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INTANGIBLE ASSETS AND GOODWILL, NET (Tables) | 12 Months Ended
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Dec. 31, 2018
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, 2018, 2017 and 2016 was 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 |  |  | 2018 |  |  | 2017 |  |  | 2016 |
|  | 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 |  |  | 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 |
Additions |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 96,368 |  |  |  | 323,421 |  |  |  | – |  |  |  | 419,789 |  |  |  | 271,722 |  |  |  | 277,346 |
Transfers |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 202,876 |  |  |  | (202,604 | ) |  |  | (272 | ) |  |  | – |  |  |  | – |  |  |  | – |
Disposals and others |  |  | (3,598 | ) |  |  | (55,900 | ) |  |  | (3,171 | ) |  |  | (5,958 | ) |  |  | – |  |  |  | (35,194 | ) |  |  | – |  |  |  | – |  |  |  | (103,821 | ) |  |  | 29,208 |  |  |  | (25 | )
Balances at December 31 |  |  | 403,607 |  |  |  | – |  |  |  | 258,928 |  |  |  | 95,527 |  |  |  | 21,100 |  |  |  | 2,173,302 |  |  |  | 427,028 |  |  |  | 26,841 |  |  |  | 3,406,333 |  |  |  | 3,090,365 |  |  |  | 2,789,435 |
Accumulated amortization - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 |  |  | 231,552 |  |  |  | 55,900 |  |  |  | 111,653 |  |  |  | 2,739 |  |  |  | 13,187 |  |  |  | 1,305,603 |  |  |  | – |  |  |  | 26,841 |  |  |  | 1,747,475 |  |  |  | 1,464,894 |  |  |  | 1,242,843 |
Amortization of the year |  |  | 27,411 |  |  |  | – |  |  |  | 11,574 |  |  |  | 5,363 |  |  |  | 3,516 |  |  |  | 211,120 |  |  |  | – |  |  |  | – |  |  |  | 258,984 |  |  |  | 241,080 |  |  |  | 224,216 |
Disposals and others |  |  | (1,383 | ) |  |  | (55,900 | ) |  |  | (2,802 | ) |  |  | (1,030 | ) |  |  | – |  |  |  | (3,383 | ) |  |  | – |  |  |  | – |  |  |  | (64,498 | ) |  |  | 41,501 |  |  |  | (2,165 | )
Balance at December 31 |  |  | 257,580 |  |  |  | – |  |  |  | 120,425 |  |  |  | 7,072 |  |  |  | 16,703 |  |  |  | 1,513,340 |  |  |  | – |  |  |  | 26,841 |  |  |  | 1,941,961 |  |  |  | 1,747,475 |  |  |  | 1,464,894 |
Net carrying amount |  |  | 146,027 |  |  |  | – |  |  |  | 138,503 |  |  |  | 88,455 |  |  |  | 4,397 |  |  |  | 659,962 |  |  |  | 427,028 |  |  |  | – |  |  |  | 1,464,372 |  |  |  | 1,342,890 |  |  |  | 1,324,541 |
Disclosure of detailed information about client relationships intangible assets [text block] | This item consists of the following:
|  | 2018 |  |  | 2017 |
|  | S/(000) |  |  | S/(000) |
Prima AFP - AFP Unión Vida |  |  | 94,670 |  |  |  | 107,018 |
Mibanco |  |  | 27,065 |  |  |  | 39,093 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | 22,776 |  |  |  | 26,206 |
Mibanco - Edyficar Perú |  |  | 1,516 |  |  |  | 3,336 |
Net carrying amount |  |  | 146,027 |  |  |  | 175,653 |
Disclosure of detailed information about brand intangible assets [text block] | This item consists of the following:
|  | 2018 |  |  | 2017 |
|  | S/(000) |  |  | S/(000) |
Mibanco |  |  | 138,268 |  |  |  | 145,095 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | 235 |  |  |  | 5,351 |
Net carrying amount |  |  | 138,503 |  |  |  | 150,446 |
Disclosure of detailed information about fund manager contract intangible assets [text block] | This item consists of the following:
|  | 2018 |  |  | 2017 |
|  | S/(000) |  |  | S/(000) |
Credicorp Capital Colombia |  |  | 47,886 |  |  |  | 52,635 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | 40,569 |  |  |  | 46,111 |
Net carrying amount |  |  | 88,455 |  |  |  | 98,746 |
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:
|  | 2018 |  |  | 2017 |
|  | S/(000) |  |  | S/(000) |
Mibanco - Edyficar Perú |  |  | 273,694 |  |  |  | 273,694 |
Prima AFP - AFP Unión Vida |  |  | 124,641 |  |  |  | 124,641 |
Credicorp Capital Colombia |  |  | 74,391 |  |  |  | 77,746 |
Banco de Crédito del Perú |  |  | 52,359 |  |  |  | 52,359 |
Pacífico Seguros |  |  | 36,354 |  |  |  | 36,354 |
Atlantic Security Holding Corporation |  |  | 29,795 |  |  |  | 29,795 |
Crediseguro Seguros Personales |  |  | 96 |  |  |  | 96 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | – |  |  |  | 41,290 |
Net carrying amount |  |  | 591,330 |  |  |  | 635,975 |
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 2018 and 2017:
|  | At December 31, 2018 |
Description |  | Terminal value growth rate |  |  | Discount rate |
|  | % |  |  | % |
Mibanco - Edyficar Perú |  |  | 3.00 |  |  |  | 14.18 |
Prima AFP - AFP Unión Vida |  |  | 1.00 |  |  |  | 10.73 |
Credicorp Capital Colombia |  |  | 3.80 |  |  |  | 14.65 |
Banco de Crédito del Perú |  |  | 5.00 |  |  |  | 11.15 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | 5.25 |  |  |  | 13.68 |
Pacífico Seguros (*) |  |  | 5.00 |  |  |  | 12.05 and 14.00 |
Atlantic Security Holding Corporation |  |  | 2.00 |  |  |  | 10.07 |
| (*) | As of December 31, 2018, corresponds to the discount rates used to determine the recoverable value for the general and life insurance business lines cash flows that comprise the merged entity in 2017 period, see Note 2(c).
|  | 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 |
Credicorp Capital Holding Chile - Inversiones IMT |  |  | 5.25 |  |  |  | 11.72 |
Pacífico Seguros |  |  | 5.00 |  |  |  | 11.24 and 12.38 |
Atlantic Security Holding Corporation |  |  | 2.00 |  |  |  | 10.31 |

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