XML 164 R146.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Risk management (Details 4) $ in Thousands | Dec. 31, 2017 USD ($) | Dec. 31, 2016 USD ($)
--- | --- | ---
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 672,048 |  | $ 1,069,538 |
Equity investments |  | 8,402 |  | 0 |
Loans at amortized cost | [1] | 5,419,379 |  | 5,907,494 |
Other Assets |  | 18,827 |  | 11,546 |
Total |  | 6,267,747 |  | 7,180,783 |
Liabilities [abstract] |  |  |  |  |
Other Liabilities |  | 20,551 |  | 18,328 |
Total |  | $ 5,224,935 |  | $ 6,169,469 |
Currency risk [member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 0 |  | 0 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 628 |  | $ 6,494 |
Equity investments |  | 168 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 143,182 |  | 295,580 |
Other Assets |  |  |  | 226,183 |
Total |  | 143,978 |  | 528,257 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 143,661 |  | 374,836 |
Other Liabilities |  | 0 |  | 153,684 |
Total |  | 143,661 |  | 528,520 |
Net currency position |  | $ 317 |  | $ (263) |
Currency risk [member] | Brazilian Real [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 3.31 |  | 3.25 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 87 |  | $ 4,014 |
Equity investments |  | 168 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 0 |  | 0 |
Other Assets |  |  |  | 0 |
Total |  | 255 |  | 4,014 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 0 |  | 0 |
Other Liabilities |  | 0 |  | 3,933 |
Total |  | 0 |  | 3,933 |
Net currency position |  | $ 255 |  | $ 81 |
Currency risk [member] | European Euro [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 1.20 |  | 1.06 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 2 |  | $ 6 |
Equity investments |  | 0 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 0 |  | 0 |
Other Assets |  |  |  | 52,800 |
Total |  | 2 |  | 52,806 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 0 |  | 0 |
Other Liabilities |  | 0 |  | 52,800 |
Total |  | 0 |  | 52,800 |
Net currency position |  | $ 2 |  | $ 6 |
Currency risk [member] | Japanese Yen [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 112.66 |  | 116.68 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 4 |  | $ 6 |
Equity investments |  | 0 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 0 |  | 0 |
Other Assets |  |  |  | 94,279 |
Total |  | 4 |  | 94,285 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 0 |  | 94,279 |
Other Liabilities |  | 0 |  | 0 |
Total |  | 0 |  | 94,279 |
Net currency position |  | $ 4 |  | $ 6 |
Currency risk [member] | Colombian Peso [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 2,985.78 |  | 3,002.00 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 91 |  | $ 55 |
Equity investments |  | 0 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 0 |  | 0 |
Other Assets |  |  |  | 0 |
Total |  | 91 |  | 55 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 0 |  | 0 |
Other Liabilities |  | 0 |  | 0 |
Total |  | 0 |  | 0 |
Net currency position |  | $ 91 |  | $ 55 |
Currency risk [member] | Mexican Peso [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 19.67 |  | 20.6139 |
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 369 |  | $ 2,339 |
Equity investments |  | 0 |  |  |
Investments and other financial assets |  |  |  | 0 |
Loans at amortized cost |  | 143,182 |  | 295,580 |
Other Assets |  |  |  | 79,104 |
Total |  | 143,551 |  | 377,023 |
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 143,661 |  | 280,557 |
Other Liabilities |  | 0 |  | 96,951 |
Total |  | 143,661 |  | 377,508 |
Net currency position |  | $ (110) |  | $ (485) |
Currency risk [member] | Other currencies [Member] |  |  |  |  |
Statement of financial risk management [Line Items] |  |  |  |  |
Exchange rate |  | 0 | [2] | 0 | [3]
Assets [abstract] |  |  |  |  |
Cash and cash equivalent |  | $ 75 | [2] | $ 74 | [3]
Equity investments | [2] | 0 |  |  |
Investments and other financial assets | [3] |  |  | 0 |
Loans at amortized cost |  | 0 | [2] | 0 | [3]
Other Assets | [3] |  |  | 0 |
Total |  | 75 | [2] | 74 | [3]
Liabilities [abstract] |  |  |  |  |
Borrowings and deposit placements |  | 0 | [2] | 0 | [3]
Other Liabilities |  | 0 | [2] | 0 | [3]
Total |  | 0 | [2] | 0 | [3]
Net currency position |  | $ 75 | [2] | $ 74 | [3]
[1] | The carrying value of loans at amortized cost is net of the allowance for expected credit losses of $81.3 million and unearned interest and deferred fees of $5.0 million for December 31, 2017; allowance for expected credit losses of $106.0 million and unearned interest and deferred fees of $7.2 million for December 31, 2016.
[2] | It includes other currencies such as: Argentine pesos, Australian- dollar, Swiss franc, Pound sterling, Peruvian soles and Remimbis.
[3] | It includes other currencies such as: Argentine pesos, Australian- dollar, Canadian dollar, Swiss franc, Peruvian soles and Remimbis.

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

X
- Definition The amount of resources: (a) controlled by the entity as a result of past events; and (b) from which future economic benefits are expected to flow to the entity. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2017-01-01 -Paragraph 28 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_c&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&doctype=Standard -URIDate 2017-03-09 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 Reference 6: 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_Assets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of outstanding funds that the entity is obligated to repay. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_Borrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2017-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=7&date=2017-03-01&anchor=para_45&doctype=Standard -URIDate 2017-03-09 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2017-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=12&date=2017-03-01&anchor=para_B13_a&doctype=Appendix&seq=2 -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_54_i&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_CashAndCashEquivalents
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The spot exchange rate at the end of the reporting period. Exchange rate is the ratio of exchange for two currencies. Spot exchange rate is the exchange rate for immediate delivery. + References Reference 1: 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_ClosingForeignExchangeRate
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:decimalItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of instruments held by the entity that provide evidence of a residual interest in the assets of another entity after deducting all of its liabilities. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_EquityInstrumentsHeld
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial instruments designated as hedging instruments. Hedging instruments are designated derivatives or (for a hedge of the risk of changes in foreign currency exchange rates only) designated non-derivative financial assets or non-derivative financial liabilities whose fair value or cash flows are expected to offset changes in the fair value or cash flows of a designated hedged item. [Refer: At fair value [member]; Derivatives [member]; Derivative financial assets; Derivative financial liabilities; Financial instruments, class [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 22 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_22_b&doctype=Standard&book=B -URIDate 2017-03-09 + Details
Name: | ifrs-full_FinancialInstrumentsDesignatedAsHedgingInstrumentsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | instant

X
- Definition The amount of present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_a&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 d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=8&date=2017-03-01&anchor=para_28_d&doctype=Standard -URIDate 2017-03-09 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_b&doctype=Standard -URIDate 2017-03-09 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2017-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=13&date=2017-03-01&anchor=para_93_e&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/disclosureRef -Name IAS -Number 1 -IssueDate 2017-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_Liabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of non-derivative financial assets with fixed or determinable payments that are not quoted in an active market, other than: (a) those that the entity intends to sell immediately or in the near term, which shall be classified as held for trading, and those that the entity, upon initial recognition, designates as at fair value through profit or loss; (b) those that the entity, upon initial recognition, designates as available for sale; or (c) those for which the holder may not recover substantially all of its initial investment, other than because of credit deterioration, which shall be classified as available for sale. An interest acquired in a pool of assets that are not loans or receivables (for example, an interest in a mutual fund or a similar fund) is not a loan or receivable. [Refer: Derivative financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-02&anchor=para_8_c&doctype=Standard&book=B -URIDate 2017-03-09 + Details
Name: | ifrs-full_LoansAndReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets less the amount of liabilities. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 1 -IssueDate 2017-01-01 -Paragraph IG63 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=1&date=2017-03-01&anchor=para_IG63&doctype=Implementation%20Guidance -URIDate 2017-03-09 Reference 2: 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_NetAssetsLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of assets 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 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_OtherAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of liabilities 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 55 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2017-03-01&anchor=para_55&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_OtherLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_TypesOfRisksAxis=ifrs-full_CurrencyRiskMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_BrazilianRealMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_EuropeanEuroMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_JapaneseYenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_ColombianPesoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_MexicanPesoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | blx_TypesOfCurrenciesAxis=blx_OtherCurrenciesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |