XML 30 R32.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Allowance for Probable Loan Losses (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2012 | Sep. 30, 2011 | Sep. 30, 2012 | Sep. 30, 2011
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | $ 70,378 | $ 78,481 | $ 84,192 | $ 84,482
Losses charged to allowance | (4,036) | (7,239) | (31,789) | (17,729)
Recoveries credited to allowance | 990 | 1,494 | 3,537 | 3,820
Net losses charged to allowance | (3,046) | (5,745) | (28,252) | (13,909)
Provision (credit) charged to operations | 5,349 | 5,670 | 16,741 | 7,833
Balance at the end of the period | 72,681 | 78,406 | 72,681 | 78,406
Commercial |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 24,688 | 20,627 | 26,617 | 22,046
Losses charged to allowance | (3,521) | (5,054) | (10,009) | (11,873)
Recoveries credited to allowance | 821 | 1,311 | 2,823 | 2,982
Net losses charged to allowance | (2,700) | (3,743) | (7,186) | (8,891)
Provision (credit) charged to operations | 3,312 | 2,696 | 5,869 | 6,425
Balance at the end of the period | 25,300 | 19,580 | 25,300 | 19,580
Commercial real estate: other construction and land development |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 13,242 | 20,076 | 19,940 | 26,695
Losses charged to allowance | (3) | (240) | (7,574) | (1,458)
Recoveries credited to allowance | 13 | 59 | 225 | 133
Net losses charged to allowance | 10 | (181) | (7,349) | (1,325)
Provision (credit) charged to operations | 44 | (1,613) | 705 | (7,088)
Balance at the end of the period | 13,296 | 18,282 | 13,296 | 18,282
Commercial real estate: farmland and commercial |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 20,551 | 21,328 | 24,227 | 16,340
Losses charged to allowance | (1) | (1,310) | (12,477) | (1,955)
Recoveries credited to allowance | 32 | 41 | 163 | 235
Net losses charged to allowance | 31 | (1,269) | (12,314) | (1,720)
Provision (credit) charged to operations | 1,138 | 3,885 | 9,807 | 9,324
Balance at the end of the period | 21,720 | 23,944 | 21,720 | 23,944
Commercial real estate: multifamily |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 803 | 854 | 1,003 | 53
Provision (credit) charged to operations | (27) | 195 | (227) | 996
Balance at the end of the period | 776 | 1,049 | 776 | 1,049
Residential: first lien |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 3,987 | 6,110 | 4,562 | 10,059
Losses charged to allowance | (63) | (42) | (129) | (701)
Recoveries credited to allowance | 4 | 1 | 7 | 5
Net losses charged to allowance | (59) | (41) | (122) | (696)
Provision (credit) charged to operations | 272 | (270) | (240) | (3,564)
Balance at the end of the period | 4,200 | 5,799 | 4,200 | 5,799
Residential: junior lien |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 4,410 | 5,533 | 4,760 | 2,611
Losses charged to allowance | (282) | (413) | (993) | (979)
Recoveries credited to allowance | 62 | 15 | 168 | 279
Net losses charged to allowance | (220) | (398) | (825) | (700)
Provision (credit) charged to operations | 626 | 991 | 881 | 4,215
Balance at the end of the period | 4,816 | 6,126 | 4,816 | 6,126
Consumer |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 1,476 | 2,378 | 1,724 | 6,241
Losses charged to allowance | (159) | (180) | (595) | (750)
Recoveries credited to allowance | 58 | 63 | 151 | 181
Net losses charged to allowance | (101) | (117) | (444) | (569)
Provision (credit) charged to operations | 31 | (143) | 126 | (3,554)
Balance at the end of the period | 1,406 | 2,118 | 1,406 | 2,118
Foreign |  |  |  |
Allowance for probable loan losses |  |  |  |
Balance at the beginning of the period | 1,221 | 1,575 | 1,359 | 437
Losses charged to allowance | (7) |  | (12) | (13)
Recoveries credited to allowance |  | 4 |  | 5
Net losses charged to allowance | (7) | 4 | (12) | (8)
Provision (credit) charged to operations | (47) | (71) | (180) | 1,079
Balance at the end of the period | $ 1,167 | $ 1,508 | $ 1,167 | $ 1,508

X
- Definition Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, net of collections of loans and lease receivables which had previously been fully or partially charged off as bad debts. + References No definition available. + Details
Name: | iboc_AllowanceForLoanAndLeaseLossesWriteOffsNet
Namespace Prefix: | iboc_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Reflects an add back to the net allowance balance for loans and lease receivables for recoveries on previously charged off loan receivables. + References No definition available. + Details
Name: | iboc_AllowanceForLoansAndLeasesLossesRecoveriesOfBadDebts
Namespace Prefix: | iboc_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Reflects the gross amount charged against earnings during the period as credit losses (bad debt expense) based on review of the loan and lease portfolio and application of the methodology for estimating credit losses. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesProvisionForLossGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Reflects the amount of loans and leases that have been removed, or charged off, from both loan receivables and the reserve for credit losses, typically because they are considered to be not salvageable or have been purchased by unconsolidated collection entities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5212-111524 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 + Details
Name: | us-gaap_AllowanceForLoanAndLeaseLossesWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of allowance to cover probable credit losses on loans and leases. Includes carryover of or adjustments to the allowance for loan losses in connection with business combinations. Excludes allowance for loans and leases covered under loss sharing agreements. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 5 -Paragraph 8, 9 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b)(1)(ii) -URI http://asc.fasb.org/extlink&oid=6379141&loc=d3e15032-111544 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.7(d)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher OTS -Name Federal Regulation (FR) -Number Title 12 -Section 563c.102 -Paragraph 8 -Subparagraph a(ii) -Chapter V -Subsection I -LegacyDoc This is a non-GAAP reference that was included in the 2009 taxonomy. It will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 7 -Subparagraph d -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 114 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 6 -Section L -Subsection 1 + Details
Name: | us-gaap_LoansAndLeasesReceivableAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant