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Allowance for credit losses (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The Bank classifies the allowance for credit losses into two components as follows:

a) Allowance for loan losses:

(In thousands of US$)		Year ended December 31, 2013
		Corporations		Banking and financial institutions		Middle- market companies		Sovereign		Total
Balance at beginning of the year		32,488		28,836		10,887		765		72,976
Provision (reversal of provision) for loan losses		(972)		656		(518)		(764)		(1,598)
Loan recoveries and other		-		1,373		-		-		1,373
Loans written-off		-		-		-		-		-
Balance at end of the year		31,516		30,865		10,369		1		72,751
Components:
Generic allowance		30,562		30,865		10,369		1		71,797
Specific allowance		954		-		-		-		954
Total allowance for loan losses		31,516		30,865		10,369		1		72,751

(In thousands of US$)		Year ended December 31, 2012
		Corporations		Banking and financial institutions		Middle- market companies		Sovereign		Total
Balance at beginning of the year		48,865		30,523		8,952		207		88,547
Provision (reversal of provision) for loan losses		(8,887)		(1,704)		1,690		558		(8,343)
Loan recoveries and other		-		17		245		-		262
Loans written-off		(7,490)		-		-		-		(7,490)
Balance at end of the year		32,488		28,836		10,887		765		72,976
Components:
Generic allowance		32,488		28,836		10,887		765		72,976
Specific allowance		-		-		-		-		-
Total allowance for loan losses		32,488		28,836		10,887		765		72,976

(In thousands of US$)		Year ended December 31, 2011
		Corporations		Banking and financial institutions		Middle- market companies		Sovereign		Total
Balance at beginning of the year		54,160		18,790		5,265		400		78,615
Provision (reversal of provision) for loan losses		(5,295)		10,017		4,312		(193)		8,841
Loan recoveries and other		-		1,716		440		-		2,156
Loans written-off		-		-		(1,065)		-		(1,065)
Balance at end of the year		48,865		30,523		8,952		207		88,547
Components:
Generic allowance		34,065		30,523		8,952		207		73,747
Specific allowance		14,800		-		-		-		14,800
Total allowance for loan losses		48,865		30,523		8,952		207		88,547

Disclosure Related To Loan Balances and Reserves For Loan Losses [Table Text Block]

Following is a summary of loan balances and reserves for loan losses:

(In thousands of US$)		December 31, 2013
		Corporations		Banking and financial institutions		Middle-market companies		Sovereign		Total
Allowance for loan losses
Generic allowance		30,562		30,865		10,369		1		71,797
Specific allowance		954		-		-		-		954
Total of allowance for loan losses		31,516		30,865		10,369		1		72,751
Loans
Loans with generic allowance		3,310,931		2,259,991		574,107		144		6,145,173
Loans with specific allowance		3,125		-		-		-		3,125
Total loans		3,314,056		2,259,991		574,107		144		6,148,298

(In thousands of US$)		December 31, 2012
		Corporations		Banking and financial institutions		Middle-market companies		Sovereign		Total
Allowance for loan losses
Generic allowance		32,488		28,836		10,887		765		72,976
Specific allowance		-		-		-		-		-
Total of allowance for loan losses		32,488		28,836		10,887		765		72,976
Loans
Loans with generic allowance		2,741,251		2,192,023		681,912		100,370		5,715,556
Loans with specific allowance		-		-		-		-		-
Total loans		2,741,251		2,192,023		681,912		100,370		5,715,556

Disclosure Related To Reserve For Losses On Off-Balance Sheet Credit Risk [Table Text Block]

b) Reserve for losses on off-balance sheet credit risk:

(In thousands of US$)		Year ended December 31,
		2013		2012		2011
Balance at beginning of the period		4,841		8,887		13,335
Provision (reversal of provision) for losses on off-balance sheet credit risk		381		(4,046)		(4,448)
Balance at end of the period		5,222		4,841		8,887

X

- Definition

Tabular disclosure related to loan balances and reserves for loan losses at the end of the period.

+ References

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Tabular disclosure related to reserve for losses on off-balance sheet credit risk.

+ References

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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

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