FOREIGN TRADE BANK OF LATIN AMERICA, INC. | CIK:0000890541 | 3

  • Filed: 4/30/2018
  • Entity registrant name: FOREIGN TRADE BANK OF LATIN AMERICA, INC. (CIK: 0000890541)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/890541/000114420418023750/0001144204-18-023750-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/890541/000114420418023750/blx-20171231.xml
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    • ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory

    3.19 Earnings per share
     
    Basic earnings per share is computed by dividing the profit for the year (the numerator) by the weighted average number of common shares outstanding (the denominator) during the year. Diluted earnings per share measure performance incorporating the effect that potential common shares, such as stock options and restricted stock units outstanding during the same period, would have on net earnings per share. The computation of diluted earnings per share is similar to the computation of basic earnings per share, except for the denominator, which is increased to include the number of additional common shares that would have been issued if the beneficiaries of stock purchase options and restricted stock units plans could exercise their options. The number of potential common shares that would be issued is determined using the treasury stock method.