XML 92 R73.htm IDEA: XBRL DOCUMENT
v3.22.1

TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2021
TRANSACTIONS AND BALANCES WITH RELATED PARTIES [Abstract] |
Transactions with Related Parties |
| b) | The following table presents the main transactions and balances with related parties and individuals as of December 31, 2021 and 2020:
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
Statement of financial position - |  |  |  |  |  |  |  |
Direct loans |  |  | 1,848,299 |  |  |  | 1,909,516 |
Investments (i) |  |  | 871,779 |  |  |  | 1,165,661 |
Deposits (ii) |  |  | (768,564 | ) |  |  | (1,582,412 | )
Derivatives at fair value |  |  | 2,325 |  |  |  | 4,408 |
| (i) | During the year 2021, the balance includes mainly S/183.3 million of corporate bonds, S/178.6 million of corporate bonds issued by Cementos Pacasmayo S.A., S/137.7 million of shares of Alicorp S.A.A. and S/184.8 million of shares of Inversiones Centenario. The decrease in the balance corresponds mainly to the fluctuation that negatively affected the investments in shares of Inversiones Centenario and Alicorp S.A.A.A. During the year 2020, the balance mainly includes S/208.2 million of corporate bonds and S/120.9 million of Alicorp S.A.A. shares, S174.4 million of corporate bonds issued by Cementos Pacasmayo S.A., and S/196.5 million of Inversiones Centenario shares.
| (ii) | Corresponds to deposits from legal entities and individuals. As of December 31, 2021 and 2020, the balance corresponds mainly to Inversiones Piuranas S.A., Cementos Pacasmayo S.A.A. and Grupo Piurano de Inversiones S.A. and the decrease in deposits in 2021 with respect to 2020 is due to the fact that these entities carried out fewer operations.
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
Statement of income |  |  |  |  |  |  |  |
Interest income related to loans |  |  | 39,603 |  |  |  | 57,373 |
Interest expenses related to deposits |  |  | (16,236 | ) |  |  | (17,212 | )
Other income |  |  | 10,243 |  |  |  | 24,411 |
Off-balance sheet |  |  |  |  |  |  |  |
Indirect loans |  |  | 459,562 |  |  |  | 431,089 |
Key Executives Compensation |
| e) | The Group’s key executives’ compensation (including the related income taxes assumed by the Group) as of December 31, 2021 and 2020 was as follows:
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
Director’s compensation |  |  | 6,862 |  |  |  | 6,106 |
Senior Management Compensation: |  |  |  |  |  |  |  |
Remuneration |  |  | 45,164 |  |  |  | 32,396 |
Stock awards vested |  |  | 10,351 |  |  |  | 22,756 |
Total |  |  | 62,377 |  |  |  | 61,258 |
Details of Funds |
| f) | As of December 31, 2021 and 2020 the Group holds interests in various funds managed by certain of the Group’s subsidiaries. The details of the funds are presented below:
|  | 2021 |  |  | 2020 |
|  | S/(000) |  |  | S/(000) |
At fair value through profit or loss: |  |  |  |  |  |  |  |
Mutual funds, investment funds and hedge funds |  |  |  |  |  |  |  |
U.S. Dollars (i) |  |  | 588,330 |  |  |  | 427,012 |
Bolivianos |  |  | 157,332 |  |  |  | 138,887 |
Colombian pesos |  |  | 78,773 |  |  |  | 67,284 |
Soles(ii) |  |  | 45,741 |  |  |  | 117,177 |
Chilean pesos |  |  | 2,140 |  |  |  | 1,522 |
Total |  |  | 872,316 |  |  |  | 751,882 |
Restricted mutual funds, Note 6(a)(iv) |  |  | 365,954 |  |  |  | 436,881 |
| (i) | The increase in the balance corresponds mainly to the purchase of new participations in mutual funds managed by Credicorp Capital Asset Management.
| (ii) | The decrease in soles currency in the year 2021 with respect to 2020 is due to the redemption of participation quotas in mutual funds managed by Credicorp Capital S.A. S.A.F.

X
- Definition The disclosure of group holds interests in various funds managed by certain of group's subsidiaries. + References No definition available. + Details
Name: | bap_DisclosureOfGroupHoldsInterestsInVariousFundsManagedByCertainOfGroupSSubsidiariesExplanatoryTableTextBlock
Namespace Prefix: | bap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of Key executives compensation (including the related income taxes assumed by the Group). + References No definition available. + Details
Name: | bap_KeyExecutivesCompensationExplanatoryTableTextBlock
Namespace Prefix: | bap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of transactions between the entity and its related parties. [Refer: Related parties [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2021-01-01 -Paragraph 18 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=24&code=ifrs-tx-2021-en-r&anchor=para_18&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfTransactionsBetweenRelatedPartiesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

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