XML 148 R130.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Fair value of financial instruments (Details 1) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Disclosure of Fair value of financial instruments [Line Items] |  |  |
Cash and cash equivalent |  | $ 672,048 | $ 1,069,538
Acceptances |  | 6,369 | 19,387
Interest receivable |  | 30,872 | 44,187
Securities at amortized cost | [1] | 68,934 | 77,214
Loans, net | [2] | 5,419,379 | 5,907,494
Deposits |  | 2,928,844 | 2,802,852
Acceptances |  | 6,369 | 19,387
Interest payable |  | 15,816 | 16,603
Short-term borrowings and debt |  | 1,072,723 | 1,470,075
Long-term borrowings and debt |  | 1,138,844 | 1,776,738
Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |  |  |
Disclosure of Fair value of financial instruments [Line Items] |  |  |
Cash and cash equivalent |  | 672,048 | 1,069,538
Acceptances |  | 6,369 | 19,387
Interest receivable |  | 30,872 | 44,187
Securities at amortized cost | [1] | 69,006 | 76,406
Loans, net | [2] | 5,520,604 | 6,021,006
Deposits |  | 2,928,844 | 2,802,852
Acceptances |  | 6,369 | 19,387
Interest payable |  | 15,816 | 16,603
Short-term borrowings and debt |  | 1,072,483 | 1,470,045
Long-term borrowings and debt |  | 1,158,534 | 1,808,228
Level 1 of fair value hierarchy [member] | Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |  |  |
Disclosure of Fair value of financial instruments [Line Items] |  |  |
Cash and cash equivalent | [3] | 0 | 0
Acceptances | [3] | 0 | 0
Interest receivable | [3] | 0 | 0
Securities at amortized cost | [1],[3] | 50,581 | 73,406
Loans, net | [2],[3] | 0 | 0
Deposits | [3] | 0 | 0
Acceptances | [3] | 0 | 0
Interest payable | [3] | 0 | 0
Short-term borrowings and debt | [3] | 0 | 0
Long-term borrowings and debt | [3] | 0 | 0
Level 2 of fair value hierarchy [member] | Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |  |  |
Disclosure of Fair value of financial instruments [Line Items] |  |  |
Cash and cash equivalent | [4] | 672,048 | 1,069,538
Acceptances | [4] | 6,369 | 19,387
Interest receivable | [4] | 30,872 | 44,187
Securities at amortized cost | [1],[4] | 8,447 | 3,000
Loans, net | [2],[4] | 5,520,604 | 6,021,006
Deposits | [4] | 2,928,844 | 2,802,852
Acceptances | [4] | 6,369 | 19,387
Interest payable | [4] | 15,816 | 16,603
Short-term borrowings and debt | [4] | 1,072,483 | 1,470,045
Long-term borrowings and debt | [4] | 1,158,534 | 1,808,228
Level 3 of fair value hierarchy [member] | Not measured at fair value in statement of financial position but for which fair value is disclosed [member] |  |  |
Disclosure of Fair value of financial instruments [Line Items] |  |  |
Cash and cash equivalent | [5] | 0 | 0
Acceptances | [5] | 0 | 0
Interest receivable | [5] | 0 | 0
Securities at amortized cost | [1],[5] | 9,978 | 0
Loans, net | [2],[5] | 0 | 0
Deposits | [5] | 0 | 0
Acceptances | [5] | 0 | 0
Interest payable | [5] | 0 | 0
Short-term borrowings and debt | [5] | 0 | 0
Long-term borrowings and debt | [5] | $ 0 | $ 0
[1] | The carrying value of securities at amortized cost is net of the allowance for expected credit losses of $0.2 million for December 31, 2017 and $0.6 million for December 31, 2016.
[2] | 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.
[3] | Level 1: Quoted market prices in an active market.
[4] | Level 2: Quoted market prices in an inactive market or internally developed models with significant observable market.
[5] | Level 3: Internally developed models with significant unobservable market information.

X
- Definition The amount of customers' liabilities under acceptances. + References No definition available. + Details
Name: | blx_AcceptancesOutstanding
Namespace Prefix: | blx_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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 amount of deposit liabilities from customers held by the entity. + 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_DepositsFromCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of financial assets at amortised cost. The amortised cost is the amount at which financial assets are measured at initial recognition minus principal repayments, plus or minus the cumulative amortisation using the effective interest method of any difference between that initial amount and the maturity amount, and adjusted for any impairment. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Effective 2018-01-01 -Name IFRS -Number 7 -IssueDate 2017-01-01 -Paragraph 8 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2017-03-01&anchor=para_8_f&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_FinancialAssetsAtAmortisedCost
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of interest recognised as a liability. + 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_InterestPayable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of interest recognised as a receivable. + 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_InterestReceivable
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of loans and advances the entity has made to customers. + 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_LoansAndAdvancesToCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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 non-current portion of non-current borrowings. [Refer: Borrowings] + 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_LongtermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of current borrowings. [Refer: Borrowings] + 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_ShorttermBorrowings
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_MeasurementAxis=ifrs-full_NotMeasuredAtFairValueInStatementOfFinancialPositionButForWhichFairValueIsDisclosedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |