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Accumulated other comprehensive income (loss)
 12 Months Ended
Dec. 31, 2014
Equity [Abstract]  
Comprehensive Income (Loss) Note [Text Block]
22.
Accumulated other comprehensive income (loss)
 
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.
 
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