FINANCIAL INSTRUMENTS CLASSIFICATION (Tables)

12 Months Ended

Dec. 31, 2022

FINANCIAL INSTRUMENTS CLASSIFICATION [Abstract]

Carrying Amounts of Financial Assets and Liabilities

The table below shows the carrying amounts of the financial assets and liabilities captions in the consolidated statement of financial position, by categories as defined under IFRS 9 as of December 31,2022 and 2021:

2022

2021

Financial assets and liabilities at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Financial assets and liabilities at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Investments and derivates

Investments designated at inception

Investments

Investments designated at inception

Financial assets and liabilities measured at amortized cost

Total

Investments and derivates

Investments designated at inception

Investments

Investments designated at inception

Financial assets and liabilities measured at amortized cost

Total

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

Assets

Cash and due from banks

–

–

–

–

34,183,840

34,183,840

–

–

–

–

39,320,740

39,320,740

Cash collateral, reverse repurchase  agreements and securities borrowings

–

–

–

–

1,101,856

1,101,856

–

–

–

–

1,766,948

1,766,948

At fair value through profit or loss

4,199,334

–

–

–

–

4,199,334

5,928,538

–

–

–

–

5,928,538

Investments at fair value through other comprehensive income, Note 6(b)

–

–

30,449,806

336,355

–

30,786,161

–

–

34,380,557

377,886

–

34,758,443

Amortized cost investments

–

–

–

–

10,445,729

10,445,729

–

–

–

–

8,265,559

8,265,559

Loans, net

–

–

–

–

140,753,972

140,753,972

–

–

–

–

139,120,104

139,120,104

Financial assets designated at fair value through profit or loss

–

768,801

–

–

–

768,801

–

987,082

–

–

–

987,082

Premiums and other policies receivable

–

–

–

–

913,124

913,124

–

–

–

–

921,103

921,103

Accounts receivable from reinsurers and coinsurers

–

–

–

–

1,106,674

1,106,674

–

–

–

–

1,198,379

1,198,379

Due from customers on banker’s acceptances

–

–

–

–

699,678

699,678

–

–

–

–

532,404

532,404

Other assets, Note 13(a)

1,478,726

–

–

–

1,755,899

3,234,625

1,661,628

–

–

–

1,809,431

3,471,059

5,678,060

768,801

30,449,806

336,355

190,960,772

228,193,794

7,590,166

987,082

34,380,557

377,886

192,934,668

236,270,359

Liabilities

Deposits and obligations

–

–

–

–

147,020,787

147,020,787

–

–

–

–

149,596,545

149,596,545

Payables from repurchase agreements and securities lending

–

–

–

–

12,966,725

12,966,725

–

–

–

–

22,013,866

22,013,866

Due to banks and correspondents

–

–

–

–

8,937,411

8,937,411

–

–

–

–

7,212,946

7,212,946

Due from customers on banker’s acceptances

–

–

–

–

699,678

699,678

–

–

–

–

532,404

532,404

Accounts payable to reinsurers and coinsurers

–

–

–

–

420,094

420,094

–

–

–

–

463,825

463,825

Lease liabilities

–

–

–

–

578,074

578,074

–

–

–

–

655,294

655,294

Financial liabilities at fair value through profit or loss

191,010

–

–

–

–

191,010

337,909

–

–

–

–

337,909

Bonds and notes issued

–

–

–

–

17,007,194

17,007,194

–

–

–

–

17,823,146

17,823,146

Other liabilities, Note 13(a)

1,345,665

–

–

–

4,065,297

5,410,962

1,524,761

–

–

–

3,845,852

5,370,613

1,536,675

–

–

–

191,695,260

193,231,935

1,862,670

–

–

–

202,143,878

204,006,548