XML 74 R59.htm IDEA: XBRL DOCUMENT
v3.19.1

EQUITY (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Disclosure of equity [Abstract] |
Disclosure of treasury shares [text block] | We present below the treasury stock owned by the Group entities at December 31, 2018, 2017 and 2016:
|  | 2018 |  |  | 2017 |  |  | 2016 |
Atlantic Security Holding Corporation |  |  | 14,620,846 |  |  |  | 14,620,846 |  |  |  | 14,620,846 |
Share-based compensation plans, Note 19 |  |  | 260,548 |  |  |  | 276,011 |  |  |  | 277,436 |
Others |  |  | 1,880 |  |  |  | 5,151 |  |  |  | 17,255 |
|  |  | 14,883,274 |  |  |  | 14,902,008 |  |  |  | 14,915,537 |
Disclosure of reserves within equity [text block] | “Other reserves” include unrealized gains (losses) on fair value through other comprehensive investments (available-for-sale investments under IAS 39, at December 31, 2017 and 2016) and on cash flow hedges derivative instruments, net of deferred income tax and non-controlling interest. Movement was as follows:
|  | Net unrealized gains (losses): |
|  | Reserve for investments at fair value through other comprehensive income |  |  | Reserve for available-for- sale investments |  |  | Reserve for cash flow hedges |  |  | Foreign currency translation reserve |  |  | Total |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Balance at January 1, 2016 |  |  | – |  |  |  | 652,904 |  |  |  | 45,050 |  |  |  | 64,741 |  |  |  | 762,695 |
Increase in net unrealized gains on investments |  |  | – |  |  |  | 554,869 |  |  |  | – |  |  |  | – |  |  |  | 554,869 |
Transfer of net realized gains on investments to profit or loss, net of realized loss |  |  | – |  |  |  | (75,444 | ) |  |  | – |  |  |  | – |  |  |  | (75,444 | )
Transfer of the impairment loss on investments to profit or loss, Note 23 |  |  | – |  |  |  | 14,459 |  |  |  | – |  |  |  | – |  |  |  | 14,459 |
Change in net unrealized gains on cash flow hedges |  |  | – |  |  |  | – |  |  |  | (16,724 | ) |  |  | – |  |  |  | (16,724 | )
Transfer of net realized losses on cash flow hedges to profit or loss |  |  | – |  |  |  | – |  |  |  | (3,676 | ) |  |  | – |  |  |  | (3,676 | )
Foreign exchange translation |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (26,448 | ) |  |  | (26,448 | )
Balance at December 31, 2016 |  |  | – |  |  |  | 1,146,788 |  |  |  | 24,650 |  |  |  | 38,293 |  |  |  | 1,209,731 |
Increase in net unrealized gains on investments |  |  | – |  |  |  | 873,868 |  |  |  | – |  |  |  | – |  |  |  | 873,868 |
Transfer of net realized gains on investments to profit or loss, net of realized loss |  |  | – |  |  |  | (517,006 | ) |  |  | – |  |  |  | – |  |  |  | (517,006 | )
Transfer of the impairment loss on investments to profit or loss Note 23 |  |  | – |  |  |  | 766 |  |  |  | – |  |  |  | – |  |  |  | 766 |
Change in net unrealized loss on cash flow hedges |  |  | – |  |  |  | – |  |  |  | (59,709 | ) |  |  | – |  |  |  | (59,709 | )
Transfer of net realized losses on cash flow hedges to profit or loss |  |  | – |  |  |  | – |  |  |  | 2,278 |  |  |  | – |  |  |  | 2,278 |
Foreign exchange translation |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (54,334 | ) |  |  | (54,334 | )
Balance at December 31, 2017 |  |  | – |  |  |  | 1,504,416 |  |  |  | (32,781 | ) |  |  | (16,041 | ) |  |  | 1,455,594 |
Change in accounting policy, Note 3(a)(i) |  |  | 1,285,458 |  |  |  | (1,504,416 | ) |  |  | – |  |  |  | – |  |  |  | (218,958 | )
Balance at December 31, 2017 - Restated |  |  | 1,285,458 |  |  |  | – |  |  |  | (32,781 | ) |  |  | (16,041 | ) |  |  | 1,236,636 |
Decrease in net unrealized gains on investments |  |  | (562,545 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (562,545 | )
Transfer of net realized gains on investments to profit or loss, net of realized loss |  |  | (38,983 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (38,983 | )
Credit loss of investments recorded against profit or loss, Note 23 |  |  | (1,909 | ) |  |  | – |  |  |  | – |  |  |  | – |  |  |  | (1,909 | )
Change in net unrealized gains on cash flow hedges |  |  | – |  |  |  | – |  |  |  | 73,263 |  |  |  | – |  |  |  | 73,263 |
Transfer of net realized losses on cash flow hedges to profit or loss |  |  | – |  |  |  | – |  |  |  | (43,643 | ) |  |  | – |  |  |  | (43,643 | )
Foreign exchange translation |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 45,634 |  |  |  | 45,634 |
Balance at December 31, 2018 |  |  | 682,021 |  |  |  | – |  |  |  | (3,161 | ) |  |  | 29,593 |  |  |  | 708,453 |
Disclosure of analysis of other comprehensive income by item [text block] | The consolidated statement of comprehensive income includes other comprehensive income from fair value through other comprehensive income investments under IFRS 9 (available-for-sale investments under IAS 39, at December 31, 2018) and derivatives financial instruments used as cash flow hedges; their movements are as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Investments at fair value through other comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized losses on investments |  |  | (583,385 | ) |  |  | – |  |  |  | – |
Transfer of realized gains on available-for-sale investments to profit or loss, net of realized losses |  |  | (38,983 | ) |  |  | – |  |  |  | – |
Transfer of expected losses on investments to profit or loss |  |  | (1,909 | ) |  |  | – |  |  |  | – |
Sub total |  |  | (624,277 | ) |  |  | – |  |  |  | – |
Non-controlling interest |  |  | (6,397 | ) |  |  | – |  |  |  | – |
Income tax |  |  | (11,831 | ) |  |  | – |  |  |  | – |
|  |  | (642,505 | ) |  |  | – |  |  |  | – |
Capital instruments |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains |  |  | 20,840 |  |  |  | – |  |  |  | – |
Non-controlling interest |  |  | (37 | ) |  |  | – |  |  |  | – |
Income tax |  |  | 168 |  |  |  | – |  |  |  | – |
|  |  | 20,971 |  |  |  | – |  |  |  | – |
Available-for-sale investments: |  |  |  |  |  |  |  |  |  |  |  |
Unrealized gains on available-for-sale investments |  |  | – |  |  |  | 873,868 |  |  |  | 554,869 |
Transfer of realized gains on available-for-sale investments to profit or loss, net of realized losses |  |  | – |  |  |  | (517,006 | ) |  |  | (75,444 | )
Transfer of impairment losses on available-for-sale investments to profit or loss |  |  | – |  |  |  | 766 |  |  |  | 14,459 |
Sub total |  |  | – |  |  |  | 357,628 |  |  |  | 493,884 |
Non-controlling interest |  |  | – |  |  |  | 4,120 |  |  |  | 1,799 |
Income tax |  |  | – |  |  |  | 13,962 |  |  |  | 22,975 |
|  |  | – |  |  |  | 375,710 |  |  |  | 518,658 |
Cash flow hedge: |  |  |  |  |  |  |  |  |  |  |  |
Net gains (losses) on cash flow hedges |  |  | 73,263 |  |  |  | (59,709 | ) |  |  | (16,724 | )
Transfer of net realized losses (gains) on cash flow hedges to profit or loss |  |  | (43,643 | ) |  |  | 2,278 |  |  |  | (3,676 | )
Sub total |  |  | 29,620 |  |  |  | (57,431 | ) |  |  | (20,400 | )
Non-controlling interest |  |  | 679 |  |  |  | (1,219 | ) |  |  | 585 |
Income tax |  |  | 10,942 |  |  |  | (18,719 | ) |  |  | (2,294 | )
|  |  | 41,241 |  |  |  | (77,369 | ) |  |  | (22,109 | )
Foreign exchange translation: |  |  |  |  |  |  |  |  |  |  |  |
Exchange gains or losses |  |  | 45,634 |  |  |  | (54,334 | ) |  |  | (26,448 | )
Non-controlling interest |  |  | 21 |  |  |  | 107 |  |  |  | (123 | )
|  |  | 45,655 |  |  |  | (54,227 | ) |  |  | (26,571 | )
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Attributable to: |  |  |  |  |  |  |  |  |  |  |  |
Credicorp's equity holders |  |  | (528,183 | ) |  |  | 245,863 |  |  |  | 447,036 |
Non-controlling interest |  |  | (5,734 | ) |  |  | 3,008 |  |  |  | 2,261 |
|  |  | (533,917 | ) |  |  | 248,871 |  |  |  | 449,297 |

X
- References No definition available. + Details
Name: | bap_DisclosureOfEquityAbstract
Namespace Prefix: | bap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure of the analysis of other comprehensive income by item. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 106A -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_106A&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfAnalysisOfOtherComprehensiveIncomeByItemExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of reserves within equity. [Refer: Other reserves [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_79_b&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfReservesAndOtherEquityInterestExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of treasury shares. [Refer: Treasury shares] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_10_e&doctype=Standard -URIDate 2018-03-16 + Details
Name: | ifrs-full_DisclosureOfTreasurySharesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration