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Business segment information (Tables) | 12 Months Ended
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Dec. 31, 2021
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, 2021
| Commercial |  | Treasury |  | Total
Interest income | 129,758 |  |  | 11,125 |  |  | 140,883 |
Interest expense | (648) |  |  | (53,453) |  |  | (54,101) |
Inter-segment net interest income | (45,318) |  |  | 45,318 |  |  | — |
Net interest income | 83,792 |  |  | 2,990 |  |  | 86,782 |
Other income (expense), net | 19,188 |  |  | (1,764) |  |  | 17,424 |
Total income | 102,980 |  |  | 1,226 |  |  | 104,206 |
Provision for credit losses | (1,050) |  |  | (1,278) |  |  | (2,328) |
Gain (loss) on non-financial assets, net | 742 |  |  | — |  |  | 742 |
Operating expenses | (30,751) |  |  | (9,172) |  |  | (39,923) |
Segment profit (loss) | 71,921 |  |  | (9,224) |  |  | 62,697 |
Segment assets | 5,931,201 |  |  | 2,098,492 |  |  | 8,029,693 |
Segment liabilities | 219,505 |  |  | 6,812,455 |  |  | 7,031,960 |
| 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 |
Schedule of reconciliation of information on reportable segments | Reconciliation information on reportable segments
| 2021 |  | 2020 |  | 2019
Profit for the year | 62,697 |  |  | 63,593 |  |  | 86,053 |
Assets: |  |  |  |  |
Assets from reportable segments | 8,029,693 |  |  | 6,282,090 |  |  | 7,240,835 |
Other assets - unallocated | 8,418 |  |  | 6,808 |  |  | 8,831 |
Total assets | 8,038,111 |  |  | 6,288,898 |  |  | 7,249,666 |
Liabilities: |  |  |  |  |
Liabilities from reportable segments | 7,031,960 |  |  | 5,232,264 |  |  | 6,216,350 |
Other liabilities - unallocated | 14,361 |  |  | 18,714 |  |  | 17,149 |
Total liabilities | 7,046,321 |  |  | 5,250,978 |  |  | 6,233,499 |
Schedule of geographic information analyses the bank's revenue and non-current assets by the bank's country | The geographic information analyzes 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.
2021 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Guatemala |  | Ecuador |  | Argentina |  | Other |  | Total
Total revenues |  | 5,872 |  |  | 9,802 |  |  | 17,318 |  |  | 12,116 |  |  | 10,862 |  |  | 8,990 |  |  | 5,454 |  |  | 33,792 |  |  | 104,206 |
Non-current assets* |  | 18,795 |  |  | 138 |  |  | 75 |  |  | 51 |  |  | — |  |  | — |  |  | 157 |  |  | 158 |  |  | 19,374 |
2020 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Guatemala |  | Ecuador |  | Argentina |  | Other |  | Total
Total revenues |  | 7,580 |  |  | 7,054 |  |  | 14,480 |  |  | 13,462 |  |  | 8,494 |  |  | 9,242 |  |  | 8,163 |  |  | 30,682 |  |  | 99,157 |
Non-current assets* |  | 19,888 |  |  | 129 |  |  | 535 |  |  | 56 |  |  | — |  |  | — |  |  | 212 |  |  | 591 |  |  | 21,411 |
2019 |  | Panama |  | Brazil |  | Mexico |  | Colombia |  | Guatemala |  | Ecuador |  | Argentina |  | Other |  | Other
Total revenues |  | 8,649 |  |  | 13,122 |  |  | 18,757 |  |  | 10,348 |  |  | 7,906 |  |  | 13,640 |  |  | 14,889 |  |  | 39,346 |  |  | 126,657 |
Non-current assets* |  | 20,976 |  |  | 222 |  |  | 1,510 |  |  | 55 |  |  | — |  |  | — |  |  | 185 |  |  | 725 |  |  | 23,673 |
* Includes equipment and leasehold improvements, intangibles and investment properties

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