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Applicable laws and regulations (Tables) | 12 Months Ended
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Dec. 31, 2023
Applicable laws and regulations |
Schedule of applicable laws and regulations | The information corresponding to the total capital adequacy index is as follows:
| December 31,
| 2023 |  | 2022
Capital funds | 1,206,753 |  |  | 1,072,110 |
Risk-weighted assets | 8,898,408 |  |  | 8,117,913 |
Capital adequacy index | 13.6 | % |  | 13.2 | %
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 table below presents the Bank´s leverage ratio in compliance with Article No.17 of Rule No. 1-2015:
| December 31,
| 2023 |  | 2022
Ordinary capital | 1,070,734 |  |  | 936,092 |
Non-risk-weighted assets | 10,994,085 |  |  | 9,606,970 |
Leverage ratio | 9.7 | % |  | 9.7 | %
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, 2023
|  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Corporations |  | 4,354,378 |  |  | 32,342 |  |  | — |  |  | — |  |  | 10,107 |  |  | 4,396,827 |
Financial institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 2,248,150 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,248,150 |
State-owned |  | 464,918 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 464,918 |
|  | 2,713,068 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 2,713,068 |
Sovereign |  | 85,672 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 85,672 |
Total |  | 7,153,118 |  |  | 32,342 |  |  | — |  |  | — |  |  | 10,107 |  |  | 7,195,567 |
Specific provision |  | — |  |  | 6,470 |  |  | — |  |  | — |  |  | 5,652 |  |  | 12,122 |
Allowance for loan |  |  |  |  |  |  |  |  |  |  |  |
losses under IFRS (1): |  | 45,958 |  |  | 6,554 |  |  | — |  |  | — |  |  | 6,898 |  |  | 59,410 |
|  | December 31, 2022
|  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Corporations |  | 3,659,018 |  |  | — |  |  | — |  |  | — |  |  | 10,107 |  |  | 3,669,125 |
Financial institutions: |  |  |  |  |  |  |  |  |  |  |  |
Private |  | 2,225,385 |  |  | — |  |  | 20,000 |  |  | — |  |  | — |  |  | 2,245,385 |
State-owned |  | 719,882 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 719,882 |
|  | 2,945,267 |  |  | — |  |  | 20,000 |  |  | — |  |  | — |  |  | 2,965,267 |
Sovereign |  | 128,628 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 128,628 |
Total |  | 6,732,913 |  |  | — |  |  | 20,000 |  |  | — |  |  | 10,107 |  |  | 6,763,020 |
Specific provision |  | — |  |  | — |  |  | 10,000 |  |  | — |  |  | 5,870 |  |  | 15,870 |
Allowance for loan |  |  |  |  |  |  |  |  |  |  |  |
losses IFRS (1): |  | 33,639 |  |  | — |  |  | 16,141 |  |  | — |  |  | 5,420 |  |  | 55,200 |
(1) As of December 31, 2023, and 2022, there is no excess in the specific provision calculated in accordance with Rule No. 8-2014 of the SBP, over the provision calculated in accordance with IFRS. Below is the classification of the loan portfolio by maturity profile based on Rule No. 4-2013 and modified by Rule No. 8-2014:
|  | December 31, 2023
|  | Current |  | Past due |  | Delinquent |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |
Corporations |  | 4,386,720 |  |  | — |  |  | 10,107 |  |  | 4,396,827 |
Financial institutions: |  |  |  |  |  |  |  |
Private |  | 2,248,150 |  |  | — |  |  | — |  |  | 2,248,150 |
State-owned |  | 464,918 |  |  | — |  |  | — |  |  | 464,918 |
|  | 2,713,068 |  |  | — |  |  | — |  |  | 2,713,068 |
Sovereign |  | 85,672 |  |  | — |  |  | — |  |  | 85,672 |
Total |  | 7,185,460 |  |  | — |  |  | 10,107 |  |  | 7,195,567 |
|  | December 31, 2022
|  | Current |  | Past due |  | Delinquent |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |
Corporations |  | 3,659,018 |  |  | — |  |  | 10,107 |  |  | 3,669,125 |
Financial institutions: |  |  |  |  |  |  |  |
Private |  | 2,225,385 |  |  | 20,000 |  |  | — |  |  | 2,245,385 |
State-owned |  | 719,882 |  |  | — |  |  | — |  |  | 719,882 |
|  | 2,945,267 |  |  | 20,000 |  |  | — |  |  | 2,965,267 |
Sovereign |  | 128,628 |  |  | — |  |  | — |  |  | 128,628 |
Total |  | 6,732,913 |  |  | 20,000 |  |  | 10,107 |  |  | 6,763,020 |
Schedule of statutory purposes only, non-accruing loans | In accordance with Rule No. 4-2013, as amended by Rule No. 8-2014, non-accruing loans are presented by category as follows:
|  | December 31, 2023
|  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,107 |  |  | 10,107 |
Total |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,107 |  |  | 10,107 |
|  | December 31, 2022
|  | Normal |  | Special Mention |  | Substandard |  | Doubtful |  | Unrecoverable |  | Total
Loans at amortized cost |  |  |  |  |  |  |  |  |  |  |  |
Impaired loans |  | — |  |  | — |  |  | 20,000 |  |  | — |  |  | 10,107 |  |  | 30,107 |
Total |  | — |  |  | — |  |  | 20,000 |  |  | — |  |  | 10,107 |  |  | 30,107 |
| December 31,
| 2023 |  | 2022
Non-accruing loans: |  |  |
Private corporations | 10,107 |  |  | 30,107 |
Interest that would be reversed if the loans had been classified as non-accruing loans | 328 |  |  | 1,173 |

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