XML 36 R22.htm IDEA: XBRL DOCUMENT v2.4.0.8

Allowance for Probable Loan Losses (Tables)

3 Months Ended

Mar. 31, 2014

Allowance for Probable Loan Losses

Summary of the transactions in the allowance for probable loan losses by loan class

		Three Months Ended March 31, 2014
		Domestic																					Foreign
		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, 2013		$	22,433		$	12,541		$	24,467		$	776		$	3,812		$	4,249		$	750		$	1,133		$	70,161
Losses charge to allowance		(2,481		)	—			—			—			(27		)	(146		)	(187		)	(3		)	(2,844		)
Recoveries credited to allowance		796			31			23			—			4			33			80			46			1,013
Net losses charged to allowance		(1,685		)	31			23			—			(23		)	(113		)	(107		)	43			(1,831		)
Provision charged to operations		7,175			903			(5,556		)	43			(265		)	(168		)	105			(159		)	2,078
Balance at March 31, 2014		$	27,923		$	13,475		$	18,934		$	819		$	3,524		$	3,968		$	748		$	1,017		$	70,408

		Three Months Ended March 31, 2013
		Domestic																					Foreign
		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, 2012		$	11,632		$	12,720		$	21,880		$	694		$	4,390		$	4,448		$	1,289		$	1,140		$	58,193
Losses charge to allowance		(2,663		)	(128		)	(60		)	—			(172		)	(255		)	(211		)	(20		)	(3,509		)
Recoveries credited to allowance		694			13			13			—			5			94			46			—			865
Net losses charged to allowance		(1,969		)	(115		)	(47		)	—			(167		)	(161		)	(165		)	(20		)	(2,644		)
Provision charged to operations		11,263			(1,552		)	(1,182		)	(85		)	(355		)	(276		)	(304		)	(90		)	7,419
Balance at March 31, 2013		$	20,926		$	11,053		$	20,651		$	609		$	3,868		$	4,011		$	820		$	1,030		$	62,968

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

		March 31, 2014
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	35,539		$	17,424		$	1,059,024		$	10,499
Commercial real estate: other construction & land development		13,558			852			1,265,445			12,623
Commercial real estate: farmland & commercial		15,607			2,666			1,706,316			16,268
Commercial real estate: multifamily		280			—			107,826			819
Residential: first lien		6,273			—			414,736			3,524
Residential: junior lien		3,123			—			416,033			3,968
Consumer		1,453			—			61,977			748
Foreign		430			—			178,880			1,017
Total		$	76,263		$	20,942		$	5,210,237		$	49,466

		December 31, 2013
		Loans individually evaluated for impairment						Loans collectively evaluated for impairment
		Recorded Investment			Allowance			Recorded Investment			Allowance
		(Dollars in Thousands)
Domestic
Commercial		$	34,183		$	12,234		$	1,008,459		$	10,199
Commercial real estate: other construction & land development		13,976			852			1,194,532			11,689
Commercial real estate: farmland & commercial		16,038			2,916			1,734,001			21,551
Commercial real estate: multifamily		295			—			101,803			776
Residential: first lien		6,153			—			432,309			3,812
Residential: junior lien		3,206			—			406,024			4,249
Consumer		1,606			—			64,808			750
Foreign		436			—			181,406			1,133
Total		$	75,893		$	16,002		$	5,123,342		$	54,159

Loans accounted on non-accrual basis, by loan class

		March 31, 2014			December 31, 2013
		(Dollars in Thousands)
Domestic
Commercial		$	35,476		$	34,110
Commercial real estate: other construction & land development		11,307			11,726
Commercial real estate: farmland & commercial		13,344			13,775
Commercial real estate: multifamily		280			295
Residential: first lien		1,259			1,266
Residential: junior lien		1,555			1,576
Consumer		45			75
Total non-accrual loans		$	63,266		$	62,823

Impaired loans, by loan class

		March 31, 2014
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	17,684		$	17,674		$	17,424		$	17,287		$	—
Commercial real estate: other construction & land development		6,898			6,906			852			6,898			—
Commercial real estate: farmland & commercial		6,615			6,963			2,666			6,624			23
Total impaired loans with related allowance		$	31,197		$	31,553		$	20,942		$	30,809		$	23

		March 31, 2014
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	17,855		$	17,876		$	17,060		$	1
Commercial real estate: other construction & land development		6,660			6,704			6,801			18
Commercial real estate: farmland & commercial		8,992			10,310			8,656			—
Commercial real estate: multifamily		280			280			285			—
Residential: first lien		6,273			6,337			6,287			63
Residential: junior lien		3,123			3,142			3,133			24
Consumer		1,453			1,460			1,444			1
Foreign		430			430			432			5
Total impaired loans with no related allowance		$	45,066		$	46,539		$	44,098		$	112

		December 31, 2013
		Recorded Investment			Unpaid Principal Balance			Related Allowance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with Related Allowance
Domestic
Commercial		$	17,178		$	17,177		$	12,234		$	18,019		$	38
Commercial real estate: other construction & land development		6,818			6,825			852			6,058			—
Commercial real estate: farmland & commercial		7,259			10,697			2,916			7,167			92
Total impaired loans with related allowance		$	31,255		$	34,699		$	16,002		$	31,244		$	130

		December 31, 2013
		Recorded Investment			Unpaid Principal Balance			Average Recorded Investment			Interest Recognized
		(Dollars in Thousands)
Loans with No Related Allowance
Domestic
Commercial		$	17,005		$	17,023		$	16,778		$	2
Commercial real estate: other construction & land development		7,158			7,187			18,164			74
Commercial real estate: farmland & commercial		8,779			9,949			7,313			—
Commercial real estate: multifamily		295			295			322			—
Residential: first lien		6,153			6,258			4,860			179
Residential: junior lien		3,206			3,226			2,347			99
Consumer		1,606			1,612			1,380			1
Foreign		436			436			452			19
Total impaired loans with no related allowance		$	44,638		$	45,986		$	51,616		$	374

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

		March 31, 2014
		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		$	4,622		$	1,477		$	35,819		$	2,225		$	41,918		$	1,052,645		$	1,094,563
Commercial real estate: other construction & land development		642			309			10,537			68			11,488			1,267,515			1,279,003
Commercial real estate: farmland & commercial		4,988			2,861			7,327			1,099			15,176			1,706,747			1,721,923
Commercial real estate: multifamily		343			217			280			—			840			107,266			108,106
Residential: first lien		5,211			1,005			2,613			1,588			8,829			412,180			421,009
Residential: junior lien		855			96			1,708			183			2,659			416,497			419,156
Consumer		1,119			489			884			842			2,492			60,938			63,430
Foreign		2,016			10			329			329			2,355			176,955			179,310
Total past due loans		$	19,796		$	6,464		$	59,497		$	6,334		$	85,757		$	5,200,743		$	5,286,500

		December 31, 2013
		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		$	4,240		$	538		$	36,066		$	2,051		$	40,844		$	1,001,798		$	1,042,642
Commercial real estate: other construction & land development		1,042			—			9,942			62			10,984			1,197,524			1,208,508
Commercial real estate: farmland & commercial		6,216			520			6,990			417			13,726			1,736,313			1,750,039
Commercial real estate: multifamily		39			142			295			—			476			101,622			102,098
Residential: first lien		4,758			3,046			4,541			3,518			12,345			426,117			438,462
Residential: junior lien		606			198			1,900			368			2,704			406,526			409,230
Consumer		1,523			469			803			781			2,795			63,619			66,414
Foreign		1,467			417			—			—			1,884			179,958			181,842
Total past due loans		$	19,891		$	5,330		$	60,537		$	7,197		$	85,758		$	5,113,477		$	5,199,235

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

					March 31, 2014
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	1,001,514		$	7,213		$	4,887		$	45,410		$	35,539
Commercial real estate: other construction & land development		1,242,189			6,296			8,577			8,383			13,558
Commercial real estate: farmland & commercial		1,608,212			61,709			22,371			14,024			15,607
Commercial real estate: multifamily		106,984			—			—			842			280
Residential: first lien		414,523			118			—			95			6,273
Residential: junior lien		415,575			—			—			458			3,123
Consumer		61,977			—			—			—			1,453
Foreign		178,542			—			—			338			430
Total		$	5,029,516		$	75,336		$	35,835		$	69,550		$	76,263

					December 31, 2013
		Pass			Special Review			Watch List - Pass			Watch List - Substandard			Watch List - Impaired
					(Dollars in Thousands)
Domestic
Commercial		$	955,522		$	2,270		$	4,389		$	46,278		$	34,183
Commercial real estate: other construction & land development		1,167,295			14,247			9,318			3,672			13,976
Commercial real estate: farmland & commercial		1,635,179			56,438			21,912			20,472			16,038
Commercial real estate: multifamily		100,948			—			—			855			295
Residential: first lien		432,067			122			—			120			6,153
Residential: junior lien		405,731			—			—			293			3,206
Consumer		64,808			—			—			—			1,606
Foreign		180,837			—			—			569			436
Total		$	4,942,387		$	73,077		$	35,619		$	72,259		$	75,893

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=28368275&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=28368275&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=32702940&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=28368275&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=28368275&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=28368275&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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 11B

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=28368275&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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524

+ Details

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