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INTANGIBLE ASSETS AND GOODWILL, NET (Tables) | 12 Months Ended
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Dec. 31, 2017
Disclosure of detailed information about intangible assets [abstract] |
Disclosure of detailed information about intangible assets [text block] | The movement of intangible assets with limited useful life for the years ended December 31, 2017, 2016 and 2015 is as follows:
Description |  | Client relationships (i) |  | Rights of use |  | Brand name (ii) |  | Fund manager contract (iii) |  | Core deposits intangible |  | Software and developments |  | Intangible in progress |  | Other |  | 2017 |  | 2016 |  | 2015 |
|  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |  | S/(000) |
Cost - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balances at January 1 |  |  | 406,186 |  |  | 55,900 |  |  | 261,715 |  |  | 100,608 |  |  | 21,100 |  |  | 1,614,338 |  |  | 302,747 |  |  | 26,841 |  |  | 2,789,435 |  |  | 2,512,114 |  |  | 2,329,549 |
Additions |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 88,466 |  |  | 182,984 |  |  | 272 |  |  | 271,722 |  |  | 277,346 |  |  | 276,564 |
Transfers |  |  | – |  |  | – |  |  | – |  |  | – |  |  | – |  |  | 180,129 |  |  | (180,129) |  |  | – |  |  | – |  |  | – |  |  | (3,299) |
Disposals and others |  |  | 1,019 |  |  | – |  |  | 384 |  |  | 877 |  |  | – |  |  | 26,319 |  |  | 609 |  |  | – |  |  | 29,208 |  |  | (25) |  |  | (90,700) |
Balances at December 31 |  |  | 407,205 |  |  | 55,900 |  |  | 262,099 |  |  | 101,485 |  |  | 21,100 |  |  | 1,909,252 |  |  | 306,211 |  |  | 27,113 |  |  | 3,090,365 |  |  | 2,789,435 |  |  | 2,512,114 |
Accumulated amortization - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 |  |  | 190,354 |  |  | 55,900 |  |  | 86,391 |  |  | 5,843 |  |  | 9,681 |  |  | 1,089,884 |  |  | – |  |  | 26,841 |  |  | 1,464,894 |  |  | 1,242,843 |  |  | 1,043,886 |
Amortization of the year |  |  | 30,310 |  |  | – |  |  | 14,792 |  |  | 2,049 |  |  | 3,516 |  |  | 190,413 |  |  | – |  |  | – |  |  | 241,080 |  |  | 224,216 |  |  | 218,874 |
Disposals and others |  |  | 10,888 |  |  | – |  |  | 10,470 |  |  | (5,153) |  |  | (10) |  |  | 25,306 |  |  | – |  |  | – |  |  | 41,501 |  |  | (2,165) |  |  | (19,917) |
Balance at December 31 |  |  | 231,552 |  |  | 55,900 |  |  | 111,653 |  |  | 2,739 |  |  | 13,187 |  |  | 1,305,603 |  |  | – |  |  | 26,841 |  |  | 1,747,475 |  |  | 1,464,894 |  |  | 1,242,843 |
Net carrying amount |  |  | 175,653 |  |  | – |  |  | 150,446 |  |  | 98,746 |  |  | 7,913 |  |  | 603,649 |  |  | 306,211 |  |  | 272 |  |  | 1,342,890 |  |  | 1,324,541 |  |  | 1,269,271 |
Disclosure of detailed information about client relationships intangible assets [text block] | This item consists of the following:
|  | 2017 |  | 2016 |
|  | S/(000) |  | S/(000) |
Prima AFP - AFP Unión Vida |  |  | 107,018 |  |  | 119,367 |
Mibanco |  |  | 39,093 |  |  | 51,121 |
Inversiones IMT |  |  | 26,206 |  |  | 26,438 |
Mibanco - Edyficar Perú |  |  | 3,336 |  |  | 5,155 |
Credicorp Capital Colombia - Correval |  |  | – |  |  | 13,751 |
Net carrying amount |  |  | 175,653 |  |  | 215,832 |
Disclosure of detailed information about brand intangible assets [text block] | This item consists of the following:
|  | 2017 |  | 2016 |
|  | S/(000) |  | S/(000) |
Mibanco |  |  | 145,095 |  |  | 151,923 |
Inversiones IMT |  |  | 5,351 |  |  | 9,941 |
Credicorp Capital Colombia - Correval |  |  | – |  |  | 13,460 |
Net carrying amount |  |  | 150,446 |  |  | 175,324 |
Disclosure of detailed information about fund manager contract intangible assets [text block] | This item consists of the following:
|  | 2017 |  | 2016 |
|  | S/(000) |  | S/(000) |
Credicorp Capital Colombia - Correval |  |  | 52,635 |  |  | 49,287 |
Inversiones IMT |  |  | 46,111 |  |  | 45,478 |
Net carrying amount |  |  | 98,746 |  |  | 94,765 |
Disclosure of reconciliation of changes in goodwill [text block] | Goodwill acquired through business combinations has been allocated to each subsidiary or groups of them, which are also identified as a CGU for the purposes of impairment testing, as follows:
|  | 2017 |  | 2016 |
|  | S/(000) |  | S/(000) |
Mibanco - Edyficar Perú |  |  | 273,694 |  |  | 273,694 |
Prima AFP – AFP Unión Vida |  |  | 124,641 |  |  | 124,641 |
Credicorp Capital Colombia |  |  | 77,746 |  |  | 80,022 |
Banco de Crédito del Perú |  |  | 52,359 |  |  | 52,359 |
Inversiones IMT |  |  | 41,290 |  |  | 39,284 |
Pacífico Seguros |  |  | 36,354 |  |  | 36,354 |
Atlantic Security Holding Corporation |  |  | 29,795 |  |  | 29,795 |
Crediseguro Seguros Personales |  |  | 96 |  |  | - |
Net carrying amount |  |  | 635,975 |  |  | 636,149 |
Disclosure of information for impairment loss recognised or reversed for individual asset or cash-generating unit [text block] | The following table summarizes the key assumptions used for the calculation of fair value less selling costs in 2017 and 2016:
|  | At December 31, 2017 |
Description |  | Terminal value growth rate |  | Discount rate |
|  | % |  | % |
Mibanco - Edyficar Perú |  |  | 3.00 |  | 12.43 |
Prima AFP – AFP Unión Vida |  |  | 1.00 |  | 9.41 |
Credicorp Capital Colombia |  |  | 3.80 |  | 12.63 |
Banco de Crédito del Perú |  |  | 5.00 |  | 11.46 |
Inversiones IMT |  |  | 5.25 |  | 11.72 |
Pacífico Seguros (*) |  |  | 5.00 |  | 11.24 and 12.38 |
Atlantic Security Holding Corporation |  |  | 2.00 |  | 10.31 |
| (*) | As of December 31, 2017, corresponds to the discount rates used by the Group to determine the recoverable value for the non-life and life insurance business lines cash flows that comprised this CGU as a result of the merger, See Note 2(a).
|  | At December 31, 2016 |
Description |  | Terminal value growth rate |  | Discount rate |
|  | % |  | % |
Mibanco - Edyficar Perú |  |  | 3.00 |  |  | 12.48 |
Prima AFP - AFP Unión Vida |  |  | 1.20 |  |  | 8.73 |
Credicorp Capital Colombia |  |  | 3.80 |  |  | 13.44 |
Banco de Crédito del Perú |  |  | 5.00 |  |  | 12.48 |
Inversiones IMT |  |  | 5.25 |  |  | 12.41 |
Pacífico Seguros |  |  | 5.00 |  |  | 11.66 |
Atlantic Security Holding Corporation |  |  | 2.00 |  |  | 11.17 |

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