OTHER INCOME AND EXPENSES (Tables)

12 Months Ended

Dec. 31, 2022

OTHER INCOME AND EXPENSES [Abstract]

Components of Other Income and Expenses

This item consists of the following:

	2022		2021		2020
	S/(000)		S/(000)		S/(000)
Other income
Rental income		46,824		35,218		37,882
Gain from sale of loan portfolio		18,712		15,700		28,728
Net income from sale of property, furniture and equipment		14,178		16,083		12,163
Net income from the sale of foreclosed assets		11,355		10,684		3,685
Income from resolution of IFRS 16 contracts		5,355		16,817		8,273
Recoveries of other accounts receivable and other assets		1,299		3,728		1,137
Others (a)		231,659		168,337		197,169
Total other income		329,382		266,567		289,037

	2022		2021		2020
	S/(000)		S/(000)		S/(000)
Other expenses
Losses due to operational risk		74,512		58,956		54,818
Provision for sundry risks, note 13(j)		43,846		70,824		140,897
Association in participation		40,955		47,176		52,020
Reduction of intangibles due to withdrawals and dismissed projects		19,432		17,630		40,342
Expenses on improvements in building for rent		18,962		23,814		25,773
Provision for other accounts receivable		18,736		28,324		51,517
Donations		16,362		9,949		128,884
Operating expenses due to COVID-19		20,177		50,107		106,776
Administrative and tax penalties		1,626		1,601		3,029
Loss on sale of investment properties		359		–		1,328
Others (a)		124,263		126,733		154,740
Total other expenses		379,230		435,114		760,124

(a) The variation comprises mainly to positive resolutions of income tax claiming to the tax regulator for 2014 and 2015 periods.