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Business segment information | 12 Months Ended
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Dec. 31, 2023
Business segment information |
Business segment information | Business segment information The following table provides certain information regarding the Bank’s operations by segment:
| December 31, 2023
| Commercial |  | Treasury |  | Total
Interest income | 566,212 |  |  | 113,048 |  |  | 679,260 |
Interest expense | (467) |  |  | (445,610) |  |  | (446,077) |
Inter-segment net interest income | (361,997) |  |  | 361,997 |  |  | — |
Net interest income | 203,748 |  |  | 29,435 |  |  | 233,183 |
Other income (expense), net | 33,792 |  |  | (856) |  |  | 32,936 |
Total income | 237,540 |  |  | 28,579 |  |  | 266,119 |
Provision for credit losses | (26,785) |  |  | (678) |  |  | (27,463) |
Operating expenses | (57,324) |  |  | (15,174) |  |  | (72,498) |
Segment profit (loss) | 153,431 |  |  | 12,727 |  |  | 166,158 |
Segment assets | 7,498,230 |  |  | 3,231,534 |  |  | 10,729,764 |
Segment liabilities | 279,853 |  |  | 9,206,381 |  |  | 9,486,234 |
| December 31, 2022
| Commercial |  | Treasury |  | Total
Interest income | 289,785 |  |  | 42,836 |  |  | 332,621 |
Interest expense | (463) |  |  | (184,147) |  |  | (184,610) |
Inter-segment net interest income | (155,968) |  |  | 155,968 |  |  | — |
Net interest income | 133,354 |  |  | 14,657 |  |  | 148,011 |
Other income (expense), net | 20,809 |  |  | (2,148) |  |  | 18,661 |
Total income | 154,163 |  |  | 12,509 |  |  | 166,672 |
Provision for credit losses | (13,376) |  |  | (6,145) |  |  | (19,521) |
Operating expenses | (43,156) |  |  | (11,955) |  |  | (55,111) |
Segment profit (loss) | 97,631 |  |  | (5,591) |  |  | 92,040 |
Segment assets | 6,940,335 |  |  | 2,336,958 |  |  | 9,277,293 |
Segment liabilities | 180,369 |  |  | 8,007,383 |  |  | 8,187,752 |
| 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) reversal of credit losses | (1,050) |  |  | (1,278) |  |  | (2,328) |
Gain 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 |
The following table shows the reconciliation of information by business segment:
| December 31,
| 2023 |  | 2022 |  | 2021
Profit for the year | 166,158 |  |  | 92,040 |  |  | 62,697 |
Assets: |  |  |  |  |
Assets from reportable segments | 10,729,764 |  |  | 9,277,293 |  |  | 8,029,693 |
Other assets - unallocated | 14,028 |  |  | 6,617 |  |  | 8,418 |
Total | 10,743,792 |  |  | 9,283,910 |  |  | 8,038,111 |
Liabilities: |  |  |  |  |
Liabilities from reportable segments | 9,486,234 |  |  | 8,187,752 |  |  | 7,031,960 |
Other liabilities - unallocated | 53,734 |  |  | 26,811 |  |  | 14,361 |
Total | 9,539,968 |  |  | 8,214,563 |  |  | 7,046,321 |
Geographic information The geographic information analyzes the Bank’s income and non-current assets by the Bank’s. 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.
| December 31,
| 2023 |  | 2022 |  | 2021
| Total revenues |  | Non-current assets (*) |  | Total revenues |  | Non-current assets (*) |  | Total revenues |  | Non-current assets (*)
Argentina | 4,748 |  |  | 80 |  |  | 4,721 |  |  | 117 |  |  | 5,454 |  |  | 157
Brazil | 25,630 |  |  | 292 |  |  | 15,100 |  |  | 125 |  |  | 9,802 |  |  | 138
Chile | 11,273 |  |  | — |  |  | 8,072 |  |  | — |  |  | 3,180 |  |  | — |
Colombia | 32,584 |  |  | 181 |  |  | 16,192 |  |  | 35 |  |  | 12,116 |  |  | 51
Costa Rica | 10,358 |  |  | — |  |  | 9,161 |  |  | — |  |  | 7,674 |  |  | — |
Dominican Republic | 20,164 |  |  | — |  |  | 9,325 |  |  | — |  |  | 3,424 |  |  | — |
Ecuador | 15,107 |  |  | — |  |  | 12,576 |  |  | — |  |  | 8,990 |  |  | — |
El Salvador | 2,209 |  |  | — |  |  | 2,297 |  |  | — |  |  | 1,207 |  |  | — |
Guatemala | 24,061 |  |  | — |  |  | 16,961 |  |  | — |  |  | 10,862 |  |  | — |
Honduras | 6,312 |  |  | — |  |  | 6,081 |  |  | — |  |  | 841 |  |  | — |
Jamaica | 3,337 |  |  | — |  |  | 2,525 |  |  | — |  |  | 1,646 |  |  | — |
Mexico | 35,442 |  |  | 400 |  |  | 24,767 |  |  | 14 |  |  | 17,318 |  |  | 75
Panama | 6,753 |  |  | 18,119 |  |  | 6,015 |  |  | 18,994 |  |  | 5,872 |  |  | 18,795 |
Paraguay | 2,734 |  |  | — |  |  | 2,488 |  |  | — |  |  | 1,529 |  |  | — |
Peru | 20,501 |  |  | — |  |  | 8,733 |  |  | — |  |  | 3,299 |  |  | — |
Trinidad and Tobago | 6,832 |  |  | — |  |  | 6,330 |  |  | — |  |  | 7,215 |  |  | — |
Uruguay | 1,208 |  |  | — |  |  | 1,533 |  |  | — |  |  | 540 |  |  | — |
Other countries (1) | 36,866 |  |  | 327 |  |  | 13,795 |  |  | 101 |  |  | 3,237 |  |  | 158
Total revenues | 266,119 |  |  | 19,399 |  |  | 166,672 |  |  | 19,386 |  |  | 104,206 |  |  | $ | 19,374 |
(1) Other countries consists of total income per country in the Region in which total income did not exceed $1 million for any of the periods indicated above and top-rated countries outside of Latin America. (*) Includes equipment and leasehold improvements,net, intangible assets and investment properties. Information about the main clients As of December 31, 2023, 2022, and 2021, the Bank has no customer, either individually or as group of companies, that represents more than 10% of total revenues.

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