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Business segment information (Tables) | 12 Months Ended
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Dec. 31, 2020
Business segment information |
Schedule of certain information regarding the bank's operations by segment | The following table provides certain information regarding the Bank’s operations by segment:
|  | December 31, 2020
|  | Commercial |  | Treasury |  | Total
Interest income |  | 172,548 |  | 8,425 |  | 180,973
Interest expense |  | (690) |  | (87,833) |  | (88,523)
Inter-segment net interest income |  | (83,937) |  | 83,937 |  | —
Net interest income |  | 87,921 |  | 4,529 |  | 92,450
Other income (expense), net |  | 8,597 |  | (1,890) |  | 6,707
Total income |  | 96,518 |  | 2,639 |  | 99,157
Reversal of (provision for) credit losses |  | 1,889 |  | (425) |  | 1,464
Gain (loss) on non-financial assets, net |  | 296 |  | — |  | 296
Operating expenses |  | (28,021) |  | (9,303) |  | (37,324)
Segment profit (loss) |  | 70,682 |  | (7,089) |  | 63,593
Segment assets |  | 4,989,009 |  | 1,293,081 |  | 6,282,090
Segment liabilities |  | 92,309 |  | 5,139,955 |  | 5,232,264
|  | December 31, 2019
|  | Commercial |  | Treasury |  | Total
Interest income |  | 253,462 |  | 20,220 |  | 273,682
Interest expense |  | (730) |  | (163,437) |  | (164,167)
Inter-segment net interest income |  | (144,334) |  | 144,334 |  | —
Net interest income |  | 108,398 |  | 1,117 |  | 109,515
Other income (expense), net |  | 15,577 |  | 1,565 |  | 17,142
Total income |  | 123,975 |  | 2,682 |  | 126,657
(Provision for) reversal of credit losses |  | (744) |  | 314 |  | (430)
Gain (loss) on non-financial assets, net |  | 500 |  | — |  | 500
Operating expenses |  | (31,183) |  | (9,491) |  | (40,674)
Segment profit (loss) |  | 92,548 |  | (6,495) |  | 86,053
Segment assets |  | 5,967,157 |  | 1,273,678 |  | 7,240,835
Segment liabilities |  | 134,657 |  | 6,081,693 |  | 6,216,350
|  | December 31, 2018
|  | Commercial |  | Treasury |  | Total
Interest income |  | 239,976 |  | 18,514 |  | 258,490
Interest expense |  | — |  | (148,747) |  | (148,747)
Inter-segment net interest income |  | (130,195) |  | 130,195 |  | —
Net interest income |  | 109,781 |  | (38) |  | 109,743
Other income (expense), net |  | 18,002 |  | (156) |  | 17,846
Total income |  | 127,783 |  | (194) |  | 127,589
(Provision for) reversal of credit losses |  | (57,621) |  | 106 |  | (57,515)
(Loss) gain on non-financial assets, net |  | (5,967) |  | — |  | (5,967)
Operating expenses |  | (37,436) |  | (11,482) |  | (48,918)
Segment profit (loss) |  | 26,759 |  | (11,570) |  | 15,189
Segment assets |  | 5,734,159 |  | 1,858,333 |  | 7,592,492
Segment liabilities |  | 12,985 |  | 6,588,995 |  | 6,601,980
Schedule of reconciliation of information on reportable segments |
Reconciliation on information on reportable segments |  |  |  |  |  |
|  | 2020 |  | 2019 |  | 2018
Profit for the year |  | 63,593 |  | 86,053 |  | 15,189
Impairment loss on non-financial assets - unallocated |  | — |  | — |  | (4,051)
Total profit for the year |  | 63,593 |  | 86,053 |  | 11,138
Assets: |  |  |  |  |  |
Assets from reportable segments |  | 6,282,090 |  | 7,240,835 |  | 7,592,492
Other assets - unallocated |  | 6,808 |  | 8,831 |  | 16,693
Total assets |  | 6,288,898 |  | 7,249,666 |  | 7,609,185
Liabilities: |  |  |  |  |  |
Liabilities from reportable segments |  | 5,232,264 |  | 6,216,350 |  | 6,601,980
Other liabilities - unallocated |  | 18,714 |  | 17,149 |  | 13,615
Total liabilities |  | 5,250,978 |  | 6,233,499 |  | 6,615,595
Schedule of geographic information analyses the bank's revenue and non-current assets by the bank's country | The geographic information analyses the Bank’s revenue and non-current assets by the Bank’s country of domicile and other countries. In presenting the geographic information below, segment revenue is based on customer’s country risk and segment non-current assets are based on the geographic location of the assets.
2020 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Costa Rica |  | Ecuador |  | Argentina |  | Other |  | Total
Total revenues |  | 7,580 |  | 7,054 |  | 14,480 |  | 13,462 |  | 7,142 |  | 9,242 |  | 8,163 |  | 32,034 |  | 99,157
Non-current assets* |  | 19,888 |  | 129 |  | 535 |  | 56 |  | — |  | — |  | 212 |  | 591 |  | 21,411
2019 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Costa Rica |  | Ecuador |  | Argentina |  | Other |  | Total
Total revenues |  | 8,649 |  | 13,122 |  | 18,757 |  | 10,348 |  | 10,702 |  | 13,640 |  | 14,889 |  | 36,550 |  | 126,657
Non-current assets* |  | 20,976 |  | 222 |  | 1,510 |  | 55 |  | — |  | — |  | 185 |  | 725 |  | 23,673
2018 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Costa Rica |  | Ecuador |  | Argentina |  | Other |  | Other
Total revenues |  | 13,913 |  | 17,887 |  | 14,577 |  | 15,440 |  | 11,115 |  | 10,414 |  | 9,959 |  | 34,284 |  | 127,589
Non-current assets* |  | 6,520 |  | 126 |  | 1,495 |  | 7 |  | — |  | — |  | 37 |  | 134 |  | 8,319
* Includes equipment and lesehold improvements, intangibles and investment properties

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