XML 41 R57.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Accumulated other comprehensive income (loss) (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2014
Equity [Abstract] |
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block] | As of December 31, 2014, 2013 and 2012 the breakdown of accumulated other comprehensive income (loss) related to investment securities available-for-sale and derivative financial instruments, and foreign currency translation is as follows:
|  |  |  |  |  |  |  | Foreign currency |  |  |
|  | Securities |  | Derivative |  | translation |  |  |
|  | available |  | financial |  | adjustment, |  |  |
|  | for sale |  | instruments |  | net of hedges |  | Total |
Balance as of January 1, 2012 |  |  | (1,728) |  |  | (640) |  |  | (744) |  |  | (3,112) |
Net unrealized gains arising from the year |  |  | 8,436 |  |  | 5,699 |  |  | - |  |  | 14,135 |
Reclassification adjustment for gains included in net income (1) |  |  | (5,775) |  |  | (5,427) |  |  | - |  |  | (11,202) |
Foreign currency translation adjustment, net |  |  | - |  |  | - |  |  | (551) |  |  | (551) |
Other comprehensive income (loss) from the year |  |  | 2,661 |  |  | 272 |  |  | (551) |  |  | 2,382 |
Balance as of December 31, 2012 |  |  | 933 |  |  | (368) |  |  | (1,295) |  |  | (730) |
Net unrealized loss arising from the year |  |  | (9,640) |  |  | (2,302) |  |  | - |  |  | (11,942) |
Reclassification adjustment for (gains) loss included in net income (1) |  |  | (1,487) |  |  | 1,985 |  |  | 24 |  |  | 522 |
Foreign currency translation adjustment, net |  |  | - |  |  | - |  |  | (425) |  |  | (425) |
Other comprehensive income (loss) from the year |  |  | (11,127) |  |  | (317) |  |  | (401) |  |  | (11,845) |
Balance as of December 31, 2013 |  |  | (10,194) |  |  | (685) |  |  | (1,696) |  |  | (12,575) |
Net unrealized gain (loss) arising from the year |  |  | 2,224 |  |  | (1,813) |  |  | - |  |  | 411 |
Reclassification adjustment for (gains) loss included in net income (1) |  |  | (2,330) |  |  | 1,264 |  |  | - |  |  | (1,066) |
Foreign currency translation adjustment, net |  |  | - |  |  | - |  |  | (655) |  |  | (655) |
Other comprehensive income (loss) from the year |  |  | (106) |  |  | (549) |  |  | (655) |  |  | (1,310) |
Balance as of December 31, 2014 |  |  | (10,300) |  |  | (1,234) |  |  | (2,351) |  |  | (13,885) |
| (1) | Reclassification adjustments include amounts recognized in net income during the current period that had been part of other comprehensive income (loss) in this and previous periods.
Reclassification out of Accumulated Other Comprehensive Income [Table Text Block] | The following table presents amounts reclassified from other comprehensive income to the net income of the period:
2014 |
|  | Amount reclassified from |  |  |
Details about accumulated other |  | accumulated other |  | Affected line item in the consolidated |
comprehensive income components |  | comprehensive income |  | statement of income where net income is presented |
Realized gains (losses) on securities available-for-sale: |  |  | 2 |  | Interest income – securities available-for-sale |
|  |  | 1,796 |  | Net gain on sale of securities available-for-sale |
|  |  | 532 |  | Derivative financial instruments and hedging |
|  |  | 2,330 |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Forward foreign exchange |  |  | (2,245) |  | Interest income - loans |
|  |  | - |  | Interest expense - borrowings |
|  |  | 981 |  | Net gain (loss) on foreign currency exchange |
|  |  | (1,264) |  |  |
2013 |
|  | Amount reclassified from |  |  |
Details about accumulated other |  | accumulated other |  | Affected line item in the consolidated |
comprehensive income components |  | comprehensive income |  | statement of income where net income is presented |
Realized gains (losses) on securities available-for-sale: |  |  | 2 |  | Interest income – securities available-for-sale |
|  |  | 1,152 |  | Net gain on sale of securities available-for-sale |
|  |  | 333 |  | Derivative financial instruments and hedging |
|  |  | 1,487 |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Forward foreign exchange |  |  | (1,472) |  | Interest income - loans |
|  |  | 31 |  | Interest expense - borrowings |
|  |  | (544) |  | Net gain (loss) on foreign currency exchange |
|  |  | (1,985) |  |  |
Loss in foreign currency translation adjustment: |  |  | (24) |  | Net gain (loss) from discontinued operations |
2012 |
|  |  | Amount reclassified from |  |  |
Details about accumulated other |  |  | accumulated other |  | Affected line item in the consolidated |
comprehensive income components |  |  | comprehensive income |  | statement of income where net income is presented |
Realized gains (losses) on securities available-for-sale: |  |  | - |  | Interest income – securities available-for-sale |
|  |  | 5,775 |  | Net gain on sale of securities available-for-sale |
|  |  | - |  | Derivative financial instruments and hedging |
|  |  | 5,775 |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Forward foreign exchange |  |  | (564) |  | Interest income - loans |
|  |  | (169) |  | Interest expense - borrowings |
|  |  | 6,160 |  | Net gain (loss) on foreign currency exchange |
|  |  | (5,427) |  |  |
Loss in foreign currency translation adjustment: |  |  | - |  | Net gain (loss) from discontinued operations

X
- Details
Name: | us-gaap_EquityAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
Name: | us-gaap_ReclassificationOutOfAccumulatedOtherComprehensiveIncomeTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669686-108580 + Details
Name: | us-gaap_ScheduleOfAccumulatedOtherComprehensiveIncomeLossTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration