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Accumulated other comprehensive income (loss) | 12 Months Ended
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Dec. 31, 2017
Disclosure of analysis of other comprehensive income by item [Abstract] |
Disclosure of analysis of other comprehensive income by item [text block] |
19. | Accumulated other comprehensive income (loss)
The breakdown of accumulated other comprehensive income (loss) related to financial instruments at FVOCI, derivative financial instruments, and foreign currency translation is as follows:
|  | Financial instruments at FVOCI |  | Derivative financial instruments |  | Foreign currency translation adjustment NIIF |  | Total |
Balance as of January 1, 2015 |  |  | (6,817) |  |  | (1,020) |  |  | - |  |  | (7,837) |
Net unrealized gain (loss) arising from the year |  |  | (6,267) |  |  | (4,942) |  |  |  |  |  | (11,209) |
Reclassification adjustment for (gains) loss included in the profit of the year (1) |  |  | 4,153 |  |  | 4,212 |  |  | - |  |  | 8,365 |
Other comprehensive income (loss) from the year |  |  | (2,114) |  |  | (730) |  |  | - |  |  | (2,844) |
Balance as of December 31, 2015 |  |  | (8,931) |  |  | (1,750) |  |  | - |  |  | (10,681) |
Balance as of January 1, 2016 |  |  | (8,931) |  |  | (1,750) |  |  | - |  |  | (10,681) |
Net unrealized gain (loss) arising from the year |  |  | 7,048 |  |  | 4,383 |  |  |  |  |  | 11,431 |
Reclassification adjustment for (gains) loss included in the profit of the year (1) |  |  | 1,030 |  |  | (4,581) |  |  | - |  |  | (3,551) |
Other comprehensive income (loss) from the year |  |  | 8,078 |  |  | (198) |  |  | - |  |  | 7,880 |
Balance as of December 31, 2016 |  |  | (853) |  |  | (1,948) |  |  | - |  |  | (2,801) |
Balance as of January 1, 2017 |  |  | (853) |  |  | (1,948) |  |  | - |  |  | (2,801) |
Change in fair value for revaluation by debt instrument, net of hedging |  |  | 612 |  |  | (8) |  |  | - |  |  | 604 |
Change in fair value for revaluation by equity instrument, net of hedging |  |  | (228) |  |  | 415 |  |  | - |  |  | 187 |
Reclassification adjustment for (gains) loss included in the profit of the year (1) |  |  | 84 |  |  | 2,399 |  |  | - |  |  | 2,483 |
Foreign currency translation adjustment, net |  |  | - |  |  | - |  |  | (60) |  |  | (60) |
Exchange difference in conversion of foreign operating currency |  |  | - |  |  | - |  |  | 1,550 |  |  | 1,550 |
Other comprehensive income (loss) from the year |  |  | 468 |  |  | 2,806 |  |  | 1,490 |  |  | 4,764 |
Balance as of December 31, 2017 |  |  | (385) |  |  | 858 |  |  | 1,490 |  |  | 1,963 |
(1) Reclassification adjustments include amounts recognized in profit of the year that had been part of other comprehensive income (loss) in this and previous years. The following table presents amounts reclassified from other comprehensive income to the profit of the year:
December 31, 2017 |
Details about accumulated other comprehensive income components |  | Amount reclassified from accumulated other comprehensive income |  | Affected line item in the consolidated statement of profit or loss where net income is presented |
Realized gains (losses) on financial instruments at FVOCI: |  |  | - |  | Interest income – financial instruments at FVOCI |
|  |  | 24 |  | Net gain on sale of financial instruments at FVOCI |
|  |  | (108) |  | Derivative financial instruments and hedging |
|  |  | (84) |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Foreign exchange forward |  |  | (7,611) |  | Interest income – loans at amortized cost |
|  |  | (2,102) |  | Interest expense – borrowings and deposits |
|  |  | 7,216 |  | Net gain (loss) on foreign currency exchange |
Interest rate swaps |  |  | 86 |  | Net gain (loss) on interest rate swaps |
Cross-currency interest rate swap |  |  | 12 |  | Net gain (loss) on cross-currency interest rate swap |
|  |  | (2,399) |  |  |
December 31, 2016 |
Details about accumulated other comprehensive income components |  | Amount reclassified from accumulated other comprehensive income |  | Affected line item in the consolidated statement of profit or loss where net income is presented |
Realized gains (losses) on financial instruments at FVOCI: |  |  | - |  | Interest income – financial instruments at FVOCI |
|  |  | (7,243) |  | Net gain on sale of financial instruments at FVOCI |
|  |  | 6,213 |  | Derivative financial instruments and hedging |
|  |  | (1,030) |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Foreign exchange forward |  |  | (4,750) |  | Interest income – loans at amortized cost |
|  |  | 1,679 |  | Interest expense – borrowings and deposits |
|  |  | 6,060 |  | Net gain (loss) on foreign currency exchange |
Interest rate swaps |  |  | 1,104 |  | Net gain (loss) on interest rate swaps |
Cross-currency interest rate swap |  |  | 488 |  | Net gain (loss) on cross-currency interest rate swap |
|  |  | 4,581 |  |  |
December 31, 2015 |
Details about accumulated other comprehensive income components |  | Amount reclassified from accumulated other comprehensive income |  | Affected line item in the consolidated statement of profit or loss where net income is presented |
Realized gains (losses) on financial instruments at FVOCI: |  |  | 240 |  | Interest income – financial instruments at FVOCI |
|  |  | 393 |  | Net gain on sale of financial instruments at FVOCI |
|  |  | (4,786) |  | Derivative financial instruments and hedging |
|  |  | (4,153) |  |  |
Gains (losses) on derivative financial instruments: |  |  |  |  |  |
Foreign exchange forward |  |  | (1,822) |  | Interest income – loans at amortized cost |
|  |  | - |  | Interest expense – borrowings and deposits |
|  |  | (2,390) |  | Net gain (loss) on foreign currency exchange |
|  |  | (4,212) |  |  |
Interest rate swaps |  |  | (229) |  | Net gain (loss) on interest rate swaps |
Cross-currency interest rate swap |  |  | 84 |  | Net gain (loss) on cross-currency interest rate swap |

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