrealized Losses Less than 12 months	59,230	1,062
Fair Value 12 months or more	143,119	50,782
Unrealized Losses 12 months or more	33,875	18,487
Total Fair Value	1,376,100	276,065
Total Unrealized Losses	93,105	19,549
Equity Securities [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	33	31
Unrealized Losses Less than 12 months	2	46
Fair Value 12 months or more	0	0
Unrealized Losses 12 months or more	0	0
Total Fair Value	33	31
Total Unrealized Losses	2	46
Debt Securities [Member] | Puerto Rico Government Obligations [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	23,156	41,243
Unrealized Losses Less than 12 months	5,977	600
Fair Value 12 months or more	28,174	0
Unrealized Losses 12 months or more	13,701	0
Total Fair Value	51,330	41,243
Total Unrealized Losses	19,678	600
Debt Securities [Member] | US States And Political Subdivisions [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	175,369	183,709
Unrealized Losses Less than 12 months	8,913	415
Fair Value 12 months or more	74,126	0
Unrealized Losses 12 months or more	5,863	0
Total Fair Value	249,495	183,709
Total Unrealized Losses	14,776	415
Mortgage Backed Securities [Member] | Collateralized Mortgage Obligations [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	0	300
Unrealized Losses Less than 12 months	0	1
Fair Value 12 months or more	81	0
Unrealized Losses 12 months or more	1	0
Total Fair Value	81	300
Total Unrealized Losses	1	1
Mortgage Backed Securities [Member] | Mortgage Backed Securities Issued By Private Enterprises [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	0	0
Unrealized Losses Less than 12 months	0	0
Fair Value 12 months or more	40,738	50,782
Unrealized Losses 12 months or more	14,310	18,487
Total Fair Value	40,738	50,782
Total Unrealized Losses	14,310	18,487
Mortgage Backed Securities [Member] | Federal National Mortgage Association Certificates And Obligations F N M A [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	748,215	'
Unrealized Losses Less than 12 months	33,626	'
Fair Value 12 months or more	0	'
Unrealized Losses 12 months or more	0	'
Total Fair Value	748,215	'
Total Unrealized Losses	33,626	'
Mortgage Backed Securities [Member] | Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member]	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'
Fair Value Less than 12 months	286,208	'
Unrealized Losses Less than 12 months	10,712	'
Fair Value 12 months or more	0	'
Unrealized Losses 12 months or more	0	'
Total Fair Value	286,208	'
Total Unrealized Losses	$10,712	'

INVESTMENT_SECURITIES_OTTI_Los

INVESTMENT SECURITIES - OTTI Losses on Available-for-Sale Debt Securities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Available For Sale Securities [Line Items]	'	'	'
Total other-than-temporary impairment losses	$0	$0	$987
Net impairment losses recognized in earnings	117	2,002	1,971
Mortgage Backed Securities [Member]	'	'	'
Schedule Of Available For Sale Securities [Line Items]	'	'	'
Portion of loss previously recognized in other comprehensive income	-117	-2,002	'
Net impairment losses recognized in earnings	($117)	($2,002)	'

INVESTMENT_SECURITIES_RollForw

INVESTMENT SECURITIES - Roll-Forward of Credit Losses on Debt Securities Held by Corporation (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Other Than Temporary Impairment Credit Losses Recognized In Earnings [Line Items]	'	'
Credit losses at beginning of the period	$5,272	$3,823
Additions:	'	'
Credit losses on debt securities for which an OTTI was previously recognized	117	2,002
Reductions:	'	'
Securities sold during the period	0	-553
Ending balance of credit losses	$5,389	$5,272

INVESTMENT_SECURITIES_Signific

INVESTMENT SECURITIES - Significant Assumptions in Valuation of Private Label MBS (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Schedule Of Investments [Line Items]	'	'
Fair Value Inputs Discount Rate	14.50%	14.50%
Fair Value Inputs Prepayment Rate	28.89%	32.00%
Weighted Average, Projected Cumulative Loss Rate	6.80%	8.00%
Minimum [Member]	'	'
Schedule Of Investments [Line Items]	'	'
Fair Value Inputs Prepayment Rate	15.86%	21.85%
Weighted Average, Projected Cumulative Loss Rate	0.58%	0.73%
Maximum [Member]	'	'
Schedule Of Investments [Line Items]	'	'
Fair Value Inputs Prepayment Rate	100.00%	69.97%
Weighted Average, Projected Cumulative Loss Rate	38.16%	38.79%

INVESTMENT_SECURITIES_Realized

INVESTMENT SECURITIES - Realized gains and losses on sales of securities available for sale (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2011
Available-for-sale Securities, Gross Realized Gain (Loss) [Abstract]	'
Realized gains	$34.40

INVESTMENT_SECURITIES_Aggregat1

INVESTMENT SECURITIES - Aggregate amortized cost and market value of the securities by issuers (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Federal Home Loan Mortgage Corporation Certificates And Obligations F H L M C [Member]	'	'
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]	'	'
Amortized Cost	$332,848	$126,111
Fair Value	322,268	129,540
Government National Mortgage Association Certificates And Obligations G N M A [Member]	'	'
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]	'	'
Amortized Cost	426,475	564,998
Fair Value	445,008	604,672
Federal National Mortgage Association Certificates And Obligations F N M A [Member]	'	'
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]	'	'
Amortized Cost	891,952	615,975
Fair Value	861,783	627,636
FHLB [Member]	'	'
Schedule Of Available-For-Sale And Held-To-Maturity Securities [Line Items]	'	'
Amortized Cost	264,271	239,973
Fair Value	$249,495	$239,573

OTHER_EQUITY_SECURITIES_Additi

OTHER EQUITY SECURITIES - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Schedule Of Other Assets [Line Items]	'	'	'
Capital stock par value	$100	'	'
Book value of investment in FHLB stock	$28,400,000	$37,500,000	'
Dividend income from FHLB stock	1,400,000	1,400,000	1,900,000
Carrying value of other equity security	300,000	1,300,000	'
Gain Loss On Sale Of Securities Net	($42,000)	$36,000	$53,796,000

INTEREST_AND_DIVIDEND_ON_INVES2

INTEREST AND DIVIDEND ON INVESTMENTS- Interest on investments and FHLB dividend income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Income And Expenses [Line Items]	'	'	'
Mortgage-backed securities	$45,521	$35,532	$43,110
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	6,647	8,253	18,987
Total Intesrest income investment securities	53,527	45,294	64,099
Interest on money market investments	1,927	1,827	1,555
Total interest and dividends on investments	55,454	47,121	65,654
Taxable [Member]	'	'	'
Other Income And Expenses [Line Items]	'	'	'
Mortgage-backed securities	19,566	23,989	32,599
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	1,218	1,468	3,705
Other investment securities (including FHLB dividends)	1,359	1,503	2,001
Interest on money market investments	1,231	1,137	1,107
Taxable [Member] | Equity Securities [Member]	'	'	'
Other Income And Expenses [Line Items]	'	'	'
Equity Securities	0	6	1
Exempt [Member]	'	'	'
Other Income And Expenses [Line Items]	'	'	'
Mortgage-backed securities	25,955	11,543	10,511
PR Government obligations, U.S. Treasury securities and U.S. Government agencies	5,429	6,785	15,282
Interest on money market investments	$696	$690	$448

INTEREST_AND_DIVIDEND_ON_INVES3

INTEREST AND DIVIDEND ON INVESTMENTS- Components of interest and dividend income on investments (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of interest and dividend income on investments [Abstract]	'	'	'
Interest income on investment securities and money market investments	$54,095	$45,694	$63,769
Dividends on FHLB stock	1,359	1,427	1,885
Total interest and dividends on investments	$55,454	$47,121	$65,654

LOAN_PORTFOLIO_Narratives_Deta

LOAN PORTFOLIO - Narratives (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Additional interest income that would have realized	$40.30	$75.10	$64
Mortgages pledged as collateral	1,000	1,100	'
Origination Fees [Member]	'	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Loans And Leases Receivable Deferred Income	7.6	8.5	'
Unearned Income [Member]	'	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Loans And Leases Receivable Deferred Income	40.4	38.8	'
Residential Mortgage [Member]	'	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Servicing of loans	2,100	1,900	'
Construction And Commercial Loans [Member]	'	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Servicing of loans	2.8	2.8	'
Commercial loan [Member]	'	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'	'
Servicing of loans	$615.60	$457.90	'

LOAN_PORTFOLIO_Loan_Portfolio_

LOAN PORTFOLIO - Loan Portfolio Held for Investment (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financial Information [Line Items]	'		'
Residential mortgage loans, mainly secured by first mortgages	$2,549,008		$2,747,217
Commercial loans:	'		'
Construction loans	168,713	[1]	361,875	[1]
Commercial mortgage loans	1,823,608	[1]	1,883,798	[1]
Commercial and Industrial loans	2,788,250	[1],[2]	2,793,157	[1],[2]
Loans to local financial institutions collateralized by real estate mortgages	240,072		255,390
Commercial loans	5,020,643		5,294,220
Finance leases	245,323		236,926
Consumer loans	1,821,196		1,775,751
Loans held for investment	9,636,170		10,054,114
Less: allowance for loan and lease losses	-285,858		-435,414
Loans held for investment, net	$9,350,312	[3]	$9,618,700	[3]
[1]	During the second quarter of 2013, after a comprehensive review of substantially all of the loans in the commercial portfolios, the classification of certain loans was revised to more accurately depict the nature of the underlying loans. This reclassification resulted in a net increase of $269.0 million in commercial mortgage loans, since the principal source of repayment for such loans is derived primarily from the operation of the underlying real estate, with a corresponding decrease of $246.8 million in commercial and industrial loans and a $22.2 million decrease in construction loans. The Corporation evaluated the impact of this reclassification on the provision for loan losses and determined that the effect of this adjustment was not material to any previously reported results.
[2]	As of December 31, 2013, includes $1.2 billion of commercial loans that are secured by real estate (owner-occupied commercial loans secured by real estate) but are not dependent upon the real estate for repayment.
[3]	During the first half of 2013, the Corporation completed two separate bulk sales of assets including: (i) non-performing residential mortgage loans with a book value before allowance for loan losses of $203.8 million, and (ii) adversely classified loans, mainly commercial loans, with a book value before allowance for loan losses of $211.4 million. In addition, the Corporation transferred $181.6 million of commercial non-performing loans to held for sale as further discussed below.

LOAN_PORTFOLIO_Loan_Portfolio_1

LOAN PORTFOLIO - Loan Portfolio Held for Investment (Parenthetical) (Detail) (USD $)	6 Months Ended		3 Months Ended
	Jun. 30, 2013	Dec. 31, 2013	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013
			Net Increase [Member]	Net Decrease [Member]	Net Decrease [Member]
			Commercial Mortgage [Member]	Commercial And Industrial [Member]	Construction Loans [Member]
Financial Information [Line Items]	'	'	'	'	'
Loans Transferred To Held For Sale	$181,600,000	'	'	'	'
Classified And Non Performing Loans Sold	211,400,000	'	'	'	'
Reclassification Of Loans	'	'	269,000,000	246,800,000	22,200,000
CommercianLoansCollaterizedByRealEstate	'	1,200,000,000	'	'	'
Residential Mortgage Loans Sold	$203,800,000	'	'	'	'

LOAN_PORTFOLIO_Loans_Held_for_

LOAN PORTFOLIO - Loans Held for Investment on Which Accrual of Interest Income had been Discontinued (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Non-performing loans:	'		'
Total non-performing loans held for investment	$495,549	[1],[2]	$975,561	[1],[2]
Residential Mortgage [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	161,441		313,626
Commercial Mortgage [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	120,107		214,780
Commercial And Industrial [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	114,833		230,090
Consumer Auto Loans [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	21,316		19,210
Finance Leases [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	3,082		3,182
Consumer Loan [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	15,904		16,483
Commercial Construction [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	3,924		65,759
Residential Construction [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	27,108		49,089
Land Construction [Member]	'		'
Non-performing loans:	'		'
Total non-performing loans held for investment	$27,834		$63,342
[1]	B As of December 31, 2013 and 2012, excludes $54.8 million and $2.2 million, respectively, in non-performing loans held for sale.
[2]	B Amount excludes PCI loans with a carrying value of approximately $4.8 million and $10.6 million as of December 31, 2013 andB 2012, respectively, acquired as part of the credit card portfolio purchased in 2012, as further discussed below.

LOAN_PORTFOLIO_Loans_Held_for_1

LOAN PORTFOLIO - Loans Held for Investment on Which Accrual of Interest Income had been Discontinued (Parenthetical) (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accounts Notes And Loans Receivable [Line Items]	'	'
Loans held for sale	$75,969,000	$85,394,000
Nonperforming Financing Receivable [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Loans held for sale	54,800,000	2,200,000
Credit Impaired Loans [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Purchased credit impaired loans, fair value	$4,800,000	$10,600,000

LOAN_PORTFOLIO_Corporations_Ag

LOAN PORTFOLIO - Corporation's Aging of Loans Held for Investment Portfolio (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	$122,293		$110,520
60-89 Days, Past Due	142,489		135,539
90 days or more, Past Due	615,631	[1]	1,117,573	[2]
Total Past Due	880,413	[3]	1,363,632
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	4,791	[3]	10,602	[4]
Financing Receivable, Current	8,750,966		8,679,880
Loans held for investment	9,636,170		10,054,114
90 days past due and still accruing	120,082		142,012	[5]
Fha Va And Other Government Guaranteed Loans [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0	[6],[7],[8]	0	[10],[9]
60-89 Days, Past Due	12,180	[6],[7],[8]	10,592	[10],[9]
90 days or more, Past Due	78,645	[1],[6],[7],[8]	93,298	[10],[2],[9]
Total Past Due	90,825	[3],[6],[7],[8]	103,890	[10],[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3],[6],[7],[8]	0	[10],[4],[9]
Financing Receivable, Current	104,401	[6],[7],[8]	104,723	[10],[9]
Loans held for investment	195,226	[6],[7],[8]	208,613	[10],[9]
90 days past due and still accruing	78,645	[6],[7],[8]	93,298	[10],[5],[9]
Residential Mortgage [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0	[6]	0	[9]
60-89 Days, Past Due	88,898	[6]	83,807	[9]
90 days or more, Past Due	172,286	[1],[6]	324,965	[2],[9]
Total Past Due	261,184	[3],[6]	408,772	[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3],[6]	0	[4],[9]
Financing Receivable, Current	2,092,598	[6]	2,129,832	[9]
Loans held for investment	2,353,782	[6]	2,538,604	[9]
90 days past due and still accruing	10,845	[6]	11,339	[5],[9]
Commercial And Industrial [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	21,029		22,323
60-89 Days, Past Due	5,454		8,952
90 days or more, Past Due	134,233	[1]	258,989	[2]
Total Past Due	160,716	[3]	290,264
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3]	0	[4]
Financing Receivable, Current	2,867,606		2,758,283
Loans held for investment	3,028,322		3,048,547
90 days past due and still accruing	19,400		28,899	[5]
Commercial Mortgage Loans [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0	[6]	0	[9]
60-89 Days, Past Due	5,428	[6]	6,367	[9]
90 days or more, Past Due	126,674	[1],[6]	218,379	[2],[9]
Total Past Due	132,102	[3],[6]	224,746	[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3],[6]	0	[4],[9]
Financing Receivable, Current	1,691,506	[6]	1,659,052	[9]
Loans held for investment	1,823,608	[6]	1,883,798	[9]
90 days past due and still accruing	6,567	[6]	3,599	[5],[9]
Consumer Auto Loans [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	79,279		64,991
60-89 Days, Past Due	17,944		15,446
90 days or more, Past Due	21,316	[1]	19,210	[2]
Total Past Due	118,539	[3]	99,647
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3]	0	[4]
Financing Receivable, Current	993,781		926,579
Loans held for investment	1,112,320		1,026,226
90 days past due and still accruing	0		0	[5]
Finance Leases [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	10,275		10,938
60-89 Days, Past Due	3,536		2,682
90 days or more, Past Due	3,082	[1]	3,182	[2]
Total Past Due	16,893	[3]	16,802
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3]	0	[4]
Financing Receivable, Current	228,430		220,124
Loans held for investment	245,323		236,926
90 days past due and still accruing	0		0	[5]
Consumer Loan [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	11,710		12,268
60-89 Days, Past Due	8,691		6,850
90 days or more, Past Due	20,492	[1]	20,674	[2]
Total Past Due	40,893	[3]	39,792
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	4,791	[3]	10,602	[4]
Financing Receivable, Current	663,192		699,131
Loans held for investment	708,876		749,525
90 days past due and still accruing	4,588		4,191	[5]
Commercial Construction [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0	[6]	0	[9]
60-89 Days, Past Due	0	[6]	0	[9]
90 days or more, Past Due	3,924	[1],[6]	65,759	[2],[9]
Total Past Due	3,924	[3],[6]	65,759	[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3],[6]	0	[4],[9]
Financing Receivable, Current	12,907	[6]	70,160	[9]
Loans held for investment	16,831	[6]	135,919	[9]
90 days past due and still accruing	0	[6]	0	[5],[9]
Residential Construction [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0		0	[9]
60-89 Days, Past Due	0		0	[9]
90 days or more, Past Due	27,108	[1]	49,745	[2],[9]
Total Past Due	27,108	[3]	49,745	[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3]	0	[4],[9]
Financing Receivable, Current	44,400		34,984	[9]
Loans held for investment	71,508		84,729	[9]
90 days past due and still accruing	0		656	[5],[9]
Land Construction [Member]	'		'
Accounts Notes And Loans Receivable [Line Items]	'		'
30-59 Days Past Due	0	[6]	0	[9]
60-89 Days, Past Due	358	[6]	843	[9]
90 days or more, Past Due	27,871	[1],[6]	63,372	[2],[9]
Total Past Due	28,229	[3],[6]	64,215	[9]
Certain Loans Acquired In Transfer Not Accounted For As Debt Securities Carrying Amount Net	0	[3],[6]	0	[4],[9]
Financing Receivable, Current	52,145	[6]	77,012	[9]
Loans held for investment	80,374	[6]	141,227	[9]
90 days past due and still accruing	$37	[6]	$30	[5],[9]
[1]	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA guaranteed loans and credit cards). Credit card loans continue to accrue financeB charges and fees until charged off at 180 days.
[2]	Includes non-performing loans and accruing loans that are contractually delinquent 90 days or more (i.e., FHA/VA and other guaranteed loans and credit cards). Credit card loans continue to accrue finance charges and fees until charged off at 180 days.
[3]	B Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
[4]	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
[5]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $35.3 million of residential mortgage loans insured by the FHA or guaranteed by the VA, that are over 18 month delinquent, and are no longer accruing interest as of December 31, 2012.
[6]	B According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by theB Federal Reserve Board, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past due 30-59 days amounted to $23.9 million, $166.7 million, B $18.4 million, $0.9 million, and $2.5 million, respectively.
[7]	B As of December 31, 2013, includes $11.5 million of defaulted loans collateralizing GNMA securities for which the Corporation has an unconditional option (but not an obligation) to repurchase the B defaulted loans.
[8]	B It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans 90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $37.0 million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent, that are no longer accruing interest as of December 31, 2013.
[9]	According to the Corporation's delinquency policy and consistent with the instructions for the preparation of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C) required by the B Federal Reserve, residential mortgage, commercial mortgage, and construction loans are considered past due when the borrower is in arrears two or more monthly payments. FHA/VA government-guaranteed B loans, other residential mortgage loans, commercial mortgage loans, land loans, and construction-residential loans past-due 30-59 days amounted to $22.2 million, $186.3 million, $164.9 million,B $15.6 million, and $5.5 million, respectively.
[10]	B Represents common shares of another financial institution in Puerto Rico.

LOAN_PORTFOLIO_Corporations_Ag1

LOAN PORTFOLIO - Corporation's Aging of Loans Held for Investment Portfolio (Parenthetical) (Detail) (USD $)	12 Months Ended
In Millions, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Accounts Notes And Loans Receivable [Line Items]	'	'
Loans considered to be defaulted if borrower has failed to make payment for a period or more than the period	'0 years 2 months 29 days	'
Period during which credit card loans continue to accrue finance charges and fees	'0 years 5 months 27 days	'
Defaulted loans collateralizing Ginnie Mae (GNMA) securities	$11.50	$14.80
Residential mortgage loans insured by FHA or guaranteed by the VA	37	35.3
Period of residential mortgage loan that are no longer accruing interest	'1 year 6 months 0 days	'
Fha Va And Other Government Guaranteed Loans [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
30-59 Days past due Mortgages	23.9	22.2
Residential Mortgage [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
30-59 Days past due Mortgages	166.7	186.3
Commercial Mortgage [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
30-59 Days past due Mortgages	18.4	164.9
Residential Construction [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
30-59 Days past due Mortgages	2.5	5.5
Land Construction [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
30-59 Days past due Mortgages	$0.90	$15.60

LOAN_PORTFOLIO_Corporations_Cr

LOAN PORTFOLIO - Corporation's Credit Quality Indicators by Loan (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable Recorded Investment [Line Items]	'		'
Commercial mortgage loans	$1,823,608	[1]	$1,883,798	[1]
Construction loans	168,713	[1]	361,875	[1]
Commercial and Industrial loans	3,028,322		3,048,547
Land	80,373		141,227
Residential Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	71,509		84,729
Commercial Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	16,831		135,919
Substandard [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Commercial mortgage loans	317,365		401,597
Commercial and Industrial loans	205,807		372,100
Land	31,777		37,087
Substandard [Member] | Residential Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	27,829		75,489
Substandard [Member] | Commercial Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	16,022		72,401
Doubtful [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Commercial mortgage loans	9,160		6,867
Commercial and Industrial loans	7,998		30,651
Land	3,308		6,371
Doubtful [Member] | Residential Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	2,209		2,431
Doubtful [Member] | Commercial Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	0		5,754
Unlikely To Be Collected Financing Receivable [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Commercial mortgage loans	234		0
Commercial and Industrial loans	973		1,143
Land	52		605
Unlikely To Be Collected Financing Receivable [Member] | Residential Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	241		0
Unlikely To Be Collected Financing Receivable [Member] | Commercial Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	0		0
Total Adversely Classified [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Commercial mortgage loans	326,759	[2],[3]	408,464	[2],[3]
Commercial and Industrial loans	214,778	[2],[3]	403,894	[2],[3]
Land	35,137	[2],[3]	44,063	[2],[3]
Total Adversely Classified [Member] | Residential Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	30,279	[2],[3]	77,920	[2],[3]
Total Adversely Classified [Member] | Commercial Construction [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Construction loans	$16,022	[2],[3]	$78,155	[2],[3]
[1]	During the second quarter of 2013, after a comprehensive review of substantially all of the loans in the commercial portfolios, the classification of certain loans was revised to more accurately depict the nature of the underlying loans. This reclassification resulted in a net increase of $269.0 million in commercial mortgage loans, since the principal source of repayment for such loans is derived primarily from the operation of the underlying real estate, with a corresponding decrease of $246.8 million in commercial and industrial loans and a $22.2 million decrease in construction loans. The Corporation evaluated the impact of this reclassification on the provision for loan losses and determined that the effect of this adjustment was not material to any previously reported results.
[2]	During the first quarter of 2013, the Corporation completed a bulk sale of assets, mainly commercial adversely classified loans with a book value before allowance for loan losses of $211.4 million and, in addition, transferred $181.6 million of non-performing loans to held for sale as further discussed below.
[3]	Excludes $54.8 million ($7.8 million land, $39.1 million construction-commercial, $0.9 million construction-residential, and $7.0 million commercial mortgage) and $2.2 million ($1.1 million commercial mortgage and $1.1 million commercial and industrial) as of December 31, 2013 and 2012, respectively, of non-performing loans held for sale.

LOAN_PORTFOLIO_Credit_Risk_Pay

LOAN PORTFOLIO - Credit Risk Payment Activity (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	$9,636,170		$10,054,114
Consumer Auto Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	1,112,320		1,026,226
Finance Leases [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	245,323		236,926
Residential Real Estate [Member] | Fhava Guaranteed Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	195,226	[1]	208,613	[2]
Residential Real Estate [Member] | Other Residential Mortgage Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	2,353,782		2,538,604
Residential Real Estate [Member] | Performing Financing Receivable [Member] | Fhava Guaranteed Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	195,226	[1]	208,613	[2]
Residential Real Estate [Member] | Performing Financing Receivable [Member] | Other Residential Mortgage Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	2,192,341		2,224,978
Residential Real Estate [Member] | Purchased Credit Impaired [Member] | Fhava Guaranteed Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	0	[1]	0	[2]
Residential Real Estate [Member] | Purchased Credit Impaired [Member] | Other Residential Mortgage Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	0		0
Residential Real Estate [Member] | Nonperforming Financing Receivable [Member] | Fhava Guaranteed Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	0	[1]	0	[2]
Residential Real Estate [Member] | Nonperforming Financing Receivable [Member] | Other Residential Mortgage Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	161,441		313,626
Consumer [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	1,112,320		1,026,226
Consumer [Member] | Finance Leases [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	245,323		236,926
Consumer [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	708,876		749,525
Consumer [Member] | Performing Financing Receivable [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	1,091,004		1,007,016
Consumer [Member] | Performing Financing Receivable [Member] | Finance Leases [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	242,241		233,744
Consumer [Member] | Performing Financing Receivable [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	688,181		722,440
Consumer [Member] | Purchased Credit Impaired [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	0		0
Consumer [Member] | Purchased Credit Impaired [Member] | Finance Leases [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	0		0
Consumer [Member] | Purchased Credit Impaired [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	4,791		10,602
Consumer [Member] | Nonperforming Financing Receivable [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	21,316		19,210
Consumer [Member] | Nonperforming Financing Receivable [Member] | Finance Leases [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	3,082		3,182
Consumer [Member] | Nonperforming Financing Receivable [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Recorded Investment [Line Items]	'		'
Loans and leases receivable gross carrying value	$15,904		$16,483
[1]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $37.0 million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are no longer accruing interest as of December 31, 2013.
[2]	It is the Corporation's policy to report delinquent residential mortgage loans insured by the FHA or guaranteed by the VA as past-due loans90 days and still accruing as opposed to non-performing loans since the principal repayment is insured. These balances include $35.3B million of residential mortgage loans insured by the FHA or guaranteed by the VA, which are over 18 months delinquent and are noB longer accruing interest as of December 31, 2012.

LOAN_PORTFOLIO_Credit_Risk_Pay1

LOAN PORTFOLIO - Credit Risk Payment Activity (Parenthetical) (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable Recorded Investment [Line Items]	'	'
Residential mortgage loans insured by FHA or guaranteed by the VA	$37,000,000	$35,300,000
Period of residential mortgage loan that are no longer accruing interest	'1 year 6 months 0 days	'
Loans considered to be defaulted if borrower has failed to make payment for a period or more than the period	'0 years 2 months 29 days	'
Loans Receivable Held For Sale Net	75,969,000	85,394,000
Total Adversely Classified [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Receivable Held For Sale Net	54,800,000	2,200,000
Construction Loans [Member] | Total Adversely Classified [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial Real Estate	'	2,200,000
Commercial Mortgage Loans [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial Real Estate	6,999,000	1,463,000
Commercial Mortgage Loans [Member] | Total Adversely Classified [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial Real Estate	7,000,000	1,100,000
Commercial And Industrial [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial And Industrial	0	1,178,000
Commercial And Industrial [Member] | Total Adversely Classified [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial And Industrial	'	1,100,000
Commercial Construction [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial And Industrial	39,100,000	'
Residential Construction [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial And Industrial	900,000	'
Land Construction [Member]	'	'
Financing Receivable Recorded Investment [Line Items]	'	'
Loans Held For Sale Commercial And Industrial	$7,800,000	'

LOAN_PORTFOLIO_Impaired_loans_

LOAN PORTFOLIO - Impaired loans (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	$341,485	$226,018
Unpaid Principal Balance with no Related Allowance	392,392	275,063
Average Recorded Investment No Related Allowance	352,949	254,147
Interest Income with no Related Allowance Accrual Basis	11,237	4,840
Interest Income with No Related Allowance Cash Basis	1,273	1,895
Recorded Investment with Related Allowance	577,627	1,239,276
Unpaid Principal Balance with Related Allowance	641,834	1,510,471
Related Allowance	102,601	221,749
Average Recorded Investment With Related Allowance	592,928	1,180,452
Interest Income with Related Allowance Accrual Basis	15,156	22,332
Interest Income with Realted Allowance Cash Basis	2,174	3,676
Recorded Investment	919,112	1,465,294
Unpaid Principal Balance	1,034,226	1,785,534
Average Recorded Investments	945,877	1,434,599
Interest Income on Impaired Loans Accrual Basis	26,393	27,172
Interest Income on Impaired Loans Cash Basis	3,447	5,571
Fhava Guaranteed Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	0	0
Unpaid Principal Balance with Related Allowance	0	0
Related Allowance	0	0
Average Recorded Investment With Related Allowance	0	0
Interest Income with Related Allowance Accrual Basis	0	0
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	0	0
Unpaid Principal Balance	0	0
Average Recorded Investments	0	0
Interest Income on Impaired Loans Accrual Basis	0	0
Interest Income on Impaired Loans Cash Basis	0	0
Other Residential Mortgage Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	220,428	122,056
Unpaid Principal Balance with no Related Allowance	237,709	130,306
Average Recorded Investment No Related Allowance	222,617	148,125
Interest Income with no Related Allowance Accrual Basis	9,513	3,480
Interest Income with No Related Allowance Cash Basis	1,041	1,585
Recorded Investment with Related Allowance	190,566	462,663
Unpaid Principal Balance with Related Allowance	212,028	518,446
Related Allowance	18,125	47,171
Average Recorded Investment With Related Allowance	193,372	447,491
Interest Income with Related Allowance Accrual Basis	5,623	11,367
Interest Income with Realted Allowance Cash Basis	647	2,160
Recorded Investment	410,994	584,719
Unpaid Principal Balance	449,737	648,752
Average Recorded Investments	415,989	595,616
Interest Income on Impaired Loans Accrual Basis	15,136	14,847
Interest Income on Impaired Loans Cash Basis	1,688	3,745
Commercial Mortgage Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	69,484	44,495
Unpaid Principal Balance with no Related Allowance	73,723	54,753
Average Recorded Investment No Related Allowance	71,367	45,420
Interest Income with no Related Allowance Accrual Basis	1,494	796
Interest Income with No Related Allowance Cash Basis	148	217
Recorded Investment with Related Allowance	149,888	310,030
Unpaid Principal Balance with Related Allowance	163,656	330,117
Related Allowance	32,189	50,959
Average Recorded Investment With Related Allowance	153,992	316,535
Interest Income with Related Allowance Accrual Basis	2,114	6,404
Interest Income with Realted Allowance Cash Basis	1,293	1,024
Recorded Investment	219,372	354,525
Unpaid Principal Balance	237,379	384,870
Average Recorded Investments	225,359	361,955
Interest Income on Impaired Loans Accrual Basis	3,608	7,200
Interest Income on Impaired Loans Cash Basis	1,441	1,241
Commercial And Industrial Loan [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	32,418	35,673
Unpaid Principal Balance with no Related Allowance	56,831	41,637
Average Recorded Investment No Related Allowance	37,946	22,780
Interest Income with no Related Allowance Accrual Basis	31	340
Interest Income with No Related Allowance Cash Basis	52	29
Recorded Investment with Related Allowance	154,686	284,357
Unpaid Principal Balance with Related Allowance	170,191	363,012
Related Allowance	26,686	80,167
Average Recorded Investment With Related Allowance	162,786	239,757
Interest Income with Related Allowance Accrual Basis	4,005	2,307
Interest Income with Realted Allowance Cash Basis	139	291
Recorded Investment	187,104	320,030
Unpaid Principal Balance	227,022	404,649
Average Recorded Investments	200,732	262,537
Interest Income on Impaired Loans Accrual Basis	4,036	2,647
Interest Income on Impaired Loans Cash Basis	191	320
Construction Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Related Allowance	22,144	39,572
Recorded Investment	'	180,683
Consumer Auto Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	14,121	11,432
Unpaid Principal Balance with Related Allowance	14,122	11,432
Related Allowance	1,829	1,456
Average Recorded Investment With Related Allowance	12,937	11,090
Interest Income with Related Allowance Accrual Basis	1,017	827
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	14,121	11,432
Unpaid Principal Balance	14,122	11,432
Average Recorded Investments	12,937	11,090
Interest Income on Impaired Loans Accrual Basis	1,017	827
Interest Income on Impaired Loans Cash Basis	0	0
Finance Leases [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	2,359	2,019
Unpaid Principal Balance with Related Allowance	2,359	2,019
Related Allowance	73	78
Average Recorded Investment With Related Allowance	2,219	1,987
Interest Income with Related Allowance Accrual Basis	281	180
Interest Income with Realted Allowance Cash Basis	0	0
Recorded Investment	2,359	2,019
Unpaid Principal Balance	2,359	2,019
Average Recorded Investments	2,219	1,987
Interest Income on Impaired Loans Accrual Basis	281	180
Interest Income on Impaired Loans Cash Basis	0	0
Other Consumer Loans [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	4,035	2,615
Unpaid Principal Balance with no Related Allowance	4,450	3,570
Average Recorded Investment No Related Allowance	3,325	2,443
Interest Income with no Related Allowance Accrual Basis	139	174
Interest Income with No Related Allowance Cash Basis	30	48
Recorded Investment with Related Allowance	8,410	9,271
Unpaid Principal Balance with Related Allowance	8,919	10,047
Related Allowance	1,555	2,346
Average Recorded Investment With Related Allowance	8,919	8,912
Interest Income with Related Allowance Accrual Basis	1,239	1,116
Interest Income with Realted Allowance Cash Basis	1	31
Recorded Investment	12,445	11,886
Unpaid Principal Balance	13,369	13,617
Average Recorded Investments	12,244	11,355
Interest Income on Impaired Loans Accrual Basis	1,378	1,290
Interest Income on Impaired Loans Cash Basis	31	79
Land Construction [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	359	3,715
Unpaid Principal Balance with no Related Allowance	366	8,017
Average Recorded Investment No Related Allowance	360	5,120
Interest Income with no Related Allowance Accrual Basis	8	50
Interest Income with No Related Allowance Cash Basis	2	14
Recorded Investment with Related Allowance	27,711	52,113
Unpaid Principal Balance with Related Allowance	40,348	88,749
Related Allowance	10,455	14,104
Average Recorded Investment With Related Allowance	28,906	54,727
Interest Income with Related Allowance Accrual Basis	350	53
Interest Income with Realted Allowance Cash Basis	44	70
Recorded Investment	28,070	55,828
Unpaid Principal Balance	40,714	96,766
Average Recorded Investments	29,266	59,847
Interest Income on Impaired Loans Accrual Basis	358	103
Interest Income on Impaired Loans Cash Basis	46	84
Residential Construction [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	14,761	17,464
Unpaid Principal Balance with no Related Allowance	19,313	36,780
Average Recorded Investment No Related Allowance	17,334	30,259
Interest Income with no Related Allowance Accrual Basis	52	0
Interest Income with No Related Allowance Cash Basis	0	2
Recorded Investment with Related Allowance	13,864	29,235
Unpaid Principal Balance with Related Allowance	13,973	42,423
Related Allowance	2,816	2,881
Average Recorded Investment With Related Allowance	13,640	25,455
Interest Income with Related Allowance Accrual Basis	0	31
Interest Income with Realted Allowance Cash Basis	50	0
Recorded Investment	28,625	46,699
Unpaid Principal Balance	33,286	79,203
Average Recorded Investments	30,974	55,714
Interest Income on Impaired Loans Accrual Basis	52	31
Interest Income on Impaired Loans Cash Basis	50	2
Commercial Construction [Member]	'	'
Financing Receivable Impaired [Line Items]	'	'
Recorded Investment with no Related Allowance	0	0
Unpaid Principal Balance with no Related Allowance	0	0
Average Recorded Investment No Related Allowance	0	0
Interest Income with no Related Allowance Accrual Basis	0	0
Interest Income with No Related Allowance Cash Basis	0	0
Recorded Investment with Related Allowance	16,022	78,156
Unpaid Principal Balance with Related Allowance	16,238	144,226
Related Allowance	8,873	22,587
Average Recorded Investment With Related Allowance	16,157	74,498
Interest Income with Related Allowance Accrual Basis	527	47
Interest Income with Realted Allowance Cash Basis	0	100
Recorded Investment	16,022	78,156
Unpaid Principal Balance	16,238	144,226
Average Recorded Investments	16,157	74,498
Interest Income on Impaired Loans Accrual Basis	527	47
Interest Income on Impaired Loans Cash Basis	$0	$100

LOAN_PORTFOLIO_Additional_Info

LOAN PORTFOLIO - Additional Information (Detail) (USD $)

1 Months Ended

3 Months Ended

6 Months Ended

12 Months Ended

36 Months Ended

12 Months Ended

1 Months Ended

6 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

12 Months Ended

12 Months Ended

Jun. 21, 2013

Mar. 28, 2013

Sep. 30, 2013

Mar. 31, 2013

Jun. 30, 2013

Dec. 31, 2014

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2009

Dec. 31, 2008

Dec. 31, 2007

Dec. 31, 2013

30-May-12

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 28, 2013

Dec. 31, 2013

Dec. 31, 2012

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 28, 2013

Dec. 31, 2013

Dec. 31, 2012

Jun. 21, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 28, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 28, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Mar. 28, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

GNMA certificates [Member]

GNMA certificates [Member]

GNMA certificates [Member]

Puerto Rico Government And Political Subdivisions [Member]

Public Corporations [Member]

Government [Member]

Puerto Rico Tourism Development Fund [Member]

Government Guaranteed Loans [Member]

Loans in trial [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Troubled Debt Restructurings [Member]

Troubled Debt Restructurings [Member]

Loans Split [Member]

Loans Split [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Commercial And Industrial Loan [Member]

Commercial And Industrial Loan [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Residential Mortgage [Member]

Residential Mortgage [Member]

Troubled Debt Restructurings [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Non Fha Va Residential Mortgage Loans [Member]

Commercial And Industrial Loan [Member]

Commercial And Industrial Loan [Member]

Commercial And Industrial Loan [Member]

Commercial And Industrial Loan [Member]

Commercial And Industrial Loan [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Construction Loans [Member]

Construction Loans [Member]

Construction Loans [Member]

Construction Loans [Member]

Consumer Loan [Member]

Consumer Loan [Member]

Puerto Rico [Member]

Puerto Rico [Member]

Virgin Islands [Member]

Virgin Islands [Member]

United States [Member]

Credit Impaired Loans [Member]

Credit Impaired Loans [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Commercial Mortgage Loans [Member]

Accounts Notes And Loans Receivable [Line Items]

'

'

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'

'

'

'

'

'

Interest Income on Impaired Loans Accrual Basis

'

'

'

'

'

'

$26,393,000

$27,172,000

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

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'

'

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'

'

'

'

'

'

'

'

$4,036,000

$2,647,000

'

'

'

'

$3,608,000

$7,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchased credit impaired loans, fair value

'

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'

'

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'

'

'

'

'

'

'

'

4,800,000

10,600,000

Contractually outstanding principal and interest at acquisition

'

'

'

'

'

'

'

'

'

'

'

'

'

'

368,900,000

'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

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'

'

Financing Receivable Significant Purchases

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

224,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Financing Receivable Significant Sales

'

'

'

'

'

'

224,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

'

'

'

'

'

'

'

'

'

Securitization of mortgage loans into mortgage backed securities

'

'

'

'

'

'

355,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

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'

'

'

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'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loans

'

'

'

'

'

'

9,636,170,000

10,054,114,000

'

'

'

'

'

9,636,170,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,549,008,000

2,747,217,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

168,713,000

361,875,000

2,066,519,000

2,012,677,000

'

'

'

'

'

'

'

Outstanding of credit facilities granted

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

200,500,000

84,600,000

112,700,000

205,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

397,800,000

158,400,000

60,600,000

35,500,000

'

'

'

Loans to local financial institutions collateralized by real estate mortgages

'

'

'

'

'

'

240,072,000

255,390,000

'

'

'

'

'

240,072,000

'

'

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'

'

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'

'

'

'

'

'

'

'

'

'

Total TDR loans

'

'

'

'

'

'

630,258,000

[1]

941,730,000

'

'

'

'

'

630,258,000

[1]

'

'

'

'

'

'

'

'

90,600,000

8,500,000

'

204,875,000

[2],[3]

436,952,000

[4]

'

'

78,342,000

129,405,000

337,244,000

411,884,000

91,951,000

133,069,000

153,576,000

287,663,000

'

'

'

'

337,243,000

411,884,000

'

73,324,000

[2],[3]

124,686,000

[4]

'

153,575,000

133,069,000

69,156,000

[2],[3]

96,381,000

[4]

'

'

91,950,000

287,663,000

38,441,000

[2],[3]

124,584,000

[4]

'

'

20,100,000

'

27,300,000

'

'

'

'

'

'

'

'

Financing Receivable, Modifications, Recorded Investment

'

'

'

'

'

'

630,258,000

[1]

941,730,000

'

'

'

'

'

630,258,000

[1]

'

'

'

'

'

'

'

'

90,600,000

8,500,000

'

204,875,000

[2],[3]

436,952,000

[4]

'

'

78,342,000

129,405,000

337,244,000

411,884,000

91,951,000

133,069,000

153,576,000

287,663,000

'

'

'

'

337,243,000

411,884,000

'

73,324,000

[2],[3]

124,686,000

[4]

'

153,575,000

133,069,000

69,156,000

[2],[3]

96,381,000

[4]

'

'

91,950,000

287,663,000

38,441,000

[2],[3]

124,584,000

[4]

'

'

20,100,000

'

27,300,000

'

'

'

'

'

'

'

'

Financing receivable loans restructured recorded investment accruals

'

'

'

'

'

'

76,600,000

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'

'

'

'

'

'

Percentage of Repurchases From Sale

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'

'

'

'

'

'

'

'

'

'

'

'

2.00%

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'

'

'

'

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'

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'

'

'

'

'

'

'

'

'

'

'

'

'

'

Classified And Non Performing Loans Sold

'

'

'

'

211,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

185,000,000

'

'

188,100,000

'

'

'

'

'

'

'

'

'

'

'

'

1,200,000

'

'

'

'

'

100,100,000

'

'

'

'

68,800,000

40,800,000

'

'

'

'

41,300,000

'

'

'

'

'

'

'

'

'

'

'

'

Loans Transferred To Held For Sale

'

'

'

'

181,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

45,900,000

'

'

'

'

'

'

'

'

'

'

158,400,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Other Real Estate Owned Sold

'

6,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

19,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sales Price Of Bulk Sale

'

120,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

128,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Reserves Allocated To Bulk Sale

'

39,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

30,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Bulk Sale Charge Offs

'

98,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

98,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision Bulk Sale

'

58,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

69,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Professional Fees Bulk Sale

3,100,000

3,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Provision Loans Transferred To Held For Sale

'

'

'

5,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Residential Mortgage Loans Sold

'

'

'

'

203,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

PreTax Loss Bulk Sale

'

62,800,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

72,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Increase Decrease Gross National Product

'

'

'

'

'

-0.80%

-0.30%

0.10%

-1.60%

-3.60%

-3.80%

-2.90%

-1.20%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds From Collection Of Other Loans Held For Sale

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

6,400,000

'

'

'

'

'

'

'

'

'

'

'

Gain On Repayment Of Loans Held For Sale

'

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Recoveries

'

'

'

'

'

'

19,594,000

18,985,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,165,000

1,089,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

2,076,000

4,267,000

6,862,000

9,214,000

'

'

'

'

4,500,000

'

'

Loans Repurchased

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

28,300,000

53,900,000

35,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line Of Credit Facility Provided To Fund Unfunded Commitments

'

'

'

'

'

'

'

'

$80,000,000

'

'

'

'

'

'

'

'

'

$454,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

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'

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'

'

'

'

'

'

'

'

'

'

'

[1]

Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.

[2]

B Included in non-accrual loans are $95.7 million in loans that are performing under the terms of the restructuring agreement but are reported B in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and there is no doubt about full collectibility.

[3]

B Excludes non-accrual TDRs held for sale with a carrying value of $45.9 million as of December 31, 2013.

[4]

B Included in non-accrual loans are $197.2 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and there is no doubt about full collectibility.

LOAN_PORTFOLIO_Activity_for_Im

LOAN PORTFOLIO - Activity for Impaired Loans (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Impaired Loans:	'
Balance at beginning of period	$1,465,294
Loans determined impaired during the period	280,860
Charge-offs	-307,428
Impaired Loans Transferred to Held For Sale	-145,415
Increases to impaired loans (disbursements)	6,624
Foreclosures	-45,094
Loans no longer considered impaired	-49,299
Paid in full or partial payments	-85,021
Balance at end of period	919,112
Impaired Loans [Member]	'
Impaired Loans:	'
Loans Sold	($201,409)

LOAN_PORTFOLIO_Activity_for_Sp

LOAN PORTFOLIO - Activity for Specific Reserve (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Specific Reserve:	'
Balance at beginning of period	$221,749
Provision for loan losses	188,280
Charge-offs	-307,428
Balance at end of period	$102,601

LOAN_PORTFOLIO_Contractually_R

LOAN PORTFOLIO - Contractually Required Principal and Interest Cash Flows Expected to be Collected and Fair Value at Acquisition Related to Loans Acquired (Detail) (USD $)	0 Months Ended	12 Months Ended
	30-May-12	Dec. 31, 2012	Dec. 31, 2013
Financing Receivable Impaired [Line Items]	'	'	'
Contractually outstanding principal and interest at acquisition	$34,577,000	'	'
Less: Nonaccretable difference	'	'	-15,408,000
Cash flows expected to be collected at acquisition	19,169,000	'	'
Less: Accretable yield	'	'	-3,451,000
Fair value of loans acquired	'	'	15,718,000
Payment To Acquire Credit Card Portfolio	$406,000,000	$406,000,000	'

LOAN_PORTFOLIO_Outstanding_Con

LOAN PORTFOLIO - Outstanding Contractual Principal Balance and Carrying Value of Acquired Loans (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012		30-May-12
In Thousands, unless otherwise specified
Financing Receivable Impaired [Line Items]	'		'		'
Purchased Credit Impaired Loans	$4,791	[1]	$10,602	[2]	'
Credit Impaired Loans [Member]	'		'		'
Financing Receivable Impaired [Line Items]	'		'		'
Contractual balance	22,748		28,778		'
Purchased Credit Impaired Loans	$4,791		$10,602		$15,700
[1]	B Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
[2]	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.

LOAN_PORTFOLIO_Accretable_Yiel

LOAN PORTFOLIO - Accretable Yield Related to Credit Card Portfolio from FIA (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	30-May-12
Accretable Yield [Line Items]	'	'	'
Accretable yield at acquisition	$2,171	'	$3,451
Accretion recognized in earnings	-819	-1,280	'
Accretable yield as of December 31, 2013	0	2,171	3,451
Reclassification to nonaccretable	($1,352)	'	'

LOAN_PORTFOLIO_Selected_Inform

LOAN PORTFOLIO - Selected Information on TDRs Includes Recorded Investment by Loan Class and Modification Type (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	$630,258	[1]	$941,730
Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	79,229	[1]	160,144
Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	34,805	[1]	42,480
roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	398,307	[1]	494,071
Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	4,123	[1]	58,806
Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		71,390	[2]
Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	113,794	[1],[3]	114,839	[4]
Non Fha Va Residential Mortgage Loans [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	337,244		411,884
Non Fha Va Residential Mortgage Loans [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	23,428		21,288
Non Fha Va Residential Mortgage Loans [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	6,059		4,178
Non Fha Va Residential Mortgage Loans [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	274,562		338,731
Non Fha Va Residential Mortgage Loans [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Non Fha Va Residential Mortgage Loans [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Non Fha Va Residential Mortgage Loans [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	33,195	[3]	47,687	[4]
Commercial Mortgage Loans [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	153,576		287,663
Commercial Mortgage Loans [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	36,543		103,203
Commercial Mortgage Loans [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	12,985		15,578
Commercial Mortgage Loans [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	83,993		105,695
Commercial Mortgage Loans [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	7		46,855
Commercial Mortgage Loans [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Commercial Mortgage Loans [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	20,048	[3]	16,332	[4]
Commercial And Industrial Loan [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	91,951		133,069
Commercial And Industrial Loan [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	12,099		28,761
Commercial And Industrial Loan [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	11,341		15,567
Commercial And Industrial Loan [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	12,835		26,054
Commercial And Industrial Loan [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,122		11,951
Commercial And Industrial Loan [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		9,492	[2]
Commercial And Industrial Loan [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	52,554	[3]	41,244	[4]
Consumer Auto Loans [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	14,122		11,432
Consumer Auto Loans [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Consumer Auto Loans [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	706		1,012
Consumer Auto Loans [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	8,350		7,452
Consumer Auto Loans [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Consumer Auto Loans [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Consumer Auto Loans [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	5,066	[3]	2,968	[4]
Finance Leases [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,358		2,019
Finance Leases [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Finance Leases [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	1,286		1,512
Finance Leases [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	1,072		507
Finance Leases [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Finance Leases [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Finance Leases [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0	[3]	0	[4]
Other Consumer Loans [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,864		9,470
Other Consumer Loans [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	227		451
Other Consumer Loans [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	256		438
Other Consumer Loans [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	8,638		6,472
Other Consumer Loans [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Other Consumer Loans [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Other Consumer Loans [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	1,743	[3]	2,109	[4]
Commercial Construction [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,924		60,448
Commercial Construction [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Commercial Construction [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Commercial Construction [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,924		4,085
Commercial Construction [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Commercial Construction [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		56,363	[2]
Commercial Construction [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0	[3]	0	[4]
Residential Construction [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,894		20,266
Residential Construction [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	6,054		5,477
Residential Construction [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	160		1,988
Residential Construction [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,173		3,337
Residential Construction [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	994		0
Residential Construction [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		5,535	[2]
Residential Construction [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	513	[3]	3,929	[4]
Land Construction [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	5,325		5,479
Land Construction [Member] | Troubled Debt Restructurings Interest Rate Below Market [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	878		964
Land Construction [Member] | Troubled Debt Restructurings Maturity Or Term Extension [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,012		2,207
Land Construction [Member] | roubled Debt Restructurings Combination Of Reduction In Interest Rate And Extension Of Maturity [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	1,760		1,738
Land Construction [Member] | Troubled Debt Restructurings Forgiveness Of Principal And Interest [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Land Construction [Member] | Forbearance Agreements [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	'		0	[2]
Land Construction [Member] | Troubled Debt Restructurings Other [Member]	'		'
Financing Receivable Impaired [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	$675	[3]	$570	[4]
[1]	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.
[2]	B Mainly related to one construction relationship amounting to $53.4 million transferred to held for sale in 2013.
[3]	Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table.
[4]	B Other concessions granted by the Corporation include deferral of principal and/or interest payments for a period longer than what would be considered B B insignificant, payment plans under judicial stipulation, or a combination of the concessions listed in the table above.

LOAN_PORTFOLIO_Selected_Inform1

LOAN PORTFOLIO - Selected Information on TDRs Includes Recorded Investment by Loan Class and Modification Type (Parenthetical) (Detail) (USD $)	Dec. 31, 2013
In Millions, unless otherwise specified
Financing Receivable Impaired [Line Items]	'
Forbearance agreements related to one construction relationship	$53.40

LOAN_PORTFOLIO_Corporations_TD

LOAN PORTFOLIO - Corporation's TDR Activity (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013
Schedule Of Financing Receivables [Line Items]	'
Beginning Balance of TDRs	$941,730
New TDRs	124,424
Increases to existing TDRs (disbursements)	2,864
Charge-offs post modification	-132,595
Foreclosures	-11,886
Removed from TDR classification	-6,764
TDRs transferred to loans held for sale	-129,964
Paid-off and partial payments	-52,636
Ending balance of TDRs	630,258	[1]
Troubled Debt Restructurings [Member]	'
Schedule Of Financing Receivables [Line Items]	'
Loans Sold	($104,915)
[1]	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.

LOAN_PORTFOLIO_Breakdown_Betwe

LOAN PORTFOLIO - Breakdown Between Accrual and Nonaccrual Status of TDRs (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	$630,258	[1]	$941,730
Non Fha Va Residential Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	337,243		411,884
Commercial Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	91,950		287,663
Commercial And Industrial Loan [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	153,575		133,069
Construction Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	20,100		'
Consumer Auto Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	14,122		11,432
Finance Leases [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,360		2,019
Other Consumer Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,865		9,470
Land Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	5,325		5,480
Residential Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,894		19,225
Commercial Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,924		61,488
Non Accrual [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	204,875	[2],[3]	436,952	[4]
Non Accrual [Member] | Non Fha Va Residential Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	73,324	[2],[3]	124,686	[4]
Non Accrual [Member] | Commercial Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	38,441	[2],[3]	124,584	[4]
Non Accrual [Member] | Commercial And Industrial Loan [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	69,156	[2],[3]	96,381	[4]
Non Accrual [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	5,610	[2],[3]	4,817	[4]
Non Accrual [Member] | Finance Leases [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	85	[2],[3]	119	[4]
Non Accrual [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,448	[2],[3]	2,726	[4]
Non Accrual [Member] | Land Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	4,325	[2],[3]	3,873	[4]
Non Accrual [Member] | Residential Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	7,562	[2],[3]	18,278	[4]
Non Accrual [Member] | Commercial Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,924	[2],[3]	61,488	[4]
Accrual [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	425,383		504,778
Accrual [Member] | Non Fha Va Residential Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	263,919		287,198
Accrual [Member] | Commercial Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	53,509		163,079
Accrual [Member] | Commercial And Industrial Loan [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	84,419		36,688
Accrual [Member] | Consumer Auto Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	8,512		6,615
Accrual [Member] | Finance Leases [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,275		1,900
Accrual [Member] | Other Consumer Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	8,417		6,744
Accrual [Member] | Land Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	1,000		1,607
Accrual [Member] | Residential Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	3,332		947
Accrual [Member] | Commercial Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	0		0
Non Fha Va Residential Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	337,244		411,884
Commercial Mortgage Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	153,576		287,663
Commercial And Industrial Loan [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	91,951		133,069
Consumer Auto Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	14,122		11,432
Finance Leases [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	2,358		2,019
Other Consumer Loans [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,864		9,470
Land Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	5,325		5,479
Residential Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	10,894		20,266
Commercial Construction [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Financing Receivable, Modifications, Recorded Investment	$3,924		$60,448
[1]	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.
[2]	B Included in non-accrual loans are $95.7 million in loans that are performing under the terms of the restructuring agreement but are reported B in non-accrual status until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and there is no doubt about full collectibility.
[3]	B Excludes non-accrual TDRs held for sale with a carrying value of $45.9 million as of December 31, 2013.
[4]	B Included in non-accrual loans are $197.2 million in loans that are performing under the terms of the restructuring agreement but are reported in non-accrual until the restructured loans meet the criteria of sustained payment performance under the revised terms for reinstatement to accrual status and there is no doubt about full collectibility.

LOAN_PORTFOLIO_Breakdown_Betwe1

LOAN PORTFOLIO - Breakdown Between Accrual and Nonaccrual Status of TDRs (Parenthetical) (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Financing Receivable Modifications [Line Items]	'		'
Total TDR loans	$630,258	[1]	$941,730
Performing Financing Receivable [Member] | Non Accrual [Member]	'		'
Financing Receivable Modifications [Line Items]	'		'
Total TDR loans	$95,700		$197,200
[1]	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.

LOAN_PORTFOLIO_Loan_Modificati

LOAN PORTFOLIO - Loan Modifications are Considered TDRs (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	numberofcontracts	numberofcontracts
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	2,428	2,312
Pre-modification Outstanding Recorded Investment	$149,783	$301,307
Post-Modification Outstanding Recorded Investment	124,424	282,006
Non Fha Va Residential Mortgage Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	292	491
Pre-modification Outstanding Recorded Investment	48,181	80,000
Post-Modification Outstanding Recorded Investment	48,664	80,368
Commercial Mortgage Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	17	43
Pre-modification Outstanding Recorded Investment	6,000	103,930
Post-Modification Outstanding Recorded Investment	6,161	103,912
Commercial And Industrial Loan [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	27	72
Pre-modification Outstanding Recorded Investment	79,531	90,639
Post-Modification Outstanding Recorded Investment	53,525	71,039
Consumer Auto Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	557	486
Pre-modification Outstanding Recorded Investment	7,582	6,036
Post-Modification Outstanding Recorded Investment	7,582	5,993
Finance Leases [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	75	86
Pre-modification Outstanding Recorded Investment	1,435	1,579
Post-Modification Outstanding Recorded Investment	1,435	1,579
Other Consumer Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	1,452	1,122
Pre-modification Outstanding Recorded Investment	6,518	7,033
Post-Modification Outstanding Recorded Investment	6,518	7,033
Commercial Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	0	4
Pre-modification Outstanding Recorded Investment	0	5,257
Post-Modification Outstanding Recorded Investment	0	5,247
Residential Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	1	1
Pre-modification Outstanding Recorded Investment	195	4,179
Post-Modification Outstanding Recorded Investment	195	4,180
Land Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	7	7
Pre-modification Outstanding Recorded Investment	341	2,654
Post-Modification Outstanding Recorded Investment	$344	$2,655

LOAN_PORTFOLIO_Loan_Modificati1

LOAN PORTFOLIO - Loan Modifications Considered Troubled Debt Restructurings Defaulted (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
	numberofcontracts	numberofcontracts
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	139	311
Recorded investment	$63,941	$72,665
Non Fha Va Residential Mortgage Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	81	166
Recorded investment	13,415	26,669
Commercial Mortgage Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	1	11
Recorded investment	46,102	6,057
Commercial And Industrial Loan [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	2	13
Recorded investment	3,829	30,629
Consumer Auto Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	9	43
Recorded investment	86	448
Other Consumer Loans [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	40	73
Recorded investment	219	410
Finance Leases [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	3	3
Recorded investment	38	70
Commercial Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	0	1
Recorded investment	0	2,999
Residential Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	1	1
Recorded investment	186	5,383
Land Construction [Member]	'	'
Financing Receivable Modifications [Line Items]	'	'
Number of contracts	2	0
Recorded investment	$66	$0

LOAN_PORTFOLIO_Loan_Restructur

LOAN PORTFOLIO - Loan Restructuring and Effect on Allowance for Loan and Lease Losses (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011
Financing Receivable Allowance For Credit Losses [Line Items]	'		'	'
Financing Receivable, Modifications, Recorded Investment	$630,258	[1]	$941,730	'
Provision for loan and lease losses	243,751		120,499	236,349
Allowance for loan losses as of December 31, 2013	285,858		435,414	'
Loans Split [Member]	'		'	'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'	'
Financing Receivable, Modifications, Recorded Investment	78,342		129,405	'
Amount charged-off	20,889		2,735	'
Provision for loan and lease losses	-4,084	[2]	1,090	'
Allowance for loan losses as of December 31, 2013	1,436		5,318	'
Accrual [Member]	'		'	'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'	'
Financing Receivable, Modifications, Recorded Investment	$425,383		$504,778	'
[1]	Included in the bulk sales of assets completed during the first half of 2013 was $188.1 million of TDRs, and the transfer of loans to held for saleB included TDRs with a book value of $158.4 million at the time of the transfer. The carrying value of TDRs held for sale amounted to $45.9 million as of December 31, 2013.
[2]	During 2013, the Corporation recorded a recovery of $4.5 million related to a restructured loan that was repaid.

ALLOWANCE_FOR_LOAN_AND_LEASE_L2

ALLOWANCE FOR LOAN AND LEASE LOSSES - Changes in Allowance for Loan and Lease Losses (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	$435,414		$493,917
Charge-offs	-216,410		-197,987
Charge-off related to bulk sale	-196,491		'
Recoveries	19,594		18,985
Provision (release)	243,751		120,499
Reclassification	0	[1]	0
Ending balance	285,858		435,414
Balance at end of period	102,601		221,749
Ending balance: general allowance	183,257		213,665
Ending balance	9,636,170		10,054,114
Ending balance: impaired loans	919,112		1,465,294
Ending balance: purchased credit-impaired loans	4,791	[2]	10,602	[3]
Ending balance: loans with general allowance	8,712,267		8,578,218
Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: impaired loans	919,112		'
Ending balance: purchased credit-impaired loans	4,791		10,602
Residential Mortgage [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	68,354		68,678
Charge-offs	-30,192		-37,944
Charge-off related to bulk sale	-98,972		'
Recoveries	1,165		1,089
Provision (release)	92,755		36,531
Reclassification	0	[1]	0
Ending balance	33,110		68,354
Balance at end of period	18,125		47,171
Ending balance: general allowance	14,985		21,183
Ending balance	2,549,008		2,747,217
Ending balance: impaired loans	410,994		584,719
Ending balance: loans with general allowance	2,138,014		2,162,498
Residential Mortgage [Member] | Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: purchased credit-impaired loans	0		0
Commercial And Corporate [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	97,692		108,992
Charge-offs	-27,400		-21,779
Charge-off related to bulk sale	-40,057		'
Recoveries	4,855		810
Provision (release)	27,357		-778
Reclassification	10,691	[1]	10,447
Ending balance	73,138		97,692
Balance at end of period	32,189		50,959
Ending balance: general allowance	40,949		46,733
Ending balance	1,823,608		1,883,798
Ending balance: impaired loans	219,372		354,525
Ending balance: loans with general allowance	1,604,236		1,529,273
Commercial And Corporate [Member] | Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: purchased credit-impaired loans	0		0
Commercial And Industrial Loans [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	146,900		164,490
Charge-offs	-65,171		-49,521
Charge-off related to bulk sale	-44,678		'
Recoveries	4,636		3,605
Provision (release)	53,048		38,773
Reclassification	-9,440	[1]	-10,447
Ending balance	85,295		146,900
Balance at end of period	26,686		80,167
Ending balance: general allowance	58,609		66,733
Ending balance	3,028,322		3,048,547
Ending balance: impaired loans	187,104		320,030
Ending balance: loans with general allowance	2,841,218		2,728,517
Commercial And Industrial Loans [Member] | Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: purchased credit-impaired loans	0		0
Construction Loans [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	61,600		91,386
Charge-offs	-30,539		-45,008
Charge-off related to bulk sale	-12,784		'
Recoveries	2,076		4,267
Provision (release)	16,712		10,955
Reclassification	-1,251	[1]	0
Ending balance	35,814		61,600
Balance at end of period	22,144		39,572
Ending balance: general allowance	13,670		22,028
Ending balance	168,713		361,875
Ending balance: impaired loans	'		180,683
Ending balance: purchased credit-impaired loans	0		'
Ending balance: loans with general allowance	95,996		181,192
Construction Loans [Member] | Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: impaired loans	72,717		'
Ending balance: purchased credit-impaired loans	'		0
Consumer Loan [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Beginning balance	60,868		60,371
Charge-offs	-63,108		-43,735
Charge-off related to bulk sale	0		'
Recoveries	6,862		9,214
Provision (release)	53,879		35,018
Reclassification	0	[1]	0
Ending balance	58,501		60,868
Balance at end of period	3,457		3,880
Ending balance: general allowance	55,044		56,988
Ending balance	2,066,519		2,012,677
Ending balance: impaired loans	'		25,337
Ending balance: purchased credit-impaired loans	4,791		'
Ending balance: loans with general allowance	2,032,803		1,976,738
Consumer Loan [Member] | Purchased Credit Impaired [Member]	'		'
Financing Receivable Allowance For Credit Losses [Line Items]	'		'
Ending balance: purchased credit-impaired loans	0		0
Ending balance: impaired loans	28,925		'
Ending balance: purchased credit-impaired loans	'		$10,602
[1]	B Refer to Note 7 for information about the reclassification of certain loans between commercial and industrial and commercial mortgage made in the second quarter 2013.
[2]	B Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.
[3]	Purchased credit-impaired loans are excluded from delinquency and non-performing statistics as further discussed below.

ALLOWANCE_FOR_LOAN_AND_LEASE_L3

ALLOWANCE FOR LOAN AND LEASE LOSSES - Additional Information (Detail) (USD $)	3 Months Ended
In Millions, unless otherwise specified	Mar. 31, 2013	Dec. 31, 2013
Financing Receivable Allowance For Credit Losses [Line Items]	'	'
Reserve for unfunded loan commitments	'	$0.40
Classified And Nonperforming Assets Sold	217.7	'
Charge-offs	98.5	'
Charge-off related to credit losses	$39.90	'

LOANS_HELD_FOR_SALE_Portfolio_

LOANS HELD FOR SALE - Portfolio of Loans Held for Sale (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Accounts Notes And Loans Receivable [Line Items]	'	'
Total	$75,969	$85,394
Residential Mortgage [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Residential mortgage loans	21,168	82,753
Construction Loans [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Construction	47,802	0
Commercial And Industrial [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Commercial and Industrial loans	0	1,178
Commercial Mortgage Loans [Member]	'	'
Accounts Notes And Loans Receivable [Line Items]	'	'
Commercial Mortgage	$6,999	$1,463

LOANS_HELD_FOR_SALE_Portfolio_1

LOANS HELD FOR SALE - Portfolio of Loans Held For Sale Additional Information (Detail) (USD $)

3 Months Ended

6 Months Ended

3 Months Ended

12 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

Sep. 30, 2013

Mar. 31, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Mar. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Mar. 28, 2013

Sep. 30, 2013

Mar. 28, 2013

Jun. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Non Accrual [Member]

Non Accrual [Member]

Non Accrual [Member]

Loans Tranferred To Held For Sale [Member]

Construction Loans [Member]

Construction Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial Mortgage Loans [Member]

Commercial And Industrial [Member]

Commercial And Industrial [Member]

Accounts Notes And Loans Receivable [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Carrying Value of Loans Transferred to Loans Held For Sale

'

'

'

'

$5,200,000

'

'

'

'

'

'

'

'

'

'

'

'

Loans held for sale

'

'

'

75,969,000

85,394,000

'

54,800,000

2,200,000

'

'

'

'

'

'

'

'

'

Commercial Mortgage

'

'

'

'

'

'

7,000,000

1,100,000

'

'

'

'

'

6,999,000

1,463,000

'

'

Construction loans

'

'

'

'

'

'

47,800,000

'

'

'

'

'

'

'

'

'

'

Commercial and Industrial loans

'

'

'

'

'

'

'

1,100,000

'

'

'

'

'

'

'

0

1,178,000

Loans Transferred To Held For Sale

'

'

181,600,000

'

'

181,600,000

'

'

'

'

'

'

'

'

'

'

'

Charge Offs Loans Held For Sale

'

36,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Non-performing loan sold previously reclassified to Loans Held For Sale

'

'

211,400,000

'

'

'

'

'

'

41,300,000

'

68,800,000

40,800,000

'

'

'

'

Lower Of Cost Market Loss

'

'

'

'

'

'

'

'

1,700,000

'

'

'

'

'

'

'

'

Repayment of construction loans held for sale

'

'

'

'

'

'

'

'

'

'

6,400,000

'

'

'

'

'

'

Gain related to the repayment of loans classified as held for sale

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Gains Losses Of Other Real Estate Owned

'

'

'

'

'

'

'

'

3,200,000

'

'

'

'

'

'

'

'

Other Real Estate Owned

'

'

'

'

'

'

'

'

39,200,000

'

'

'

'

'

'

'

'

Aggregate Losses Of Other Real Estate Owned

'

'

'

'

'

'

'

'

$4,900,000

'

'

'

'

'

'

'

'

RELATED_PARTY_TRANSACTIONS_Mov

RELATED PARTY TRANSACTIONS- Movement and balance of these loans (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Related Party Transactions [Abstract]	'	'
Opening Balance	$4,093	$6,155
New loans	51	71
Payments	-750	-147
Other changes	-1,999	-1,986
Closing Balance	$1,395	$4,093

PROPERTY_PLANT_AND_EQUIPMENT_D

PROPERTY PLANT AND EQUIPMENT (DETAILS) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property Plant And Equipment [Line Items]	'	'	'
Buildings and Improvements	$141,836,000	$143,611,000	'
Leasehold Improvements	57,833,000	59,670,000	'
Furniture and equipment	147,640,000	144,441,000	'
Property, Plant and Equipment, Gross	347,309,000	347,722,000	'
Accumulated Depreciation	-216,170,000	-196,770,000	'
Subtotal	131,139,000	150,952,000	'
Land	25,655,000	27,920,000	'
Projects in progress	10,152,000	2,491,000	'
Premises and equipment, net	166,946,000	181,363,000	'
Depreciation and amortization expense	24,000,000	24,200,000	24,500,000
Other Assets Held For Sale	2,225,000	0	0
Charge Related To Reclassification Of Certain Fixed Assets To Other Assets Held For Sale	$500,000	'	'
Maximum [Member] | FurnitureAndFixturesMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'10 years 0 months 0 days	'	'
Maximum [Member] | BuildingImprovementsMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'40 years 0 months 0 days	'	'
Maximum [Member] | LeaseholdImprovementsMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'15 years 0 months 0 days	'	'
Minimum [Member] | FurnitureAndFixturesMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'3 years 0 months 0 days	'	'
Minimum [Member] | BuildingImprovementsMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'10 years 0 months 0 days	'	'
Minimum [Member] | LeaseholdImprovementsMember	'	'	'
Property Plant And Equipment [Line Items]	'	'	'
Property, Plant and Equipment, Useful Life	'1 year 0 months 0 days	'	'

GOODWILL_AND_OTHER_INTANGIBLES2

GOODWILL AND OTHER INTANGIBLES - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Jun. 30, 2012
Finite Lived Intangible Assets [Line Items]	'	'	'	'
Goodwill	$28,100,000	$28,100,000	'	'
Purchase credit card relationship intangible amount	'	'	'	24,500,000
Amortization expense	6,078,000	3,306,000	2,354,000	'
Purchased Credit Card Relationship Intangible [Member]	'	'	'	'
Finite Lived Intangible Assets [Line Items]	'	'	'	'
Purchase credit card relationship intangible amount	24,465,000	24,465,000	'	'
Amortization period of purchased credit card relationship intangible	'8 years 0 months 0 days	'9 years 0 months 0 days	'	'
Core Deposits [Member]	'	'	'	'
Finite Lived Intangible Assets [Line Items]	'	'	'	'
Purchase credit card relationship intangible amount	$45,844,000	$45,844,000	'	'
Amortization period of purchased credit card relationship intangible	'9 years 9 months 18 days	'10 years 4 months 24 days	'	'

GOODWILL_AND_OTHER_INTANGIBLES3

GOODWILL AND OTHER INTANGIBLES - Gross Amount and Accumulated Amortization of Other Intangible Assets (Detail) (USD $)	Dec. 31, 2013	Jun. 30, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified			Core Deposits [Member]	Core Deposits [Member]	Purchased Credit Card Relationship Intangible [Member]	Purchased Credit Card Relationship Intangible [Member]
Finite Lived Intangible Assets [Line Items]	'	'	'	'	'	'
Gross amount	'	$24,500	$45,844	$45,844	$24,465	$24,465
Accumulated amortization	'	'	-38,863	-36,509	-4,678	-954
Net carrying amount	'	'	6,981	9,335	19,787	23,511
Remaining amortization period	'	'	'9 years 9 months 18 days	'10 years 4 months 24 days	'8 years 0 months 0 days	'9 years 0 months 0 days
Goodwill and other Intangible Assets [Abstract]	'	'	'	'	'	'
2014	4,943	'	'	'	'	'
2015	4,631	'	'	'	'	'
2016	4,089	'	'	'	'	'
2017	3,471	'	'	'	'	'
2018 and after	$9,634	'	'	'	'	'

NONCONSOLIDATED_VARIABLE_INTER2

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Additional Information (Detail) (USD $)

1 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

0 Months Ended

1 Months Ended

12 Months Ended

Feb. 28, 2011

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2004

Apr. 30, 2004

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2004

Dec. 31, 2013

Dec. 31, 2004

Dec. 31, 2013

Feb. 16, 2011

Dec. 31, 2013

Feb. 28, 2011

Dec. 31, 2013

Dec. 31, 2013

Minimum [Member]

Maximum [Member]

Junior Subordinated Deferrable Debentures [Member]

Junior Subordinated Deferrable Debentures [Member]

Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]

Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]

Fbp Statutory Trust One [Member]

Fbp Statutory Trust One [Member]

Fbp Statutory Trust Two [Member]

Fbp Statutory Trust Two [Member]

Cpg Gs [Member]

Cpg Gs [Member]

Prlp [Member]

Prlp [Member]

FirstBank [Member]

Servicing Liabilities At Fair Value [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Principal amount of corporation serviced loans securitized through GNMA

'

'

'

$1,000,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Variable rate trust preferred securities

'

'

'

'

'

'

'

'

'

'

'

'

100,000,000

'

125,000,000

'

'

'

'

'

'

Proceeds of the issuance, together with proceeds of the purchase

'

'

'

'

'

'

'

'

'

'

'

'

3,100,000

'

3,900,000

'

'

'

'

'

'

Principal amount of corporation's junior subordinated deferrable debentures

'

'

'

'

'

'

'

'

'

'

'

'

103,100,000

'

128,900,000

'

'

'

'

'

'

Junior subordinated deferrable debentures issued

'

'

'

'

'

'

'

'

125,000,000

100,000,000

'

'

'

'

'

'

'

'

'

'

'

Balance of amortization with third party

'

'

'

55,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Carrying value with third party

'

'

'

40,700,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of weighted average yield with third party

'

'

'

2.24%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loans Sold to CPG

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

269,300,000

'

'

'

'

Cash realized on sale of loan

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

88,500,000

'

'

'

'

Acquired Equity interest on disposal of loans held for sale

35.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Loans acquired on exchange of loan held for sale

136,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maturity period of loan acquired

'7 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Description of loan

'30-day LIBOR plus 300 basis points

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of ownership investment in unconsolidated entity

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

65.00%

'

'

Carrying amount of loan provided

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

43,800,000

'

'

'

Amount of ownership investment in unconsolidated entity

'

'

'

7,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity in losses of unconsolidated entities

'

'

'

16,700,000

19,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Equity in losses of unconsolidated entities related to the amortization

'

'

'

4,500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Line of credit facility provided to fund unfunded commitments

'

'

'

'

'

80,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Working capital line of credit to fund certain expenses

'

'

'

7,000,000

'

20,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Interest rate on loan provided

'

'

'

'30-day LIBOR plus 300 basis points

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Revolver agreement of credit facility provided amount outstanding

'

'

'

25,600,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Working capital line of credit facility provided amount outstanding

'

'

'

$0

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of priority interest to be received on invested capital

'

'

'

12.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Payment to be made on pro rata basis

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

35.00%

65.00%

Discount rate use for calculation of fair value investment

'

'

'

17.57%

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of variation in assumptions

'

'

'

10.00%

'

'

'

20.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Subordinated Borrowing Due Date

'

'

'

'

'

'

'

'

'

'

17-Jun-34

20-Sep-34

'

17-Jun-34

'

20-Sep-34

'

'

'

'

'

Debt Instrument Description Of Variable Rate Basis

'

'

'

'90-day LIBOR

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of Trust Preferred Securities That Qualify As Tier1 Capital

'

0.00%

25.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

NONCONSOLIDATED_VARIABLE_INTER3

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Income Statement Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Variable Interest Entity [Line Items]	'	'	'
Revenues	$630,299	$687,168	$767,596
Net income (loss)	($164,487)	$29,782	($82,232)

NONCONSOLIDATED_VARIABLE_INTER4

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Changes in Servicing Assets (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Servicing Assets At Amortized Value [Line Items]	'		'		'
Balance at beginning of period	$17,524		$15,226		$15,163
Capitalization of servicing assets	7,649		6,348		5,150
Amortization	-3,289		-3,014		-2,491
Adjustment to servicing assets for loans repurchased	-357	[1]	-642	[1]	-305	[1]
Adjustment to fair value	460		-394		-2,291
Balance at end of period	$21,987		$17,524		$15,226
[1]	B Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.

NONCONSOLIDATED_VARIABLE_INTER5

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Changes in Impairment Allowance (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation Allowance For Impairment Of Recognized Servicing Assets [Line Items]	'	'	'
Balance at beginning of period	$672	$2,725	$434
Temporary impairment charges	277	763	2,732
OTTI of servicing assets	0	-2,447	0
Recoveries	-737	-369	-441
Balance at end of period	$212	$672	$2,725

NONCONSOLIDATED_VARIABLE_INTER6

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Components of Net Servicing Income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Servicing fees	$7,164		$5,650		$5,268
Late charges and prepayment penalties	701		642		751
Other	-407		0		0
Adjustment to servicing assets for loans repurchased	-357	[1]	-642	[1]	-305	[1]
Servicing income, gross	7,101		5,650		5,714
Amortization and impairment of servicing assets	-2,829		-3,408		-4,782
Servicing income, net	$4,272		$2,242		$932
[1]	B Amount represents the adjustment to fair value related to the repurchase of loans serviced for others.

NONCONSOLIDATED_VARIABLE_INTER7

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Key Economic Assumptions Used in Determining Fair Value at Time of Sale of Loans (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Government Guaranteed Mortgage Loans [Member] | Maximum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	10.50%	12.40%	12.90%
Discount rate	12.00%	12.00%	12.00%
Government Guaranteed Mortgage Loans [Member] | Minimum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	8.90%	11.60%	10.60%
Discount rate	11.50%	12.00%	11.30%
Conventional Loan [Member] | Maximum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	10.90%	12.80%	14.30%
Discount rate	10.00%	10.00%	11.50%
Conventional Loan [Member] | Minimum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	8.70%	12.30%	12.70%
Discount rate	9.50%	10.00%	9.30%
Conventional Non Conforming Mortgage Loans [Member] | Maximum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	14.30%	13.80%	13.90%
Discount rate	14.30%	14.30%	15.00%
Conventional Non Conforming Mortgage Loans [Member] | Minimum [Member]	'	'	'
Assumption For Fair Value On Securitization Date Of Interests Continued To Be Held By Transferor Servicing Assets Or Liabilities [Line Items]	'	'	'
Constant prepayment rate	12.30%	13.30%	11.70%
Discount rate	13.80%	14.30%	13.80%

NONCONSOLIDATED_VARIABLE_INTER8

NON-CONSOLIDATED VARIABLE INTEREST ENTITIES AND SERVICING ASSETS - Weighted-Averages of Key Economic Assumptions in Valuation Model (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
Carrying amount of servicing assets	$21,987	$17,524	$15,226	$15,163
Fair value	24,679	'	'	'
Weighted-average expected life	'9 years 10 months 2 days	'	'	'
Decrease in fair value due to 10% adverse change	897	'	'	'
Decrease in fair value due to 20% adverse change	1,739	'	'	'
Decrease in fair value due to 10% adverse change	1,046	'	'	'
Decrease in fair value due to 20% adverse change	$2,012	'	'	'
Weighted Average [Member]	'	'	'	'
Constant prepayment rate	8.90%	'	'	'
Discount rate	10.60%	'	'	'

DEPOSITS_Narratives_Detail

DEPOSITS - Narratives (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2014
Deposits [Line Items]	'	'	'	'
weighted average interest rate on total interest-bearing deposits	0.93%	1.10%	'	'
Overdrafts in demand deposits that were reclassified as loans	$2,600,000	$18,600,000	'	'
CDs in denominations of $100,000 or higher	4,700,000,000	4,700,000,000	'	'
Brokered certificates of deposit	3,142,023,000	3,374,444,000	'	'
Unamortized broker placement fees	9,100,000	9,200,000	'	'
Deposit accounts issued to government agencies with a carrying value	9,879,924,000	9,864,546,000	'	'
Amortization Of Broker Placement Fees	7,900,000	9,869,000	16,314,000	'
Public Funds	'	'	'	450,000,000
Amortized Cost [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Deposit Liabilities Collateral Issued Financial Instruments	784,000,000	561,100,000	'	'
Market Value [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Deposit Liabilities Collateral Issued Financial Instruments	761,900,000	570,100,000	'	'
Brokered Certificate of Deposits [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Weighted Average Interest Rate of Time Deposits, $100,000 or More	0.97%	1.50%	'	'
Government [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Deposit accounts issued to government agencies with a carrying value	705,800,000	529,400,000	'	'
Government [Member] | Puerto Rico [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Deposit accounts issued to government agencies with a carrying value	546,500,000	346,400,000	'	'
Government [Member] | Virgin Islands [Member]	'	'	'	'
Deposits [Line Items]	'	'	'	'
Deposit accounts issued to government agencies with a carrying value	$159,300,000	$183,000,000	'	'

DEPOSITS_Summary_of_Deposit_Ba

DEPOSITS - Summary of Deposit Balances (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deposits [Line Items]	'	'
Non-interest bearing checking accounts	$851,212	$837,387
Savings accounts	2,334,831	2,295,766
Interest-bearing checking accounts	1,167,480	1,108,053
Certificates of deposit	2,384,378	2,248,896
Brokered certificates of deposit	3,142,023	3,374,444
Total deposits	9,879,924	9,864,546
Remaining term of Maturiy, Brokdered Deposits [Abstract]	'	'
Over one year to two years	1,643,085	'
Over two years to three years	499,202	'
Over three years to four years	159,750	'
Over four years to five years	135,550	'
Over five years	19,008	'
Total	$2,456,595	'

DEPOSITS_Summary_of_Deposits_B

DEPOSITS - Summary of Deposits Balance (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Interest Bearing Deposit [Member] | Minimum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	0.25%	0.25%
Interest Bearing Deposit [Member] | Maximum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	1.06%	1.16%
Savings Deposits [Member] | Minimum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	0.20%	0.25%
Savings Deposits [Member] | Maximum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	1.00%	1.21%
Certificate Of Deposits [Member] | Minimum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	0.10%	0.10%
Certificate Of Deposits [Member] | Maximum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	5.00%	5.43%
Brokered Certificate of Deposits [Member] | Minimum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	0.45%	0.40%
Brokered Certificate of Deposits [Member] | Maximum [Member]	'	'
Deposits [Line Items]	'	'
Deposits Stated Interest Rate	4.94%	5.32%

DEPOSITS_Brokered_Certificates

DEPOSITS - Brokered Certificates Of Deposit Mature (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	$3,142,023	$3,374,444
Brokered Certificates Of Deposit Mature In One To Ninety Days [Member]	'	'
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	351,371	'
Brokered Certificates Of Deposit Mature In Over Ninety Days To One Year [Member]	'	'
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	1,359,550	'
Brokered Certificates Of Deposit Mature In One To Three Years [Member]	'	'
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	1,242,731	'
BrokeredCertificatesOfDepositMatureInThreeToFiveYears [Member]	'	'
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	169,888	'
BrokeredCertificatesOfDepositMatureInOverFiveYears [Member]	'	'
Deposits [Line Items]	'	'
Interest Bearing Domestic Deposit Brokered	$18,483	'

DEPOSITS_Interest_Expenses_on_

DEPOSITS - Interest Expenses on deposits (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Interest Expense, Deposits [Abstract]	'	'	'
Interest-bearing checking accounts	$8,419	$9,421	$13,760
Savings	15,852	17,382	20,530
Certificates of deposit	29,264	34,602	45,960
Brokered certificates of deposit	38,252	66,854	111,477
Interest expense on deposits	$91,787	$128,259	$191,727

SECURITIES_SOLD_UNDER_AGREEMEN2

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Narratives (Detail) (USD $)	3 Months Ended	12 Months Ended
	Jun. 30, 2011	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2011
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'	'		'	'
Weighted-average interest rates on repurchase agreements	'	2.83%		2.86%	'
Maximum aggregate balance outstanding	'	$900,000,000	[1]	$900,000,000	'
Average balance outstanding	'	900,000,000		932,700,000	'
Early repayment of repurchase agreements	'	'		'	400,000,000
Loss on early extinguishment of repurchase agreements	200,000	'		'	'
Gain Loss On Sale Of Securities Net	'	-42,000		36,000	53,796,000
Repurchase Agreements [Member]	'	'		'	'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'	'		'	'
Accrued interest payable on repurchase agreements	'	4,500,000		4,600,000	'
Weighted average interest rate	'	2.88%		3.05%	'
Loss on early extinguishment of repurchase agreements	'	'		'	10,600,000
Gain Loss On Sale Of Securities Net	'	'		'	11,000,000
Prepaid Repurchase Agreements [Member]	'	'		'	'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'	'		'	'
Weighted average interest rate	'	'		'	2.74%
Callable Repurchase Agreements [Member]	'	'		'	'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'	'		'	'
Weighted-average interest rates on repurchase agreements	'	2.90%		'	'
Maximum [Member]	'	'		'	'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'	'		'	'
Maximum aggregate balance outstanding	'	$900,000,000		$1,000,000,000	'
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

SECURITIES_SOLD_UNDER_AGREEMEN3

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities Sold Under Agreements to Repurchase (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'		'
Repurchase agreements, interest ranging from 2.45% to 3.52% (December 31, 2011 - 2.50% to 4.40%)	$900,000	[1]	$900,000
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

SECURITIES_SOLD_UNDER_AGREEMEN4

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities Sold Under Agreements to Repurchase (Parenthetical) (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'		'
Assets sold under agreements to repurchase interest rate	2.83%		2.86%
Securities Sold Under Agreements To Repurchase	$900,000	[1]	$900,000
Maximum [Member]	'		'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'		'
Assets sold under agreements to repurchase interest rate	3.32%		3.39%
Minimum [Member]	'		'
Securities Sold Under Agreements To Repurchase And Other Short Term Borrowings [Line Items]	'		'
Assets sold under agreements to repurchase interest rate	2.45%		2.45%
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

SECURITIES_SOLD_UNDER_AGREEMEN5

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Schedule of Repurchase Agreement Maturity (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	$900,000	[1]	$900,000
Securities Sold Under Agreements To Repurchase Mature Three Year To Five Years [Member]	'		'
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	500,000		'
Securities Sold Under Agreements To Repurchase Mature Less Than Three Years [Member]	'		'
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	$400,000		'
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

SECURITIES_SOLD_UNDER_AGREEMEN6

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Schedule of Repurchase Agreement Maturity (Parenthetical) (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012
In Thousands, unless otherwise specified
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	$900,000	[1]	$900,000
Callable Repurchase Agreements [Member]	'		'
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	700,000		'
Variable Rate [Member]	'		'
Repurchase Agreement [Line Items]	'		'
Securities Sold Under Agreements To Repurchase	$700,000		'
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

SECURITIES_SOLD_UNDER_AGREEMEN7

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Securities sold under agreements to repurchase, Underlying Securities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Amortized Cost of Underlying Securities	$1,070,844	$1,041,807
Balance of Borrowings	900,000	900,000
Approximate Fair Value of Underlying Securities	1,042,482	1,070,968
Weighted-average interest rates on repurchase agreements	2.83%	2.86%
Interest Receivable	54,012	51,671
Repurchase Agreements [Member]	'	'
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Interest Receivable	2,925	2,916
US Treasury Securities And Obligations Of Other US Government Sponsored Agencies [Member]	'	'
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Amortized Cost of Underlying Securities	212,218	75,075
Balance of Borrowings	178,360	64,856
Approximate Fair Value of Underlying Securities	198,968	75,041
US Treasury Securities And Obligations Of Other US Government Sponsored Agencies [Member] | Repurchase Agreements [Member]	'	'
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Weighted-average interest rates on repurchase agreements	1.31%	1.02%
Mortgage Backed Securities [Member]	'	'
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Amortized Cost of Underlying Securities	858,626	966,732
Balance of Borrowings	721,640	835,144
Approximate Fair Value of Underlying Securities	$843,514	$995,927
Mortgage Backed Securities [Member] | Repurchase Agreements [Member]	'	'
Assets Sold under Agreements to Repurchase [Line Items]	'	'
Weighted-average interest rates on repurchase agreements	2.59%	2.79%

SECURITIES_SOLD_UNDER_AGREEMEN8

SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE - Repurchase Agreements Grouped by Counterparty (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
In Thousands, unless otherwise specified				Citigroup Global Markets [Member]	Jp Morgan Chase [Member]	Dean Witter Morgan Stanley [Member]	Credit Suisse First Boston [Member]
Repurchase Agreement Counterparty [Line Items]	'		'	'	'	'	'
Maximum aggregate balance outstanding	$900,000	[1]	$900,000	$300,000	$200,000	$100,000	$300,000
Weighted-Average Maturity	'		'	'2 years 9 months 29 days	'3 years 2 months 1 day	'3 years 9 months 29 days	'4 years 0 months 0 days
[1]	As of December 31, 2013, includes $700.0 million with an average rate of 2.90%, that lenders have the right to call beforetheir contractual maturities at various dates beginning on January 9, 2014. Also includes $700 million, which are currentlytied to variable rates.

ADVANCES_FROM_THE_FEDERAL_HOME2

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Narratives (Detail) (USD $)	3 Months Ended	12 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2011	Dec. 31, 2013	Dec. 31, 2012
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]	'	'	'
Minimum amount of qualifying mortgage collateral with a market value, percent	'	125.00%	'
Loans Pledged As Collateral Fair Value	'	$764.60	$768.10
Carrying value of mortgage loans	'	1,000	1,100
Securities with an approximate estimated value pledged to the FHLB	'	1.6	48
Carrying value of securities pledged as collateral	'	1.6	49.5
Additional capacity on credit facility based on collateral pledged at the FHLB	'	466.2	'
Advances from FHLB was repaid	100	'	'
Loss on early extinguishment of advances o FHLB	0.2	'	'
Federal Home Loan Bank, Advances, General Debt Obligations, Disclosures, Weighted Average Interest Rate	1.62%	'	'
Federal Home Loan Bank Advances [Member]	'	'	'
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]	'	'	'
Carrying value of mortgage loans	'	$988	$1,100

ADVANCES_FROM_THE_FEDERAL_HOME3

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Summary of Advances from FHLB (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Short Term Debt [Line Items]	'	'
Fixed-rate advances from FHLB, with a weighted-average interest rate of 2.31% (December 31, 2011 - 3.59%)	$300,000	$508,440

ADVANCES_FROM_THE_FEDERAL_HOME4

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Summary of Advances from FHLB (Parenthetical) (Detail)	Dec. 31, 2013	Dec. 31, 2012
Short Term Debt [Line Items]	'	'
Weighted-average interest rate	1.11%	2.26%

ADVANCES_FROM_THE_FEDERAL_HOME5

ADVANCES FROM THE FEDERAL HOME LOAN BANK (FHLB) - Advances from FHLB Mature (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]	'	'
Federal Home Loan Bank Advances	$300,000	$508,440
Federal Home Loan Bank Advances Maturities Due From One To Three Years [Member]	'	'
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]	'	'
Federal Home Loan Bank Advances	100,000	'
FederalHomeLoanBankAdvancesMaturitiesDueFromThreeToFiveYears [Member]	'	'
Federal Home Loan Bank Advances Branch Of F H L B Bank [Line Items]	'	'
Federal Home Loan Bank Advances	$200,000	'

OTHER_BORROWINGS_Components_of

OTHER BORROWINGS - Components of Other Borrowings (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Debt Instrument [Line Items]	'	'
Junior subordinated debentures due in 2034	$231,959	$231,959
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]	'	'
Debt Instrument [Line Items]	'	'
Junior subordinated debentures due in 2034	103,093	103,093
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]	'	'
Debt Instrument [Line Items]	'	'
Junior subordinated debentures due in 2034	$128,866	$128,866

OTHER_BORROWINGS_Components_of1

OTHER BORROWINGS - Components of Other Borrowings (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Seventy Five [Member]	'	'
Debt Instrument [Line Items]	'	'
Floating Interest rate on junior subordinated debentures	2.99%	3.06%
Subordinated Borrowing Due Date	17-Jun-34	'
Callable step-rate notes rate	2.75%	'
Junior Subordinated Debentures Bearing Interest At Floating Rate Of Two Point Fifty Percent [Member]	'	'
Debt Instrument [Line Items]	'	'
Floating Interest rate on junior subordinated debentures	2.75%	2.81%
Subordinated Borrowing Due Date	20-Sep-34	'
Callable step-rate notes rate	2.50%	'

EARNINGS_PER_COMMON_SHARE_Calc

EARNINGS PER COMMON SHARE - Calculations of Earnings Per Common Share (Detail) (USD $)	12 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Net Income (Loss):	'		'		'
Net income (loss)	($164,487)		$29,782		($82,232)
Cumulative convertible preferred stock dividend (Series G)	0		0		-16,903
Accretion of preferred stock discount Series F & G	0	[1]	0	[1]	'
Favorable impact for issuing common stock in exchange for Series G mandatorily convertible preferred stock	0	[2]	0	[2]	277,995	[2]
Net income (loss) attributable to common stockholders	-164,487		29,782		173,226
Convertible preferred stock dividend and accretion	0		0		22,537
Net income (loss) attributable to common stockholder, diluted	-164,487		29,782		195,763
Weighted-Average Shares:	'		'		'
Basic weighted-average common shares outstanding	205,542		205,366		64,466
Average potential common shares	0		462		25,192
Diluted weighted-average number of common shares outstanding	205,542		205,828		89,658
Income (loss) per common share:	'		'		'
Basic	($0.80)		$0.15		$2.69
Diluted	($0.80)		$0.14		$2.18
Retained Earnings [Member]	'		'		'
Net Income (Loss):	'		'		'
Net income (loss)	-164,487		29,782		-82,232
Favorable impact for issuing common stock in exchange for Series G mandatorily convertible preferred stock	0		0		277,995
Series G Preferred Stock [Member]	'		'		'
Net Income (Loss):	'		'		'
Accretion of preferred stock discount Series F & G	'		'		($5,634)	[1]
[1]	Includes a noncash adjustment of $0.2 million for the year ended December 31, 2011 as an acceleration of the Series G preferred stockdiscount accretion pursuant to amendments to the exchange agreement with the Treasury, the sole holder of the Series G preferred stock.
[2]	Excess of carrying amount of the Series G preferred stock exchanged over the fair value of new common shares issued in 2011.

EARNINGS_PER_COMMON_SHARE_Calc1

EARNINGS PER COMMON SHARE - Calculations of Earnings Per Common Share (Parenthetical) (Detail) (Series G Preferred Stock [Member], USD $)	Dec. 31, 2011
In Millions, unless otherwise specified
Series G Preferred Stock [Member]	'
Earnings Per Share [Line Items]	'
Accelerated Accretion Discount	$0.20

EARNINGS_PER_COMMON_SHARE_Addi

EARNINGS PER COMMON SHARE - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share Diluted [Line Items]	'	'	'
Common stock, shares issued	207,635,157	206,730,318	32,900,000
Liquidation value per share	25	'	'
Series G Preferred Stock [Member]	'	'	'
Earnings Per Share Diluted [Line Items]	'	'	'
Common stock, shares issued	'	'	32,941,797
Restricted Stock [Member]	'	'	'
Earnings Per Share Diluted [Line Items]	'	'	'
Unvested shares of restricted stock	1,411,185	'	'
Stock Options [Member]	'	'	'
Earnings Per Share Diluted [Line Items]	'	'	'
Antidilutive effect on earnings per share	101,435	113,158	129,934
Warrant [Member]	'	'	'
Earnings Per Share Diluted [Line Items]	'	'	'
Antidilutive effect on earnings per share	1,285,899	'	'

STOCKBASED_COMPENSATION_Additi

STOCK-BASED COMPENSATION - Additional Information (Detail) (USD $)

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2008

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Board Of Directors [Member]

Maximum [Member]

Minimum [Member]

Reversal [Member]

Senior Executives [Member]

Omnibus Plan [Member]

Omnibus Plan [Member]

Omnibus Plan [Member]

Troubled Asset Relief Program [Member]

Troubled Asset Relief Program [Member]

Troubled Asset Relief Program [Member]

Troubled Asset Relief Program [Member]

Restricted Stock [Member]

Restricted Stock [Member]

Restricted Stock [Member]

First Fifthy Three Percentage Restricted Stock Nonvest Awards [Member]

Board Of Directors [Member]

U S Treasury And Government [Member]

U S Treasury And Government [Member]

Omnibus Plan [Member]

Omnibus Plan [Member]

Omnibus Plan [Member]

Board Of Directors [Member]

Senior Management [Member]

Share Based Compensation Arrangement By Share Based Payment Award [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Authorized granting up shares

579,740

'

'

'

'

'

'

'

8,169,807

'

'

'

'

'

'

'

'

'

'

Percentage of common shares outstanding above which option granted cannot exceed

20.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Maximum term to exercise options

'10 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restricted stock issued on the employees

743,185

'

'

1,874

'

'

'

'

'

'

26,780

'

'

582,905

557,000

716,405

51,007

769,500

'

Granted shares

'

'

'

'

'

'

'

220,639

'

'

'

'

'

'

'

'

'

'

'

Unvested shares of restricted stock

'

'

'

'

'

'

'

'

1,411,185

770,507

'

'

'

'

'

'

'

'

'

Restricted stock vesting period

'

'

'

'

'3 years 0 months 0 days

'2 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of Share vest during period

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

Percentage increments repayment under TARP

25.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining percentage of share vest during period

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

50.00%

'

Share based compensation cost

$1,600,000

$900,000

$50

'

'

'

$100,000

$1,400,000

'

'

'

'

'

'

'

'

'

'

'

Number of vested shares

'

50,000

'

'

'

'

'

'

-43,522

'

'

'

'

'

'

'

'

'

'

Stock based compensation expense unrecognized related to nonvested shares of restricted stock

$2,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Period for cost recognition not yet recognized

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'1 year 7 months 6 days

Weighted-Average Grant Date Fair Value, Granted restricted stock

'

'

'

'

'

'

'

$6.23

'

'

'

'

'

'

'

$3.70

'

'

'

Holding Period By The Us Treasury Of Outstanding Common Stock

'3 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage Of Appreciation

'

'

'

'

'

'

'

'

'

'

'

13.00%

'

'

25.00%

'

'

'

'

Fair Value Of Restricted Stock Granted

'

$3.98

'

'

'

'

'

'

'

'

'

$3.02

$2

'

'

'

'

'

'

Stock Repurchase Held

'

'

'

'

'

'

'

71,326

'

'

'

'

'

'

'

'

'

'

'

STOCKBASED_COMPENSATION_Activi

STOCK-BASED COMPENSATION - Activity of Stock Options (Detail) (USD $)	12 Months Ended
In Thousands, except Share data, unless otherwise specified	Dec. 31, 2013
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'
Number of options, Beginning of year	113,158
Number of Options, expired	7,795
Number of Options, cancelled	3,928
Number of options, End of period outstanding and exercisable	101,435
Weighted-Average Exercise Price, beginning of year	$206.96
Weighted-Average Exercise Price, Options expired	$192.20
Weighted-Average Exercise Price, Options cancelled	$236.59
Weighted-Average Exercise Price, End of period outstanding and exercisable	$206.95
Weighted- Average Remaining Contractual Term (Years),End of period outstanding and exercisable	'2 years 1 month 6 days
Aggregate Intrinsic Value, End of period outstanding and exercisable	$0

STOCKBASED_COMPENSATION_Restri

STOCK-BASED COMPENSATION - Restricted Stock Activity Under Omnibus Plan (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'
Granted shares of restricted stock	743,185	'
Forefeited	-58,985	'
Number of vested shares	'	50,000
Weighted-Averages Grant Date Dair Value, Forefeitures	$4.23	'
Omnibus Plan [Member]	'	'
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]	'	'
Number of non-vested shares of restricted stock, beginning of period	770,507	'
Number of vested shares	-43,522	'
Number of non-vested shares of restricted stock, end of period	1,411,185	'
Weighted-Average Grant Date Fair Value, beginning of period	$2.51	'
Weighted-Average Grant Date Fair Value, Vested restricted stock	$3.45	'
Weighted-Average Grant Date Fair Value, end of period	$3.04	'

STOCKHOLDERS_EQUITY_Narratives

STOCKHOLDERS' EQUITY - Narratives (Detail) (USD $)	12 Months Ended					12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010	Dec. 31, 2009	Dec. 31, 2010	Dec. 31, 2011	Dec. 31, 2012
						U S Treasury And Government [Member]	Series G Preferred Stock [Member]	Exchanged [Member]
Class Of Stock [Line Items]	'	'	'	'	'	'	'	'
Shares of preferred stock exchanged	'	'	'	'	'	'	'	115,787
Preferred Stock Liquidation Preference	$25	'	'	'	'	'	'	'
Common Stock Par Or Stated Value Per Share	$0.10	'	'	'	'	'	'	'
Par amount of the shares issued as common stock, Aggregate value	$20,764,000	$20,673,000	'	'	'	'	'	'
Preferred Stock Value	63,047,000	63,047,000	'	'	'	'	'	'
Common Stock Shares Authorized	2,000,000,000	2,000,000,000	'	'	'	'	'	'
Common stock, shares issued	207,635,157	206,730,318	32,900,000	'	'	'	32,941,797	'
Preferred Stock Shares Issued	22,004,000	22,004,000	'	'	'	'	'	'
Conversion price of preferred stock into common stock	'	'	'	'	'	'	$9.66	'
Dividends Preferred Stock Cash	'	'	'	'	'	'	26,400,000	'
Fair value of common stock issued to the U.S. Treasury in exchange	'	'	$89,600,000	'	'	'	'	'
Corporation issued an amended warrant to the U.S. Treasury, time period	'	'	'	'	'	'the Corporation issued an amended 10-year warrant (the “Warrant”) to the Treasury	'	'
Class Of Warrant Or Right Number Of Securities Called By Warrants Or Rights	'	'	1,285,899	389,483	'	'	'	'
Common stock at exercise price , original warrants	'	'	$3.29	$10.88	$154.05	'	'	'
Warrants outstanding as a percentage of common Stock	0.62%	'	'	'	'	'	'	'
Replenishment of the reserve fund required of at least of the original capital contributed, percent	20.00%	'	'	'	'	'	'	'

STOCKHOLDERS_EQUITY_Additional

STOCKHOLDERS' EQUITY - Additional Information (Detail) (USD $)

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Sep. 11, 2013

Dec. 31, 2010

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2012

Dec. 31, 2013

Mar. 07, 2014

Sep. 11, 2013

Aug. 16, 2013

Dec. 31, 2011

Dec. 31, 2011

Mar. 07, 2014

Sep. 11, 2013

Aug. 16, 2013

Dec. 31, 2011

Mar. 07, 2014

Sep. 11, 2013

Aug. 16, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2011

Underwriting Discounts And Commisions [Member]

Private Placement [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Minimum [Member]

Maximum [Member]

Restricted Stock [Member]

Thomas H Lee Partners [Member]

Thomas H Lee Partners [Member]

Thomas H Lee Partners [Member]

Thomas H Lee Partners [Member]

Thomas H Lee Partners [Member]

Oaktree Capital Management [Member]

Oaktree Capital Management [Member]

Oaktree Capital Management [Member]

Oaktree Capital Management [Member]

Department Of Treasury [Member]

Department Of Treasury [Member]

Department Of Treasury [Member]

7.125% Noncumulative Perpetual Monthly Income Preferred Stock, Series A [Member]

8.35% Noncumulative Perpetual Monthly Income Preferred Stock, Series B [Member]

7.40% Noncumulative Perpetual Monthly Income Preferred Stock, Series C [Member]

7.25% Noncumulative Perpetual Monthly Income Preferred Stock, Series D [Member]

7.00% Noncumulative Perpetual Monthly Income Preferred Stock, Series E [Member]

Series G Preferred Stock [Member]

Private Placement [Member]

Rights [Member]

Rights [Member]

Omnibus Plan [Member]

Common Stock [Member]

Common Stock [Member]

Common Stock [Member]

Private Placement [Member]

Private Placement [Member]

Class Of Stock [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, shares authorized

2,000,000,000

2,000,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, par value

$0.10

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock, shares issued

207,635,157

206,730,318

32,900,000

'

'

'

525,000,000

'

'

'

'

'

115,787

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

32,941,797

Common stock, shares outstanding

207,068,978

206,235,465

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Common stock sold

'

'

'

'

'

'

'

$0

$29,000

$15,089,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Granted shares of restricted stock

743,185

'

'

'

'

'

'

'

'

'

'

'

'

'

'

716,405

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Restricted stock lapse, maximum

'

'

'

'

'

'

'

'

'

'

'

'

'

'2 years 0 months 0 days

'3 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of restricted stock lapse

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Remaining percentage of share vest during period

50.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Corporation has authorized shares of preferred stock

50,000,000

50,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock, par value

$1

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Preferred stock dividend rate percentage

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7.13%

8.35%

7.40%

7.25%

7.00%

'

Liquidation value per share

$25

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of treasury stock sold to director

'

165,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Purchase price of treasury stock

'

$3.79

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock repurchase plan treasury stock

566,179

494,853

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Legal surplus reserve rate

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Share Price

'

'

$3.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds From Issuance Of Common Stock

0

1,037,000

493,274,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds From Contributions From Parent

'

'

435,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Aggregate Amount Acquired By Investors

'

'

348,200,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

174,100,000

'

'

'

174,100,000

'

'

'

'

'

'

'

'

'

Percentage Of Stock Ownership

'

'

24.36%

'

'

'

'

'

'

'

'

'

'

'

'

'

20.21%

'

'

'

'

20.21%

'

'

'

9.50%

'

'

'

'

'

'

'

'

Number of common stocks that can be acquired through the warrants

'

'

1,285,899

'

389,483

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Shares issued during the period

'

'

'

'

'

'

'

'

'

'

150,000,000

888,781

'

'

'

'

'

'

'

937,493

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Excess of Carrying Value of Series G Over Common Stock

'

'

277,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Sale Of Stock Price Per Share

'

'

$3.50

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Secondary Offering Of Common Stock

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

8,000,000

'

'

'

'

8,000,000

'

'

'

12,000,000

'

'

'

'

'

'

Purchase Of Common Stock Secondary Offering

'

'

'

2,900,000

'

'

'

'

'

'

'

'

'

'

'

'

'

840,903

'

'

'

'

840,904

'

'

'

1,261,356

'

'

'

'

'

'

'

Warrant Period

'

'

'10 years 0 months 0 days

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Secondaring Offering Expenses

$1,700,000

'

'

'

'

$1,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

STOCKHOLDERS_EQUITY_Exchange_o

STOCKHOLDERS' EQUITY - Exchange offer with respect to Series A through E preferred stock (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified			7.125% Noncumulative Perpetual Monthly Income Preferred Stock, Series A [Member]	8.35% Noncumulative Perpetual Monthly Income Preferred Stock, Series B [Member]	7.40% Noncumulative Perpetual Monthly Income Preferred Stock, Series C [Member]	7.25% Noncumulative Perpetual Monthly Income Preferred Stock, Series D [Member]	7.00% Noncumulative Perpetual Monthly Income Preferred Stock, Series E [Member]
Class Of Stock [Line Items]	'	'	'	'	'	'	'
Liquidation value per share	$25	'	'	'	'	'	'
Shares of preferred stock outstanding prior to exchanged	2,521,872	2,521,872	'	'	'	'	'
Aggregate Liquidation Preference After Exchange	$63,047	$63,047	'	'	'	'	'
Preferred stock dividend rate percentage	'	'	7.13%	8.35%	7.40%	7.25%	7.00%

EMPLOYEES_BENEFIT_PLAN_Narrati

EMPLOYEES' BENEFIT PLAN- Narratives (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Defined Contribution Plan, Employer Matching Contribution, Percent	25.00%	'	'
Employee contribution percent maximum to get employer matching contribution	4.00%	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount	$15,000	$13,000	$10,000
Total plan expense	800,000	700,000	600,000
U S	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount	'	17,000	16,500
V I	'	'	'
Defined Benefit Plan Disclosure [Line Items]	'	'	'
Defined Contribution Plan, Maximum Annual Contribution Per Employee, Amount	$17,500	'	'

OTHER_NON_INTEREST_INCOME_Deta

OTHER NON- INTEREST INCOME- Detail of other non-interest income (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Non-interest Income [Abstract]	'	'	'
Commissions and fees- broker-dealer related	$97	$2,630	$1,735
Gain on sale of assets FB Insurance VI	0	0	2,845
Noninterest Income, Other	24,343	16,918	19,615
Non Deferrable Loan Fees	2,384	5,335	6,775
Other Fees And Commissions Credit Cards	6,694	7,239	0
Lower Of Cost Or Market Adjustment	-1,165	0	0
Total	$32,353	$32,122	$30,970

OTHER_NON_INTEREST_EXPENSES_De

OTHER NON- INTEREST EXPENSES- Detail of other non-interest expenses (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Non Interest Expenses [Abstract]	'	'	'
Supplies and printing	$3,014	$2,811	$2,168
Contigency Adjustment	0	2,489	0
Reserve (release) for off-balance sheet exposures	-443	-1,914	-6,230
Other	18,834	16,559	17,826
Amortization Of Intangible Assets	6,078	3,306	2,354
Contingency for attorney's fees	2,500	0	0
Total	$29,983	$23,251	$16,118

INCOME_TAXES_Additional_Inform

INCOME TAXES - Additional Information (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Dec. 31, 2010
	subsidiaries
Income Tax Contingency [Line Items]	'	'	'	'
Number of subsidiaries from which corporation is not able to utilize losses	1	'	'	'
Net operating loss carry forward period	'10 years 0 months 0 days	'	'	'
Carry forward period is, extended for taxable income	'12 years 0 months 0 days	'	'	'
Percentage of dividend received deduction from controlled subsidiaries	100.00%	'	'	'
Percentage of dividend received from other taxable domestic corporations	85.00%	'	'	'
Statutory rate	-39.00%	30.00%	-30.00%	'
Percentage of alternative minimum tax	'	20.00%	'	'
Special tax on International Banking Entity	5.00%	'	'	'
Minimum percentage of bank net taxable income for paying Income tax at normal rate	20.00%	'	'	'
Income tax expense	$5,164,000	$5,932,000	$9,322,000	'
New unrecognized Tax Benefits (UTBs)	4,310,000	2,374,000	2,374,000	0
Accrued interest related to tax uncertainties	2,400,000	'	'	'
Gross deferred tax asset related to loss and other carry-forwards	380,800,000	'	'	'
Extraordinary tax credit carryover	3,300,000	'	'	'
Charitable contribution carry-forward	1,500,000	'	'	'
Capital Gains Income Tax Rate	15.00%	'	'	'
Percentage of national gross tax receipt	1.00%	'	'	'
National gross receipt expense	5,900,000	'	'	'
Percentage of gross receipt tax credit	0.50%	'	'	'
Gross income credit amount	3,000,000	'	'	'
Percentage Of Additional Surtax	19.00%	5.00%	'	'
Amount Of Additional Surtax	25,000	750,000	'	'
Net Tax Benefit	$1,300,000	'	'	'
NOL deduction limit	'The NOL deduction is now limited to 90% of taxable income for regular income tax purposes and 80% for AMT purposes.	'	'	'
P R	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'
Statute of limitations under income tax act	'4 years 0 months 0 days	'	'	'
U S	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'
Statute of limitations under income tax act	'3 years 0 months 0 days	'	'	'
V I	'	'	'	'
Income Tax Contingency [Line Items]	'	'	'	'
Statute of limitations under income tax act	'3 years 0 months 0 days	'	'	'

INCOME_TAXES_Components_of_inc

INCOME TAXES- Components of income tax expense (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Components of Income Tax Expense (Benefit), Continuing Operations [Abstract]	'	'	'
Current income tax (expense) benefit	$7,947	$5,357	$7,896
Deferred income tax expense	-2,783	575	1,426
Total income tax provision	$5,164	$5,932	$9,322

INCOME_TAXES_Reconciliations_o

INCOME TAXES- Reconciliations of Income tax expenses (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]	'	'	'
Computed income tax at statutory rate	($62,136)	$10,714	($21,873)
Federal and state taxes	136	0	179
Adjustment in deferred tax due to change in tax rate	-107,249	0	101,955
Income Tax Reconciliation Tax Exempt Income	-13,320	-3,627	2,466
Deferred tax valuation allowance	157,981	-9,602	-78,009
(Recognition)/reversal of Unrecognized Tax Benefits	3,218	238	3,247
National Receipt Tax Net	-649	0	0
Non-tax deductible expenses	146	2,417	4,092
Other-net	397	-1,462	2,197
Total income tax provision	$5,164	$5,932	$9,322
Effective Income Tax Rate Reconciliation At Federal Statutory Income Tax Rate	-39.00%	30.00%	-30.00%
Federal and state taxes %	0.09%	0.00%	0.30%
Adjustment in deferred tax due to change in tax rate %	-67.30%	0.00%	139.80%
Benefit of net exempt income %	-8.36%	-10.10%	-3.40%
Deferred tax valuation allowance %	99.10%	-26.90%	-107.00%
(Recognition)/reversal of Unrecognized Tax Benefits %	2.02%	0.70%	4.50%
Percentage Of National Gross Receipt Tax Net	-0.40%	0.00%	0.00%
Non-tax deductible expenses %	0.09%	6.80%	5.60%
Other-net %	0.22%	-4.10%	3.00%
Total income tax provision %	3.17%	16.60%	12.80%

INCOME_TAXES_Significant_compo

INCOME TAXES- Significant components of deferred tax assets and liabilities (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Deferred Tax Assets [Abstract]	'	'	'
Allowance for loan and lease losses	$108,811	$130,652	'
Unrealized losses on derivative activities	1,483	1,647	'
Legal reserve	756	452	'
Reserve for insurance premium cancellations	687	427	'
Net operating loss and donation carryforward available	373,253	213,566	'
Impairment on investments	2,409	2,409	'
Tax credits available for carryforward	6,293	3,420	'
Unrealized net loss on equity investments	5,003	2,594	'
Settlement payment - closing agreement	7,313	5,625	'
Unrealized net loss on REO valuation	13,104	6,724	'
Other	19,790	10,650	'
Deferred tax asset	539,239	378,166	'
Valuation allowance	-522,708	-359,947	'
Total deferred tax assets, net of valuation allowance	16,531	18,219	'
Deferred Tax Liabilities [Abstract]	'	'	'
Unrealized gain on available-for-sale securities, net	0	6,524	'
Differences between the assigned values and tax bases of assets and liabilities recognized in purchase business combinations	1,034	1,771	'
Unrealized gain on other investments	625	360	'
Other	7,228	4,697	'
Deferred tax liability	8,887	13,352	'
Deferred income taxes, net	7,644	4,867	'
Reconciliation of the Change in Unrecognized Tax Benefits [Abstracts]	'	'	'
Balance at beginning of year	2,374	2,374	0
Increases related to positions taken during prior years	1,936	0	2,374
Balance at end of year	$4,310	$2,374	$2,374

LEASE_COMMITMENTS_Future_oblig

LEASE COMMITMENTS- Future obligations (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]	'	'	'
2014	$8,257,000	'	'
2015	7,088,000	'	'
2016	6,417,000	'	'
2017	5,690,000	'	'
2018	5,119,000	'	'
2019 and later years	34,501,000	'	'
Total	67,072,000	'	'
Operating Leases Rent Expense Net	$10,200,000	$9,700,000	$10,000,000
Leases expiring up to	30-Aug-36	'	'

FAIR_VALUE_Assets_and_Liabilit

FAIR VALUE - Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Securities available for sale:	'	'
Investment securities available for sale	$1,978,282	$1,731,077
Derivatives, included in assets:	'	'
Derivatives, included in assets	394	291
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	4,023	5,781
Forward Contracts [Member]	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	5
Equity Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	33	31
U S Treasury Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	7,499	7,499
Us Government Agencies Debt Securities Noncallable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	200,903	159,252
Us Government Agencies Debt Securities Callable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	1,677,651	1,442,169
US States And Political Subdivisions [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	51,330	71,200
Private Label Mbs [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	40,866	50,926
Interest Rate Cap [Member] | Purchase	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	58	0
Interest Rate Cap [Member] | Written	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	58	0
Forward And Future Contracts [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	174	3
Interest Rate Swap [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	162	288
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	3,965	5,776
Fair Value Inputs Level 1 [Member] | Forward Contracts [Member]	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 1 [Member] | Equity Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	33	31
Fair Value Inputs Level 1 [Member] | U S Treasury Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	7,499	7,499
Fair Value Inputs Level 1 [Member] | Us Government Agencies Debt Securities Noncallable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Us Government Agencies Debt Securities Callable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | US States And Political Subdivisions [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Private Label Mbs [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 1 [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Fair Value Inputs Level 1 [Member] | Interest Rate Cap [Member] | Written	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 1 [Member] | Forward And Future Contracts [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Fair Value Inputs Level 1 [Member] | Interest Rate Swap [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 2 [Member] | Forward Contracts [Member]	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	5
Fair Value Inputs Level 2 [Member] | Equity Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | U S Treasury Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | Us Government Agencies Debt Securities Noncallable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	200,903	159,252
Fair Value Inputs Level 2 [Member] | Us Government Agencies Debt Securities Callable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	1,677,651	1,442,169
Fair Value Inputs Level 2 [Member] | US States And Political Subdivisions [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	48,904	67,509
Fair Value Inputs Level 2 [Member] | Private Label Mbs [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 2 [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	58	0
Fair Value Inputs Level 2 [Member] | Interest Rate Cap [Member] | Written	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	58	0
Fair Value Inputs Level 2 [Member] | Forward And Future Contracts [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	174	3
Fair Value Inputs Level 2 [Member] | Interest Rate Swap [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	162	288
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	3,965	5,776
Fair Value Inputs Level 3 [Member] | Forward Contracts [Member]	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 3 [Member] | Equity Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | U S Treasury Securities [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Us Government Agencies Debt Securities Noncallable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | Us Government Agencies Debt Securities Callable [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	0	0
Fair Value Inputs Level 3 [Member] | US States And Political Subdivisions [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	2,426	3,691
Fair Value Inputs Level 3 [Member] | Private Label Mbs [Member]	'	'
Securities available for sale:	'	'
Investment securities available for sale	40,866	50,926
Fair Value Inputs Level 3 [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Fair Value Inputs Level 3 [Member] | Interest Rate Cap [Member] | Written	'	'
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	0	0
Fair Value Inputs Level 3 [Member] | Forward And Future Contracts [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Fair Value Inputs Level 3 [Member] | Interest Rate Swap [Member]	'	'
Derivatives, included in assets:	'	'
Derivatives, included in assets	0	0
Derivatives, included in liabilities:	'	'
Derivatives, included in liabilities	$0	$0

FAIR_VALUE_Fair_Value_of_Asset

FAIR VALUE - Fair Value of Assets and Liabilities Measured on Recurring Basis (Detail) (Categories Of Investments Marketable Securities Available For Sale Securities [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Categories Of Investments Marketable Securities Available For Sale Securities [Member]	'		'		'
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]	'		'		'
Beginning balance	$54,617	[1]	$65,463	[1]	$74,993	[1]
Total gains or (losses) (realized/unrealized):	'		'		'
Included in earnings	-117	[1]	-2,002	[1]	-1,971	[1]
Included in other comprehensive income	2,795	[1]	6,036	[1]	3,946	[1]
Held-to-Maturity investment securities reclassified to Available-for-Sale	0	[1]	0	[1]	2,000	[1]
Sales	0	[1]	-1,450	[1]	0	[1]
Principal Repayments	-14,003	[1]	-13,430	[1]	-13,505	[1]
Ending balance	$43,292	[1]	$54,617	[1]	$65,463	[1]
[1]	B Amounts mostly related to certain private label mortgage-backed securities.

FAIR_VALUE_Assets_and_Liabilit1

FAIR VALUE - Assets and Liabilities Measured at Fair Value on Recurring Basis Using Significant Unobservable Inputs (Level 3) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012
Investment securities available-for-sale:	'	'
Discount rate used for calculation of mortgage servicing rights value	14.50%	14.50%
Fair value input prepayment rate	28.89%	32.00%
Securities available for sale	'	'
Discount rate used for calculation of mortgage servicing rights value	14.50%	14.50%
Fair value input prepayment rate	28.89%	32.00%
Private Label Mbs [Member]	'	'
Investment securities available-for-sale:	'	'
Fair Value	40,866	'
Securities available for sale	'	'
Fair Value	40,866	'
US States And Political Subdivisions [Member]	'	'
Investment securities available-for-sale:	'	'
Fair Value	2,426	'
Unobservable input prepayment rate	5.61%	'
Securities available for sale	'	'
Fair Value	2,426	'
Unobservable input prepayment rate	5.61%	'
Discounted Cash Flow [Member]	'	'
Investment securities available-for-sale:	'	'
Valuation technique	'Discounted cash flow	'
Securities available for sale	'	'
Valuation technique	'Discounted cash flow	'
Discounted Cash Flow [Member] | Private Label Mbs [Member]	'	'
Investment securities available-for-sale:	'	'
Valuation technique	'Discounted cash flow	'
Securities available for sale	'	'
Valuation technique	'Discounted cash flow	'
Minimum [Member]	'	'
Investment securities available-for-sale:	'	'
Fair value input prepayment rate	15.86%	21.85%
Securities available for sale	'	'
Fair value input prepayment rate	15.86%	21.85%
Minimum [Member] | Private Label Mbs [Member]	'	'
Investment securities available-for-sale:	'	'
Fair value input prepayment rate	15.86%	'
Fair value projected Cumulative Loss Rate	0.58%	'
Securities available for sale	'	'
Fair value input prepayment rate	15.86%	'
Fair value projected Cumulative Loss Rate	0.58%	'
Maximum [Member]	'	'
Investment securities available-for-sale:	'	'
Fair value input prepayment rate	100.00%	69.97%
Securities available for sale	'	'
Fair value input prepayment rate	100.00%	69.97%
Maximum [Member] | Private Label Mbs [Member]	'	'
Investment securities available-for-sale:	'	'
Fair value input prepayment rate	100.00%	'
Fair value projected Cumulative Loss Rate	38.16%	'
Securities available for sale	'	'
Fair value input prepayment rate	100.00%	'
Fair value projected Cumulative Loss Rate	38.16%	'

FAIR_VALUE_Change_in_unrealize

FAIR VALUE - Change in unrealized losses included in earnings (Detail) (Categories Of Investments Marketable Securities Available For Sale Securities [Member], USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Categories Of Investments Marketable Securities Available For Sale Securities [Member]	'		'		'
Fair Value Liabilities Measured On Recurring Basis Unobservable Input Reconciliation [Line Items]	'		'		'
Net Impairment losses on investment securities	$117	[1]	$2,002	[1]	$1,971	[1]
[1]	B Amounts mostly related to certain private label mortgage-backed securities.

FAIR_VALUE_Impairment_of_Valua

FAIR VALUE - Impairment of Valuation Adjustments were Recorded for Assets Recognized at Fair Value (Detail) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2010

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2012

In Thousands, unless otherwise specified

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Inputs Level 1 [Member]

Fair Value Inputs Level 1 [Member]

Fair Value Inputs Level 1 [Member]

Fair Value Inputs Level 2 [Member]

Fair Value Inputs Level 2 [Member]

Fair Value Inputs Level 2 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Fair Value Inputs Level 3 [Member]

Loans Receivable [Member]

Other Real Estate Owned [Member]

Mortgage Servicing Rights [Member]

Mortgage Servicing Rights [Member]

Mortgage Servicing Rights [Member]

Loans Held For Sale [Member]

Loans Held For Sale [Member]

Other Real Estate Owned [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Fair Value Measurements Nonrecurring [Member]

Loans Receivable [Member]

Loans Receivable [Member]

Other Real Estate Owned [Member]

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Assets Fair Value Adjustment

'

'

'

'

($200,263)

[1]

($10,855)

[2]

$460

[3]

($2,291)

[4]

'

($338)

[5]

'

'

'

'

'

'

'

'

'

'

($25,698)

[6]

($13,928)

[7]

($110,457)

[8]

($8,851)

[9]

Loans receivable

'

'

'

'

'

'

'

'

'

'

'

0

[7]

0

[8]

0

[1]

0

[7]

0

[8]

0

[1]

465,191

[7]

757,152

[8]

703,855

[1]

'

'

'

'

Other Real Estate Owned

'

'

'

'

'

'

'

'

'

'

'

0

[6]

0

[9]

0

[2]

0

[6]

0

[9]

0

[2]

160,193

[6]

185,764

[9]

114,292

[2]

'

'

'

'

Mortgage servicing rights

21,987

17,524

15,226

15,163

'

'

'

'

-394

[10]

'

'

0

[3]

0

[10]

0

[11]

0

[3]

0

[10]

0

[11]

21,987

[3]

17,524

[10]

15,226

[11]

'

'

'

'

Loans held for sale

'

'

'

'

'

'

'

'

'

'

($2,168)

[12]

$0

[5]

$0

[12]

'

$0

[5]

$0

[12]

'

$54,801

[5]

$2,641

[12]

'

'

'

'

'

[1]

Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.

[2]

The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorptionrates, income producing properties net operating income), which are not market observable. Losses were related tomarket valuation adjustments after the transfer of the loan to the OREO portfolio.

[3]

Fair value adjustments to mortgage servicing rights were mainly due to assumptions associated with mortgage prepayment rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and accordingly,they are measured at fair value on a non-recurring basis. Assumptions for the value of mortgage servicing rights included: prepayment rate 8.90% and discount rate 10.60%.

[4]

B -Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, accordingly, they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included:prepayment rate 12.5% and discount rate 11.10%.

[5]

The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans, and forloans with signed sale agreements, the value was determined based on the sales price on such agreements.

[6]

The fair value was derived from appraisals that take into consideration prices in observed transactions involving similarassets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorptionrates, income producing properties net operating income), which are not market observable. Losses were related tomarket valuation adjustments after the transfer of the loan to the OREO portfolio.

[7]

Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.

[8]

Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactionsinvolving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.

[9]

The fair value was derived from appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the properties (e.g., absorption rates, income producing properties net operating income), which are not market observable. Losses were related to market valuation adjustments after the transfer of the loan to the OREO portfolio.

[10]

Fair value adjustments to the mortgage servicing rights were mainly due to assumptions associated with mortgage prepayments rates. The Corporation carries its mortgage servicing rights at the lower of cost or market, and, accordingly,they are measured at fair value on a non-recurring basis. Assumptions for the value mortgage servicing rights included: prepayment rate 12.15% and discount rate 11.08%.

[11]

B Represents common shares of another financial institution in Puerto Rico.

[12]

Level 3 Loans Held for Sale are the $5.2 million Commercial and Industrial and Commercial Mortgage loans transferred to held for sale during the fourth quarter of 2012, which were recorded at a value of $2.6 million.

FAIR_VALUE_Impairment_of_Valua1

FAIR VALUE - Impairment of Valuation Adjustments were Recorded for Assets Recognized at Fair Value (Parenthetical) (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'		'		'
Repayment rate used for the calculation of mortgage servicing rights value	28.89%		32.00%		'
Discount rate used for calculation of mortgage servicing rights value	14.50%		14.50%		'
Carrying Value of Loans Transferred to Loans Held For Sale	'		5,200,000		'
Fair Value Inputs Level 3 [Member]	'		'		'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'		'		'
Loans held for sale	54,801,000	[1]	2,641,000	[2]	'
Mortgage Servicing Rights [Member]	'		'		'
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items]	'		'		'
Repayment rate used for the calculation of mortgage servicing rights value	8.90%		12.15%		12.50%
Discount rate used for calculation of mortgage servicing rights value	10.60%		11.08%		11.10%
[1]	The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans, and forloans with signed sale agreements, the value was determined based on the sales price on such agreements.
[2]	Level 3 Loans Held for Sale are the $5.2 million Commercial and Industrial and Commercial Mortgage loans transferred to held for sale during the fourth quarter of 2012, which were recorded at a value of $2.6 million.

FAIR_VALUE_Qualitative_Informa

FAIR VALUE - Qualitative Information Regarding Fair Value Measurements for Level 3 Financial Instruments (Detail)	12 Months Ended
	Dec. 31, 2013
Loans [Member]	'
Fair Value Option Quantitative Disclosures [Line Items]	'
Method	'Income, Market, Comparable Sales, Discounted Cash Flows
Valuation technique	'External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
Other Real Estate Owned [Member]	'
Fair Value Option Quantitative Disclosures [Line Items]	'
Method	'Income, Market, Comparable Sales, Discounted Cash Flows
Valuation technique	'External appraised values; probability weighting of broker price opinions; management assumptions regarding market trends or other relevant factors
Mortgage Servicing Rights [Member]	'
Fair Value Option Quantitative Disclosures [Line Items]	'
Method	'Discounted Cash Flows
Valuation technique	'Weighted average prepayment rate of 8.90%; weighted average discount rate of 10.60%

FAIR_VALUE_Fair_Value_Detail

FAIR VALUE - Fair Value (Detail) (USD $)	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
In Thousands, unless otherwise specified
Assets:	'		'		'
Investment securities available for sale	$1,978,282		$1,731,077		'
Less: allowance for loan and lease losses	-285,858		-435,414		'
Derivatives, included in assets	394		291		'
Liabilities:	'		'		'
Other borrowings	231,959		231,959		'
Derivatives, included in liabilities	4,023		5,781		'
Fair Value Inputs Level 1 [Member]	'		'		'
Assets:	'		'		'
Loans held for sale	0	[1]	0	[2]	'
Loans held for investment, net of allowance	0	[3]	0	[4]	0	[5]
Fair Value Inputs Level 2 [Member]	'		'		'
Assets:	'		'		'
Loans held for sale	0	[1]	0	[2]	'
Loans held for investment, net of allowance	0	[3]	0	[4]	0	[5]
Fair Value Inputs Level 3 [Member]	'		'		'
Assets:	'		'		'
Loans held for sale	54,801	[1]	2,641	[2]	'
Loans held for investment, net of allowance	465,191	[3]	757,152	[4]	703,855	[5]
Carrying Reported Amount Fair Value Disclosure [Member]	'		'		'
Assets:	'		'		'
Cash and due from banks and money market investments	655,671		946,851		'
Investment securities available for sale	1,978,282		1,731,077		'
Other equity securities	28,691		38,757		'
Loans held for sale	75,969		85,394		'
Loans, held for investment	9,636,170		10,054,114		'
Less: allowance for loan and lease losses	-285,858		-435,414		'
Loans held for investment, net of allowance	9,350,312		9,618,700		'
Derivatives, included in assets	394		291		'
Liabilities:	'		'		'
Deposits	9,879,924		9,864,546		'
Securities sold under agreements to repurchase	900,000		900,000		'
Advances from FHLB	300,000		508,440		'
Notes Payable	'		0		'
Other borrowings	231,959		231,959		'
Derivatives, included in liabilities	4,023		5,781		'
Estimate Of Fair Value Fair Value Disclosure [Member]	'		'		'
Assets:	'		'		'
Cash and due from banks and money market investments	655,671		946,851		'
Investment securities available for sale	1,978,282		1,731,077		'
Other equity securities	28,691		38,757		'
Loans held for sale	76,684		87,995		'
Loans held for investment, net of allowance	9,127,234		9,545,505		'
Derivatives, included in assets	394		291		'
Liabilities:	'		'		'
Deposits	9,898,615		9,901,297		'
Securities sold under agreements to repurchase	976,151		999,663		'
Advances from FHLB	297,523		512,089		'
Notes Payable	'		0		'
Other borrowings	106,772		134,058		'
Derivatives, included in liabilities	4,023		5,781		'
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 1 [Member]	'		'		'
Assets:	'		'		'
Cash and due from banks and money market investments	655,671		946,851		'
Investment securities available for sale	7,532		7,530		'
Other equity securities	0		0		'
Loans held for sale	0		0		'
Loans held for investment, net of allowance	0		0		'
Derivatives, included in assets	0		0		'
Liabilities:	'		'		'
Deposits	0		0		'
Securities sold under agreements to repurchase	0		0		'
Advances from FHLB	0		0		'
Other borrowings	0		0		'
Derivatives, included in liabilities	0		0		'
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 2 [Member]	'		'		'
Assets:	'		'		'
Cash and due from banks and money market investments	0		0		'
Investment securities available for sale	1,927,458		1,668,930		'
Other equity securities	28,691		38,757		'
Loans held for sale	21,883		85,354		'
Loans held for investment, net of allowance	0		0		'
Derivatives, included in assets	394		291		'
Liabilities:	'		'		'
Deposits	9,898,615		9,901,297		'
Securities sold under agreements to repurchase	976,151		999,663		'
Advances from FHLB	297,523		512,089		'
Other borrowings	0		0		'
Derivatives, included in liabilities	4,023		5,781		'
Estimate Of Fair Value Fair Value Disclosure [Member] | Fair Value Inputs Level 3 [Member]	'		'		'
Assets:	'		'		'
Cash and due from banks and money market investments	0		0		'
Investment securities available for sale	43,292		54,617		'
Other equity securities	0		0		'
Loans held for sale	54,801		2,641		'
Loans held for investment, net of allowance	9,127,234		9,545,505		'
Derivatives, included in assets	0		0		'
Liabilities:	'		'		'
Deposits	0		0		'
Securities sold under agreements to repurchase	0		0		'
Advances from FHLB	0		0		'
Other borrowings	106,772		134,058		'
Derivatives, included in liabilities	$0		$0		'
[1]	The value of these loans was derived from external appraisals, adjusted for specific characteristics of the loans, and forloans with signed sale agreements, the value was determined based on the sales price on such agreements.
[2]	Level 3 Loans Held for Sale are the $5.2 million Commercial and Industrial and Commercial Mortgage loans transferred to held for sale during the fourth quarter of 2012, which were recorded at a value of $2.6 million.
[3]	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
[4]	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactionsinvolving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.
[5]	Mainly impaired commercial and construction loans. The impairment was generally measured based on the fair value of the collateral. The fair values was derived from external appraisals that take into consideration prices in observed transactions involving similar assets in similar locations but adjusted for specific characteristics and assumptions of the collateral (e.g., absorption rates), which are not market observable.

SUPPLEMENTAL_CASH_FLOW_INFORMA2

SUPPLEMENTAL CASH FLOW INFORMATION - Supplemental Cash Flow Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash paid for:	'	'	'
Interest on borrowings	$119,312	$164,364	$255,363
Income tax	4,447	8,603	2,852
Non-cash investing and financing activities:	'	'	'
Additions to other real estate owned	104,144	169,432	155,621
Additions to repossed properties	69,069	48,910	65,049
Loan securitizations	355,506	239,766	214,399
Loans held for investment transferred to held for sale	181,620	2,641	0
Capitalization of servicing assets	7,649	6,348	5,150
Other Assets Held For Sale	2,225	0	0
Loans sold to a joint venture in exchange for an acquisition loan and an equity interest in the joint venture	0	0	183,709
Reclassification of Held-to-Maturity investment securities to Available-for-Sale	0	0	88,751
Common Stock [Member] | Series G Preferred Stock [Member]	'	'	'
Non-cash investing and financing activities:	'	'	'
Exchange Preferred Stock Series G For Common Stock	0	0	361,962
New stock issued	$0	$0	$89,602

REGULATORY_MATTERS_COMMITMENTS2

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES - Additional Information (Detail) (USD $)

1 Months Ended

12 Months Ended

12 Months Ended

0 Months Ended

12 Months Ended

Feb. 28, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2011

Dec. 31, 2008

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Feb. 16, 2011

Dec. 31, 2011

Category1 [Member]

Category2 [Member]

Category3 [Member]

Category4 [Member]

Series G Preferred Stock [Member]

Minimum [Member]

Maximum [Member]

Consent Order [Member]

Cpg Gs [Member]

Cpg Gs [Member]

Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of risk weighted assets

'

'

'

'

'

'

'

'

'

'

0.00%

100.00%

'

'

'

Tier 1 Leverage Ratio

'

'

'

'

'

'

'

'

'

'

'

'

8.00%

'

'

Tier 1 Risk Based Capital Ratio

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

Total Risk Based Capital Ratio

'

'

'

'

'

'

'

'

'

'

'

'

12.00%

'

'

Proceeds From Contributions From Parent

'

'

'

$435,000,000

'

'

'

'

'

'

'

'

'

'

'

Conversion price of preferred stock into common stock

'

'

'

'

'

'

'

'

'

$9.66

'

'

'

'

'

Cash dividends declared on preferred stock

'

'

'

'

'

'

'

'

'

26,400,000

'

'

'

'

'

Share Price

'

'

'

$3.50

'

'

'

'

'

'

'

'

'

'

'

Financing Receivable Significant Sales

'

224,300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Proceeds from sale of available-for-sale securities

'

0

1,878,000

1,247,069,000

'

'

'

'

'

'

'

'

'

'

'

Sale of loans to CPG/GS

'

'

'

'

'

'

'

'

'

'

'

'

'

'

269,300,000

Loans acquired on exchange of loan held for sale

136,100,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Cash realized on sale of loan

'

'

'

'

'

'

'

'

'

'

'

'

'

88,500,000

'

Subordinated interest in CPS/GS by Bank

'

'

'

35.00%

'

'

'

'

'

'

'

'

'

'

'

Unsecured counterparty exposure

'

'

'

'

1,400,000

'

'

'

'

'

'

'

'

'

'

Securities Pledged Collateral Lehman Book Value

'

'

'

'

63,600,000

'

'

'

'

'

'

'

'

'

'

Common Equity Tier 1 Capital To Risk Weight Assets Ratio

'

4.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Equity Tier 1 Capital Conservation Buffer

'

2.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Common equity tier 1 capital to risk weight assets ratio plus common equity tier1 capital conservation buffer

'

7.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Total Tier 1 Capital To Risk Weight Assets Ratio

'

6.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Total Tier 1 Capital To Risk Weight Assets Ratio Plus Common Equity Tier 1 Capital Conservation Buffer

'

8.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Total Tier 1 Capital And Tier 2 Capital To Risk Weight Assets Ratio Plus Common Equity Tier 1 Capital Conservation Buffer

'

10.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Leverage Ratio

'

4.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Equity Tier 1 Capital Conservation Buffer First Year

'

0.63%

'

'

'

'

'

'

'

'

'

'

'

'

'

Threshold For Deductions Of Certain Items From Common Equity Tier1 Capital

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Threshold For Total Deductions From Common Equity Tier 1 Capital

'

15.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Trust Preferred Securities

'

$225,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

Common Equity Tier1 Capital To Risk Weight Assets Ratio Well Capitalized

'

6.50%

'

'

'

'

'

'

'

'

'

'

'

'

'

Total Tier 1 Capital To Risk Weight Assets Ratio Well Capitalized

'

8.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Supervisory Rating

'

1.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Leverage Ratio Composite Rating

'

3.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

Risk Weightings

'

'

'

'

'

0.00%

20.00%

50.00%

100.00%

'

'

'

'

'

'

REGULATORY_MATTERS_COMMITMENTS3

REGULATORY MATTERS, COMMITMENTS AND CONTINGENCIES - Regulatory capital positions (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]	'	'
Securitization of FHA/VA mortgage loan production into GNMA mortgage-backed securities	'	$355,500,000
First Ban Corp [Member]	'	'
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]	'	'
Total Capital	1,604,548,000	1,770,003,000
Tier 1 Capital	1,484,490,000	1,640,082,000
Tier 1 Leverage Capital	1,484,490,000	1,640,082,000
Total Capital Required For Capital Adequacy	752,464,000	794,698,000
Tier 1 Risk Based Capital Required for Capital Adequacy	376,232,000	397,349,000
Tier 1 Leverage Capital Required for Capital Adequacy	506,878,000	520,664,000
Total Risk Based Capital Ratio	17.06%	17.82%
Tier 1 Risk Based Capital Ratio	15.78%	16.51%
Tier 1 Leverage Ratio	11.71%	12.60%
Total Risk Based Capital Ratio Adequately Capitalized	8.00%	8.00%
Tier 1 Risk Based Capital Ratio Adequately Capitalized	4.00%	4.00%
Tier 1 Leverage Ratio Adequately Capitalized	4.00%	4.00%
FirstBank [Member]	'	'
Compliance With Regulatory Capital Requirements Under Banking Regulations [Line Items]	'	'
Total Capital	1,567,232,000	1,723,085,000
Tier 1 Capital	1,447,262,000	1,593,225,000
Tier 1 Leverage Capital	1,447,262,000	1,593,225,000
Total Capital Required For Capital Adequacy	751,978,000	794,594,000
Tier 1 Risk Based Capital Required for Capital Adequacy	375,989,000	399,297,000
Tier 1 Leverage Capital Required for Capital Adequacy	506,210,000	520,056,000
Total Capital Required to be Well Capitalized	939,972,000	993,243,000
Tier 1 Risk Based Capital Required to be Well Capitalized	563,983,000	595,946,000
Tier 1 Leverage Capital Required to be Well Capitalized	632,763,000	650,069,000
Total Capital Consent Order Requirement	1,127,966,000	1,191,891,000
Tier 1 Capital Consent Order	939,972,000	993,243,000
Tier 1 Leverage Capital Consent Order	1,012,420,000	1,040,111,000
Total Risk Based Capital Ratio	16.67%	17.35%
Tier 1 Risk Based Capital Ratio	15.40%	16.04%
Tier 1 Leverage Ratio	11.44%	12.25%
Total Risk Based Capital Ratio Adequately Capitalized	8.00%	8.00%
Tier 1 Risk Based Capital Ratio Adequately Capitalized	4.00%	4.00%
Tier 1 Leverage Ratio Adequately Capitalized	4.00%	4.00%
Total Risk Based Capital Ratio Well Capitalized	10.00%	10.00%
Tier 1 Risk Based Capital to Risk Weighted Well Capitalized	6.00%	6.00%
Tier 1 Leverage Ratio Well Capitalized	5.00%	5.00%
Total Risk Based Capital Ratio Consent Order	12.00%	12.00%
Tier 1 Risk Based Capital Ratio Consent Order	10.00%	10.00%
Leverage Ratio Consent Order	8.00%	8.00%
To originate loans [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	65,184,000	86,623,000
Unused personal lines of credit [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	735,331,000	1,057,006,000
Commercial lines of credit [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	386,941,000	440,181,000
Commercial Letters Of Credit [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	41,081,000	41,759,000
Standby letters of credit [Member] [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	10,527,000	17,956,000
Commitments To Sell Loans [Member]	'	'
Loss Contingencies [Line Items]	'	'
Financial instruments whose contract amounts represent credit risk	$123,925,000	$29,614,000

DERIVATIVE_INSTRUMENTS_AND_HED2

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Narratives (Detail) (USD $)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Financial Instruments Owned and Pledged as Collateral [Line Items]	'	'	'
Credit risk of related to derivative instruments with positive fair values	$400,000	$300,000	'
Credit losses associated with derivative instruments recognized	0	0	0
Interest Rate Swap [Member]	'	'	'
Financial Instruments Owned and Pledged as Collateral [Line Items]	'	'	'
Book value of securities pledged as collateral	4,000,000	5,700,000	'
Aggregate market value of securities pledged as collateral	4,300,000	6,100,000	'
Total net interest settlement payable	$100,000	$100,000	'

DERIVATIVE_INSTRUMENTS_AND_HED3

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Interest Rate Swaps (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Pay fixed/receive floating :	'	'
Notional amount	$31,080	$38,097
Weighted-average receive rate at period end	1.85%	2.06%
Weighted-average pay rate at period end	6.77%	6.82%

DERIVATIVE_INSTRUMENTS_AND_HED4

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Additional Information (Detail)	Dec. 31, 2013
Maximum [Member]	'
Derivative Instruments Gain Loss [Line Items]	'
Floating rate range	1.87%
Minimum [Member]	'
Derivative Instruments Gain Loss [Line Items]	'
Floating rate range	1.67%

DERIVATIVE_INSTRUMENTS_AND_HED5

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Notional Amounts of All Derivative Instruments (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivative [Line Items]	'	'
Notional Amount of Derivatives	$31,080	$38,097
Notional Amount of Equity Embedded Derivative	132,862	44,097
Nondesignated [Member] | Interest Rate Swap [Member]	'	'
Derivative [Line Items]	'	'
Notional Amount of Derivatives	31,080	38,097
Nondesignated [Member] | Forward Contracts [Member]	'	'
Derivative [Line Items]	'	'
Notional Amount of Equity Embedded Derivative	25,000	6,000
Nondesignated [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivative [Line Items]	'	'
Notional Amount of Derivatives	38,391	0
Nondesignated [Member] | Interest Rate Cap [Member] | Written	'	'
Derivative [Line Items]	'	'
Notional Amount of Derivatives	$38,391	$0

DERIVATIVE_INSTRUMENTS_AND_HED6

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Summary of Fair Value of Derivative Instruments and Location in Statement of Financial Condition (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in assets	$394	$291
Derivatives, included in liabilities	4,023	5,781
Other Assets [Member] | Interest Rate Swap [Member]	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in assets	162	288
Other Assets [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in assets	58	0
Other Assets [Member] | Interest Rate Cap [Member] | Written	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in assets	0	0
Other Assets [Member] | Forward Contracts [Member]	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in assets	174	3
Other Liabilities [Member] | Interest Rate Swap [Member]	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in liabilities	3,965	5,776
Other Liabilities [Member] | Interest Rate Cap [Member] | Purchase	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in liabilities	0	0
Other Liabilities [Member] | Interest Rate Cap [Member] | Written	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in liabilities	58	0
Other Liabilities [Member] | Forward Contracts [Member]	'	'
Derivatives Fair Value [Line Items]	'	'
Derivatives, included in liabilities	$0	$5

DERIVATIVE_INSTRUMENTS_AND_HED7

DERIVATIVE INSTRUMENTS AND HEDGING ACTIVITIES - Effect of Derivative Instruments on Statement of Income (Loss) (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	$1,871	$1,067	($1,761)
Interest Income Loans [Member] | Interest Rate Swap [Member]	'	'	'
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	1,685	901	-1,548
Interest Income Loans [Member] | Interest Rate Cap [Member]	'	'	'
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	10	0	0
Interest Expense Deposits [Member] | Interest Bearing Deposit [Member]	'	'	'
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	0	0	0
Interest Expense Notes Payable [Member] | Embedded Written And Purchased Options On Stock Index Notes Payable [Member]	'	'	'
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	0	0	-45
Mortgage Banking Activities [Member] | Forward Contracts [Member]	'	'	'
Economic undesignated hedges:	'	'	'
Total gain (loss) on derivatives	$176	$166	($168)

OFFESTTING_OF_ASSETS_AND_LIABI

OFFESTTING OF ASSETS AND LIABILITIES - Offsetting of financial assets and liabilities (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012
In Thousands, unless otherwise specified
Offsetting [Abstract]	'	'
Gross amount recognized of derivative asset	$58	$0
Gross amount of derivatives assets offset	0	0
Net asset amount of assets presented in the Statement of Financial Condition	58	0
Obligation to return Financial instrument, derivatives assets	-58	0
Obligation to return Cash Collateral, derivative assets	0	0
Net derivative asset amount not offset	0	0
Gross amount recognized of derivative liabilities	3,965	5,486
Gross amount of derivative liabilities offset	0	0
Net derivative liability amount offset presented	3,965	5,486
Right to claim Financial instrument, derivatives liabilities	-3,965	-5,486
Right to claim Cash Collateral, derivatives liabilities	0	0
Net derivatives liability amount not offset	0	0
Gross amount recognized of repurchase agreements	600,000	600,000
Gross amount of repurchase agreements offset	0	0
Net repurchase agreements amount offset presented	600,000	600,000
Right to claim Financial instrument, repurchase agreements	-600,000	-600,000
Right to claim Cash Collateral, repurchase agreements	0	0
Net repurchase agreements amount not offset	0	0
Gross amount recognized of liabilities	603,965	605,486
Gross amount of liabilties offset	0	0
Net liabilities amount offset presented	603,965	605,486
Right to claim Financial instrument, liabilities	-603,965	-605,486
Right to claim Cash Collateral, liabilties	0	0
Net liability amount not offset	$0	$0

SEGMENT_INFORMATION_Informatio

SEGMENT INFORMATION - Information about Reportable Segments (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]	'	'	'
Interest income	$645,788	$637,777	$659,615
Net (charge) credit for transfer of funds	0	0	0
Interest expense	-130,843	-176,072	-266,103
Net interest income	514,945	461,705	393,512
Provision for loan and lease losses	-243,751	-120,499	-236,349
Non-interest income	1,202	68,647	112,208
Direct non-interest expenses	-320,975	-267,567	-253,513
Segment (loss) income	-48,579	142,286	15,858
Average earnings assets	12,164,188	12,236,179	13,631,840
Mortgage Banking [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	109,074	110,164	118,346
Net (charge) credit for transfer of funds	-37,611	-48,830	-61,466
Interest expense	0	0	0
Net interest income	71,463	61,334	56,880
Provision for loan and lease losses	-89,439	-36,553	-33,663
Non-interest income	15,826	18,080	22,272
Direct non-interest expenses	-48,941	-43,058	-38,254
Segment (loss) income	-51,091	-197	7,235
Average earnings assets	2,030,120	2,067,304	2,154,543
Consumer Loan [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	231,077	207,001	168,520
Net (charge) credit for transfer of funds	1,549	474	11,769
Interest expense	-27,834	-30,904	-41,902
Net interest income	204,792	176,571	138,387
Provision for loan and lease losses	-54,240	-32,924	-17,927
Non-interest income	38,968	33,362	27,719
Direct non-interest expenses	-122,560	-102,364	-92,539
Segment (loss) income	66,960	74,645	55,640
Average earnings assets	1,954,307	1,637,729	1,448,520
Commercial And Corporate [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	171,972	187,860	206,494
Net (charge) credit for transfer of funds	-14,280	-23,706	-16,002
Interest expense	0	0	0
Net interest income	157,692	164,154	190,492
Provision for loan and lease losses	-101,971	-42,940	-118,510
Non-interest income	3,904	10,140	8,644
Direct non-interest expenses	-64,611	-50,364	-50,018
Segment (loss) income	-4,986	80,990	30,608
Average earnings assets	4,068,942	4,571,779	5,163,940
Treasury And Investments [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	55,075	46,313	64,536
Net (charge) credit for transfer of funds	41,074	59,970	49,430
Interest expense	-77,366	-111,209	-177,599
Net interest income	18,783	-4,926	-63,633
Provision for loan and lease losses	0	0	0
Non-interest income	-66,635	-1,623	41,588
Direct non-interest expenses	-10,629	-6,296	-5,704
Segment (loss) income	-58,481	-12,845	-27,749
Average earnings assets	2,698,559	2,426,091	3,123,323
United States Operations [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	36,999	37,376	45,095
Net (charge) credit for transfer of funds	9,268	12,092	16,269
Interest expense	-21,748	-29,340	-39,906
Net interest income	24,519	20,128	21,458
Provision for loan and lease losses	10,709	9,061	-28,211
Non-interest income	1,284	1,803	1,304
Direct non-interest expenses	-28,554	-27,734	-30,513
Segment (loss) income	7,958	3,258	-35,962
Average earnings assets	748,209	727,556	851,608
Virgin Islands Operations [Member]	'	'	'
Segment Reporting Information [Line Items]	'	'	'
Interest income	41,591	49,063	56,624
Net (charge) credit for transfer of funds	0	0	0
Interest expense	-3,895	-4,619	-6,696
Net interest income	37,696	44,444	49,928
Provision for loan and lease losses	-8,810	-17,143	-38,038
Non-interest income	7,855	6,885	10,681
Direct non-interest expenses	-45,680	-37,751	-36,485
Segment (loss) income	-8,939	-3,565	-13,914
Average earnings assets	$664,051	$805,720	$889,906

SEGMENT_INFORMATION_Reconcilia

SEGMENT INFORMATION - Reconciliation of Reportable Segment Financial Information (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Net Income (Loss):	'		'		'
Total income for segments and other	($48,579)		$142,286		$15,858
Other non-interest income (loss)	-16,691	[1]	-19,256	[1]	-4,227	[1]
Other operating expenses	-94,053	[2]	-87,316	[2]	-84,541	[2]
Income (loss) before income taxes	-159,323		35,714		-72,910
Income tax expense	-5,164		-5,932		-9,322
Total consolidated net income (loss)	-164,487		29,782		-82,232
Average assets:	'		'		'
Total average earning assets for segments	12,164,188		12,236,179		13,631,840
Other average earning assets	18,089	[1]	36,706	[1]	39,747	[1]
Average non-earning assets	630,184		693,489		684,129
Total consolidated average assets	$12,812,461		$12,966,374		$14,355,716
[1]	The activities related to the Bank's equity interest in CPG/GS are presented as an Other non-interest loss and as Otheraverage earning assets in the table above.
[2]	Expenses pertaining to corporate administrative functions that support the operating segment but are not specificallyattributable to or managed by any segment are not included in the reported financial results of the operating segments. The unallocated corporate expenses include certain general and administrative expenses and related depreciation and amortization expenses.

SEGMENT_INFORMATION_revenues_a

SEGMENT INFORMATION - revenues and selected balance sheet data by geography based on the location (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013		Dec. 31, 2012		Dec. 31, 2011
Segment Reporting Information [Line Items]	'		'		'
Revenues	$630,299		$687,168		$767,596
Total assets	12,656,925		13,099,741		'
Loans	9,636,170		10,054,114		'
Deposits	9,879,924		9,864,546		'
Brokered CDs allocated to Puerto Rico operations	3,142,023		3,374,444		'
P R	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenues	533,302		579,949		637,623
Total assets	10,993,743		11,421,073		11,069,279
Loans	8,173,873		8,706,428		8,844,885
Deposits	7,053,053	[1]	7,004,301	[1]	7,015,700	[1]
Brokered CDs allocated to Puerto Rico operations	3,100,000		3,400,000		3,700,000
U S	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenues	47,551		51,271		62,668
Total assets	940,590		913,831		1,129,846
Loans	865,414		714,234		821,652
Deposits	1,895,394		1,921,066		1,964,447
V I	'		'		'
Segment Reporting Information [Line Items]	'		'		'
Revenues	49,446		55,948		67,305
Total assets	722,592		764,837		928,150
Loans	672,852		718,846		908,677
Deposits	$931,477		$939,179		$927,607
[1]	For 2013, 2012, and 2011, includes $3.1 billion, $3.4 billion, and $3.7 billion, respectively, of brokered CDs allocated to Puerto Rico operations.

FIRST_BANCORP_Holding_Company_2

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Financial Condition (Detail) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
In Thousands, unless otherwise specified
ASSETS	'	'	'
Cash and due from banks	$454,302	$730,016	'
Money market investments	201,369	216,835	239,669
Other investment securities	935,800	660,109	'
Loans Receivable Net	9,426,281	9,704,094	'
Other assets	179,570	236,194	'
Total assets	12,656,925	13,099,741	'
Liabilities:	'	'	'
Other borrowings	231,959	231,959	'
Accounts payable and other liabilities	129,184	109,773	'
Total liabilities	11,441,067	11,614,718	'
Stockholders Equity	1,215,858	1,485,023	1,444,144
Total liabilities and stockholders' equity	12,656,925	13,099,741	'
Investment In Banking Subsidiary [Member]	'	'	'
ASSETS	'	'	'
Equity Method Investments	1,403,612	1,663,139	'
Non Banking Subsidiary [Member]	'	'	'
ASSETS	'	'	'
Equity Method Investments	9,834	7,697	'
Statutory Trust One [Member]	'	'	'
ASSETS	'	'	'
Equity Method Investments	3,093	3,093	'
Statutory Trust Two [Member]	'	'	'
ASSETS	'	'	'
Equity Method Investments	3,866	3,866	'
Holding Company [Member]	'	'	'
ASSETS	'	'	'
Cash and due from banks	31,957	35,139	'
Money market investments	6,111	6,111	'
Other investment securities	285	1,300	'
Equity Method Investments	33	31	'
Loans Receivable Net	356	0	'
Other assets	4,101	4,891	'
Total assets	1,463,248	1,725,267	'
Liabilities:	'	'	'
Other borrowings	231,959	231,959	'
Accounts payable and other liabilities	15,431	8,285	'
Total liabilities	247,390	240,244	'
Stockholders Equity	1,215,858	1,485,023	'
Total liabilities and stockholders' equity	$1,463,248	$1,725,267	'

FIRST_BANCORP_Holding_Company_3

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Loss (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income:	'	'	'
Interest income on investment securities	$53,527	$45,294	$64,099
Total interest and dividends on investments	55,454	47,121	65,654
Expense:	'	'	'
Loss before income taxes and equity in undistributed earnings (losses) of subsidiaries	-159,323	35,714	-72,910
Income tax expense	-5,164	-5,932	-9,322
Net income (loss)	-164,487	29,782	-82,232
Other comprehensive income (loss), net of tax	-107,168	9,234	1,480
Comprehensive (loss) income	-271,655	39,016	-80,752
Holding Company [Member]	'	'	'
Income:	'	'	'
Interest income on investment securities	0	6	0
Other income	88	220	212
Total interest and dividends on investments	110	243	3,213
Expense:	'	'	'
Notes payable and other borrowings	7,092	7,342	7,042
Other operating expenses	5,813	3,398	3,335
Total operating expenses	12,905	10,740	10,377
Investment related proceeds and impairments on equity securities	-42	0	679
Loss before income taxes and equity in undistributed earnings (losses) of subsidiaries	-12,837	-10,497	-6,485
Equity in undistributed earnings (losses) of subsidiaries	-151,650	40,279	-75,747
Net income (loss)	-164,487	29,782	-82,232
Other comprehensive income (loss), net of tax	-107,168	9,234	1,480
Investment In Banking Subsidiary [Member] | Holding Company [Member]	'	'	'
Income:	'	'	'
Dividends from other subsidiaries	22	17	1
Non Banking Subsidiary [Member]	'	'	'
Income:	'	'	'
Dividends from other subsidiaries	$0	$0	$3,000

FIRST_BANCORP_Holding_Company_4

FIRST BANCORP. (Holding Company Only) Financial Information - Statements of Cash Flows (Detail) (USD $)	12 Months Ended
In Thousands, unless otherwise specified	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Net Cash Provided By Used In Operating Activities [Abstract]	'	'	'
Net income (loss)	($164,487)	$29,782	($82,232)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'	'
Deferred income tax provision	-2,783	575	1,426
Share Based Compensation	2,930	826	50
Equity in losses of unconsolidated entities	16,691	19,256	4,227
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net	117	2,002	1,971
Decrease (increase) in other assets	43,023	29,355	5,377
Increase Decrease In Other Operating Liabilities	20,935	-79	-11,697
Net Cash Provided By Used In Operating Activities	341,685	228,852	156,923
Net Cash Provided By Used In Investing Activities [Abstract]	'	'	'
Proceeds from sale/redemption of other investment securities	0	0	0
Net Cash Provided By Used In Investing Activities	-431,448	305,082	2,325,748
Net Cash Provided By Used In Financing Activities [Abstract]	'	'	'
Proceeds From Issuance Of Common Stock	0	1,037	493,274
Dividends paid	0	0	26,388
Issuance costs of common stock issued in exchange for preferred stock Series A through E	0	0	0
Repurchase of outstanding common stock	455	0	0
Net Cash Provided By Used In Financing Activities	-201,417	-33,649	-2,406,388
Cash And Cash Equivalents Period Increase Decrease	-291,180	500,285	76,283
Cash and cash equivalents at beginning of period	946,851	446,566	370,283
Cash and cash equivalents at end of period	655,671	946,851	446,566
Cash and cash equivalents include:	'	'	'
Due From Banks	454,302	730,016	206,897
Money market instruments	201,369	216,835	239,669
Parent Company [Member]	'	'	'
Net Cash Provided By Used In Operating Activities [Abstract]	'	'	'
Net income (loss)	-164,487	29,782	-82,232
Adjustments to reconcile net income (loss) to net cash provided by operating activities:	'	'	'
Share Based Compensation	1,471	155	38
Equity in losses of unconsolidated entities	151,650	-40,279	75,747
Other Than Temporary Impairment Losses Investments Portion Recognized In Earnings Net	186	0	0
Decrease (increase) in other assets	774	-1,403	1,228
Increase Decrease In Other Operating Liabilities	7,146	7,166	-2,984
Net Cash Provided By Used In Operating Activities	-3,260	-4,579	-8,203
Net Cash Provided By Used In Investing Activities [Abstract]	'	'	'
Proceeds from sale/redemption of other investment securities	533	0	0
Proceeds From Securities Litigation Settlement	0	0	679
Net Cash Provided By Used In Investing Activities	533	0	-456,321
Capital Contribution To Subsidiaries	0	0	-457,000
Net Cash Provided By Used In Financing Activities [Abstract]	'	'	'
Proceeds From Issuance Of Common Stock	0	1,037	493,274
Dividends paid	0	0	-26,388
Repurchase of outstanding common stock	-455	0	0
Net Cash Provided By Used In Financing Activities	-455	1,037	466,886
Cash And Cash Equivalents Period Increase Decrease	-3,182	-3,542	2,362
Cash and cash equivalents at beginning of period	41,250	44,792	42,430
Cash and cash equivalents at end of period	38,068	41,250	44,792
Cash and cash equivalents include:	'	'	'
Due From Banks	31,957	35,139	41,681
Money market instruments	$6,111	$6,111	$3,111

SUBSEQUENT_EVENTS_Additional_I

SUBSEQUENT EVENTS - Additional Information (Detail) (USD $)	1 Months Ended	3 Months Ended	6 Months Ended
In Millions, unless otherwise specified	Mar. 28, 2013	Mar. 31, 2013	Jun. 30, 2013
Subsequent Event [Line Items]	'	'	'
Classified and non-performing loans sold	'	'	$211.40
OREO Sold	6.3	'	'
Loans and OREO sold	'	$217.70	'