XML 175 R156.htm IDEA: XBRL DOCUMENT
v3.22.1

INTEREST, SIMILAR INCOME AND SIMILAR EXPENSES (Details) - PEN (S/) S/ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2021 | Dec. 31, 2020 | Dec. 31, 2019
Interest and Similar Income [Abstract] |  |  |  |
Interest on loans |  | S/ 10,170,680 | S/ 10,027,834 | S/ 10,664,519
Interest on investments at fair value through other comprehensive income | [1] | 1,152,542 | 1,097,952 | 1,070,469
Interest on investments at amortized cost | [2] | 323,689 | 226,516 | 194,803
Interest on investments at fair value through profit or loss |  | 50,562 | 47,696 | 46,170
Interest on due from banks | [3] | 49,637 | 74,813 | 320,713
Dividends received |  | 40,637 | 25,603 | 25,259
Other interest and similar income |  | 62,659 | 47,234 | 59,731
Total |  | 11,850,406 | 11,547,648 | 12,381,664
Interest and Similar Expense [Abstract] |  |  |  |
Interest on deposits and obligations | [4] | (865,474) | (1,188,335) | (1,458,910)
Interest on bonds and notes issued |  | (800,801) | (883,913) | (900,172)
Interest on due to banks and correspondents | [5] | (435,426) | (557,141) | (590,908)
Deposit Insurance Fund |  | (213,741) | (183,132) | (151,626)
Interest on lease liabilities |  | (27,374) | (32,295) | (36,484)
Other interest and similar expense |  | (145,610) | (131,490) | (151,813)
Total |  | S/ (2,488,426) | S/ (2,976,306) | S/ (3,289,913)
Percentage of increase in inflation |  | 6.43% | 1.97% |
Increase in nominal amounts of generating yield investments |  | S/ 130,200 |  |
[1] | The increase corresponds mainly to a higher yield on investments indexed by the Constant Updating Value (VAC), due to the increase in inflation, 6.43 percent in 2021 compared to 1.97 percent in 2020.
[2] | The variation corresponds mainly to the increase in nominal amounts, in sovereign bonds, generating a yield of S/130.2 million in these investments.
[3] | During the year 2021, the item suffered a decrease that is mainly due to a significant drop in the interest rate remunerated by the BCR to the ordinary reserve accounts. See Note 4
[4] | The variation corresponds mainly to a decrease in interest on time and demand deposits as a result of lower rates offered in the market, as well as a reduction in CTS deposits after the government liberalized access to these funds.
[5] | During the year 2021, the balance of loans from international funds and collateralized repurchase agreements have decreased; as well as interest rates that have generated a lower interest accrual in the 2021 period.

X
- Definition The amount of variation corresponds mainly to the increase in nominal amounts, in sovereign bonds, generating a yield in these investments. + References No definition available. + Details
Name: | bap_IncreaseInNominalAmountsInSovereignBondsGeneratingYieldInvestments
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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

X
- Definition The amount of interest income on financial assets designated at fair value through other comprehensive income + References No definition available. + Details
Name: | bap_InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughOtherComprehensiveIncome
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest income on investments at amortized cost + References No definition available. + Details
Name: | bap_InterestIncomeOnInvestmentsAtAmortizedCost
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of dividend received. + References No definition available. + Details
Name: | bap_InterestOnDividends
Namespace Prefix: | bap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Percentage of increase corresponds mainly to a higher yield on investments indexed by the constant updating value (VAC), due to the increase in inflation. + References No definition available. + Details
Name: | bap_PercentageOfIncreaseInInflation
Namespace Prefix: | bap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

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

X
- Definition The amount of expense arising from insurance contracts. [Refer: Types of insurance contracts [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 4 -IssueDate 2021-01-01 -Paragraph 37 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=4&code=ifrs-tx-2021-en-b&anchor=para_37_b&doctype=Standard&book=b -URIDate 2021-03-24 + Details
Name: | ifrs-full_ExpenseArisingFromInsuranceContracts
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of expense arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_d&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_f&doctype=Appendix&subtype=B -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on debt instruments issued. [Refer: Interest expense; Debt instruments issued] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnDebtInstrumentsIssued
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on deposits from banks. [Refer: Interest expense; Deposits from banks] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnDepositsFromBanks
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on deposits from customers. [Refer: Interest expense; Deposits from customers] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnDepositsFromCustomers
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on lease liabilities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 53 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_53_b&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnLeaseLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest expense on other financial liabilities. [Refer: Interest expense; Other financial liabilities] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestExpenseOnOtherFinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of interest income on financial assets designated at fair value through profit or loss. [Refer: Interest income; Financial assets at fair value through profit or loss, designated upon initial recognition or subsequently] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestIncomeOnFinancialAssetsDesignatedAtFairValueThroughProfitOrLoss
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest income on loans and advances to banks. [Refer: Interest income; Loans and advances to banks] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestIncomeOnLoansAndAdvancesToBanks
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest income on loans and receivables. [Refer: Interest income; Loans and receivables] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Note Expiry date 2023-01-01 -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2017-en-b&anchor=para_112_c&doctype=Standard&forcepdf=true -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestIncomeOnLoansAndReceivables
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of interest income on other financial assets. [Refer: Interest income; Other financial assets] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_InterestIncomeOnOtherFinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of income arising from interest. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23_c&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_e&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_e&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 112 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_112_c&doctype=Standard -URIDate 2021-03-24 + Details
Name: | ifrs-full_RevenueFromInterest
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration