XML 143 R123.htm IDEA: XBRL DOCUMENT
v3.21.1

OTHER ASSETS AND OTHER LIABILITIES (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | --- | --- | ---
Financial instruments: |  |  |  |
Receivables | S/ 1,307,187 | S/ 1,311,892 |  |
Derivatives receivable | 1,214,497 | 1,092,107 |  |
Receivables from sale of invesments (h) | 271,066 | 278,580 |  |
Operations in process | 245,303 | 110,389 |  |
Financial instruments | 3,038,053 | 2,792,968 |  |
Non-financial instruments: |  |  |  |
Deferred fees | 1,039,557 | 1,056,656 |  |
Investment in associates | 645,886 | 628,822 |  |
Investment properties, net | 466,859 | 450,929 |  |
Income tax prepayments, net | 303,838 | 191,502 |  |
Adjudicated assets, net | 135,089 | 143,349 |  |
Improvements in leased premises | 90,146 | 112,385 |  |
VAT (IGV) tax credit | 49,364 | 75,605 |  |
Others | 9,198 | 26,441 |  |
Others Non-financial Assets | 2,739,937 | 2,685,689 |  |
Total | 5,777,990 | 5,478,657 |  |
Financial instruments: |  |  |  |
Accounts payable | 1,788,956 | 1,670,525 |  |
Derivatives payable | 1,205,213 | 1,040,282 |  |
Accounts payable for acquisitions of investments (h) | 260,786 | 311,348 |  |
Salaries and other personnel expenses | 614,349 | 760,140 |  |
Allowance for indirect loan losses, Note 7 | 536,863 | 383,797 |  |
Operations in process | 72,800 | 80,734 |  |
Other financial liabilities | 4,478,967 | 4,246,826 |  |
Non-financial instruments: |  |  |  |
Taxes | 293,873 | 644,802 |  |
Deferred income tax, Note 18 | 105,529 | 134,204 |  |
Provision for sundry risks | 514,382 | 359,853 | S/ 342,350 | S/ 275,841
Others | 199,937 | 229,807 |  |
Non financial liabilities | 1,008,192 | 1,234,462 |  |
Total other liabilities | S/ 5,487,159 | S/ 5,481,288 |  |

X
- Definition The amount of advances received by the entity before the related operations is performed. + References No definition available. + Details
Name: | bap_AdvancesReceivedForOperationsInProcess
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of allowance for indirect loan losses. + References No definition available. + Details
Name: | bap_AllowanceForIndirectLoanLosses
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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

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

X
- Definition The carryingamount of deferredfees. + References No definition available. + Details
Name: | bap_DeferredFees
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of improvements in leased premises. + References No definition available. + Details
Name: | bap_ImprovementsInLeasedPremises
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of Miscellaneous other non financial assets. + References No definition available. + Details
Name: | bap_MiscellaneousOtherNonfinancialAssets
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non financial liabilities. + References No definition available. + Details
Name: | bap_NonFinancialLiabilities
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of operations which are in process capitalised for the period. + References No definition available. + Details
Name: | bap_OperationsInProcess
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of other financial assets classified as derivative instruments. + References No definition available. + Details
Name: | bap_OtherDerivativeFinancialAssets
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of other financial liabilities classified as derivative instruments. + References No definition available. + Details
Name: | bap_OtherDerivativeFinancialLiabilities
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of other financial liabilities classified as payables for sale of invesments. + References No definition available. + Details
Name: | bap_PayablesForAcquisitionOfInvestements
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of receivables by the entity. + References No definition available. + Details
Name: | bap_Receivables
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of other financial assets classified as receivables from sale of invesments. + References No definition available. + Details
Name: | bap_RecievablesFromSaleOfInvestements
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Them salary and other personnel expenses due to employees for services used in the entity's business. + References No definition available. + Details
Name: | bap_SalariesAndOtherPersonnelExpensesPayable
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of assets which are seized or forfeited by state. + References No definition available. + Details
Name: | bap_SeizedAssets
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

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

X
- Definition The amount of current tax for current and prior periods to the extent unpaid. Current tax is the amount of income taxes payable (recoverable) in respect of the taxable profit (tax loss) for a period. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph n -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_n&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CurrentTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_76&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2020-01-01 -Paragraph 79 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2020-en-r&anchor=para_79_d&doctype=Standard -URIDate 2020-01-01 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_InvestmentProperty
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of investments in associates in an entity's separate financial statements. [Refer: Associates [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 27 -IssueDate 2020-01-01 -Paragraph 10 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=27&code=ifrs-tx-2020-en-r&anchor=para_10&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_InvestmentsInAssociates
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of deferred tax liabilities net of deferred tax assets, when the absolute amount of deferred tax liabilities is greater than the absolute amount of deferred tax assets. [Refer: Deferred tax assets; Deferred tax liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 12 -IssueDate 2020-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2020-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_NetDeferredTaxLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of assets that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 54 -Subparagraph m -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_54_m&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of liabilities that the entity does not separately disclose in the same statement or note. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of non-financial assets that the entity does not separately disclose in the same statement or note. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherNonfinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of non-financial liabilities that the entity does not separately disclose in the same statement or note. [Refer: Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_55&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherNonfinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of provisions other than provisions for employee benefits. [Refer: Provisions] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 37 -IssueDate 2020-01-01 -Paragraph 84 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=37&code=ifrs-tx-2020-en-r&anchor=para_84_a&doctype=Standard -URIDate 2020-01-01 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_OtherProvisions
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Receivables that represent amounts paid for goods and services before they have been delivered. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_Prepayments
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of payment due to suppliers for goods and services used in the entity's business. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_TradeAndOtherPayablesToTradeSuppliers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of receivables related to a value added tax. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2020-01-01 -Paragraph 78 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2020-en-r&anchor=para_78_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ValueAddedTaxReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant