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Allowance for loan losses ending balance and the loan balance by portfolio segments (Detail) (USD $)
In Thousands, unless otherwise specified
Mar. 31, 2014
Dec. 31, 2013
Mar. 31, 2013
Dec. 31, 2012
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses $ 640,348 $ 640,555 $ 683,368 $ 730,607
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 21,611,777 [1] 21,611,866 [1]    
Covered Loans 2,870,054 2,984,427    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 24,481,831 24,596,294    
Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 115,136 103,506    
Ending balance: loans collectively evaluated for impairment 427,439 434,957    
Allowance for loan losses 542,575 538,463    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 946,500 908,716    
Ending balance: loans collectively evaluated for impairment 20,665,277 20,703,151    
Non-covered Loans held-in-portfolio 21,611,777 21,611,867    
Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 293    
Ending balance: loans collectively evaluated for impairment 97,773 101,799    
Allowance for loan losses 97,773 102,092    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 5,540 20,945    
Ending balance: loans collectively evaluated for impairment 2,864,514 2,963,482    
Covered Loans 2,870,054 2,984,427    
PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 532,513 528,867    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 15,962,919 [2] 15,887,839 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 18,832,973 18,872,266    
PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 97,299 85,593    
Ending balance: loans collectively evaluated for impairment 337,441 341,182    
Allowance for loan losses 434,740 426,775 424,021 445,297
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 857,341 789,785    
Ending balance: loans collectively evaluated for impairment 15,105,578 15,098,054    
Non-covered Loans held-in-portfolio 15,962,919 15,887,839    
PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 293    
Ending balance: loans collectively evaluated for impairment 97,773 101,799    
Allowance for loan losses 97,773 102,092 99,867 108,906
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 5,540 20,945    
Ending balance: loans collectively evaluated for impairment 2,864,514 2,963,482    
Covered Loans 2,870,054 2,984,427    
UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 5,648,858 5,724,027    
UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 17,837 17,913    
Ending balance: loans collectively evaluated for impairment 89,998 93,775    
Allowance for loan losses 107,835 111,688 159,480 176,404
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 89,159 118,931    
Ending balance: loans collectively evaluated for impairment 5,559,699 5,605,097    
Non-covered Loans held-in-portfolio 5,648,858 5,724,028    
Commercial Portfolio Segment Member
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 210,603 217,180 296,551 369,742
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 10,014,721 10,037,184    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 11,806,406 11,849,989    
Commercial Portfolio Segment Member | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 30,892 16,409    
Ending balance: loans collectively evaluated for impairment 141,122 158,573    
Allowance for loan losses 172,014 174,982    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 334,975 297,516    
Ending balance: loans collectively evaluated for impairment 9,679,746 9,739,669    
Non-covered Loans held-in-portfolio 10,014,721 10,037,185    
Commercial Portfolio Segment Member | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 153    
Ending balance: loans collectively evaluated for impairment 38,589 42,045    
Allowance for loan losses 38,589 42,198    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 5,540 20,945    
Ending balance: loans collectively evaluated for impairment 1,786,145 1,791,859    
Covered Loans 1,791,685 1,812,804    
Commercial Portfolio Segment Member | PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 162,723 170,348    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 6,442,998 [2] 6,465,590 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 8,234,683 8,278,394    
Commercial Portfolio Segment Member | PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 30,892 16,409    
Ending balance: loans collectively evaluated for impairment 93,242 111,741    
Allowance for loan losses 124,134 128,150 160,883 217,615
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 304,531 245,380    
Ending balance: loans collectively evaluated for impairment 6,138,467 6,220,210    
Non-covered Loans held-in-portfolio 6,442,998 6,465,590    
Commercial Portfolio Segment Member | PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 153    
Ending balance: loans collectively evaluated for impairment 38,589 42,045    
Allowance for loan losses 38,589 42,198 67,681 72,060
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 5,540 20,945    
Ending balance: loans collectively evaluated for impairment 1,786,145 1,791,859    
Covered Loans 1,791,685 1,812,804    
Commercial Portfolio Segment Member | UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 3,571,723 3,571,594    
Commercial Portfolio Segment Member | UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 47,880 46,832    
Allowance for loan losses 47,880 46,832 67,987 80,067
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 30,444 52,136    
Ending balance: loans collectively evaluated for impairment 3,541,279 3,519,459    
Non-covered Loans held-in-portfolio 3,571,723 3,571,595    
Commercial Real Estate Construction Financing Receivable Member
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 21,268 24,833 13,732 17,375
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 176,766 206,084    
Covered Loans 127,444 190,127    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 304,210 396,211    
Commercial Real Estate Construction Financing Receivable Member | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 243 177    
Ending balance: loans collectively evaluated for impairment 5,059 5,165    
Allowance for loan losses 5,302 5,342    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 22,011 22,486    
Ending balance: loans collectively evaluated for impairment 154,755 183,598    
Non-covered Loans held-in-portfolio 176,766 206,084    
Commercial Real Estate Construction Financing Receivable Member | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 140    
Ending balance: loans collectively evaluated for impairment 15,966 19,351    
Allowance for loan losses 15,966 19,491    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 127,444 190,127    
Covered Loans 127,444 190,127    
Commercial Real Estate Construction Financing Receivable Member | PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 21,045 24,586    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 141,603 [2] 161,171 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 269,047 351,298    
Commercial Real Estate Construction Financing Receivable Member | PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 243 177    
Ending balance: loans collectively evaluated for impairment 4,836 4,918    
Allowance for loan losses 5,079 5,095 6,403 5,862
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 22,011 16,823    
Ending balance: loans collectively evaluated for impairment 119,592 144,348    
Non-covered Loans held-in-portfolio 141,603 161,171    
Commercial Real Estate Construction Financing Receivable Member | PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 140    
Ending balance: loans collectively evaluated for impairment 15,966 19,351    
Allowance for loan losses 15,966 19,491 6,293 9,946
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 127,444 190,127    
Covered Loans 127,444 190,127    
Commercial Real Estate Construction Financing Receivable Member | UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 35,163 44,913    
Commercial Real Estate Construction Financing Receivable Member | UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 223 247    
Allowance for loan losses 223 247 1,036 1,567
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 5,663    
Ending balance: loans collectively evaluated for impairment 35,163 39,250    
Non-covered Loans held-in-portfolio 35,163 44,913    
Mortgages [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 201,811 192,935 182,618 170,289
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 6,669,376 6,681,476    
Covered Loans 907,069 934,373    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 7,576,445 7,615,849    
Mortgages [Member] | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 53,916 55,667    
Ending balance: loans collectively evaluated for impairment 109,047 101,262    
Allowance for loan losses 162,963 156,929    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 458,513 452,073    
Ending balance: loans collectively evaluated for impairment 6,210,863 6,229,403    
Non-covered Loans held-in-portfolio 6,669,376 6,681,476    
Mortgages [Member] | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 38,848 36,006    
Allowance for loan losses 38,848 36,006    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 907,069 934,373    
Covered Loans 907,069 934,373    
Mortgages [Member] | PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 176,644 166,336    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 5,424,861 [2] 5,400,679 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 6,331,930 6,335,052    
Mortgages [Member] | PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 36,322 38,034    
Ending balance: loans collectively evaluated for impairment 101,474 92,296    
Allowance for loan losses 137,796 130,330 130,466 119,027
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 406,053 399,347    
Ending balance: loans collectively evaluated for impairment 5,018,808 5,001,332    
Non-covered Loans held-in-portfolio 5,424,861 5,400,679    
Mortgages [Member] | PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 38,848 36,006    
Allowance for loan losses 38,848 36,006 20,673 20,914
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 907,069 934,373    
Covered Loans 907,069 934,373    
Mortgages [Member] | UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 1,244,515 1,280,797    
Mortgages [Member] | UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 17,594 17,633    
Ending balance: loans collectively evaluated for impairment 7,573 8,966    
Allowance for loan losses 25,167 26,599 31,479 30,348
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 52,460 52,726    
Ending balance: loans collectively evaluated for impairment 1,192,055 1,228,071    
Non-covered Loans held-in-portfolio 1,244,515 1,280,797    
Legacy [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 13,272 13,704 30,777 33,102
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 197,164 [3] 211,135 [3]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 197,164 211,135    
Legacy [Member] | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 13,272 13,704    
Allowance for loan losses 13,272 13,704    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 3,710 6,045    
Ending balance: loans collectively evaluated for impairment 193,454 205,090    
Non-covered Loans held-in-portfolio 197,164 211,135    
Legacy [Member] | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Allowance for loan losses 0 0    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Covered Loans 0 0    
Legacy [Member] | UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 197,164 211,135    
Legacy [Member] | UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 13,272 13,704    
Allowance for loan losses 13,272 13,704 30,777 33,102
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 3,710 6,045    
Ending balance: loans collectively evaluated for impairment 193,454 205,090    
Non-covered Loans held-in-portfolio 197,164 211,135    
Finance Leases Portfolio Segment Member
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 10,483 10,622 3,895 2,894
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 546,880 543,761    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 546,880 543,761    
Finance Leases Portfolio Segment Member | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 672 1,053    
Ending balance: loans collectively evaluated for impairment 9,811 9,569    
Allowance for loan losses 10,483 10,622    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 2,455 2,893    
Ending balance: loans collectively evaluated for impairment 544,425 540,868    
Non-covered Loans held-in-portfolio 546,880 543,761    
Finance Leases Portfolio Segment Member | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Allowance for loan losses 0 0    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Covered Loans 0 0    
Finance Leases Portfolio Segment Member | PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 10,483 10,622    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 546,880 [2] 543,761 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 546,880 543,761    
Finance Leases Portfolio Segment Member | PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 672 1,053    
Ending balance: loans collectively evaluated for impairment 9,811 9,569    
Allowance for loan losses 10,483 10,622 3,895 2,894
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 2,455 2,893    
Ending balance: loans collectively evaluated for impairment 544,425 540,868    
Non-covered Loans held-in-portfolio 546,880 543,761    
Finance Leases Portfolio Segment Member | PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Allowance for loan losses 0 0 0 0
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 0 0    
Covered Loans 0 0    
Consumer [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 182,911 181,281 155,795 137,205
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 4,006,870 3,932,226    
Covered Loans 43,856 47,123    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 4,050,726 3,979,349    
Consumer [Member] | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 29,413 30,200    
Ending balance: loans collectively evaluated for impairment 149,128 146,684    
Allowance for loan losses 178,541 176,884    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 124,836 127,703    
Ending balance: loans collectively evaluated for impairment 3,882,034 3,804,523    
Non-covered Loans held-in-portfolio 4,006,870 3,932,226    
Consumer [Member] | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 4,370 4,397    
Allowance for loan losses 4,370 4,397    
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 43,856 47,123    
Covered Loans 43,856 47,123    
Consumer [Member] | PUERTO RICO
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Allowance for loan losses 161,618 156,975    
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 3,406,577 [2] 3,316,638 [2]    
Loans and Leases Receivable Covered And Not Covered Total Net Of Unearned Income 3,450,433 3,363,761    
Consumer [Member] | PUERTO RICO | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 29,170 29,920    
Ending balance: loans collectively evaluated for impairment 128,078 122,658    
Allowance for loan losses 157,248 152,578 122,374 99,899
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 122,291 125,342    
Ending balance: loans collectively evaluated for impairment 3,284,286 3,191,296    
Non-covered Loans held-in-portfolio 3,406,577 3,316,638    
Consumer [Member] | PUERTO RICO | Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 4,370 4,397    
Allowance for loan losses 4,370 4,397 5,220 5,986
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 0 0    
Ending balance: loans collectively evaluated for impairment 43,856 47,123    
Covered Loans 43,856 47,123    
Consumer [Member] | UNITED STATES
       
Loans held-in-portfolio:        
Non-covered Loans held-in-portfolio 600,293 615,588    
Consumer [Member] | UNITED STATES | Non Covered Under Loss Sharing Agreements With F D I C [Member]
       
Financing Receivable Allowance For Credit Losses Roll Forward        
Ending balance: loans individually evaluated for impairment 243 280    
Ending balance: loans collectively evaluated for impairment 21,050 24,026    
Allowance for loan losses 21,293 24,306 28,201 31,320
Loans held-in-portfolio:        
Ending balance: loans individually evaluated for impairment 2,545 2,361    
Ending balance: loans collectively evaluated for impairment 597,748 613,227    
Non-covered Loans held-in-portfolio $ 600,293 $ 615,588    
[1] Non-covered loans held-in-portfolio at March 31, 2014 are net of $91 million in unearned income and exclude $95 million in loans held-for-sale. (December 31, 2013 - $92 million in unearned income and $110 million in loans held-for-sale.)
[2] Excludes covered loans acquired in the Westernbank FDIC-assisted transaction.
[3] The legacy portfolio is comprised of commercial loans, construction loans and lease financings related to certain lending products exited by the Corporation as part of restructuring efforts carried out in prior years at the BPNA segment.