XML 137 R82.htm IDEA: XBRL DOCUMENT
v3.20.1

SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of the balances of the provision for impairment under IAS 39 and IFRS 9 (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2018
--- | --- | --- | ---
Financial asset: |  |  |
Loans | S/ 110,485,717 | S/ 105,806,998 |
Premiums and other policies receivable |  |  | S/ 649,135
Accounts receivable from reinsurers and coinsurers | S/ 1,657,206 | 2,594,712 |
Total investments |  |  | 164,228,539
Financial liabilities: |  |  |
Total financial liabilities |  |  | 139,747,905
IAS 39 [Member] |  |  |
Financial asset: |  |  |
Investment at amortized cost |  |  | 0
Loans |  |  | 4,500,498
Premiums and other policies receivable |  | S/ 7,694 | 12,255
Accounts receivable from reinsurers and coinsurers |  |  | 8,715
Total investments |  |  | 4,521,468
Financial liabilities: |  |  |
Provision for credit losses on indirect loans |  |  | 442,510
Total financial liabilities |  |  | 442,510
In accordance with IFRS 9 [member] |  |  |
Financial asset: |  |  |
Investment at amortized cost |  |  | 1,736
Loans |  |  | 4,707,266
Premiums and other policies receivable |  |  | 19,949
Accounts receivable from reinsurers and coinsurers |  |  | 8,857
Total investments |  |  | 4,737,808
Financial liabilities: |  |  |
Provision for credit losses on indirect loans |  |  | 556,694
Total financial liabilities |  |  | 556,694
Financial liability [Member] | IAS 39 [Member] |  |  |
Financial liabilities: |  |  |
Provision for credit losses on indirect loans |  |  | 114,184
Total financial liabilities |  |  | 114,184
Financial assets impaired [member] |  |  |
Financial asset: |  |  |
Premiums and other policies receivable |  |  | (7,694)
Total investments |  |  | 216,340
Financial assets impaired [member] | IAS 39 [Member] |  |  |
Financial asset: |  |  |
Investment at amortized cost |  |  | 1,736
Loans |  |  | 206,768
Accounts receivable from reinsurers and coinsurers |  |  | 142
Total investments |  |  | S/ 216,340

X
- Definition Investments at amortized cost + References No definition available. + Details
Name: | bap_InvestmentAtAmortizedCost
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition It represents of premiums and other receivables + References No definition available. + Details
Name: | bap_PremiumsAndOtherPoliciesReceivable
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition It represents of credit lossses on indirect loans + References No definition available. + Details
Name: | bap_ProvisionForCreditLossesOnIndirectLoans
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amounts receivable resulting from related party transactions. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2019-01-01 -Paragraph 20 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&anchor=para_20&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2019-01-01 -Paragraph 18 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2019-en-r&anchor=para_18_b&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_AmountsReceivableRelatedPartyTransactions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35M&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

X
- Definition The amount of loans and advances the entity has made to customers. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_55&doctype=Standard -URIDate 2019-03-27 + Details
Name: | ifrs-full_LoansAndAdvancesToCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=bap_IAS39Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_InAccordanceWithIFRS9Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CreditImpairmentOfFinancialInstrumentsAxis=bap_FinancialLiabilityMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ImpairmentOfFinancialAssetsAxis=ifrs-full_FinancialAssetsImpairedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |