XML 56 R36.htm IDEA: XBRL DOCUMENT
v3.21.1

OTHER INCOME AND EXPENSES | 12 Months Ended
--- | ---
Dec. 31, 2020
OTHER INCOME AND EXPENSES |
OTHER INCOME AND EXPENSES | 29 OTHER INCOME AND EXPENSES This item consists of the following:
|  | 2020 |  | 2019 |  | 2018
|  | S/(000) |  | S/(000) |  | S/(000)
Other income |  |  |  |  |  |
Rental income |  | 37,882 |  | 37,847 |  | 35,941
Revenue from sale of loan portfolio (i) |  | 28,728 |  | 75,800 |  | 26,616
Net income from the sale of property, furniture and equipment |  | 8,523 |  | 16,869 |  | 54,952
Income from resolution of IFRS 16 contracts |  | 8,273 |  | — |  | —
Recoveries of other accounts receivable and other assets |  | 1,137 |  | 13,796 |  | 79
Net gain from sale of adjudicated assets |  | 728 |  | — |  | —
Net income from the sale of investment properties |  | — |  | 23,629 |  | 12,541
Others (ii) |  | 201,710 |  | 176,288 |  | 143,753
Total other income |  | 286,981 |  | 344,229 |  | 273,882
|  | 2020 |  | 2019 |  | 2018
|  | S/(000) |  | S/(000) |  | S/(000)
Other expenses |  |  |  |  |  |
Provision for sundry risks, Note 13(f) |  | 140,897 |  | 27,272 |  | 42,236
Donations (iii) |  | 128,884 |  | 10,378 |  | 10,550
Various operating expenses (iv) |  | 106,776 |  | — |  | —
Losses due to operational risk |  | 54,818 |  | 29,878 |  | 46,528
Association in participation |  | 52,020 |  | 22,636 |  | 14,526
Provision for other accounts receivable |  | 51,517 |  | 8,059 |  | 7,174
Intangible losses due to withdrawals and dismissed projects |  | 40,342 |  | 22,492 |  | —
Expenses on improvements in building for rent |  | 25,773 |  | 30,721 |  | 36,551
Administrative and tax penalties |  | 3,029 |  | 2,659 |  | 4,301
Net loss from sale of adjudicated assets |  | — |  | 9,617 |  | 3,411
Loss on sale of investment properties |  | 1,328 |  | — |  | —
Others (v) |  | 152,684 |  | 104,757 |  | 74,670
Total other expenses |  | 758,068 |  | 268,469 |  | 239,947
| (i) |  | Income from portfolio sale is mainly explained by the sale of the judicial portfolio in the form of transfer of rights to Deutsche Bank AG/SPVI S.A. for S/25.9 million and sale of a written-off portfolio to Conecta CNS S.A for S/1.9 million and JS Ornamental Peruvian Fish EIRL for S/0.6 million, among other minor ones. (Income from portfolio sale is mainly explained by the sale of judicial portfolio for S/19.2 million with GS Perú Loans Holdings LTD and S/3.8 million with Administradora del Comercio SA and written off portfolio for S/27.7 million with System Cobro Perú SAC , Four Capital SAC for S/10.0 million, Empresa de Recaudación SAC for S/4.8 million, among other minor ones, as of December 31, 2019).
| (ii) |  | The balance is mainly made up of income due to penalties for breach of contract, commissions for recovery in civil and judicial processes of personal credit products and credit cards; also collection of commissions for relocation, vehicle taxes, property, fines and infractions to customers of the Leasing product.
| (iii) |  | As of December 31, 2020, the Group has made donations mainly through its subsidiaries BCP and MiBanco, a donation of S / 100.0 million was the fundraising campaign called “#YoMeSumo” by BCP and S/ 10.0 million a donation from MiBanco, in both cases, to raise funds for the poorest families affected by COVID19.
| (iv) |  | It corresponds to the expenses incurred by the health emergency such as safety equipment, mobility vouchers, medical expenses, food, rapid tests, temperature measurement, among others.
| (v) |  | The increase corresponds mainly to expenses for write-offs of unrecovered accounts receivable related to tax works, expenses for closing agencies, litigation and customer claims, among other minor expenses.

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

X
- Definition The disclosure of other operating income or expense. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_10_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_DisclosureOfOtherOperatingIncomeExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration