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TRANSACTIONS AND BALANCES WITH RELATED PARTIES (Tables) | 12 Months Ended
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Dec. 31, 2023
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, 2023 and 2022:
|  | 2023 |  |  | 2022 |
|  | S/(000) |  |  | S/(000) |
Statement of financial position - |  |  |  |  |  |  |  |
Direct loans |  |  | 2,063,739 |  |  |  | 1,804,837 |
Investments (i) |  |  | 806,700 |  |  |  | 800,021 |
Deposits (ii) |  |  | (713,503 | ) |  |  | (1,138,115 | )
Derivatives at fair value |  |  | 516,292 |  |  |  | 336,867 |
| (i) | As of December 31, 2023, the balance includes mainly S/166.8 million of corporate bonds, S/146.5 million of Alicorp S.A.A. shares; S/135.9 million of Inversiones Centenario shares and S/120.5 million of corporate bonds issued by Corporación Primax. The increase in the balance corresponds mainly to the fluctuation that positively affected the investments in corporate bonds of Alicorp S.A. and Corporación Primax. As of December 31, 2022, the balance includes mainly S/158.1 million of corporate bonds, S/157.0 million of Alicorp S.A.A. shares; S/155.3 million of corporate bonds issued by Cementos Pacasmayo S.A. and S/126.8 million of Inversiones Centenario shares.
| (ii) | Corresponds to deposits from legal entities and individuals. As of December 31, 2023 and 2022, the balance corresponds mainly to higher deposits held by companies and related persons.
|  | 2023 |  |  | 2022 |
|  | S/(000) |  |  | S/(000) |
Statement of income |  |  |  |  |  |  |  |
Interest income related to loans |  |  | 31,892 |  |  |  | 38,896 |
Interest expenses related to deposits |  |  | (30,914 | ) |  |  | (24,143 | )
Other income |  |  | 9,452 |  |  |  | 13,232 |
Contingent risks and commitments |  |  |  |  |  |  |  |
Indirect loans |  |  | 584,463 |  |  |  | 433,639 |
Key Executives Compensation |
| e) | The Group’s key executives’ compensation (including the related income taxes assumed by the Group) as of December 31, 2023 and 2022 was as follows:
|  | 2023 |  |  | 2022 |
|  | S/(000) |  |  | S/(000) |
Director’s compensation |  |  | 7,387 |  |  |  | 7,850 |
Senior Management Compensation: |  |  |  |  |  |  |  |
Remuneration |  |  | 49,573 |  |  |  | 40,201 |
Stock awards vested |  |  | 21,444 |  |  |  | 28,450 |
Total |  |  | 78,404 |  |  |  | 76,501 |
Details of Funds |
| f) | As of December 31, 2023 and 2022 the Group holds interests in various funds managed by certain of the Group’s subsidiaries. The details of the funds are presented below:
|  | 2023 |  |  | 2022 |
|  | S/(000) |  |  | S/(000) |
At fair value through profit or loss: |  |  |  |  |  |  |  |
Mutual funds, investment funds and hedge funds |  |  |  |  |  |  |  |
U.S. Dollars |  |  | 516,834 |  |  |  | 626,404 |
Bolivianos |  |  | 179,131 |  |  |  | 163,701 |
Colombian pesos |  |  | 170,769 |  |  |  | 70,987 |
Soles |  |  | 108,830 |  |  |  | 76,535 |
Chilean pesos |  |  | 7,198 |  |  |  | 5,735 |
Total |  |  | 982,762 |  |  |  | 943,362 |
Restricted mutual funds, note 6(a)(iv) |  |  | 334,162 |  |  |  | 351,317 |

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