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OTHER INCOME AND EXPENSES | 12 Months Ended
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Dec. 31, 2023
OTHER INCOME AND EXPENSES [Abstract] |
OTHER INCOME AND EXPENSES |
25 | OTHER INCOME AND EXPENSES
This item consists of the following:
|  |  |  |  | 2022 |  |  |  |
|  | 2023 |  |  | (Restated) |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Other income |  |  |  |  |  |  |  |  |  |  |  |
Net results from sale of loan portfolio |  |  | 83,515 |  |  |  | 18,712 |  |  |  | 15,700 |
Rental income |  |  | 46,836 |  |  |  | 44,257 |  |  |  | 35,218 |
Income from previous years |  |  | 33,969 |  |  |  | 66,531 |  |  |  | 33,969 |
Contract resolution impact |  |  | 6,559 |  |  |  | 5,352 |  |  |  | 16,817 |
Recovery of other accounts receivable and other assets |  |  | 1,862 |  |  |  | 1,299 |  |  |  | 3,728 |
Net income from the sale of property, furniture and equipment |  |  | 1,654 |  |  |  | 14,979 |  |  |  | 16,083 |
Gain from the sale of adjudicated assets |  |  | – |  |  |  | 11,355 |  |  |  | – |
Others |  |  | 266,258 |  |  |  | 105,561 |  |  |  | 145,052 |
Total other income |  |  | 440,653 |  |  |  | 268,046 |  |  |  | 266,567 |
|  |  |  |  | 2022 |  |  |  |
|  | 2023 |  |  | (Restated) |  |  | 2021 |
|  | S/(000) |  |  | S/(000) |  |  | S/(000) |
Other expenses |  |  |  |  |  |  |  |  |  |  |  |
Derecognition of intangibles due to withdrawals and dismissed projects |  |  | 96,978 |  |  |  | 25,140 |  |  |  | 17,630 |
Provision for sundry risks, see Note 12(j) |  |  | 95,873 |  |  |  | 43,846 |  |  |  | 70,824 |
Losses due to operational risk |  |  | 66,302 |  |  |  | 74,512 |  |  |  | 58,956 |
Association in participation |  |  | 53,097 |  |  |  | 40,955 |  |  |  | 47,176 |
Administrative and tax penalties |  |  | 28,882 |  |  |  | 1,626 |  |  |  | 1,601 |
Donations |  |  | 23,354 |  |  |  | 16,362 |  |  |  | 9,949 |
Expenses on improvements in building for rent |  |  | 17,445 |  |  |  | 18,962 |  |  |  | 23,814 |
Provision for other accounts receivable |  |  | 11,975 |  |  |  | 18,736 |  |  |  | 28,324 |
Operating expenses due to COVID-19 |  |  | 7,775 |  |  |  | 20,177 |  |  |  | 50,107 |
Others |  |  | 132,920 |  |  |  | 103,982 |  |  |  | 126,733 |
Total other expenses |  |  | 534,601 |  |  |  | 364,298 |  |  |  | 435,114 |

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- Definition The disclosure of other operating income or expense. [Refer: Other operating income (expense)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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