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Business segment information (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 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 |
Schedule of reconciliation of information on reportable segments | 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 |
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 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.

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