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Trading assets and liabilities (Tables)

12 Months Ended

Dec. 31, 2012

Trading Assets and Liabilities [Abstract]

Schedule Of Fair Value Of Trading Assets and Liabilities [Table Text Block]

The fair value of trading assets and liabilities is as follows:

		December 31,
(In thousands of US$)		2012				2011
Trading assets:
Sovereign bonds			5,146				20,415
Cross-currency interest rate swaps			49				21
Forward foreign exchange			50				-
Future contracts			20				-
Total			5,265				20,436
Trading liabilities:
Interest rate swaps			100				748
Cross-currency interest rate swaps			32,182				4,836
Forward foreign exchange			22				-
Total			32,304				5,584

Schedule of Derivative Instruments, Gain (Loss) in Statement of Financial Performance [Table Text Block]

During 2012, 2011 and 2010, the Bank recognized the following gains and losses related to trading derivative financial instruments:

		Year ended December 31,
(In thousands of US$)		2012				2011				2010
Interest rate swaps			(310	)			(299	)			(2,091	)
Cross-currency interest rate swaps			11,537				(4,858	)			(1,662	)
Credit default swap			-				-				13
Forward foreign exchange			27				93				-
Future contracts			207				(29	)			-
Total			11,461				(5,093	)			(3,740	)

Schedule of Notional Amounts of Outstanding Derivative Positions [Table Text Block]

As of December 31, 2012 and 2011, information on the nominal amounts of derivative financial instruments held for trading purposes is as follows:

		2012												2011
(In thousands of US$)		Nominal				Fair Value								Nominal				Fair Value
		Amount				Asset				Liability				Amount				Asset				Liability
Interest rate swaps			35,291				-				100				17,000				-				748
Cross-currency interest rate swaps			155,081				49				32,182				85,163				21				4,836
Forward foreign exchange			7,152				50				22				-				-				-
Future contracts			6,896				20				-				139				-				-
Total			204,420				119				32,304				102,302				21				5,584

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Tabular disclosure of the location and amount of gains and losses reported in the statement of financial performance, or when applicable, the statement of financial position. For example, (a) gains and losses recognized in the income statement on derivative instruments designated and qualifying as hedging instruments in fair value hedges and related hedged items designated and qualifying in fair value hedges and (b) gains and losses initially recognized in other comprehensive income on derivative instruments designated and qualifying as cash flow hedges.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

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-Name Statement of Financial Accounting Standard (FAS)

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-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.



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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-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.



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Tabular disclosure of the notional amounts of outstanding derivative positions.

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