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Applicable laws and regulations (Tables) | 12 Months Ended
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Dec. 31, 2020
Applicable laws and regulations |
Schedule of applicable laws and regulations |
|  | December 31, |  | December 31, |
|  | 2020 |  | 2019 |
Capital funds |  | 1,048,182 |  | 1,026,125 |
Risk-weighted assets |  | 5,187,054 |  | 5,937,648 |
Capital adequacy index |  | 20.21% |  | 17.28% |
Schedule of leverage ratio cannot be lower, at any time, than 3%. The bank will inform to SBP as often as the compliance with the leverage ratio is determined | The leverage ratio cannot be lower, at any time, than 3%. The Bank will inform to SBP as often as the compliance with the leverage ratio is determined.
|  | December 31, 2020 |  | December 31, 2019 |
Ordinary capital |  | 912,164 |  | 890,106 |
Non-risk-weighted assets |  | 6,479,416 |  | 7,323,187 |
Leverage ratio |  | 14.08% |  | 12.15% |
Schedule of based on the classification of risks, collateral and in compliance with SBP Rule No. 4 2013 | Based on the classification of risks, collateral and in compliance with SBP Rule No. 4‑2013, the Bank classified the loan portfolio as follows:
|  | December 31, 2020
Loans at amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Corporations |  | 2,147,846 |  | 9,281 |  | 10,593 |  | — |  | — |  | 2,167,720
Financial Institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 2,231,742 |  | — |  | — |  | — |  | — |  | 2,231,742
State-owned |  | 476,520 |  | — |  | — |  | — |  | — |  | 476,520
|  | 2,708,262 |  | — |  | — |  | — |  | — |  | 2,708,262
Sovereign |  | 35,415 |  | — |  | — |  | — |  | — |  | 35,415
|  | 4,891,523 |  | 9,281 |  | 10,593 |  | — |  | — |  | 4,911,397
Allowance for loan losses IFRS (*): |  | 34,720 |  | 1,857 |  | 4,588 |  | — |  | — |  | 41,165
Loans at FVTPL |  |  |  |  |  |  |  |  |  |  |  |
Financial Institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 4,949 |  | — |  | — |  | — |  | — |  | 4,949
Total loans |  | 4,896,472 |  | 9,281 |  | 10,593 |  | — |  | — |  | 4,916,346
|  | December 31, 2019
Loans at amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Corporations |  | 2,487,859 |  | 13,595 |  | — |  | — |  | 61,845 |  | 2,563,299
Financial Institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 2,692,787 |  | — |  | — |  | — |  | — |  | 2,692,787
State-owned |  | 589,690 |  | — |  | — |  | — |  | — |  | 589,690
|  | 3,282,477 |  | — |  | — |  | — |  | — |  | 3,282,477
Sovereign |  | 47,221 |  | — |  | — |  | — |  | — |  | 47,221
Total |  | 5,817,557 |  | 13,595 |  | — |  | — |  | 61,845 |  | 5,892,997
Allowance for loan losses IFRS (*): |  | 42,396 |  | 2,338 |  | — |  | — |  | 54,573 |  | 99,307
Schedule of statutory purposes only, non-accruing loans | For statutory purposes only, non-accruing loans are presented by category as follows:
Loans at |  | December 31, 2020
amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Impaired loans |  | — |  | — |  | 10,593 |  | — |  | — |  | 10,593
Total |  | — |  | — |  | 10,593 |  | — |  | — |  | 10,593
Loans at |  | December 31, 2019
amortized cost |  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Impaired loans |  | — |  | — |  | — |  | — |  | 61,845 |  | 61,845
Total |  | — |  | — |  | — |  | — |  | 61,845 |  | 61,845
|  | December 31, |  | December 31,
|  | 2020 |  | 2019
Non-accruing loans: |  |  |  |
Private corporations |  | 10,593 |  | 61,845
Total non-accruing loans |  | 10,593 |  | 61,845
Interest that would be reversed if the loans had been classified as non-accruing loans |  | 351 |  | 1,379
Income from collected interest on non-accruing loans |  | — |  | 631
Schedule of provision and reserve | The provision and reserve are detailed as follows:
|  | December 31, |  | December 31,
|  | 2020 |  | 2019
Dynamic provision |  | 136,019 |  | 136,019
Regulatory credit reserve |  | — |  | —
|  | 136,019 |  | 136,019
Schedule of Portfolio of Modified Special Mention Category Loans, Provisions and Reserves Classified as per the Three-Stage Model of IFRS9 [Table Text Block] |
|  | Stage 1 |  | Stage 2 |  | Stage 3 |  | Total
Modified special mention loans |  |  |  |  |  |  |  |
Modified loans |  |  |  |  |  |  |  |
Corporate |  | — |  | 8,829 |  | — |  | 8,829
(-) Modified loans secured by pledged deposits in the same bank up to the guaranteed amount |  | — |  | — |  | — |  | —
(+) Interest receivable |  | — |  | 7 |  | — |  | 7
(-) Unearned interest and deferred fees |  | — |  | — |  | — |  | —
Total loan portfolio subject to provisions |  |  |  |  |  |  |  |
Rule No. 9-2020 |  | — |  | 8,836 |  | — |  | 8,836
Allowance |  |  |  |  |  |  |  |
Allowance IFRS 9 |  | — |  | 1,767 |  | — |  | 1,767
Collective allowance (complement to 1.5%) * |  |  |  |  |  |  |  | —
Regulatory reserve (complement to 3%) * |  |  |  |  |  |  |  | —
Total allowance and reserves |  |  |  |  |  |  |  | 1,767

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