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TAX SITUATION (Tables) | 12 Months Ended
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Dec. 31, 2017
Disclosure of tax situation [Abstract] |
Disclosure of detailed information about reconciliation between the statutory income tax rate and the effective tax rate [Text Block] | The reconciliation between the statutory income tax rate and the effective tax rate for the Group is as follows:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | % |  |  | % |  |  | % |
Peruvian statutory income tax rate |  |  | 29.50 |  |  |  | 28.00 |  |  |  | 28.00 |
Increase (decrease) in the statutory tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |
(i) (Decrease) arising from net income of subsidiaries not domiciled in Peru |  |  | (1.82 | ) |  |  | (0.04 | ) |  |  | (0.37 | )
(ii) Non-taxable income, net |  |  | (2.69 | ) |  |  | (1.23 | ) |  |  | (0.17 | )
(iii) Effect of change in Peruvian tax rates |  |  | - |  |  |  | (0.53 | ) |  |  | - |
Effective income tax rate |  |  | 24.99 |  |  |  | 26.20 |  |  |  | 27.46 |
Disclosure of detailed information about income tax expenses [Text Block] | Income tax expense for the years ended December 31, 2017, 2016 and 2015 comprises:
|  | 2017 |  |  | 2016 |  |  | 2015 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Current - |  |  |  |  |  |  |  |  |  |  |  |
In Peru |  |  | 1,262,302 |  |  |  | 1,098,125 |  |  |  | 1,217,907 |
In other countries |  |  | 134,540 |  |  |  | 155,095 |  |  |  | 96,495 |
|  |  | 1,396,842 |  |  |  | 1,253,220 |  |  |  | 1,314,402 |
Deferred - |  |  |  |  |  |  |  |  |  |  |  |
In Peru |  |  | (18,264 | ) |  |  | 31,472 |  |  |  | 22,667 |
In other countries |  |  | 14,708 |  |  |  | 10,748 |  |  |  | (139,862 | )
Effect of change in Peruvian tax rates |  |  | - |  |  |  | (13,992 | ) |  |  | - |
|  |  | (3,556 | ) |  |  | 28,228 |  |  |  | (117,195 | )
Total |  |  | 1,393,286 |  |  |  | 1,281,448 |  |  |  | 1,197,207 |
Disclosure of deferred taxes [text block] | The following table presents a summary of the Group’s deferred income tax:
|  | 2017 |  |  | 2016 |
|  | S/(000) |  |  | S/(000) |
Deferred income tax asset, net |  |  |  |  |  |  |  |
Deferred asset |  |  |  |  |  |  |  |
Allowance for loan losses |  |  | 604,828 |  |  |  | 545,716 |
Tax loss carry forward |  |  | 13,332 |  |  |  | 38,856 |
Provision for sundry expenses |  |  | 44,885 |  |  |  | 38,326 |
Unrealized loss due to valuation of cash flow hedge derivatives |  |  | 22,039 |  |  |  | 2,105 |
Provision for sundry risks |  |  | 20,173 |  |  |  | 17,731 |
Impairments in buildings for rent depreciation |  |  | 17,489 |  |  |  | 18,641 |
Unrealized loss on hedged bonds |  |  | 3,047 |  |  |  | 43,252 |
Unrealized loss due to valuation of available-for-sale investments |  |  | 2,563 |  |  |  | 6,001 |
Others |  |  | 40,447 |  |  |  | 35,344 |
Deferred liability |  |  |  |  |  |  |  |
Intangibles, net |  |  | (132,553 | ) |  |  | (86,746 | )
Buildings depreciation |  |  | (70,515 | ) |  |  | (73,322 | )
Adjustment for difference in exchange of SUNAT and SBS |  |  | (35,660 | ) |  |  | (40,096 | )
Unrealized gain due to valuation of derivative financial instruments for hedging purposes |  |  | (8,431 | ) |  |  | (7,216 | )
Unrealized gain due to valuation of available-for-sale investments |  |  | (8,095 | ) |  |  | (6,142 | )
Deferred acquisitions costs - DAC |  |  | (12,855 | ) |  |  | (8,597 | )
Buildings revaluation |  |  | (5,917 | ) |  |  | (6,589 | )
Others |  |  | (14,720 | ) |  |  | (11,220 | )
Total |  |  | 480,057 |  |  |  | 506,044 |
Deferred income tax liability, net |  |  |  |  |  |  |  |
Deferred asset |  |  |  |  |  |  |  |
Carry forward tax losses |  |  | 14,039 |  |  |  | - |
Provision for sundry risks, net |  |  | 8,750 |  |  |  | 4,560 |
Defferred income due to commission - DIL |  |  | 8,326 |  |  |  | 8,829 |
Others |  |  | 12,900 |  |  |  | 23,607 |
Deferred liability |  |  |  |  |  |  |  |
Intangibles, net |  |  | (48,797 | ) |  |  | (74,975 | )
Unrealized gain due to valuation of investments available for sale. |  |  | (41,910 | ) |  |  | (36,721 | )
Gain generated in the reorganization of Pacífico EPS |  |  | (39,515 | ) |  |  | (39,515 | )
Deferred acquisitions costs - DAC |  |  | (30,322 | ) |  |  | (12,945 | )
Catastrophic insurance reserve |  |  | (9,561 | ) |  |  | (10,062 | )
Leasing operations related to loans |  |  | (5,063 | ) |  |  | (5,311 | )
Buildings revaluation |  |  | (2,578 | ) |  |  | (4,664 | )
Others |  |  | (16,549 | ) |  |  | (25,444 | )
Total |  |  | (150,280 | ) |  |  | (172,641 | )
Disclosure Income Tax Returns Major Subsidiaries Open For Examination Tax Authorities [Text Block] | Income tax returns of the major subsidiaries open for examination by the tax authorities are as follows:
Banco de Crédito del Perú | 2012 to 2017
Mibanco | 2014 to 2017
Prima AFP | 2013 to 2017
Pacífico Compañía de Seguros y Reaseguros | 2013 to 2017
Pacífico Peruano Suiza | 2013 to 2017
Disclosure Income Tax Returns Subsidiaries Respective Tax Authorities [Text Block] | The annual income tax declarations pending examination by the overseas tax authorities are the following:
Banco de Crédito de Bolivia | 2009 to 2017
Credicorp Capital Colombia | 2014 to 2017
Inversiones IMT S.A. | 2014 to 2017

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