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TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Tables) | 12 Months Ended
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Dec. 31, 2022
Disclosure of transactions between related parties [line items] |
Transactions with Related Parties |
| b) | The following table shows the main transactions and balances with related parties and individuals as of December 31, 2022 and 2021:
|  | 2022 |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |
Statement of financial position - |  |  |  |  |  |  |  |
Direct loans |  |  | 1,804,837 |  |  |  | 1,888,433 |
Investments (i) |  |  | 800,021 |  |  |  | 920,852 |
Deposits (ii) |  |  | (1,138,115 | ) |  |  | (970,072 | )
Derivatives at fair value |  |  | 336,867 |  |  |  | 30,026 |
| (i) | During the year 2022, the balance includes mainly S/158.1 million of corporate bonds, S/157.0 million of shares of Alicorp S.A.A.; S/155.3 million of corporate bonds issued by Cementos Pacasmayo S.A., and S/126.8 million of shares of Inversiones Centenario. The decreasse in the balance mainly includes the fluctuation that negatively affected the investments in shares of Inversiones Centenario, and corporative bonds of Alicorp S.A.A. and Cementos Pacasmayo S.A. During the year 2021, the balance mainly includes 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.
| (ii) | Comprising deposits from legal entities and individuals. As of December 31, 2022 and 2021, the balance corresponds mainly comprises higher deposits held by related parties and individuals.
|  | 2022 |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |
Statement of income |  |  |  |  |  |  |  |
Interest income related to loans |  |  | 38,896 |  |  |  | 39,355 |
Interest expenses related to deposits |  |  | (24,143 | ) |  |  | (15,999 | )
Other income |  |  | 13,232 |  |  |  | 9,967 |
Contingent risks and commitments |  |  |  |  |  |  |  |
Indirect loans |  |  | 433,639 |  |  |  | 503,880 |
Key Personnel Compensation |
| e) | The Group’s key personnel compensation (including the related income taxes assumed by the Group) as of December 31, 2022 and 2021 was as follows:
|  | 2022 |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |
Director’s compensation |  |  | 7,850 |  |  |  | 6,862 |
Senior Management Compensation: |  |  |  |  |  |  |  |
Remuneration |  |  | 40,201 |  |  |  | 45,164 |
Stock awards vested |  |  | 28,450 |  |  |  | 10,351 |
Total |  |  | 76,501 |  |  |  | 62,377 |
Details of Funds |
| f) | As of December 31, 2022 and 2021 the Group holds interests in different funds managed by certain of the Group’s subsidiaries. The details of the funds are presented below:
|  | 2022 |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |
At fair value through profit or loss: |  |  |  |  |  |  |  |
Mutual funds, investment funds and hedge funds |  |  |  |  |  |  |  |
U.S. dollar (i) |  |  | 626,404 |  |  |  | 588,330 |
Bolivianos |  |  | 163,701 |  |  |  | 157,332 |
Colombian pesos |  |  | 76,535 |  |  |  | 78,773 |
Soles(ii) |  |  | 70,987 |  |  |  | 45,741 |
Chilean pesos |  |  | 5,735 |  |  |  | 2,140 |
Total |  |  | 943,362 |  |  |  | 872,316 |
Restricted mutual funds, Note 6(a)(iv) |  |  | 351,317 |  |  |  | 365,954 |
| (i) | The increase in the balance mainly comprises the purchase of new shares in participation quotes in investment funds managed by Credicorp Capital S.A. S.A.F.
| (ii) | The increase in 2022 compared to 2021 is due to the acquisition of participation quotas in investment funds managed by Credicorp Capital S.A. S.A.F.
Subsidiaries [Member] |
Disclosure of transactions between related parties [line items] |
Transactions with Related Parties |
| g) | The following table presents the main transactions between subsidiaries of de Group, which have been eliminated in the financial statement consolidation process:
|  | 2022 |  |  | 2021 |
|  |  | S/(000) |  |  |  | S/(000) |
Statement of financial position - |  |  |  |  |  |  |  |
Direct loans |  |  | 3,067,625 |  |  |  | 3,104,188 |
Investments |  |  | 163,200 |  |  |  | 115,642 |
Deposits |  |  | (1,359,011 | ) |  |  | (2,917,660 | )
Derivatives at fair value (*) |  |  | 17,190 |  |  |  | 20,392 |
|  | 2022 |  |  | 2021 |
|  |  | S/(000) |  |  |  | S/(000) |
Statement of income |  |  |  |  |  |  |  |
Interest income related to loans |  |  | 118,627 |  |  |  | 58,270 |
Interest expenses related to deposits |  |  | (12,972 | ) |  |  | (1,499 | )
Other income |  |  | 79,743 |  |  |  | 76,645 |
Contingent risks and commitments |  |  |  |  |  |  |  |
Indirect loans |  |  | 440,577 |  |  |  | 331,920 |
| (*) | Accounts receivable for derivatives held by group companies will be accounts payable for the subsidiaries with which the derivative is agreed and vice versa. These transactions are eliminated from the Statement of Financial Position.

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