RIGHT-OF-USE ASSETS, NET AND LEASE OBLIGATIONS

12 Months Ended

Dec. 31, 2023

RIGHT-OF-USE ASSETS, NET AND LEASE OBLIGATIONS [Abstract]

RIGHT-OF-USE ASSETS, NET AND LEASE OBLIGATIONS

11 RIGHT-OF-USE ASSETS, NET AND LEASE OBLIGATIONS

a) Right-of-use

The Group has leased agreements according to the following composition:

	Property: Agencies and offices			Servers and technology platforms			Transport units			Other leases		2023			2022			2021
	S/(000)			S/(000)			S/(000)			S/(000)		S/(000)			S/(000)			S/(000)
Cost -
Balance as of January 1,		807,422			151,363			3,305			64,801		1,026,891			969,355			990,148
Additions		101,585			3,239			3,308			14,709		122,841			113,948			110,005
Disposal and others		(61,753	)		(2,231	)		(505	)		–		(64,489	)		(56,412	)		(130,798	)
Balance as of December 31		847,254			152,371			6,108			79,510		1,085,243			1,026,891			969,355
Accumulated depreciation -
Balance as of January 1,		386,108			71,512			2,052			23,386		483,058			382,938			287,220
Depreciation of the period		105,163			27,831			682			14,157		147,833			151,335			161,287
Disposal and others		(42,614	)		(2,247	)		(502	)		–		(45,363	)		(51,215	)		(65,569	)
Balance as of December 31		448,657			97,096			2,232			37,543		585,528			483,058			382,938
Net carrying amount		398,597			55,275			3,876			41,967		499,715			543,833			586,417

b) Lease Liabilities

The Group maintains contracts, with certain renewal options and for which the Group has reasonable certainty that this option will be exercised. In those cases, the period of lease used to measure the liability and assets corresponds to an estimation of future renovations.