Business segment information (Tables)

12 Months Ended

Dec. 31, 2014

Schedule of Segment Reporting Information, by Segment [Table Text Block]

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.

Reconciliation of Operating Profit (Loss) from Segments to Consolidated [Table Text Block]

	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

Reconciliation of Assets from Segment to Consolidated [Table Text Block]

	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

Schedule Of Revenue and Long Lived Assets By Geographical Areas [Table Text Block]

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

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References+ Details