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Business segment information | 12 Months Ended
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Dec. 31, 2014
Segment Reporting [Abstract] |
Segment Reporting Disclosure [Text Block] | 27. Business segment information The Bank’s activities are operated and managed in two segments, Commercial and Treasury. The segment information reflects this operational and management structure, in a manner consistent with the requirements outlined in ASC Topic 280 - Segment Reporting. The segment results are determined based on the Bank’s managerial accounting process, which assigns consolidated balance sheets, revenue and expense items to each reportable division on a systematic basis. The Bank incorporates net operating income(3) by business segment in order to disclose the revenue and expense items related to its normal course of business, segregating from the net income, the impact of reversals of reserves for loan losses and off-balance sheet credit risk, and recoveries on assets. In addition, the Bank’s net interest income represents the main driver of net operating income; therefore, the Bank presents its interest-earning assets by business segment, to give an indication of the size of business generating net interest income. Interest-earning assets also generate gains and losses on sales, such as for securities available-for-sale and trading assets and liabilities, which are included in net other income, in the Treasury Segment. The Bank also discloses its other assets and contingencies by business segment, to give an indication of the size of business that generates net fees and commissions, also included in net other income, in the Commercial Segment. The Bank believes that the presentation of net operating income provides important supplementary information to investors regarding financial and business trends relating to the Bank’s financial condition and results of operations. These measures exclude the impact of reversals (provisions) for loan losses and reversals (provisions) for losses on off-balance sheet credit risk (together referred to as “Reversal of provision (provision) for credit losses”) which Bank’s management considers distort trend analysis. Net operating income disclosed by the Bank should not be considered a substitute for, or superior to, financial measures calculated differently from similar measures used by other companies. These measures, therefore, may not be comparable to similar measurements used by other companies. The Commercial Segment incorporates all of the Bank’s financial intermediation and fees generated by the commercial portfolio. The commercial portfolio includes book value of loans, selected deposits placed, acceptances and contingencies. Operating income from the Commercial Segment includes net interest income from loans, fee income and allocated operating expenses. The Treasury Segment incorporates deposits in banks and all of the Bank’s trading assets, securities available-for-sale and held-to-maturity, and the balance of the investment funds. Operating income from the Treasury Segment includes net interest income from deposits with banks, securities available-for-sale and held-to-maturity, net interest margin related to investment funds, derivative and hedging activities, net gain (loss) from investment funds trading, net gain (loss) from trading securities, net gain on sale of securities available-for-sale, net gain (loss) on foreign currency exchange, and allocated income and operating expenses. The following table provides certain information regarding the Bank’s continuing operations by segment: Business Segment Analysis (1)
|  | Year ended December 31 |
|  | 2014 |  | 2013 |  | 2012 |
COMMERCIAL |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 201,908 |  |  | 192,979 |  |  | 183,365 |
Interest expense |  |  | (79,674) |  |  | (77,931) |  |  | (73,398) |
Net interest income |  |  | 122,234 |  |  | 115,048 |  |  | 109,967 |
Net other income (2) |  |  | 21,068 |  |  | 15,338 |  |  | 12,216 |
Operating expenses |  |  | (42,508) |  |  | (40,945) |  |  | (38,322) |
Net operating income (3) |  |  | 100,794 |  |  | 89,441 |  |  | 83,861 |
Reversal of provision (provision) for loan and off-balance sheet credit losses |  |  | (8,522) |  |  | 1,217 |  |  | 12,389 |
Recoveries, net of impairment of assets |  |  | 7 |  |  | 108 |  |  | - |
Net income attributable to Bladex stockholders |  |  | 92,279 |  |  | 90,766 |  |  | 96,250 |
Commercial assets and contingencies (end of period balances): |  |  |  |  |  |  |  |  |  |
Interest-earning assets (4 and 6) |  |  | 6,677,734 |  |  | 6,141,630 |  |  | 5,708,456 |
Other assets and contingencies (5) |  |  | 500,665 |  |  | 482,117 |  |  | 237,077 |
Total interest-earning assets, other assets and contingencies |  |  | 7,178,399 |  |  | 6,623,747 |  |  | 5,945,533 |
TREASURY |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 10,822 |  |  | 12,324 |  |  | 9,072 |
Interest expense |  |  | 8,075 |  |  | (4,280) |  |  | (14,062) |
Net interest income |  |  | 18,897 |  |  | 8,044 |  |  | (4,990) |
Net other income (expense)(2) |  |  | 6,483 |  |  | (4,877) |  |  | 14,612 |
Operating expenses |  |  | (11,194) |  |  | (13,361) |  |  | (17,492) |
Net operating income (3) |  |  | 14,186 |  |  | (10,194) |  |  | (7,870) |
Net income (loss) |  |  | 14,186 |  |  | (10,194) |  |  | (7,870) |
Net income attributable to the redeemable noncontrolling interest |  |  | (475) |  |  | (4,185) |  |  | 293 |
Net income (loss) attributable to Bladex stockholders |  |  | 14,661 |  |  | (6,009) |  |  | (8,163) |
Treasury assets and contingencies (end of period balances): |  |  |  |  |  |  |  |  |  |
Interest-earning assets (6) |  |  | 1,231,243 |  |  | 1,326,506 |  |  | 1,035,313 |
Redeemable noncontrolling interest |  |  | - |  |  | (49,898) |  |  | (3,384) |
Total interest-earning assets, other assets and contingencies |  |  | 1,231,243 |  |  | 1,276,608 |  |  | 1,031,929 |
TOTAL |  |  |  |  |  |  |  |  |  |
Interest income |  |  | 212,730 |  |  | 205,303 |  |  | 192,437 |
Interest expense |  |  | (71,599) |  |  | (82,211) |  |  | (87,460) |
Net interest income |  |  | 141,131 |  |  | 123,092 |  |  | 104,977 |
Net other income (2) |  |  | 27,551 |  |  | 10,461 |  |  | 26,828 |
Operating expenses |  |  | (53,702) |  |  | (54,306) |  |  | (55,814) |
Net operating income (3) |  |  | 114,980 |  |  | 79,247 |  |  | 75,991 |
|  | Year ended December 31 |
|  | 2014 |  | 2013 |  | 2012 |
Net operating income (3) |  |  | 114,980 |  |  | 79,247 |  |  | 75,991 |
Reversal of provision (provision) for loans and off-balance sheet credit losses |  |  | (8,522) |  |  | 1,217 |  |  | 12,389 |
Recoveries, net of impairment of assets |  |  | 7 |  |  | 108 |  |  | - |
Net income – business segment |  |  | 106,465 |  |  | 80,572 |  |  | 88,380 |
Net income (loss) attributable to the redeemable noncontrolling interest |  |  | (475) |  |  | (4,185) |  |  | 293 |
Net income attributable to Bladex stockholders – business segment |  |  | 106,940 |  |  | 84,757 |  |  | 88,087 |
Other income unallocated - gain on sale of premises and equipment |  |  | - |  |  | - |  |  | 5,626 |
Discontinued operations (Note 3) |  |  | - |  |  | (4) |  |  | (681) |
Net income attributable to Bladex stockholders |  |  | 106,940 |  |  | 84,753 |  |  | 93,032 |
Total assets and contingencies (end of period balances): |  |  |  |  |  |  |  |  |  |
Interest-earning assets (4 y 6) |  |  | 7,908,977 |  |  | 7,468,136 |  |  | 6,743,769 |
Other assets and contingencies (5) |  |  | 500,665 |  |  | 482,117 |  |  | 237,077 |
Redeemable noncontrolling interest |  |  | - |  |  | (49,898) |  |  | (3,384) |
Total interest-earning assets, other assets and contingencies |  |  | 8,409,642 |  |  | 7,900,355 |  |  | 6,977,462 |
| (1) | The numbers set out in these tables have been rounded and accordingly may not total exactly.
| (2) | Net other income excludes reversals (provisions) for loans and off-balance sheet credit losses, recoveries on assets, and gain on sale of premises and equipment.
| (3) | Net operating income refers to net income excluding reversals (provisions) for loans and off-balance sheet credit losses and recoveries on assets.
| (4) | Includes selected deposits placed, and loans, net of unearned income and deferred loan fees.
| (5) | Includes customers’ liabilities under acceptances, letters of credit and guarantees covering commercial and country risk, and credit commitments.
| (6) | Includes cash and due from banks, interest-bearing deposits with banks, securities available-for-sale and held-to-maturity, trading securities and the balance of investment funds.
|  | Year ended December 31 |
|  | 2014 |  | 2013 |  | 2012 |
Reconciliation of Net other income: |  |  |  |  |  |  |  |  |  |
Net other income – business segment |  |  | 27,551 |  |  | 10,461 |  |  | 26,828 |
Reversal of provision (provision) for losses on off-balance sheet credit risk |  |  | (1,627) |  |  | (381) |  |  | 4,046 |
Recoveries, net of impairment of assets |  |  | 7 |  |  | 108 |  |  | - |
Gain on sale of premises and equipment |  |  | - |  |  | - |  |  | 5,626 |
Net other income – consolidated financial statements |  |  | 25,931 |  |  | 10,188 |  |  | 36,500 |
|  | Year ended December 31 |
|  | 2014 |  | 2013 |  | 2012 |
Reconciliation of total assets: |  |  |  |  |  |  |  |  |  |
Interest-earning assets – business segment |  |  | 7,908,977 |  |  | 7,468,136 |  |  | 6,743,769 |
Allowance for loan losses |  |  | (79,675) |  |  | (72,751) |  |  | (72,976) |
Customers’ liabilities under acceptances |  |  | 114,018 |  |  | 1,128 |  |  | 1,157 |
Accrued interest receivable |  |  | 47,938 |  |  | 40,727 |  |  | 37,819 |
Equipment and leasehold improvements, net |  |  | 8,129 |  |  | 10,466 |  |  | 12,808 |
Derivative financial instruments used for hedging - receivable |  |  | 12,324 |  |  | 15,217 |  |  | 19,239 |
Other assets |  |  | 13,561 |  |  | 8,389 |  |  | 14,580 |
Total assets – consolidated financial statements |  |  | 8,025,272 |  |  | 7,471,312 |  |  | 6,756,396 |
Geographic information is as follows:
|  | 2014 |
|  |  |  |  |  |  |  | United |  |  |  |  |  |  |
|  |  |  |  |  |  |  | States of |  | Cayman |  |  |  |
|  | Panama |  | Brazil |  | America |  | Islands |  | Total |
Interest income |  |  | 195,575 |  |  | - |  |  | 17,135 |  |  | 20 |  |  | 212,730 |
Interest expense |  |  | (70,539) |  |  | - |  |  | (1,023) |  |  | (37) |  |  | (71,599) |
Net interest income |  |  | 125,036 |  |  | - |  |  | 16,112 |  |  | (17) |  |  | 141,131 |
Long-lived assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equipment and leasehold improvements, net |  |  | 7,994 |  |  | - |  |  | 135 |  |  | - |  |  | 8,129 |
|  | 2013 |
|  |  |  |  |  |  |  | United |  |  |  |  |  |  |
|  |  |  |  |  |  |  | States of |  | Cayman |  |  |  |
|  | Panama |  | Brazil |  | America |  | Islands |  | Total |
Interest income |  |  | 184,501 |  |  | 33 |  |  | 18,501 |  |  | 2,268 |  |  | 205,303 |
Interest expense |  |  | (79,132) |  |  | - |  |  | (1,235) |  |  | (1,844) |  |  | (82,211) |
Net interest income |  |  | 105,369 |  |  | 33 |  |  | 17,266 |  |  | 424 |  |  | 123,092 |
Long-lived assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equipment and leasehold improvements, net |  |  | 10,237 |  |  | - |  |  | 229 |  |  | - |  |  | 10,466 |
|  | 2012 |
|  |  |  |  |  |  |  | United |  |  |  |  |  |  |
|  |  |  |  |  |  |  | States of |  | Cayman |  |  |  |
|  | Panama |  | Brazil |  | America |  | Islands |  | Total |
Interest income |  |  | 173,663 |  |  | 155 |  |  | 17,894 |  |  | 725 |  |  | 192,437 |
Interest expense |  |  | (86,019) |  |  | - |  |  | (1,332) |  |  | (109) |  |  | (87,460) |
Net interest income |  |  | 87,644 |  |  | 155 |  |  | 16,562 |  |  | 616 |  |  | 104,977 |
Long-lived assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Equipment and leasehold improvements, net |  |  | 12,397 |  |  | 8 |  |  | 403 |  |  | - |  |  | 12,808 |

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- Definition The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 29 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 34 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 41 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 42 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599 Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 31 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 40 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599 Reference 13: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 33 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599 Reference 14: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599 + Details
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