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OTHER INCOME AND EXPENSES | 12 Months Ended
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Dec. 31, 2021
OTHER INCOME AND EXPENSES [Abstract] |
OTHER INCOME AND EXPENSES |
29 | OTHER INCOME AND EXPENSES
This item consists of the following:
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Other income |  |  |  |  |  |  |  |  |  |  |  |
Rental income |  |  | 35,218 |  |  |  | 37,882 |  |  |  | 75,800 |
Income from resolution of IFRS 16 contracts |  |  | 16,817 |  |  |  | 8,273 |  |  |  | – |
Revenue from sale of loan portfolio (i) |  |  | 15,700 |  |  |  | 28,728 |  |  |  | 37,847 |
Recoveries of other accounts receivable and other assets |  |  | 3,728 |  |  |  | 1,137 |  |  |  | 13,796 |
Net gain from sale of adjudicated assets |  |  | 2,851 |  |  |  | 728 |  |  |  | – |
Net income from the sale of property, furniture and equipment |  |  | 1,916 |  |  |  | 8,523 |  |  |  | 16,869 |
Net income from the sale of investment properties |  |  | – |  |  |  | – |  |  |  | 23,629 |
Others (ii) |  |  | 187,486 |  |  |  | 201,710 |  |  |  | 176,288 |
Total other income |  |  | 263,716 |  |  |  | 286,981 |  |  |  | 344,229 |
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Other expenses |  |  |  |  |  |  |  |  |  |  |  |
Provision for sundry risks, Note 13(k) (iii) |  |  | 70,824 |  |  |  | 140,897 |  |  |  | 27,272 |
Losses due to operational risk |  |  | 58,956 |  |  |  | 54,818 |  |  |  | 29,878 |
Association in participation |  |  | 47,176 |  |  |  | 52,020 |  |  |  | 22,636 |
Provision for other accounts receivable |  |  | 28,324 |  |  |  | 51,517 |  |  |  | 8,059 |
Expenses on improvements in building for rent |  |  | 23,814 |  |  |  | 25,773 |  |  |  | 30,721 |
Various operating expenses (iv) |  |  | 18,959 |  |  |  | 106,776 |  |  |  | – |
Intangible losses due to withdrawals and dismissed projects |  |  | 17,630 |  |  |  | 40,342 |  |  |  | 22,492 |
Donations (v) |  |  | 9,949 |  |  |  | 128,884 |  |  |  | 10,378 |
Administrative and tax penalties |  |  | 1,601 |  |  |  | 3,029 |  |  |  | 2,659 |
Loss on sale of investment properties |  |  | – |  |  |  | 1,328 |  |  |  | – |
Net loss from sale of adjudicated assets |  |  | – |  |  |  | – |  |  |  | 9,617 |
Others (vi) |  |  | 155,030 |  |  |  | 152,684 |  |  |  | 104,757 |
Total other expenses |  |  | 432,263 |  |  |  | 758,068 |  |  |  | 268,469 |
| (i) | As of December 31, 2021, the main portfolio sale was carried out under the modality of assignment of rights to Deutsche Bank AG / SPV I S.A.C. The capital sold of judicial and written-off portfolio was S/46.7 million and S/14.8 million, respectively, for a total value of S/18.7 million, generating a profit of S/12.2 million, among other minor sales. As of December 31, 2020, the main revenues from portfolio sales were the sale of judicial portfolio in the modality of assignment of rights to Deutsche Bank AG/SPVI S.A. for S/25.9 million, sale of 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 sales.
| (ii) | The balance is mainly comprised of the recovery of legal collection expenses for personal loans and credit card products, reimbursement for the transfer of license fees, tax refunds, among other minor items.
| (iii) | The variation corresponds mainly to the fact that there were no legal provisions recorded by the subsidiary ASB Bank Corp during the year 2021 period while during the year 2020 period S/71.9 million were recorded for this concept.
| (iv) | The variation corresponds to the higher expenses incurred by the health emergency during 2020, such as safety equipment, mobility vouchers, medical expenses, food, rapid tests, temperature measurement, among others.
| (v) | In 2020, the Group made donations mainly through its subsidiaries BCP and MiBanco, a donation of S/100.0 million was the fundraising campaign called “#YoMeSumo” from BCP and S/10.0 million a donation from MiBanco, in both cases, to raise funds for the poorest families affected by COVID-19.
| (vi) | The balance is mainly comprised of expenses for agency closings, expenses for system failures and incidents, reimbursement of commissions and interest, among other minor expenses.

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