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Financial Risk (Tables)

12 Months Ended

Dec. 31, 2020

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of financial assets that are either past due or impaired

		December 31, 2020
		Stage 1		Stage 2		Stage 3		Total
Current		4,613,468		287,336		10,593		4,911,397

		December 31, 2019
		Stage 1		Stage 2		Stage 3		Total
Current		5,602,157		228,995		47,169		5,878,321
Past due
90-120 days		—		—		3,724		3,724
151-180 days		—		—		—		—
More than 180 days		—		—		10,952		10,952
Total past due		—		—		14,676		14,676
Total		5,602,157		228,995		61,845		5,892,997

Schedule of credit exposure of derivative transactions

		December 31, 2020
				Derivative		Derivative
				financial		financial
		Notional value		instruments - fair		instruments - fair
		USD		value asset		value liabilities
Interest rate swaps		145,667		1,831		(1,774)
Cross-currency swaps		565,997		25,947		(3,848)
Foreign exchange forwards		71,353		—		(3,589)
Total		783,017		27,778		(9,211)

		December 31,
		2019
				Derivative		Derivative
				financial		financial
		Notional value		instruments - fair		instruments - fair
		USD		value asset		value liabilities
Interest rate swaps		521,333		407		(1,903)
Cross-currency swaps		369,869		10,125		(10,197)
Foreign exchange forwards		74,471		625		(2,575)
Total		965,673		11,157		(14,675)

Schedule of macroeconomic assumptions used in the base, optimistic and pessimistic scenarios

				Variable
				GDP Growth				ComEx Growth
				(Var.% )				Index (Var.% )
				December 31,		December 31,		December 31,		December 31,
Country		Scenario		2020		2019		2020		2019
		Central		0.7	%	2.0	%	4.0	%	4.1	%
Brazil		Upside		1.7	%	3.0	%	7.5	%	7.6	%
		Downside		(0.7)	%	0.6	%	0.0	%	0.1	%
		Central		1.4	%	3.4	%	4.6	%	6.6	%
Colombia		Upside		2.5	%	4.5	%	7.6	%	9.6	%
		Downside		0.1	%	2.1	%	1.1	%	3.1	%
		Central		0.2	%	1.5	%	3.5	%	2.2	%
Mexico		Upside		1.2	%	2.5	%	7.5	%	6.2	%
		Downside		(1.0)	%	0.3	%	(1.0)	%	(2.3)	%
		Central		1.5	%	2.2	%	6.4	%	3.1	%
Chile		Upside		2.6	%	3.3	%	9.9	%	6.6	%
		Downside		0.3	%	1.0	%	2.4	%	(0.9)	%
		Central		2.5	%	4.6	%	4.2	%	3.0	%
Panama		Upside		3.5	%	6.1	%	7.2	%	6.0	%
		Downside		1.3	%	3.2	%	0.7	%	(0.5)	%
		Central		2.5	%	3.5	%	4.2	%	4.1	%
Guatemala		Upside		3.5	%	4.5	%	7.2	%	7.1	%
		Downside		1.3	%	2.3	%	0.7	%	0.6	%
		Central		1.4	%	3.3	%	5.1	%	4.2	%
Peru		Upside		2.4	%	4.3	%	8.6	%	7.7	%
		Downside		0.2	%	2.1	%	1.1	%	0.2	%
		Central		(0.2)	%	1.3	%	2.7	%	4.6	%
Ecuador		Upside		0.8	%	2.3	%	5.7	%	7.6	%
		Downside		(1.7)	%	(0.2)	%	(0.8)	%	1.1	%

Schedule of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

						Securities
				Loan commitments
		Loans at amortized		and financial
December 31, 2020		cost		guarantee contracts		At amortized cost		FVOCI		Total
Net effect of changes in allowance for expected credit losses		13,459		79		38		—		13,576
Financial instruments that have been derecognized during the year		(28,036)		(1,885)		(86)		—		(30,007)
New financial assets originated or purchased		12,828		1,666		430		43		14,967
Total		(1,749)		(140)		382		43		(1,464)

						Securities
				Loan commitments
		Loans at amortized		and financial
December 31, 2019		cost		guarantee contracts		At amortized cost		FVOCI		Total
Net effect of changes in allowance for expected credit losses		11,714		153		(18)		—		11,849
Financial instruments that have been derecognized during the year		(36,534)		(2,506)		(46)		(173)		(39,259)
New financial assets originated or purchased		25,695		2,108		37		—		27,840
Total		875		(245)		(27)		(173)		430

						Securities
				Loan commitments
		Loans at amortized		and financial
December 31, 2018		cost		guarantee contracts		At amortized cost		FVOCI		Total
Net effect of changes in allowance for expected credit losses		56,311		182		(48)		(63)		56,382
Financial instruments that have been derecognized during the year		(27,490)		(6,666)		(64)		—		(34,220)
New financial assets originated or purchased		32,355		2,928		56		14		35,353
Total		61,176		(3,556)		(56)		(49)		57,515

Schedule of reconciliation of changes in the net carrying amount of credit-impaired loans

		December 31,		December 31,
		2020		2019
Credit-impaired loans and advances at beginning of year		54,573		49,439
Classified as credit-impaired during the year		2,100		—
Change in allowance for expected credit losses		(744)		7,164
Recoveries of amounts previously written off		139		52
Interest income		626		323
Write-offs		(52,106)		(2,405)
Credit-impaired loans and advances at end of year		4,588		54,573

Schedule of concentrations of credit risk by sector and industry.

										Securities
						Loan commitments and
		Loans at amortized cost				financial guarantee contracts				At amortized cost				FVOCI
		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,
		2020		2019		2020		2019		2020		2019		2020		2019
Carrying amount - principal		4,911,397		5,892,997		74,366		115,682		164,074		74,547		231,348		5,094
Amount committed/guaranteed		—		—		564,898		493,372		—		—		—		—
Concentration by sector
Corporations:
Private		1,425,929		1,782,808		276,249		213,161		56,979		2,998		60,403		—
State-owned		741,791		780,491		92,299		69,822		29,985		23,792		23,858		—
Financial institutions:
Private		2,231,742		2,692,787		65,434		75,130		33,715		19,276		—		—
State-owned		476,520		589,690		205,282		250,941		28,276		—		141,974		—
Sovereign		35,415		47,221		—		—		15,119		28,481		5,113		5,094
Total		4,911,397		5,892,997		639,264		609,054		164,074		74,547		231,348		5,094
Concentration by industry
Financial institutions		2,708,262		3,282,477		270,716		326,071		61,991		19,276		141,974		—
Manufacturing		760,985		925,375		173,493		143,560		66,053		21,658		45,654		—
Oil and petroleum derived products		586,030		561,068		98,189		71,571		20,911		5,132		38,607		—
Agricultural		336,715		327,288		—		—		—		—		—		—
Services		264,597		370,753		63,086		20,497		—		—		—		—
Mining		94,955		162,364		—		—		—		—		—		—
Sovereign		35,415		47,221		—		—		15,119		28,481		5,113		5,094
Other		124,438		216,451		33,780		47,355		—		—		—		—
Total		4,911,397		5,892,997		639,264		609,054		164,074		74,547		231,348		5,094

Schedule of concentrations of credit risk by rating and country

										Securities
						Loan commitments and
		Loans at amortized cost				financial guarantee contracts				At amortized cost				FVOCI
		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,		December 31,
		2020		2019		2020		2019		2020		2019		2020		2019
Carrying amount - principal		4,911,397		5,892,997		74,366		115,682		164,074		74,547		231,348		5,094
Amount committed/guaranteed		—		—		564,898		493,372		—		—		—		—
Rating
1-4		2,582,794		2,928,401		247,425		167,241		108,505		73,047		231,348		5,094
5-6		2,096,138		2,415,323		237,807		183,568		55,569		1,500		—		—
7-8		232,465		487,428		154,032		258,245		—		—		—		—
10		—		61,845		—		—		—		—		—		—
Total		4,911,397		5,892,997		639,264		609,054		164,074		74,547		231,348		5,094
Concentration by country
Argentina		130,944		226,481		—		—		—		—		—		—
Belgium		9,807		13,742		—		—		—		—		—		—
Bolivia		12,000		7,000		2,800		400		—		—		—		—
Brazil		971,652		1,015,316		50,000		50,000		41,128		1,500		—		—
Canada		—		—		—		657		—		—		—		—
Chile		533,945		683,132		7,911		8		11,992		—		28,972		5,094
Colombia		714,258		906,092		50,333		50,610		29,998		15,338		—		—
Costa Rica		146,200		220,380		56,876		59,161		—		—		—		—
Dominican Republic		202,433		289,853		16,500		16,500		—		—		—		—
Ecuador		45,511		174,267		165,275		252,391		—		—		—		—
El Salvador		40,000		54,233		1,087		5,555		—		—		—		—
France		150,810		152,530		84,862		47,906		—		—		—		—
Germany		—		34,613		—		—		—		—		—		—
Guatemala		281,485		278,557		43,845		44,200		—		—		—		—
Honduras		10,199		128,937		345		300		—		—		—		—
Hong Kong		1,800		10,400		—		—		—		—		—		—
Jamaica		23,274		38,312		—		—		—		—		—		—
Luxembourg		50,000		59,813		—		—		—		—		—		—
Mexico		607,099		754,465		4,995		27,377		43,910		21,505		—		—
Panama		241,097		268,356		61,435		25,304		10,399		36,204		—		—
Paraguay		100,816		127,970		11,800		10,652		—		—		—		—
Peru		272,752		150,301		47,245		8,033		26,647		—		—		—
Singapore		75,095		90,955		—		—		—		—		—		—
Switzerland		—		—		—		10,000		—		—		—		—
Trinidad and Tobago		165,995		181,676		—		—		—		—		—		—
United States of America		113,816		25,000		—		—		—		—		89,794		—
United Kingdom		10,409		—		—		—		—		—		—		—
Uruguay		—		619		33,955		—		—		—		—		—
Multinational		—		—		—		—		—		—		112,582		—
Total		4,911,397		5,892,997		639,264		609,054		164,074		74,547		231,348		5,094

Schedule of Bank's liquid assets along with average information

		December 31,		December 31,
		2020		2019
At the end of the year		249.42	%	52.48	%
Year average		115.98	%	37.82	%
Maximum of the year		249.42	%	53.38	%
Minimum of the year		53.26	%	23.23	%

Schedule of Bank's liquid assets by geographical location

		December 31, 2020						December 31, 2019
		Cash and due from						Cash and due from
(in millions of USD dollars)		banks		Securities FVOCI		Total		banks
United State of America		740		90		830		1,132
Other O.E.C.D countries		100		—		100		4
Latin America		6		—		6		4
Other countries		—		—		—		20
Multinational		—		112		112		—
Total		846		202		1,048		1,160

Schedule of Bank's demand deposits ratio on total deposits

		December 31,		December 31,
(in millions of USD dollars)		2020		2019
Demand liabilities and "overnight"		171		86
% Demand liabilities and "overnight" to total deposits		5.44	%	2.97	%

Schedule of Bank's demand deposits from customers is satisfied by the Bank's liquid assets

		December 31,		December 31,
(in millions of USD dollars)		2020		2019
Total liquid assets		1,048		1,160
% Total assets to total liabilities		33.40	%	40.15	%
% Total liquid assets in the U.S. Federal Reserve		65.68	%	97.37	%

Schedule of Bank's loans and securities short-term portfolio with maturity within one year

(in millions of USD dollars)		December 31,		December 31,
		2020		2019
Loan portfolio at amortized cost and investment portfolio less than/equal to 1 year according to its original terms		3,114		3,485
Average term (days)		195		189

Schedule of Bank's loans and securities short-term portfolio with medium term maturity

(in millions of USD dollars)		December 31,		December 31,
		2020		2019
Loan portfolio at amortized cost and investment portfolio greater than/equal to 1 year according to its original terms		2,193		2,497
Average term (days)		1,382		1,185

Schedule of future cash flows between assets and liabilities grouped by its remaining maturity with respect to the contractual maturity

		December 31, 2020
		Up to 3		3 to 6		6 months to				More than		Gross inflows		Carrying
Description		months		months		1 year		1 to 5 years		5 years		(outflows)		amount
Assets
Cash and due from banks		863,831		—		—		—		—		863,831		863,812
Securities and other financial assets, net		11,541		20,961		60,311		312,027		—		404,840		398,068
Loans, net		1,712,049		998,923		1,255,069		293,489		1,156,625		5,416,155		4,896,647
Derivative financial instruments - assets		—		119		129		26,691		839		27,778		27,778
Total		2,587,421		1,020,003		1,315,509		632,207		1,157,464		6,712,604		6,186,305
Liabilities
Deposits		(2,678,292)		(166,832)		(293,306)		(6,638)		—		(3,145,068)		(3,140,875)
Securities sold under repurchase agreements		—		(5,784)		(4,977)		—		—		(10,761)		(10,663)
Borrowings and debt, net		(166,034)		(60,816)		(456,932)		(1,425,806)		(24,922)		(2,134,510)		(1,994,245)
Derivative financial instruments - liabilities		(3,020)		(1,081)		(71)		(5,039)		—		(9,211)		(9,211)
Total		(2,847,346)		(234,513)		(755,286)		(1,437,483)		(24,922)		(5,299,550)		(5,154,994)
Contingencies
Confirmed letters of credit		167,301		29,466		20,015		—		—		216,782		216,782
Stand-by letters of credit and guarantees		35,041		106,943		55,963		12,550		—		210,497		210,497
Credit commitments		—		—		4,286		133,333		—		137,619		137,619
Total		202,342		136,409		80,264		145,883		—		564,898		564,898
Net position		(462,267)		649,081		479,959		(951,159)		1,132,542		848,156		466,413

		December 31, 2019
		Up to 3		3 to 6		6 months to				More than		Gross inflows		Carrying
Description		months		months		1 year		1 to 5 years		5 years		(outflows)		amount
Assets
Cash and due from banks		1,178,288		—		—		—		—		1,178,288		1,178,170
Securities and other financial assets, net		16,684		6,457		7,293		54,544		6,492		91,470		88,794
Loans, net		1,960,381		967,594		1,207,469		1,822,519		150,742		6,108,705		5,823,333
Derivative financial instruments - assets		—		625		—		10,532		—		11,157		11,157
Total		3,155,353		974,676		1,214,762		1,887,595		157,234		7,389,620		7,101,454
Liabilities
Deposits		(2,574,180)		(198,786)		(122,680)		—		—		(2,895,646)		(2,893,555)
Securities sold under repurchase agreements		(40,691)		—		—		—		—		(40,691)		(40,530)
Borrowings and debt, net		(1,407,612)		(451,736)		(230,776)		(1,147,699)		(13,422)		(3,251,245)		(3,148,864)
Derivative financial instruments - liabilities		(2,425)		(775)		(1,711)		(12,014)		—		(16,925)		(14,675)
Total		(4,024,908)		(651,297)		(355,167)		(1,159,713)		(13,422)		(6,204,507)		(6,097,624)
Contingencies
Confirmed letters of credit		84,235		77,493		7,592		—		—		169,320		169,320
Stand-by letters of credit and guarantees		35,906		95,440		114,078		10,057		—		255,481		255,481
Credit commitments		—		—		—		68,571		—		68,571		68,571
Total		120,141		172,933		121,670		78,628		—		493,372		493,372
Net position		(989,696)		150,446		737,925		649,254		143,812		691,741		510,458

Schedule of liquidity reserves

		December 31,				December 31,
		2020				2019
		Amount		Fair Value		Amount		Fair Value
Balances with Central Banks		688,612		688,612		1,129,016		1,129,016
Cash and balances with other bank (1)		157,396		157,396		30,702		30,702
Total Liquidity reserves		846,008		846,008		1,159,718		1,159,718

Schedule of financial assets available to support future funding

December 31, 2020
		Guaranteed		Available as
				collateral
Cash and due from banks		17,804		846,008
Notional of investment securities		11,450		371,900
Loans at amortized cost		—		4,911,397
Total assets		29,254		6,129,305

December 31, 2019
		Guaranteed		Available as
				collateral
Cash and due from banks		18,452		1,159,718
Notional of investment securities		40,531		38,045
Loans at amortized cost		—		5,823,333
Total assets		58,983		7,021,096

Schedule of Bank's interest rate gap position

i. Interest rate risk

The following is a summary of the Bank’s interest rate gap position for the financial assets and liabilities based on their next repricing date:

		December 31, 2020
		Up to 3		3 to 6		6 months  to				More than		Non interest
Description		months		months		1 year		1 to 5 years		5 years		rate risk		Total
Assets
Demand deposits and time deposits		859,481		—		—		—		—		4,331		863,812
Securities and other financial assets		9,554		9,139		55,960		320,769		—		—		395,422
Loans		3,468,477		895,794		434,813		117,262		—		—		4,916,346
Total assets		4,337,512		904,933		490,773		438,031		—		4,331		6,175,580
Liabilities
Demand deposits and time deposits		(2,675,867)		(166,317)		(290,000)		(6,500)		—		(216)		(3,138,900)
Securities sold under repurchase agreements		—		(5,728)		(4,935)		—		—		—		(10,663)
Borrowings and debt		(1,103,703)		(45,859)		(16,511)		(794,522)		(24,475)		—		(1,985,070)
Total liabilities		(3,779,570)		(217,904)		(311,446)		(801,022)		(24,475)		(216)		(5,134,633)
Net effect of derivative financial instruments held for interest risk management		(3)		(373)		58		15,982		839		—		16,503
Total interest rate sensitivity		557,939		686,656		179,385		(347,009)		(23,636)		4,115		1,057,450

		December 31, 2019
		Up to 3		3 to 6		6 months to				More than		Non interest
Description		months		months		1 year		1 to 5 years		5 years		rate risk		Total
Assets
Demand deposits and time deposits		1,170,092		—		—		—		—		—		1,170,092
Securities and other financial assets		14,935		6,351		5,055		53,300		—		—		79,641
Loans		4,031,432		1,096,355		548,028		208,443		8,739		—		5,892,997
Total assets		5,216,459		1,102,706		553,083		261,743		8,739		—		7,142,730
Liabilities
Demand deposits and time deposits		(2,570,324)		(197,300)		(120,419)		—		—		(293)		(2,888,336)
Securities sold under repurchase agreements		(40,530)		—		—		—		—		—		(40,530)
Borrowings and debt		(2,534,382)		(401,432)		(25,261)		(157,321)		—		(19,914)		(3,138,310)
Total liabilities		(5,145,236)		(598,732)		(145,680)		(157,321)		—		(20,207)		(6,067,176)
Net effect of derivative financial instruments held for interest risk management		(2,425)		(150)		(1,711)		(1,482)		—		—		(5,768)
Total interest rate sensitivity		68,798		503,824		405,692		102,940		8,739		(20,207)		1,069,786

Derivative financial instruments used for hedging

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of offsetting financial assets and liabilities

December 31, 2020

Gross amounts

Net amount of

offset in the

assets presented

Gross amounts not offset in the

consolidated

in the

consolidated statement of

Gross

statement of

consolidated

financial position

amounts of

financial

statement of

Financial

Cash collateral

Description

assets

position

financial position

instruments

received

Net Amount

Derivative financial instruments used for hedging

27,778

—

27,778

—

(24,720)

3,058

Total

27,778

—

27,778

—

(24,720)

3,058

December 31, 2019

Gross amounts

Net amount of

offset in the

assets presented

Gross amounts not offset in the

consolidated

in the

consolidated statement of

Gross

statement of

consolidated

financial position

amounts of

financial

statement of

Financial

Cash collateral

Description

assets

position

financial position

instruments

received

Net Amount

Derivative financial instruments used for hedging

11,157

—

11,157

—

(9,350)

1,807

Total

11,157

—

11,157

—

(9,350)

1,807

Securities sold under repurchase agreements

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of offsetting financial assets and liabilities

December 31, 2020

Net amount of

Gross amounts

liabilities

Gross amounts not offset in

offset in the

presented

the consolidated statement of

consolidated

in the

financial position

Gross

statement of

consolidated

Cash

Description

amounts of

financial

statement of

Financial

collateral

Net

liabilities

position

financial position

instruments

pledged

Amount

Securities sold under repurchase agreements

(10,663)

—

(10,663)

11,998

18

1,353

Derivative financial instruments used for hedging

(9,211)

—

(9,211)

—

7,786

(1,425)

Total

(19,874)

—

(19,874)

11,998

7,804

(72)

December 31, 2019

Net amount of

Gross amounts

liabilities

Gross amounts not offset in

offset in the

presented

the consolidated statement of

consolidated

in the

financial position

Gross

statement of

consolidated

Cash

Description

amounts of

financial

statement of

Financial

collateral

Net

liabilities

position

financial position

instruments

pledged

Amount

Securities sold under repurchase agreements

(40,530)

—

(40,530)

41,937

320

1,727

Derivative financial instruments used for hedging

(14,675)

—

(14,675)

—

14,632

(43)

Total

(55,205)

—

(55,205)

41,937

14,952

1,684

Securities at amortized cost

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of credit risk exposure

December 31, 2020
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 – 4		0.03 - 0.74		108,505		—		—		108,505
Grades 5 - 6		0.75 - 3.95		50,562		5,007		—		55,569
				159,067		5,007		—		164,074
Loss allowance				(462)		(33)		—		(495)
Total				158,605		4,974		—		163,579

December 31, 2019
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 – 4		0.03 - 0.74		73,047		—		—		73,047
Grades 5 - 6		0.75 - 3.95		—		1,500		—		1,500
				73,047		1,500		—		74,547
Loss allowance				(103)		(10)		—		(113)
Total				72,944		1,490		—		74,434

Schedule of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2019		103		10		—		113
Transfer to lifetime expected credit losses		(10)		10		—		—
Net effect of changes in allowance for expected credit losses		15		23		—		38
Financial instruments that have been derecognized during the year		(76)		(10)		—		(86)
New financial assets originated or purchased		430		—		—		430
Allowance for expected credit losses as of December 31, 2020		462		33		—		495

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2018		113		27		—		140
Net effect of changes in allowance for expected credit losses		(1)		(17)		—		(18)
Financial instruments that have been derecognized during the year		(46)		—		—		(46)
New financial assets originated or purchased		37		—		—		37
Allowance for expected credit losses as of December 31, 2019		103		10		—		113

Securities at FVOCI

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of credit risk exposure

December 31, 2020
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 – 4		0.03 - 0.74		231,348		—		—		231,348
				231,348		—		—		231,348
Loss allowance				(43)		—		—		(43)
Total				231,305		—		—		231,305

December 31, 2019
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 - 4		0.03 - 0.74		5,094		—		—		5,094
				5,094		—		—		5,094
Loss allowance				—		—		—		—
Total				5,094		—		—		5,094

Schedule of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2019		—		—		—		—
Financial instruments that have been derecognized during the year		43		—		—		43
Allowance for expected credit losses as of December 31, 2020		43		—		—		43

Securities at fair value through other comprehensive income (FVOCI)

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2018		33		140		—		173
Financial instruments that have been derecognized during the year		(33)		(140)		—		(173)
Allowance for expected credit losses as of December 31, 2019		—		—		—		—

Loans at amortized cost

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of credit risk exposure

December 31, 2020
		PD Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 - 4		0.03 - 0.74		2,582,794		—		—		2,582,794
Grades 5 - 6		0.75 - 3.95		1,928,142		167,996		—		2,096,138
Grades 7 - 8		3.96 - 30.67		102,532		119,340		10,593		232,465
Grades 9 - 10		30.68 - 100		—		—		—		—
				4,613,468		287,336		10,593		4,911,397
Loss allowance				(16,661)		(19,916)		(4,588)		(41,165)
Total				4,596,807		267,420		6,005		4,870,232

December 31, 2019
		PD Ranges		Stage 1		Stage 2		Stage 3		Total
Grades 1 – 4		0.03 - 0.74		2,928,401		—		—		2,928,401
Grades 5 - 6		0.75 - 3.95		2,330,150		85,173		—		2,415,323
Grades 7 - 8		3.96 - 30.67		343,606		143,822		—		487,428
Grades 9 - 10		30.68 - 100		—		—		61,845		61,845
				5,602,157		228,995		61,845		5,892,997
Loss allowance				(28,892)		(15,842)		(54,573)		(99,307)
Total				5,573,265		213,153		7,272		5,793,690

Schedule of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2019		28,892		15,842		54,573		99,307
Transfer to lifetime expected credit losses		(886)		886		—		—
Transfer to credit-impaired financial instruments		—		(2,100)		2,100		—
Net effect of changes in allowance for expected credit losses		134		13,443		(118)		13,459
Financial instruments that have been derecognized during the year		(24,307)		(3,729)		—		(28,036)
New financial assets originated or purchased		12,828		—		—		12,828
Write-offs		—		(4,426)		(52,106)		(56,532)
Recoveries		—		—		139		139
Allowance for expected credit losses as of December 31, 2020		16,661		19,916		4,588		41,165

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2018		34,957		16,389		49,439		100,785
Transfer to lifetime expected credit losses		(2,488)		2,488		—		—
Net effect of changes in allowance for expected credit losses		(2,154)		5,881		7,987		11,714
Financial instruments that have been derecognized during the year		(27,118)		(8,916)		(500)		(36,534)
New financial assets originated or purchased		25,695		—		—		25,695
Write-offs		—		—		(2,405)		(2,405)
Recoveries		—		—		52		52
Allowance for expected credit losses as of December 31, 2019		28,892		15,842		54,573		99,307

Loan commitments and financial guarantees contracts

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of credit risk exposure

December 31, 2020
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Commitments and contingencies
Grades 1 - 4		0.03 - 0.74		245,927		—		—		245,927
Grades 5 - 6		0.75 - 3.95		198,638		38,446		—		237,084
Grades 7 - 8		3.96 - 30.67		81,887		—		—		81,887
				526,452		38,446		—		564,898
Customers' liabilities under acceptances
Grades 1 - 4		0.03 - 0.74		1,498		—		—		1,498
Grades 5 - 6		0.75 - 3.95		723		—		—		723
Grades 7 - 8		3.96 - 30.67		72,145		—		—		72,145
				74,366		—		—		74,366
				600,818		38,446		—		639,264
Loss allowance				(2,426)		(478)		—		(2,904)
Total				598,392		37,968		—		636,360

December 31, 2019
		12-month PD
		Ranges		Stage 1		Stage 2		Stage 3		Total
Commitments and contingencies
Grades 1 - 4		0.03 - 0.74		153,874		—		—		153,874
Grades 5 - 6		0.75 - 3.95		150,631		27,446		—		178,077
Grades 7 - 8		4.13 - 30.43		161,421		—		—		161,421
				465,926		27,446		—		493,372
Customers' liabilities under acceptances
Grades 1 - 4		0.03 - 0.74		13,367		—		—		13,367
Grades 5 - 6		0.75 - 3.95		5,491		—		—		5,491
Grades 7 - 8		4.13 - 30.43		96,824		—		—		96,824
				115,682		—		—		115,682
				581,608		27,446		—		609,054
Loss allowance				(2,683)		(361)		—		(3,044)
Total				578,925		27,085		—		606,010

Schedule of reconciliation of changes in loss allowance and explanation of changes in gross carrying amount for financial instruments

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2019		2,683		361		—		3,044
Transfer to lifetime expected credit losses		(96)		96		—		—
Net effect of changes in reserve for expected credit losses		37		42		—		79
Financial instruments that have been derecognized during the year		(1,864)		(21)		—		(1,885)
New instruments originated or purchased		1,666		—		—		1,666
Allowance for expected credit losses as of December 31, 2020		2,426		478		—		2,904

		Stage 1		Stage 2		Stage 3		Total
Allowance for expected credit losses as of December 31, 2018		3,089		200		—		3,289
Net effect of changes in reserve for expected credit losses		(17)		170		—		153
Financial instruments that have been derecognized during the year		(2,497)		(9)		—		(2,506)
New instruments originated or purchased		2,108		—		—		2,108
Allowance for expected credit losses as of December 31, 2019		2,683		361		—		3,044

Foreign exchange risk

Disclosure of nature and extent of risks arising from financial instruments [line items]

Schedule of sensitivity analysis of fair value due to change in interest rate.

		Change in		Effect on		Effect on
		interest rate		profit or loss		equity
December 31, 2020		+50 bps		1,182		16,618
		-50 bps		(5,161)		107
December 31, 2019		+50 bps		3,064		7,461
		-50 bps		(3,064)		(7,461)

Schedule of risk arising from financial instruments

		December 31, 2020
		Brazilian		European		Japanese		Colombian		Mexican		Other
		Real		Euro		Yen		Peso		Peso		Currencies(1)		Total
Exchance rate		5.19		1.22		103.23		3,430.19		19.92
Assets
Cash and due from banks		81		13		1		20		1,615		80		1,810
Loans		—		—		—		—		182,395		—		182,395
Total Assets		81		13		1		20		184,010		80		184,205
Liabilities
Borrowings and debt		—		—		—		—		(183,863)		—		(183,863)
Total liabilities		—		—		—		—		(183,863)		—		(183,863)
Net currency position		81		13		1		20		147		80		342

(1) It includes other currencies such as: Argentine pesos, Australian dollar, Swiss franc, Sterling pound, Peruvian soles, and Chinese renminbi.

		December 31, 2019
		Brazilian		European		Japanese		Colombian		Mexican		Other		Total
		Real		Euro		Yen		Peso		Peso		Currencies (1)
Exchance rate		4.02		1.12		108.67		3,287.50		18.88
Assets
Cash and due from banks		274		17		4		34		4,243		58		4,630
Loans		—		—		—		—		473,729		—		473,729
Total Assets		274		17		4		34		477,972		58		478,359
Liabilities
Borrowings and debt		—		—		—		—		(478,038)		—		(478,038)
Total liabilities		—		—		—		—		(478,038)		—		(478,038)
Net currency position		274		17		4		34		(66)		58		321

(1) It includes other currencies such as: Argentine pesos, Australian dollar, Swiss franc, Sterling pound, Peruvian soles, and Chinese renminbi.

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Tabular disclosure of banks demand deposits from customers is satisfied by bank's liquid assets.

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-Name IFRS
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- Definition

The disclosure of the reconciliation of changes in the loss allowance and explanation of changes in the gross carrying amount for financial instruments. Loss allowance is the allowance for expected credit losses on financial assets measured in accordance with paragraph 4.1.2 of IFRS 9, lease receivables and contract assets, the accumulated impairment amount for financial assets measured in accordance with paragraph 4.1.2A of IFRS 9 and the provision for expected credit losses on loan commitments and financial guarantee contracts. [Refer: Gross carrying amount [member]]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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Reference 2: http://www.xbrl.org/2003/role/disclosureRef
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-URIDate 2020-01-01

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