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Taxonomies

In this section you may view XBRL taxonomies created by the Superintendency of Banks of Panama

110100 - Información general sobre los estados financieros
Disclosure of general information about financial statements [text block]
Mail address
Telephone number
Name or person to contact
Level of rounding used in financial statements
Description of presentation currency
Period covered by financial statements
Date of end of reporting period
Description of nature of financial statements
NumeroDeEntitadQueInforma
Name of reporting entity or other means of identification
220100 - Estado de situación financiera
Statement of financial position [abstract]
Assets [abstract]
Cash and cash equivalents
Investment securities [abstract]
Financial assets at fair value through profit or loss
Financial assets available-for-sale
Held-to-maturity investments
Allowance account for credit losses of financial assets
Investment securities, Total
Derivative financial assets
Loans, net [abstract]
Loans and advances to customers
Loans and advances to banks
Allowance for loan losses and other deductions
Loans, net
Investments in subsidiaries, joint ventures and associates
Investments in associates accounted for using equity method
Current tax assets
Property, plant and equipment
Intangible assets and goodwill
Deferred tax assets
Investment property
Other financial assets
Other non-financial assets
Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
Assets
Securities acquired under reverse repurchase agreements
Equity and liabilities [abstract]
Liabilities [abstract]
Financial liabilities [abstract]
Deposits from customers
Deposits from banks
Securities sold under repurchase agreements
Borrowings
Derivative financial liabilities
Debt instruments issued
Subordinated liabilities
Other financial liabilities
Provisions
Current tax liabilities
Deferred tax liabilities
Other non-financial liabilities
Liabilities included in disposal groups classified as held for sale
Liabilities
Equity [abstract]
Issued capital
Assigned capital
Share premium
Retained earnings
Reserve of gains and losses on remeasuring available-for-sale financial assets
Other reserves
Treasury shares
Other equity interest
Equity attributable to owners of parent
Non-controlling interests
Equity
Equity and liabilities
320100 - Estado de Ganancias o Pérdidas
Profit or loss [abstract]
Profit (loss) [abstract]
Profit (loss) before income taxes [abstract]
Profit (loss) from operating activities [abstract]
Total Income (expenses) after impairment losses [abstract]
Interest income
Interest expense
Interest income (expense)
Fee income and expense [abstract]
Revenues from commissions, loans
Revenues from commissions, other
Commission expenses, financial
Commission expenses, other
Fee and commission income (expense)
Impairment losses (reversal of impairment losses) [abstract]
Impairment losses (reversal of impairment losses), loans
Impairment losses (reversal of impairment losses), securities
Impairment losses (reversal of impairment losses), repossessed assets
Impairment loss (reversal of impairment loss) recognised in profit or loss
Total Income (expenses) after impairment losses
Other income
Employee benefits expense
Lease and sublease payments recognised as expense
Depreciation and amortisation expense
Gains (losses) on change in fair value of derivatives
Other expenses, by nature
Profit (loss) from operating activities
Share of profit (loss) of associates and joint ventures accounted for using equity method
Profit (loss) before tax
Tax expense (income), continuing operations
Profit (loss) from continuing operations
Profit (loss) from discontinued operations
Profit (loss)
Profit (loss), attributable to [abstract]
Profit (loss), attributable to owners of parent
Profit (loss), attributable to non-controlling interests
520100 - Estado de Flujo de Efectivo
Statement of cash flows [abstract]
Cash and cash equivalents
Cash and cash equivalents
Increase (decrease) in cash and cash equivalents before effect of exchange rate changes
Effect of exchange rate changes on cash and cash equivalents
Increase (decrease) in cash and cash equivalents
Cash flows from (used in) operating activities [abstract]
Profit (loss)
Adjustments to reconcile profit (loss) [abstract]
Adjustments for income tax expense
Adjustments for finance costs
Adjustments for depreciation and amortisation expense
Adjustments for impairment loss (reversal of impairment loss) recognised in profit or loss
Adjustments for provisions
Adjustments for unrealised foreign exchange losses (gains)
Adjustments for share-based payments
Adjustments for fair value losses (gains)
AjustesPorPerdidasGananciasDelValorRazonableEnInstrumentosDerivados
GananciaPerdidaRealizadaEnInstrumentosDerivado
Adjustments for undistributed profits of associates
Other adjustments for non-cash items
Adjustments for losses (gains) on disposal of non-current assets
Other adjustments for which cash effects are investing or financing cash flow
Other adjustments to reconcile profit (loss)
Adjustments to reconcile profit (loss)
Cash flows from (used in) operations
Dividends paid, classified as operating activities
Dividends received, classified as operating activities
Interest paid, classified as operating activities
Interest received, classified as operating activities
Income taxes paid (refund), classified as operating activities
Cash flows from (used in) operating activities
Cash flows from (used in) investing activities [abstract]
Cash flows from losing control of subsidiaries or other businesses, classified as investing activities
Cash flows used in obtaining control of subsidiaries or other businesses, classified as investing activities
Other cash receipts from sales of equity or debt instruments of other entities, classified as investing activities
Other cash payments to acquire equity or debt instruments of other entities, classified as investing activities
Other cash receipts from sales of interests in joint ventures, classified as investing activities
Other cash payments to acquire interests in joint ventures, classified as investing activities
Proceeds from sales of property, plant and equipment, classified as investing activities
Purchase of property, plant and equipment, classified as investing activities
Proceeds from sales of intangible assets, classified as investing activities
Purchase of intangible assets, classified as investing activities
Proceeds from sales of other long-term assets, classified as investing activities
Purchase of other long-term assets, classified as investing activities
Proceeds from government grants, classified as investing activities
Cash advances and loans made to other parties, classified as investing activities
Cash receipts from repayment of advances and loans made to other parties, classified as investing activities
Cash payments for future contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Cash receipts from future contracts, forward contracts, option contracts and swap contracts, classified as investing activities
Dividends received, classified as investing activities
Interest paid, classified as investing activities
Interest received, classified as investing activities
Income taxes paid (refund), classified as investing activities
Other inflows (outflows) of cash, classified as investing activities
Cash flows from (used in) investing activities
Cash flows from (used in) financing activities [abstract]
Proceeds from changes in ownership interests in subsidiaries that do not result in loss of control
Payments from changes in ownership interests in subsidiaries that do not result in loss of control
Proceeds from issuing shares
Proceeds from issuing other equity instruments
Payments to acquire or redeem entity's shares
Payments of other equity instruments
Proceeds from borrowings, classified as financing activities
Repayments of borrowings, classified as financing activities
Payments of finance lease liabilities, classified as financing activities
Proceeds from government grants, classified as financing activities
Dividends paid, classified as financing activities
Dividends received, classified as financing activities
Interest paid, classified as financing activities
Interest received, classified as financing activities
Income taxes paid (refund), classified as financing activities
Other inflows (outflows) of cash, classified as financing activities
Cash flows from (used in) financing activities
610000 - Estado de Resultado integral y Cambios en el patrimonio
Statement of changes in equity [abstract]
Statement of changes in equity [table]
Components of equity [axis]
Equity [member]
Equity attributable to owners of parent [member]
Issued capital [member]
Assigned capital [member]
Retained earnings [member]
Share premium [member]
Treasury shares [member]
Other equity interest [member]
Reserve of gains and losses on remeasuring available-for-sale financial assets [member]
Other reserves [member]
Non-controlling interests [member]
Statement of changes in equity [line items]
Changes in equity [abstract]
Comprehensive income [abstract]
Profit (loss)
Other comprehensive income, net of tax, available-for-sale financial assets
Other comprehensive income, net of tax, actuarial gains (losses) on defined benefit plans
Other comprehensive income, net of tax, hedges of net investments in foreign operations
Other comprehensive income, net of tax, exchange differences on translation
Other comprehensive income, net of tax, cash flow hedges
Other comprehensive income, net of tax, gains (losses) from investments in equity instruments
Other comprehensive income, net of tax, gains (losses) on revaluation
Other comprehensive income
Comprehensive income
TransaccionesAtribuiblesALosAccionistasSinopsis
Issue of equity
VentaDeAcciones
Increase (decrease) through share-based payment transactions, equity
Increase (decrease) through treasury share transactions, equity
DevolucionDeReservaLegal
TraspasoDeUtilidadesNoDistribuidas
Increase (decrease) through other changes, equity
Dividends paid, ordinary shares
Dividends paid, other shares
Increase through other contributions by owners, equity
Decrease through other distributions to owners, equity
Increase (decrease) through changes in ownership interests in subsidiaries that do not result in loss of control, equity
TransaccionesAtribuiblesALosAccionistas
Equity