XML 75 R60.htm IDEA: XBRL DOCUMENT
v3.19.1

TAX SITUATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
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 of the statutory income tax rate to the effective tax rate for the Group is as follows:
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | % |  |  | % |  |  | % |
Peruvian statutory income tax rate |  |  | 29.50 |  |  |  | 29.50 |  |  |  | 28.00 |
Increase (decrease) in the statutory tax rate due to: |  |  |  |  |  |  |  |  |  |  |  |
(i) Increase (decrease) arising from net income (loss) of subsidiaries not domiciled in Peru |  |  | 0.09 |  |  |  | (1.82 | ) |  |  | (0.04 | )
(ii) Non-taxable income, net |  |  | (2.39 | ) |  |  | (2.69 | ) |  |  | (1.23 | )
(iii)Effect of change in Peruvian tax rates |  |  | – |  |  |  | – |  |  |  | (0.53 | )
Effective income tax rate |  |  | 27.20 |  |  |  | 24.99 |  |  |  | 26.20 |
Disclosure of detailed information about income tax expenses [Text Block] |
|  | Income tax expense for the years ended December 31, 2018, 2017 and 2016 comprises:
|  | 2018 |  |  | 2017 |  |  | 2016 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Current - |  |  |  |  |  |  |  |  |  |  |  |
In Peru |  |  | 1,315,896 |  |  |  | 1,262,302 |  |  |  | 1,098,125 |
In other countries |  |  | 113,912 |  |  |  | 134,540 |  |  |  | 155,095 |
|  |  | 1,429,808 |  |  |  | 1,396,842 |  |  |  | 1,253,220 |
Deferred - |  |  |  |  |  |  |  |  |  |  |  |
In Peru |  |  | 87,952 |  |  |  | (18,264 | ) |  |  | 31,472 |
In other countries |  |  | 3,149 |  |  |  | 14,708 |  |  |  | 10,748 |
Effect of change in Peruvian tax rates |  |  | – |  |  |  | – |  |  |  | (13,992 | )
|  |  | 91,101 |  |  |  | (3,556 | ) |  |  | 28,228 |
Total |  |  | 1,520,909 |  |  |  | 1,393,286 |  |  |  | 1,281,448 |
Disclosure of deferred taxes [text block] |
|  | The following table presents a summary of the Group’s deferred income tax:
|  | 2018 |  |  | 2017 |
|  | S/(000) |  |  | S/(000) |
Deferred income tax asset, net |  |  |  |  |  |  |  |
Deferred asset |  |  |  |  |  |  |  |
Allowance for loan losses for loan portfolio |  |  | 674,689 |  |  |  | 604,828 |
Provision for sundry expenses |  |  | 46,314 |  |  |  | 44,885 |
Unrealized loss in valuation on cash flow hedge derivatives |  |  | 9,286 |  |  |  | 22,039 |
Provision for sundry risks |  |  | 285 |  |  |  | 20,173 |
Impairments in buildings for rent depreciation |  |  | 20,479 |  |  |  | 17,489 |
Fluctuation of the fair value of the covered bonds |  |  | – |  |  |  | 8,734 |
Carry forward tax losses |  |  | 6,790 |  |  |  | 13,332 |
Unrealized losses due to valuation of investments at fair value through other comprehensive income |  |  | 4,105 |  |  |  | – |
Unrealized losses due to valuation of investments available for sale. |  |  | – |  |  |  | 2,563 |
Others |  |  | 41,597 |  |  |  | 40,447 |
Deferred liability |  |  |  |  |  |
Intangibles, net |  |  | (159,621 | ) |  |  | (132,553 | )
Buildings depreciation |  |  | (68,398 | ) |  |  | (70,515 | )
Adjustment for difference in exchange of SUNAT and SBS |  |  | (47,289 | ) |  |  | (35,660 | )
Fluctuation of the fair value of the covered bonds |  |  | (16,558 | ) |  |  | – |
Deferred acquisitions costs - DAC |  |  | (14,913 | ) |  |  | (12,855 | )
Unrealized gain in valuation on cash flow hedge derivatives |  |  | (6,608 | ) |  |  | (8,431 | )
Unrealized gain due to valuation of investments at fair value through other comprehensive income |  |  | (3,190 | ) |  |  | – |
Unrealized gain due to valuation of investments available for sale |  |  | – |  |  |  | (8,095 | )
Buildings revaluation |  |  | (5,356 | ) |  |  | (5,917 | )
Unrealized gain in valuation on fair value hedge derivatives |  |  | (5,201 | ) |  |  | (5,687 | )
Others |  |  | (12,694 | ) |  |  | (14,720 | )
Total |  |  | 463,717 |  |  |  | 480,057 |
Deferred income tax liability, net |  |  |  |  |  |  |  |
Deferred asset |  |  |  |  |  |  |  |
Carry forward tax losses |  |  | 20,369 |  |  |  | 14,039 |
Unrealized losses due to valuation of investments at fair value through other comprehensive income |  |  | 11,893 |  |  |  | – |
Unrealized losses due to valuation of investments available for sale. |  |  | – |  |  |  | 1,746 |
Provision for sundry risks, net |  |  | 3,761 |  |  |  | 8,750 |
Deferred income due to commission – DIL |  |  | 7,503 |  |  |  | 8,326 |
Others |  |  | 13,424 |  |  |  | 11,154 |
Deferred liability |  |  |  |  |  |  |  |
Intangibles, net |  |  | (36,907 | ) |  |  | (48,797 | )
Gain generated in the reorganization of Pacífico EPS |  |  | (39,515 | ) |  |  | (39,515 | )
Deferred acquisitions costs – DAC |  |  | (28,581 | ) |  |  | (30,322 | )
Unrealized gain due to valuation of investments at fair value through other comprehensive income |  |  | (20,790 | ) |  |  | – |
Unrealized gain due to valuation of investments available for sale. |  |  | – |  |  |  | (41,910 | )
Fluctuation due to valuation of investments at fair value through profit or loss investments |  |  | (3,061 | ) |  |  | – |
Catastrophic insurance reserve |  |  | (9,950 | ) |  |  | (9,561 | )
Leasing operations related to loans |  |  | (4,788 | ) |  |  | (5,063 | )
Buildings depreciation |  |  | (3,076 | ) |  |  | (2,736 | )
Buildings revaluation |  |  | (1,694 | ) |  |  | (2,578 | )
Others |  |  | (17,191 | ) |  |  | (13,813 | )
Total |  |  | (108,603 | ) |  |  | (150,280 | )
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 S.A. |  | 2013 to 2018
Mibanco, Banco de la Microempresa S.A. |  | 2014 to 2018
Prima AFP S.A |  | 2014, 2016 to 2018
Pacífico Compañía de Seguros y Reaseguros |  | 2014 to 2018
Pacífico Peruano Suiza |  | 2014 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 |  | 2011, 2012, 2014 to 2018
Credicorp Capital Colombia |  | 2016 to 2018
Credicorp Capital Holding Chile |  | 2014 to 2018

X
- Definition The disclosure of detailed information about income tax returns major subsidiaries open for examination tax authorities. + References No definition available. + Details
Name: | bap_DisclosureIncomeTaxReturnsMajorSubsidiariesOpenForExaminationTaxAuthoritiesTextBlock
Namespace Prefix: | bap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about income tax returns subsidiaries respective tax authorities. + References No definition available. + Details
Name: | bap_DisclosureIncomeTaxReturnsSubsidiariesRespectiveTaxAuthoritiesTextBlock
Namespace Prefix: | bap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about income tax expenses. + References No definition available. + Details
Name: | bap_DisclosureOfDetailedInformationAboutIncomeTaxExpensesTextBlock
Namespace Prefix: | bap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure ofdetailed information about reconciliation between the statutory income tax rate and the effective tax rate + References No definition available. + Details
Name: | bap_DisclosureOfDetailedInformationAboutReconciliationBetweenStatutoryIncomeTaxRateAndEffectiveTaxRateTextBlock
Namespace Prefix: | bap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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

X
- Definition The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets] + 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_DisclosureOfDeferredTaxesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration