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OTHER ASSETS AND OTHER LIABILITIES (Tables) | 12 Months Ended
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Dec. 31, 2021
OTHER ASSETS AND OTHER LIABILITIES [Abstract] |
Components of Other Assets and Liabilities |
| a) | This item consists of the following:
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
Other assets - |  |  |  |  |  |  |  |
Financial instruments: |  |  |  |  |  |  |  |
Receivables (b) |  |  | 1,524,407 |  |  |  | 1,307,187 |
Derivatives receivable (c) |  |  | 1,661,628 |  |  |  | 1,214,497 |
Operations in process (d) |  |  | 195,875 |  |  |  | 245,303 |
Receivables from sale of investments (e) |  |  | 76,852 |  |  |  | 271,066 |
|  |  | 3,458,762 |  |  |  | 3,038,053 |
Non-financial instruments: |  |  |  |  |  |  |  |
Deferred fees (f) |  |  | 967,622 |  |  |  | 1,039,557 |
Investment in associates (g) |  |  | 658,697 |  |  |  | 645,886 |
Investment properties, net (h) |  |  | 469,113 |  |  |  | 466,859 |
Income tax prepayments, net |  |  | 436,961 |  |  |  | 303,838 |
Adjudicated assets, net |  |  | 136,125 |  |  |  | 135,089 |
Improvements in leased premises |  |  | 65,867 |  |  |  | 90,146 |
VAT (IGV) tax credit |  |  | 50,120 |  |  |  | 49,364 |
Others |  |  | 9,241 |  |  |  | 9,198 |
|  |  | 2,793,746 |  |  |  | 2,739,937 |
Total |  |  | 6,252,508 |  |  |  | 5,777,990 |
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
Other liabilities - |  |  |  |  |  |  |  |
Financial instruments: |  |  |  |  |  |  |  |
Accounts payable (i) |  |  | 2,103,062 |  |  |  | 1,788,956 |
Derivatives payable (c) |  |  | 1,524,761 |  |  |  | 1,205,213 |
Salaries and other personnel expenses |  |  | 825,000 |  |  |  | 591,541 |
Allowance for indirect loan losses, Note 7(c) |  |  | 593,703 |  |  |  | 536,863 |
Accounts payable for acquisitions of investments (e) |  |  | 241,026 |  |  |  | 260,786 |
Operations in process (d) |  |  | 51,763 |  |  |  | 72,800 |
Dividends payable (j) |  |  | 18,880 |  |  |  | 22,808 |
|  |  | 5,358,195 |  |  |  | 4,478,967 |
Non-financial instruments: |  |  |  |  |  |  |  |
Provision for sundry risks (k) |  |  | 614,012 |  |  |  | 514,382 |
Taxes |  |  | 337,511 |  |  |  | 293,873 |
Others |  |  | 211,661 |  |  |  | 199,937 |
|  |  | 1,163,184 |  |  |  | 1,008,192 |
Total |  |  | 6,521,379 |  |  |  | 5,487,159 |
Fair Value of Derivative Financial Instruments, Recorded as an Asset or a Liability | The table below shows as of December 31, 2021 and 2020 the fair value of derivative financial instruments, recorded as an asset or a liability, together with their notional amounts and maturities. The nominal amount, recorded gross, is the amount of a derivative’s underlying asset and is the basis upon which the fair value of derivatives is measured.
|  |  |  | 2021 |  |  | 2020 |  |  | 2021 and 2020 |
|  |  |  | Assets |  |  | Liabilities |  |  | Notional amount |  |  | Maturity |  |  | Assets |  |  | Liabilities |  |  | Notional amount |  |  | Maturity |  |  | Related instruments |
|  |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  |  |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  |  |  |  |  |
Derivatives held for trading (i) - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Foreign currency forwards |  |  |  |  | 344,780 |  |  |  | 387,371 |  |  |  | 28,618,406 |  |  | January 2022 / June 2023 |  |  |  | 256,891 |  |  |  | 257,999 |  |  |  | 22,030,623 |  |  | January 2021 / October 2022 |  |  | – |
Interest rate swaps |  |  |  |  | 367,906 |  |  |  | 320,186 |  |  |  | 26,878,186 |  |  | January 2022 / December 2031 |  |  |  | 600,718 |  |  |  | 613,624 |  |  |  | 20,447,415 |  |  | January 2021 / December 2031 |  |  | – |
Currency swaps |  |  |  |  | 860,170 |  |  |  | 795,845 |  |  |  | 15,935,149 |  |  | January 2022 / January 2033 |  |  |  | 323,425 |  |  |  | 181,454 |  |  |  | 9,095,243 |  |  | January 2021 / January 2033 |  |  | – |
Foreign exchange options |  |  |  |  | 2,485 |  |  |  | 3,258 |  |  |  | 576,398 |  |  | January 2022 /December 2022 |  |  |  | 2,673 |  |  |  | 3,547 |  |  |  | 426,848 |  |  | January 2021 / June 2021 |  |  | – |
Futures |  |  |  |  | 19 |  |  |  | 405 |  |  |  | 72,165 |  |  | March 2022 / November 2022 |  |  |  | 2,694 |  |  |  | 2,616 |  |  |  | 32,589 |  |  | March 2021 |  |  | – |
|  |  |  |  | 1,575,360 |  |  |  | 1,507,065 |  |  |  | 72,080,304 |  |  |  |  |  |  | 1,186,401 |  |  |  | 1,059,240 |  |  |  | 52,032,718 |  |  |  |  |  |  |
Derivatives held as hedges |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash flow hedges - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps (IRS) |  | 17(a)(v) |  |  | – |  |  |  | 1,076 |  |  |  | 119,610 |  |  | March 2022 |  |  |  | – |  |  |  | 2,525 |  |  |  | 108,630 |  |  | March 2022 |  |  | Bonds issued |
Interest rate swaps (IRS) |  | 15(b)(ii) |  |  | – |  |  |  | – |  |  |  | – |  |  | – |  |  |  | – |  |  |  | 315 |  |  |  | 362,100 |  |  | March 2021 |  |  | Debt to banks |
Interest rate swaps (IRS) |  | 17(a)(viii) |  |  | – |  |  |  | – |  |  |  | – |  |  | – |  |  |  | – |  |  |  | 1,473 |  |  |  | 253,470 |  |  | March 2021 |  |  | Bonds issued |
Interest rate swaps (IRS) |  | 15(b)(iv) |  |  | – |  |  |  | – |  |  |  | – |  |  | – |  |  |  | – |  |  |  | 72 |  |  |  | 181,050 |  |  | March 2021 |  |  | Debt to banks |
Interest rate swaps (IRS) |  | 15(b)(iii) |  |  | – |  |  |  | – |  |  |  | – |  |  | – |  |  |  | – |  |  |  | 60 |  |  |  | 181,050 |  |  | March 2021 |  |  | Debt to banks |
Cross currency swaps (CCS) |  | 17(a)(ii) |  |  | 36,512 |  |  |  | – |  |  |  | 199,350 |  |  | January 2025 |  |  |  | 5,090 |  |  |  | – |  |  |  | 181,050 |  |  | January 2025 |  |  | Bonds issued |
Cross currency swaps (CCS) |  | 5(c)(i) |  |  | 16,972 |  |  |  | – |  |  |  | 179,415 |  |  | August 2026 |  |  |  | – |  |  |  | 29,001 |  |  |  | 162,945 |  |  | August 2026 |  |  | Repurchase agreements |
Cross currency swaps (CCS) |  | 5(c)(ii) |  |  | 12,845 |  |  |  | – |  |  |  | 99,675 |  |  | August 2026 |  |  |  | – |  |  |  | 11,797 |  |  |  | 90,525 |  |  | August 2026 |  |  | Repurchase agreements |
Cross currency swaps (CCS) |  | 6(b)(i)(v) |  |  | 19,939 |  |  |  | 4,126 |  |  |  | 154,635 |  |  | January 2022 / September 2024 |  |  |  | 18,224 |  |  |  | 74,677 |  |  |  | 487,046 |  |  | January 2021 / September 2024 |  |  | Investments (*) |
Cross currency swaps (CCS) |  | 17(a)(vi) |  |  | – |  |  |  | 216 |  |  |  | 173,215 |  |  | December 2023 |  |  |  | 4,782 |  |  |  | – |  |  |  | 175,345 |  |  | August 2021 |  |  | Bonds issued |
Fair value hedges - |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swaps (IRS) |  | 6(b) |  |  | – |  |  |  | 12,278 |  |  |  | 636,405 |  |  | March 2022 / May 2023 |  |  |  | – |  |  |  | 26,053 |  |  |  | 628,677 |  |  | March 2022 / May 2023 |  |  | Investments (*) |
|  |  |  |  | 86,268 |  |  |  | 17,696 |  |  |  | 1,562,305 |  |  |  |  |  |  | 28,096 |  |  |  | 145,973 |  |  |  | 2,811,888 |  |  |  |  |  |  |
|  |  |  |  | 1,661,628 |  |  |  | 1,524,761 |  |  |  | 73,642,609 |  |  |  |  |  |  | 1,214,497 |  |  |  | 1,205,213 |  |  |  | 54,844,606 |  |  |  |  |  |  |
| (*) | Corresponds to investments classified at the fair value through other comprehensive income under IFRS 9 as of December 31, 2021 and 2021.
Maturity Analysis for Derivative Financial Instruments |
| (i) | Held-for-trading derivatives are principally negotiated to satisfy customers’ needs. On the other hand, the Group may also take positions with the expectation of profiting from favorable movements in prices or rates. Also, this caption includes any derivatives which do not comply with IFRS 9 hedge accounting requirements. Fair value of derivatives held for trading classified by contractual maturity is as follows:
|  | 2021 |  |  | 2020 |
|  | Up to 3 months |  |  | From 3 months to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |  |  | Up to 3 months |  |  | From 3 months to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Foreign currency forwards |  |  | 193,678 |  |  |  | 148,219 |  |  |  | 2,883 |  |  |  | – |  |  |  | – |  |  |  | 344,780 |  |  |  | 148,076 |  |  |  | 108,541 |  |  |  | 274 |  |  |  | – |  |  |  | – |  |  |  | 256,891 |
Interest rate swaps |  |  | 16,120 |  |  |  | 25,612 |  |  |  | 16,117 |  |  |  | 51,990 |  |  |  | 258,067 |  |  |  | 367,906 |  |  |  | 4,025 |  |  |  | 25,005 |  |  |  | 81,209 |  |  |  | 46,101 |  |  |  | 444,378 |  |  |  | 600,718 |
Currency swaps |  |  | 61,522 |  |  |  | 182,002 |  |  |  | 219,240 |  |  |  | 137,046 |  |  |  | 260,360 |  |  |  | 860,170 |  |  |  | 12,324 |  |  |  | 11,499 |  |  |  | 122,673 |  |  |  | 36,219 |  |  |  | 140,710 |  |  |  | 323,425 |
Foreign exchange options |  |  | 1,287 |  |  |  | 1,198 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,485 |  |  |  | 379 |  |  |  | 2,294 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,673 |
Futures |  |  | – |  |  |  | 19 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 19 |  |  |  | 2,694 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,694 |
Total assets |  |  | 272,607 |  |  |  | 357,050 |  |  |  | 238,240 |  |  |  | 189,036 |  |  |  | 518,427 |  |  |  | 1,575,360 |  |  |  | 167,498 |  |  |  | 147,339 |  |  |  | 204,156 |  |  |  | 82,320 |  |  |  | 585,088 |  |  |  | 1,186,401 |
|  | 2021 |  |  | 2020 |
|  | Up to 3 months |  |  | From 3 months to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |  |  | Up to 3 months |  |  | From 3 months to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Foreign currency forwards |  |  | 231,022 |  |  |  | 153,550 |  |  |  | 2,799 |  |  |  | – |  |  |  | – |  |  |  | 387,371 |  |  |  | 145,781 |  |  |  | 111,956 |  |  |  | 262 |  |  |  | – |  |  |  | – |  |  |  | 257,999 |
Interest rate swaps |  |  | 13,098 |  |  |  | 13,481 |  |  |  | 28,424 |  |  |  | 40,984 |  |  |  | 224,199 |  |  |  | 320,186 |  |  |  | 12,794 |  |  |  | 23,211 |  |  |  | 80,629 |  |  |  | 64,995 |  |  |  | 431,995 |  |  |  | 613,624 |
Currency swaps |  |  | 37,410 |  |  |  | 225,813 |  |  |  | 211,630 |  |  |  | 145,507 |  |  |  | 175,485 |  |  |  | 795,845 |  |  |  | 15,122 |  |  |  | 33,147 |  |  |  | 86,265 |  |  |  | 20,344 |  |  |  | 26,576 |  |  |  | 181,454 |
Foreign exchange options |  |  | 1,102 |  |  |  | 2,156 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 3,258 |  |  |  | 676 |  |  |  | 2,871 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 3,547 |
Futures |  |  | 405 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 405 |  |  |  | 2,616 |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | – |  |  |  | 2,616 |
Total liabilities |  |  | 283,037 |  |  |  | 395,000 |  |  |  | 242,853 |  |  |  | 186,491 |  |  |  | 399,684 |  |  |  | 1,507,065 |  |  |  | 176,989 |  |  |  | 171,185 |  |  |  | 167,156 |  |  |  | 85,339 |  |  |  | 458,571 |  |  |  | 1,059,240 |
Cash Flow Hedges are Expected to Occur and Affect Statement of Income, Net of Deferred Income Tax | A schedule indicating the periods when the current cash flow hedges are expected to occur and affect the consolidated statement of income, net of deferred income tax is presented below:
|  | 2021 |  |  | 2020 |
|  | Up to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |  |  | Up to 1 year |  |  | From 1 to 3 years |  |  | From 3 to 5 years |  |  | Over 5 years |  |  | Total |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Cash inflows (assets) |  |  | 191,962 |  |  |  | 327,914 |  |  |  | 496,552 |  |  |  | - |  |  |  | 1,016,428 |  |  |  | 1,268,082 |  |  |  | 229,366 |  |  |  | 275,235 |  |  |  | 255,963 |  |  |  | 2,028,646 |
Cash outflows (liabilities) |  |  | (209,707 | ) |  |  | (338,518 | ) |  |  | (446,582 | ) |  |  | - |  |  |  | (994,807 | ) |  |  | (1,347,995 | ) |  |  | (274,482 | ) |  |  | (265,536 | ) |  |  | (236,859 | ) |  |  | (2,124,872 | )
Consolidated statement of income |  |  | (461 | ) |  |  | (20 | ) |  |  | 197 |  |  |  | - |  |  |  | (284 | ) |  |  | (4,939 | ) |  |  | (5,314 | ) |  |  | (4,969 | ) |  |  | (25,891 | ) |  |  | (41,113 | )
Movement of Investment Property | The movement of investment properties is as follows:
|  | 2021 |  |  | 2020 |
|  | Own assets |  |  |  |  |  |  |
|  | Land |  |  | Buildings |  |  | Total |  |  | Total |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 |  |  | 263,439 |  |  |  | 250,479 |  |  |  | 513,918 |  |  |  | 491,366 |
Additions (i) |  |  | 12,068 |  |  |  | - |  |  |  | 12,068 |  |  |  | 26,533 |
Sales (ii) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (233 | )
Disposals and others |  |  | (738 | ) |  |  | 1,687 |  |  |  | 949 |  |  |  | (3,748 | )
Ending Period |  |  | 274,769 |  |  |  | 252,166 |  |  |  | 526,935 |  |  |  | 513,918 |
Accumulated depreciation |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at January 1 |  |  | – |  |  |  | 45,649 |  |  |  | 45,649 |  |  |  | 39,027 |
Depreciation for the period |  |  | – |  |  |  | 7,302 |  |  |  | 7,302 |  |  |  | 7,018 |
Sales (ii) |  |  | – |  |  |  | - |  |  |  | - |  |  |  | (148 | )
Disposals and others |  |  | – |  |  |  | 3,461 |  |  |  | 3,461 |  |  |  | (248 | )
Ending Period |  |  | – |  |  |  | 56,412 |  |  |  | 56,412 |  |  |  | 45,649 |
Impairment losses (iii) |  |  | 689 |  |  |  | 721 |  |  |  | 1,410 |  |  |  | 1,410 |
Net carrying amount |  |  | 274,080 |  |  |  | 195,033 |  |  |  | 469,113 |  |  |  | 466,859 |
Land and buildings are mainly used for office rental, which are free of all encumbrances.
| (i) | As of December 31, 2021, in order to consolidate the real estate projects, the Group has made disbursements of improvements for S/12.1 million. Among the main disbursements is the IPAE building located in the city of Arequipa for S/5.8 million, Torre Pacifico located in Esquina Tamayo and Juan de Arona in the district of San Isidro, Lima for S/4.3 million and other minor ones for S /2.0 million. As of December 31, 2020, the main additions correspond to the acquisition of land located in the Comas district in the city of Lima for the amount of S/12.5 million. Likewise, in order to consolidate the real estate projects, the Group has made disbursements mainly for the improvements of buildings one of them located in Arequipa for the amount of S/5.1 million, the other located in Trujillo for approximately S/3.8 million and also improvements on the 13th floor of Panorama building located in the district of Santiago de Surco, Lima amounted of S/2.4 million.
| (ii) | No sales have been made during the 2021. The amount for sales for the 2020 period is mainly due to the sale of a store N.112 located in the Jr. Huallaga (Lima) building, whose sale value was S/0.08 million (disposal cost amounted to S/0.09 million).
| (iii) | The Group’s Management has determined that the recoverable value of its investment properties is greater than their net carrying amount.
Movement of Provision for Sundry Risks |
| k) | The movement of the provision for sundry risks for the years ended December 31, 2021, 2020 and 2019 was as follows:
|  | 2021 |  |  | 2020 |  |  | 2019 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Balance at the beginning of the year |  |  | 514,382 |  |  |  | 359,853 |  |  |  | 342,350 |
Provision, Note 29 |  |  | 70,824 |  |  |  | 140,897 |  |  |  | 27,272 |
Increase (decrease), net |  |  | 28,806 |  |  |  | 13,632 |  |  |  | (9,769 | )
Balances at the end of the year |  |  | 614,012 |  |  |  | 514,382 |  |  |  | 359,853 |

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- Definition The disclosure of fair value of derivative financial instruments, recorded as an asset or a liability, together with their notional amounts and maturities. The nominal amount, recorded gross, is the amount of a derivative's underlying asset and is the basis upon which fair value of derivatives is measured. + References No definition available. + Details
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- Definition The disclosure of detailed information about hedging instruments. [Refer: Hedging instruments [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 24A -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_24A&doctype=Standard -URIDate 2021-03-24 + Details
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