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Common stock | 12 Months Ended
--- | ---
Dec. 31, 2013
Equity [Abstract] |
Stockholders Equity Note Disclosure [Text Block] |
16. | Common stock
The Bank’s common stock is divided into four categories:
| 1) | “Class A”; shares may only be issued to Latin American Central Banks or banks in which the state or other government agency is the majority shareholder.
| 2) | “Class B”; shares may only be issued to banks or financial institutions.
| 3) | “Class E”; shares may be issued to any person whether a natural person or a legal entity.
| 4) | “Class F”; can only be issued to state entities and agencies of non-Latin American countries, including, among others, central banks and majority state-owned banks in those countries, and multilateral financial institutions either international or regional institutions.
The holders of “Class B” shares have the right to convert or exchange their “Class B” shares, at any time, and without restriction, for “Class E” shares, at a rate of one to one. The following table provides detailed information on the Bank’s common stock activity per class for each of the years in the three-year period ended December 31, 2013:
(Share units) |  | “Class A” |  | “Class B” |  | “Class E” |  | “Class F” |  | Total |
Authorized |  | 40,000,000 |  | 40,000,000 |  | 100,000,000 |  | 100,000,000 |  | 280,000,000 |
Outstanding at January 1, 2011 |  | 6,342,189 |  | 2,542,021 |  | 27,826,330 |  | - |  | 36,710,540 |
Conversions |  | - |  | (10,095) |  | 10,095 |  | - |  | - |
Repurchase of common stock |  | - |  | - |  | - |  | - |  | - |
Restricted stock issued - directors |  | - |  | - |  | 25,541 |  | - |  | 25,541 |
Exercised stock options - compensation plans |  | - |  | - |  | 325,996 |  | - |  | 325,996 |
Restricted stock units - vested |  | - |  | - |  | 69,865 |  | - |  | 69,865 |
Outstanding at December 31, 2011 |  | 6,342,189 |  | 2,531,926 |  | 28,257,827 |  | - |  | 37,131,942 |
Conversions |  | - |  | - |  | - |  | - |  | - |
Restricted stock issued - directors |  | - |  | - |  | 32,317 |  | - |  | 32,317 |
Exercised stock options - compensation plans |  | - |  | - |  | 895,674 |  | - |  | 895,674 |
Restricted stock units - vested |  | - |  | - |  | 85,249 |  | - |  | 85,249 |
Outstanding at December 31, 2012 |  | 6,342,189 |  | 2,531,926 |  | 29,271,067 |  | - |  | 38,145,182 |
Conversions |  | - |  | (11,504) |  | 11,503 |  | - |  | (1) |
Repurchase of common stock |  | - |  | - |  | (1,083) |  | - |  | (1,083) |
Restricted stock issued - directors |  | - |  | - |  | 28,500 |  | - |  | 28,500 |
Exercised stock options - compensation plans |  | - |  | - |  | 276,079 |  | - |  | 276,079 |
Restricted stock units - vested |  | - |  | - |  | 124,490 |  | - |  | 124,490 |
Outstanding at December 31, 2013 |  | 6,342,189 |  | 2,520,422 |  | 29,710,556 |  | - |  | 38,573,167 |
The following table presents information regarding shares repurchased but not retired by the Bank and accordingly classified as treasury stock:
(In thousands of US$, except per share data) |  | “Class A” |  | “Class B” |  | “Class E” |  | Total |
|  | Shares |  | Amount |  | Shares |  | Amount |  | Shares |  | Amount |  | Shares |  | Amount |
Outstanding at January 1, 2011 |  | 318,140 |  | 10,708 |  | 568,010 |  | 15,655 |  | 4,383,150 |  | 99,304 |  | 5,269,300 |  | 125,667 |
Repurchase of common stock |  | - |  | - |  | - |  | - |  | - |  | - |  | - |  | - |
Restricted stock issued - directors |  | - |  | - |  | - |  | - |  | (25,541) |  | (609) |  | (25,541) |  | (609) |
Exercised stock options - compensation plans |  | - |  | - |  | - |  | - |  | (325,996) |  | (7,775) |  | (325,996) |  | (7,775) |
Restricted stock units - vested |  | - |  | - |  | - |  | - |  | (69,865) |  | (1,666) |  | (69,865) |  | (1,666) |
Outstanding at December 31, 2011 |  | 318,140 |  | 10,708 |  | 568,010 |  | 15,655 |  | 3,961,748 |  | 89,254 |  | 4,847,898 |  | 115,617 |
Restricted stock issued - directors |  | - |  | - |  | - |  | - |  | (32,317) |  | (771) |  | (32,317) |  | (771) |
Exercised stock options - compensation plans |  | - |  | - |  | - |  | - |  | (895,674) |  | (21,361) |  | (895,674) |  | (21,361) |
Restricted stock units - vested |  | - |  | - |  | - |  | - |  | (85,249) |  | (2,033) |  | (85,249) |  | (2,033) |
Outstanding at December 31, 2012 |  | 318,140 |  | 10,708 |  | 568,010 |  | 15,655 |  | 2,948,508 |  | 65,089 |  | 3,834,658 |  | 91,452 |
Repurchase of common stock |  | - |  | - |  | - |  | - |  | 1,083 |  | 27 |  | 1,083 |  | 27 |
Restricted stock issued - directors |  | - |  | - |  | - |  | - |  | (28,500) |  | (629) |  | (28,500) |  | (629) |
Exercised stock options - compensation plans |  | - |  | - |  | - |  | - |  | (276,079) |  | (6,094) |  | (276,079) |  | (6,094) |
Restricted stock units - vested |  | - |  | - |  | - |  | - |  | (124,490) |  | (2,748) |  | (124,490) |  | (2,748) |
Outstanding at December 31, 2013 |  | 318,140 |  | 10,708 |  | 568,010 |  | 15,655 |  | 2,520,522 |  | 55,645 |  | 3,406,672 |  | 82,008 |

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- Definition The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(d),(e)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 4 -Subparagraph (SAB TOPIC 4.C) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section C Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 4 -Section E Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Article 4 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Preferred Stock -URI http://asc.fasb.org/extlink&oid=6521494 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644 Reference 15: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644 Reference 16: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644 Reference 17: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644 Reference 18: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph d -Article 4 Reference 19: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656 + Details
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