XML 145 R127.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Business segment information (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Disclosure of operating segment [Line Items] |  |  |  |
Interest income | [1] | $ 226,079 | $ 245,898 | $ 220,312
Interest expense | [1] | 106,264 | 90,689 | 74,833
Net interest income | [1] | 119,815 | 155,209 | 145,479
Net other income | [1],[2] | 18,498 | 12,765 | 28,379
Total income | [1] | 138,313 | 167,974 | 173,858
Impairment loss from expected credit losses on loans and impairment loss from expected credit losses on loan commitments and financial guarantee contracts | [1] | 9,439 | 35,115 | 18,090
Expenses, less impairment loss for expected credit losses | [1] | (46,875) | (45,814) | (51,784)
Profit (loss) for the year | [1] | 81,999 | 87,045 | 103,984
Interest-earning assets | [3],[4] | 6,258,584 | 7,191,443 |
Other assets and loan commitments and financial guarantee contracts | [5] | 493,794 | 422,422 |
Total interest-earning assets |  | 6,752,378 | 7,613,865 |
Held-to-maturity investments, category [member] |  |  |  |
Disclosure of operating segment [Line Items] |  |  |  |
Impairment loss from expected credit losses on loans and impairment loss from expected credit losses on loan commitments and financial guarantee contracts | [1] | 489 | (3) | (5,290)
Commercial [Member] |  |  |  |
Disclosure of operating segment [Line Items] |  |  |  |
Interest income | [1] | 213,326 | 236,392 | 209,858
Interest expense | [1] | (92,745) | (96,017) | (82,697)
Net interest income | [1] | 120,581 | 140,375 | 127,161
Net other income | [1],[2] | 18,926 | 16,333 | 21,492
Total income | [1] | 139,507 | 156,708 | 148,653
Impairment loss from expected credit losses on loans and impairment loss from expected credit losses on loan commitments and financial guarantee contracts | [1] | (9,928) | (35,112) | (12,800)
Expenses, less impairment loss for expected credit losses | [1] | (35,916) | (34,599) | (40,429)
Profit (loss) for the year | [1] | 93,663 | 86,997 | 95,424
Interest-earning assets | [1],[3],[4] | 5,500,673 | 6,013,482 | 6,682,445
Other assets and loan commitments and financial guarantee contracts | [1] | 493,794 | 422,422 | 437,436
Total interest-earning assets | [1] | 5,994,467 | 6,435,904 | 7,119,881
Treasury [Member] |  |  |  |
Disclosure of operating segment [Line Items] |  |  |  |
Interest income | [1] | 12,753 | 9,506 | 10,454
Interest expense | [1] | (13,519) | 5,328 | 7,864
Net interest income | [1] | (766) | 14,834 | 18,318
Net other income | [1],[2] | (428) | (3,568) | 6,887
Total income | [1] | (1,194) | 11,266 | 25,205
Impairment loss from expected credit losses on loans and impairment loss from expected credit losses on loan commitments and financial guarantee contracts |  | 489 | (3) | (5,290)
Expenses, less impairment loss for expected credit losses | [1] | (10,959) | (11,216) | (11,355)
Profit (loss) for the year | [1] | (11,664) | 47 | 8,560
Interest-earning assets | [1],[3],[4] | 757,911 | 1,177,961 | 1,603,921
Total interest-earning assets | [1] | $ 757,911 | $ 1,177,961 | $ 1,603,921
[1] | The numbers set out in these tables have been rounded and accordingly may not total exactly.
[2] | Net other income consists of other income including gains on sale of loans, gains (loss) per financial instrument at FVTPL and FVOCI, derivative instruments and foreign currency exchange.
[3] | Includes cash and cash equivalents, interest-bearing deposits with banks, financial instruments at fair value through OCI, financial instruments at amortized cost and financial instruments at fair value through profit or loss.
[4] | Includes deposits and loans, net of unearned interest and deferred fees.
[5] | Includes customers’ liabilities under acceptances, loans commitments and financial guarantees contracts.

X
- References No definition available. + Details
Name: | blx_DisclosureOfOperatingSegmentLineItems
Namespace Prefix: | blx_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of expenses less impairment loss from expected credit losses. + References No definition available. + Details
Name: | blx_ExpensesLessImpairmentLossFromExpectedCreditLosses
Namespace Prefix: | blx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition It includes financial assets at amortised cost,financial instruments at fair value through OCI,financial instruments at fair value through profit or loss,interest-bearing deposits with banks,cash and cash equivalents and deposits and loans at amortized cost, net of unearned interest and deferred fees. + References No definition available. + Details
Name: | blx_InterestearningAssets
Namespace Prefix: | blx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition It includes other assets and loan commitments and financial guarantee contracts. + References No definition available. + Details
Name: | blx_OtherAssetsAndLoanCommitmentsAndFinancialGuaranteeContracts
Namespace Prefix: | blx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition It includes interest-earning assets, other assets and loan commitments and financial guarantee contracts. + References No definition available. + Details
Name: | blx_TotalInterestearningAssetsOtherAssetsAndLoanCommitmentsAndFinancialGuaranteeContracts
Namespace Prefix: | blx_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of impairment loss or reversal of impairment loss recognised in profit or loss. [Refer: Impairment loss recognised in profit or loss; Reversal of impairment loss recognised in profit or loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 99 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_99&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ImpairmentLossReversalOfImpairmentLossRecognisedInProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_d&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_e&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_f&doctype=Appendix&seq=2 -URIDate 2017-03-09 + Details
Name: | ifrs-full_InterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of income or expense arising from interest. [Refer: Interest expense; Interest income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_e&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_InterestRevenueExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The gains (losses) that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 102 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_102&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 103 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_103&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_OtherGainsLosses
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The total of income less expenses, excluding the components of other comprehensive income. [Refer: Other comprehensive income] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_18_b&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 24 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_24_b&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph 32 -Subparagraph a -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_32_a_ii&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_b&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23&doctype=Standard -URIDate 2017-03-09 Reference 6: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B10 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B10_b&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 106 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_106_d_i&doctype=Standard -URIDate 2017-03-09 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Note Effective on first application of IFRS 9 -Name IFRS -Number 4 -IssueDate 2017-01-01 -Paragraph 39L -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=4&date=2017-03-01&anchor=para_39L_e&doctype=Standard -URIDate 2017-03-09 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 81A -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_81A_a&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The profit (loss) from operating activities of the entity. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 32 -IssueDate 2017-01-01 -Paragraph IE33 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=32&date=2017-03-01&anchor=para_IE33&doctype=Illustrative%20Examples -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 85 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_85&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_ProfitLossFromOperatingActivities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 23 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_23_c&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_e&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IAS -Number 18 -IssueDate 2017-01-01 -Paragraph 35 -Subparagraph b -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=18&date=2017-03-02&anchor=para_35_b_iii&doctype=Standard&book=B -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_e&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_112_c&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_RevenueFromInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_HeldtomaturityInvestmentsCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=blx_CommercialMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_SegmentsAxis=blx_TreasuryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |