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Allowance for credit losses | 12 Months Ended
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Dec. 31, 2014
Receivables [Abstract] |
Allowance For Credit Losses [Text Block] |
| 8. | Allowance for credit losses
The Bank classifies the allowance for credit losses into two components as follows:
| a) | Allowance for loan losses:
|  | December 31, 2014 |
|  |  |  |  | Banking and |  | Middle |  |  |  |  |  |  |
|  |  |  |  | financial |  | market |  |  |  |  |  |  |
|  | Corporations |  | institutions |  | companies |  | Sovereign |  | Total |
Balance at beginning of the period |  |  | 31,516 |  |  | 30,865 |  |  | 10,369 |  |  | 1 |  |  | 72,751 |
Provision (reversal of provision) for loan losses |  |  | 11,250 |  |  | 647 |  |  | (5,001) |  |  | (1) |  |  | 6,895 |
Loan recovenies and other |  |  | - |  |  | - |  |  | 29 |  |  | - |  |  | 29 |
Loans written-off |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Balance at end of the period |  |  | 42,766 |  |  | 31,512 |  |  | 5,397 |  |  | - |  |  | 79,675 |
Components: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Generic allowance |  |  | 40,482 |  |  | 31,512 |  |  | 5,266 |  |  | - |  |  | 77,260 |
Specific allowance |  |  | 2,284 |  |  | - |  |  | 131 |  |  | - |  |  | 2,415 |
Total allowance for loan losses |  |  | 42,766 |  |  | 31,512 |  |  | 5,397 |  |  | - |  |  | 79,675 |
|  | December 31, 2013 |
|  |  |  |  | Banking and |  | Middle |  |  |  |  |  |  |
|  |  |  |  | financial |  | market |  |  |  |  |  |  |
|  | Corporations |  | institutions |  | companies |  | Sovereign |  | Total |
Balance at beginning of the period |  |  | 32,488 |  |  | 28,836 |  |  | 10,887 |  |  | 765 |  |  | 72,976 |
Provision (reversal of provision) for loan losses |  |  | (972) |  |  | 656 |  |  | (518) |  |  | (764) |  |  | (1,598) |
Loan recovenies and other |  |  | - |  |  | 1,373 |  |  | - |  |  | - |  |  | 1,373 |
Loans written-off |  |  | - |  |  | - |  |  | - |  |  | - |  |  | - |
Balance at end of the period |  |  | 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 |
|  | December 31, 2012 |
|  |  |  |  | Banking and |  | Middle |  |  |  |  |  |
|  |  |  |  | financial |  | market |  |  |  |  |  |
|  | Corporations |  | institutions |  | companies |  | Sovereign |  | Total |
Balance at beginning of the period |  |  | 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 recovenies and other |  |  | - |  |  | 17 |  |  | 245 |  |  | - |  |  | 262 |
Loans written-off |  |  | (7,490) |  |  | - |  |  | - |  |  | - |  |  | (7,490) |
Balance at end of the period |  |  | 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 |
Provision of generic allowance for credit losses are mostly related to changes in volume and composition of the credit portfolio. The net increase in the generic allowance for loan losses is primarily due to changes in volume, composition and risk profiles of the portfolio. Following is a summary of loan balances and reserves for loan losses:
|  | December 31, 2014 |
|  |  |  | Banking and |  | Middle |  |  |  |  |
|  |  |  | financial |  | market |  |  |  |  |
|  | Corporations |  | institutions |  | companies |  | Sovereign |  | Total |
Allowance for loan losses |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Generic allowance |  |  | 40,482 |  |  | 31,512 |  |  | 5,266 |  |  | - |  |  | 77,260 |
Specific allowance |  |  | 2,284 |  |  | - |  |  | 131 |  |  | - |  |  | 2,415 |
Total of allowance for loan losses |  |  | 42,766 |  |  | 31,512 |  |  | 5,397 |  |  | - |  |  | 79,675 |
Loans |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Loans with generic allowance |  |  | 3,828,835 |  |  | 2,370,936 |  |  | 482,439 |  |  | - |  |  | 6,682,210 |
Loans with specific allowance |  |  | 3,125 |  |  | - |  |  | 909 |  |  | - |  |  | 4,034 |
Total loans |  |  | 3,831,960 |  |  | 2,370,936 |  |  | 483,348 |  |  | - |  |  | 6,686,244 |
|  | December 31, 2013 |
|  |  |  |  | Banking and |  | Middle |  |  |  |  |  |
|  |  |  |  | financial |  | market |  |  |  |  |  |
|  | Corporations |  | institutions |  | 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 |
| b) | Reserve for losses on off-balance sheet credit risk:
|  |  | December 31, |
|  |  | 2014 |  |  | 2013 |  |  | 2012 |
Balance at beginning of the period |  |  | 5,222 |  |  | 4,841 |  |  | 8,887 |
Provision for losses on off-balance sheet credit risk |  |  | 1,627 |  |  | 381 |  |  | (4,046) |
Balance at end of the period |  |  | 6,849 |  |  | 5,222 |  |  | 4,841 |
The reserve for losses on off-balance sheet credit risk reflects the Bank’s Management estimate of probable losses on off-balance sheet credit risk items such as: confirmed letters of credit, stand-by letters of credit, guarantees and credit commitments (see Note 19). The net increase in the reserve for losses on off-balance sheet credit risk was primarily due to changes in volume, composition, and risk profile of the portfolio.

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