XML 18 R39.htm IDEA: XBRL DOCUMENT v2.4.0.6

Allowance for Probable Loan Losses (Tables)

12 Months Ended

Dec. 31, 2011

Allowance for Probable Loan Losses

Summary of the transactions in the allowance for probable loan losses

		December 31, 2011
		Domestic
		Commercial			Commercial real estate: other construction & land development			Commercial real estate: farmland & commercial			Commercial real estate: multifamily			Residential: first lien			Residential: junior lien			Consumer			Foreign			Total
		(Dollars in Thousands)
Balance at December 31,		$	22,046		$	26,695		$	16,340		$	53		$	10,059		$	2,611		$	6,241		$	437		$	84,482
Losses charge to allowance			(16,130	)		(1,467	)		(1,955	)		—			(805	)		(1,304	)		(1,067	)		(171	)		(22,899	)
Recoveries credited to allowance			4,126			171			296			—			28			300			211			159			5,291
Net losses charged to allowance			(12,004	)		(1,296	)		(1,659	)		—			(777	)		(1,004	)		(856	)		(12	)		(17,608	)
Provision (credit) charged to operations			16,575			(5,459	)		9,546			950			(4,720	)		3,153			(3,661	)		934			17,318
Balance at December 31,		$	26,617		$	19,940		$	24,227		$	1,003		$	4,562		$	4,760		$	1,724		$	1,359		$	84,192

		2010			2009
		(Dollars in Thousands)
Balance at December 31,		$	95,393		$	73,461
Losses charged to allowance			(35,240	)		(38,539	)
Recoveries credited to allowance			1,517			1,638
Net losses charged to allowance			(33,723	)		(36,901	)
Provision charged to operations			22,812			58,833
Balance at December 31,		$	84,482		$	95,393

Loans individually or collectively evaluated for impairment and related allowance, by loan class

		December 31, 2011
		(Dollars in Thousands)
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	27,603		$	14,402		$	746,213		$	12,215
Commercial real estate: other construction & land development			60,428			3,073			1,212,961			16,867
Commercial real estate: farmland & commercial			42,231			9,754			1,622,456			14,473
Commercial real estate: multifamily			411			—			121,188			1,003
Residential: first lien			2,290			23			493,432			4,539
Residential: junior lien			1,962			—			398,186			4,760
Consumer			1,334			—			92,775			1,724
Foreign			46			—			229,959			1,359
Total		$	136,305		$	27,252		$	4,917,170		$	56,940

		December 31, 2010
		(Dollars in Thousands)
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
Domestic
Commercial		$	23,426		$	8,138		$	807,098		$	13,908
Commercial real estate: other construction & land development			77,207			592			1,396,264			26,103
Commercial real estate: farmland & commercial			21,844			3,441			1,666,719			12,899
Commercial real estate: multifamily			473			—			96,318			53
Residential: first lien			2,015			—			531,440			10,059
Residential: junior lien			199			—			415,328			2,611
Consumer			29			—			126,018			6,241
Foreign			7			—			245,618			437
Total		$	125,200		$	12,171		$	5,284,803		$	72,311

Loans accounted on non-accrual basis, by loan class

		December 31,
		2011			2010
		(Dollars in Thousands)
Domestic
Commercial		$	26,819		$	22,614
Commercial real estate: other construction & land development			54,336			77,207
Commercial real estate: farmland & commercial			34,910			5,486
Commercial real estate: multifamily			411			473
Residential: first lien			1,848			2,015
Residential: junior lien			135			199
Consumer			46			29
Foreign			—			7
Total non-accrual loans		$	118,505		$	108,030

Impaired loans, by loan class

		December 31, 2011
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	24,108		$	24,108		$	14,402		$	24,145		$	41
Commercial real estate: other construction & land development			34,417			34,432			3,073			34,709			—
Commercial real estate: farmland & commercial			28,636			28,671			9,754			28,883			817
Residential: first lien			208			208			23			214			—
Total impaired loans with related allowance		$	87,369		$	87,419		$	27,252		$	87,951		$	858

		December 31, 2011
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	3,495		$	3,932		$	3,942		$	20
Commercial real estate: other construction & land development			26,011			26,112			27,722			128
Commercial real estate: farmland & commercial			13,595			15,394			16,271			102
Commercial real estate: multifamily			411			411			439			—
Residential: first lien			2,082			2,220			2,230			27
Residential: junior lien			1,962			1,970			1,980			118
Consumer			1,334			1,338			1,729			—
Foreign			46			46			46			4
Total impaired loans with no related allowance		$	48,936		$	51,423		$	54,359		$	399

		December 31, 2010
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	23,062		$	23,071		$	8,138		$	23,096		$	42
Commercial real estate: other construction & land development			10,603			10,645			592			10,622			—
Commercial real estate: farmland & commercial			17,841			17,878			3,441			18,475			860
Total impaired loans with related allowance		$	51,506		$	51,594		$	12,171		$	52,193		$	902

		December 31, 2010
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	364		$	980		$	993		$	30
Commercial real estate: other construction & land development			66,604			66,755			68,608			2
Commercial real estate: farmland & commercial			4,003			5,606			5,594			—
Commercial real estate: multifamily			473			473			500			—
Residential: first lien			2,015			2,143			2,297			—
Residential: junior lien			199			226			228			—
Consumer			29			46			49			—
Foreign			7			7			19			—
Total impaired loans with no related allowance		$	73,694		$	76,236		$	78,288		$	32

		2009
		(Dollars in Thousands)
Balance of impaired loans where there is a related allowance for loan loss		$	106,780
Balance of impaired loans where there is no related allowance for loan loss			11,494
Total impaired loans		$	118,274
Allowance allocated to impaired loans		$	30,555

Information regarding the aging of past due loans, by loan class

		December 31, 2011
		30 - 59 Days			60 - 89 Days			90 Days or Greater			90 Days or greater & still accruing			Total Past due			Current			Total Portfolio
		(Dollars in Thousands)
Domestic
Commercial		$	5,180		$	1,369		$	1,842		$	1,490		$	8,391		$	765,425		$	773,816
Commercial real estate: other construction & land development			23,426			4,360			49,887			979			77,673			1,195,716			1,273,389
Commercial real estate: farmland & commercial			9,467			10,269			7,879			1,231			27,615			1,637,072			1,664,687
Commercial real estate: multifamily			450			—			411			—			861			120,738			121,599
Residential: first lien			6,207			2,757			10,295			9,382			19,259			476,463			495,722
Residential: junior lien			1,433			378			368			320			2,179			397,969			400,148
Consumer			1,643			408			912			866			2,963			91,146			94,109
Foreign			666			53			20			20			739			229,266			230,005
Total past due loans		$	48,472		$	19,594		$	71,614		$	14,288		$	139,680		$	4,913,795		$	5,053,475

		December 31, 2010
		30 - 59 Days			60 - 89 Days			90 Days or Greater			90 Days or greater & still accruing			Total Past due			Current			Total Portfolio
		(Dollars in Thousands)
Domestic
Commercial		$	3,734		$	861		$	23,239		$	1,029		$	27,834		$	802,690		$	830,524
Commercial real estate: other construction & land development			2,685			2,896			50,618			11,507			56,199			1,417,272			1,473,471
Commercial real estate: farmland & commercial			3,077			817			6,600			1,585			10,494			1,678,069			1,688,563
Commercial real estate: multifamily			73			185			473			—			731			96,060			96,791
Residential: first lien			4,884			3,436			5,136			3,472			13,456			519,999			533,455
Residential: junior lien			703			272			457			277			1,432			414,095			415,527
Consumer			1,518			587			1,505			1,477			3,610			122,437			126,047
Foreign			196			380			501			501			1,077			244,548			245,625
Total past due loans		$	16,870		$	9,434		$	88,529		$	19,848		$	114,833		$	5,295,170		$	5,410,003

Summary of the loan portfolio by credit quality indicator, by loan class

					December 31, 2011
		Pass			Special Review			Watch List—Pass			Watch List—Substandard			Watch List—Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	655,154		$	5,279		$	6,361		$	79,419		$	27,603
Commercial real estate: other construction & land development			1,058,843			76,722			11,083			66,313			60,428
Commercial real estate: farmland & commercial			1,449,822			83,581			40,510			48,543			42,231
Commercial real estate: multifamily			121,188			—			—			—			411
Residential: first lien			490,924			132			974			1,402			2,290
Residential: junior lien			397,861			—			319			6			1,962
Consumer			92,714			—			41			20			1,334
Foreign			229,898			—			61			—			46
Total		$	4,496,404		$	165,714		$	59,349		$	195,703		$	136,305

					December 31, 2010
		Pass			Special Review			Watch List—Pass			Watch List—Substandard			Watch List—Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	741,006		$	14,015		$	7,187		$	44,890		$	23,426
Commercial real estate: other construction & land development			1,100,430			117,058			53,770			125,006			77,207
Commercial real estate: farmland & commercial			1,521,243			42,353			29,936			73,187			21,844
Commercial real estate: multifamily			94,973			1,345			—			—			473
Residential: first lien			526,504			2,237			1,747			952			2,015
Residential: junior lien			415,021			—			—			307			199
Consumer			125,973			3			—			42			29
Foreign			234,979			10,108			—			531			7
Total		$	4,760,129		$	187,119		$	92,640		$	244,915		$	125,200

X

- Details

Name:	iboc_AllowanceForProbableLoanLossesDisclosureAbstract
Namespace Prefix:	iboc_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953423-111524

+ Details

Name:	us-gaap_AllowanceForCreditLossesOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953659-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=6951925&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5111-111524



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the activity in the total allowance for credit losses related to financing receivables (such as loans or lease receivables) for entities that have an unclassified balance sheet, including the balance in the allowance at the beginning and end of each period, additions charged to operations, direct write-downs charged against the allowance, and recoveries of amounts previously charged off.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 310

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph (c)

-Name Accounting Standards Codification

-Paragraph 11B

-Section 50

-URI http://asc.fasb.org/extlink&oid=6965416&loc=SL6953423-111524

+ Details

Name:	us-gaap_ScheduleOfCreditLossesRelatedToFinancingReceivablesCurrentAndNoncurrentTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of nonaccrual and past due financing receivables (such as loans and trade receivables), including: (a) the recorded investment in loans and trade receivables, if applicable, on nonaccrual status as of each balance sheet date (b) the recorded investment in loans and trade receivables, if applicable, past due 90 days or more and still accruing.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Topic 310

-SubTopic 10

-Publisher FASB

-Number

-Article

-Subparagraph

-Name Accounting Standards Codification

-Paragraph 7

-Section 50

-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5111-111524

+ Details

Name:	us-gaap_ScheduleOfFinancingReceivablesNonAccrualStatusTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration