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Capital and Reserves | 12 Months Ended
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Dec. 31, 2020
Capital and Reserves |
Capital and Reserves | 24.Capital and Reserves A.Common stock and additional paid-in capital Common stock The Bank’s common stock is divided into four categories:
| 1) |  | “Class A”; shares may only be issued to Latin American Central Banks or banks in which the state or other government agency is the majority shareholder.
| 2) |  | “Class B”; shares may only be issued to banks or financial institutions.
| 3) |  | “Class E”; shares may be issued to any person whether a natural person or a legal entity.
| 4) |  | “Class F”; may only be issued to state entities and agencies of non-Latin American countries, including, among others, central banks and majority state-owned banks in those countries, and multilateral financial institutions either international or regional institutions.
The holders of “Class B” shares have the right to convert or exchange their “Class B” shares, at any time, and without restriction, for “Class E” shares, exchanging one share for another share. The following table provides detailed information on the movement of the shares by class for each of the years ended December 31, 2020, 2019 and 2018:
(Share units) |  | “Class A” |  | “Class B” |  | “Class E” |  | “Class F” |  | Total
Authorized |  | 40,000,000 |  | 40,000,000 |  | 100,000,000 |  | 100,000,000 |  | 280,000,000
Outstanding at January 1, 2018 |  | 6,342,189 |  | 2,408,805 |  | 30,677,840 |  | — |  | 39,428,834
Conversions |  | — |  | (64,386) |  | 64,386 |  | — |  | —
Repurchased common stock |  | — |  | (99,193) |  | (64) |  | — |  | (99,257)
Restricted stock issued – directors |  | — |  | — |  | 57,000 |  | — |  | 57,000
Exercised stock options - compensation plans |  | — |  | — |  | 102,918 |  | — |  | 102,918
Restricted stock units – vested |  | — |  | — |  | 49,055 |  | — |  | 49,055
Outstanding at December 31, 2018 |  | 6,342,189 |  | 2,245,226 |  | 30,951,135 |  | — |  | 39,538,550
Conversions |  | — |  | (62,799) |  | 62,799 |  | — |  | —
Repurchased common stock |  | — |  | (1) |  | 1 |  | — |  | —
Restricted stock issued – directors |  | — |  | — |  | 57,000 |  | — |  | 57,000
Restricted stock units – vested |  | — |  | — |  | 6,727 |  | — |  | 6,727
Outstanding at December 31, 2019 |  | 6,342,189 |  | 2,182,426 |  | 31,077,662 |  | — |  | 39,602,277
Conversions |  | — |  | (4,060) |  | 4,060 |  | — |  | —
Repurchased common stock |  | — |  | (1) |  | — |  | — |  | (1)
Restricted stock issued – directors |  | — |  | — |  | 63,000 |  | — |  | 63,000
Restricted stock units – vested |  | — |  | — |  | 12,664 |  | — |  | 12,664
Outstanding at December 31, 2020 |  | 6,342,189 |  | 2,178,365 |  | 31,157,386 |  | — |  | 39,677,940
Additional paid-in capital As of December 31, 2020, 2019 and 2018, additional paid-in capital consists of additional cash contributions to the common capital paid by shareholders. B.Treasury stock The following table presents information regarding shares repurchased but not retired by the Bank and accordingly classified as treasury stock:
|  | “Class A” |  | “Class B” |  | “Class E” |  | Total
|  | Shares |  | Amount |  | Shares |  | Amount |  | Shares |  | Amount |  | Shares |  | Amount
Outstanding at January 1, 2018 |  | 318,140 |  | 10,708 |  | 590,174 |  | 16,270 |  | 1,642,690 |  | 36,270 |  | 2,551,004 |  | 63,248
Repurchase of common stock |  | — |  | — |  | 99,193 |  | 2,441 |  | 64 |  | 1 |  | 99,257 |  | 2,442
Restricted stock issued – directors |  | — |  | — |  | — |  | — |  | (57,000) |  | (1,259) |  | (57,000) |  | (1,259)
Exercised stock options - compensation plans |  | — |  | — |  | — |  | — |  | (102,918) |  | (2,272) |  | (102,918) |  | (2,272)
Restricted stock units – vested |  | — |  | — |  | — |  | — |  | (49,055) |  | (1,083) |  | (49,055) |  | (1,083)
Outstanding at December 31, 2018 |  | 318,140 |  | 10,708 |  | 689,367 |  | 18,711 |  | 1,433,781 |  | 31,657 |  | 2,441,288 |  | 61,076
Restricted stock issued - directors |  | — |  | — |  | — |  | — |  | (57,000) |  | (1,259) |  | (57,000) |  | (1,259)
Restricted stock units - vested |  | — |  | — |  | — |  | — |  | (6,727) |  | (148) |  | (6,727) |  | (148)
Outstanding at December 31, 2019 |  | 318,140 |  | 10,708 |  | 689,367 |  | 18,711 |  | 1,370,054 |  | 30,250 |  | 2,377,561 |  | 59,669
Restricted stock issued - directors |  | — |  | — |  | — |  | — |  | (63,000) |  | (1,391) |  | (63,000) |  | (1,391)
Restricted stock units - vested |  | — |  | — |  | — |  | — |  | (12,664) |  | (279) |  | (12,664) |  | (279)
Outstanding at December 31, 2020 |  | 318,140 |  | 10,708 |  | 689,367 |  | 18,711 |  | 1,294,390 |  | 28,580 |  | 2,301,897 |  | 57,999

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