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INVESTMENT SECURITIES - ACL for Debt Securities Held-to-Maturity (Detail) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 30, 2021 | Sep. 30, 2020 | Sep. 30, 2021 | Sep. 30, 2020 | Jan. 01, 2021 | Jan. 01, 2020
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Beginning Balance |  |  | $ 8,845 |  |  |
Ending Balance | $ 8,317 |  | 8,317 |  |  |
Municipal Bonds [Member] | PUERTO RICO |  |  |  |  |  |
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Beginning Balance | 10,685 | $ 9,268 | 8,845 | $ 0 |  |
Ending Balance | 8,317 | 10,176 | 8,317 | 10,176 |  |
Municipal Bonds [Member] | PUERTO RICO | ASC 326 | Cumulative Effect Period Of Adoption Adjustment [Member] |  |  |  |  |  |
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Impact of adopting ASC 326 on Held-to-maturity securities |  |  |  |  | $ 0 | $ 8,134
Municipal Bonds [Member] | PUERTO RICO | Held-to-maturity Securities [Member] |  |  |  |  |  |
Debt Securities, Held-to-maturity, Allowance for Credit Loss [Line Items] |  |  |  |  |  |
Initial allowance on purchases with credit deterioration ("PCD") debt securities | 0 | 1,269 | 0 | 1,269 |  |
Provision for Other Credit Losses | $ (2,368) | $ (361) | $ (528) | $ 773 |  |

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- Definition Amount of allowance for credit loss for debt security measured at amortized cost (held-to-maturity). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 5 -Subparagraph (aaa) -URI http://asc.fasb.org/extlink&oid=121645371&loc=d3e27232-111563 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=121599878&loc=SL82895884-210446 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447 + Details
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