XML 122 R94.htm IDEA: XBRL DOCUMENT v3.24.1.u1
INSURANCE AND REINSURANCE CONTRACTS ASSETS AND LIABILITIES, Liability for Insurance Contracts (Details) - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
Liability for Insurance Contracts [Abstract]    
Claims incurred and other insurance service expenses S/ (754,697) S/ (441,591)
Adjustments relating to the past to liabilities for incurred claims (754,697) (441,591)
Result of the insurance service (33,227) 207,159
Total changes in the income statement 1,154,977 (657,390)
Other changes (125,495) (211,437)
Cash flow [Abstract]    
Premiums received 1,091,817 1,011,547
Claims and other service expenses paid (1,085,630) (838,619)
Insurance acquisition cash flows (63,990) (75,160)
Net cash flow (57,803) 97,768
Insurance Contracts [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 11,154,008 11,920,974
Insurance income (3,855,408) (3,533,270)
Claims incurred and other insurance service expenses 2,888,217 562,911
Adjustments relating to the past to liabilities for incurred claims (655,545) 1,559,741
Losses and recoveries for losses in onerous contracts 17,181 92,530
Amortization of insurance acquisition cash flows 3,134 15,741
Insurance service expenses 2,252,987 2,230,923
Result of the insurance service (1,602,421) (1,302,347)
Net financial expenses for reinsurance contracts 1,336,872 (872,885)
Total changes in the income statement (265,549) (2,175,232)
Investment components (15) 0
Other changes (187,300) 315,155
Cash flow [Abstract]    
Premiums received 4,773,095 3,907,795
Claims and other service expenses paid (3,075,632) (2,739,523)
Insurance acquisition cash flows (80,474) (75,161)
Net cash flow 1,616,989 1,093,111
Balances at the end of the period 12,318,133 11,154,008
Insurance Contracts [Member] | Remaining Coverage Liabilities, Excluding Loss Component [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 8,396,418 9,246,468
Insurance income (3,855,739) (3,533,270)
Claims incurred and other insurance service expenses 11,544 1,953
Adjustments relating to the past to liabilities for incurred claims (592) (13,440)
Losses and recoveries for losses in onerous contracts (8,812) 0
Amortization of insurance acquisition cash flows 3,134 15,741
Insurance service expenses 5,274 4,254
Result of the insurance service (3,850,465) (3,529,016)
Net financial expenses for reinsurance contracts 1,051,939 (793,873)
Total changes in the income statement (2,798,526) (4,322,889)
Investment components (901,136) (658,211)
Other changes (163,289) 357,096
Cash flow [Abstract]    
Premiums received 4,773,477 3,849,115
Claims and other service expenses paid 0 0
Insurance acquisition cash flows (80,474) (75,161)
Net cash flow 4,693,003 3,773,954
Balances at the end of the period 9,226,470 8,396,418
Insurance Contracts [Member] | Remaining Coverage Liabilities, Loss Component [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 163,555 135,365
Insurance income 331 0
Claims incurred and other insurance service expenses 0 0
Adjustments relating to the past to liabilities for incurred claims 0 0
Losses and recoveries for losses in onerous contracts 25,993 92,530
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 25,993 92,530
Result of the insurance service 26,324 92,530
Net financial expenses for reinsurance contracts (4,492) (9,058)
Total changes in the income statement 21,832 83,472
Investment components (10) 0
Other changes 22,700 (55,282)
Cash flow [Abstract]    
Premiums received (382) 0
Claims and other service expenses paid 0 0
Insurance acquisition cash flows 0 0
Net cash flow (382) 0
Balances at the end of the period 207,695 163,555
Insurance Contracts [Member] | Liabilities for Incurred Claims for Contracts not Measured by PAA [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 1,073,412 994,581
Insurance income 0 0
Claims incurred and other insurance service expenses 772,038 554,692
Adjustments relating to the past to liabilities for incurred claims (588,726) (262,588)
Losses and recoveries for losses in onerous contracts 0 0
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 183,312 292,104
Result of the insurance service 183,312 292,104
Net financial expenses for reinsurance contracts 140,934 (29,644)
Total changes in the income statement 324,246 262,460
Investment components 901,131 658,211
Other changes (1,609) (3,221)
Cash flow [Abstract]    
Premiums received 0 0
Claims and other service expenses paid (1,084,324) (838,619)
Insurance acquisition cash flows 0 0
Net cash flow (1,084,324) (838,619)
Balances at the end of the period 1,212,856 1,073,412
Insurance Contracts [Member] | Liabilities for Incurred Claims for Contracts Measured by PAA, Present Value of Future Cash Flows [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 2,274,827 2,357,336
Insurance income 0 0
Claims incurred and other insurance service expenses 2,104,635 6,266
Adjustments relating to the past to liabilities for incurred claims (71,098) 1,836,194
Losses and recoveries for losses in onerous contracts 0 0
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 2,033,537 1,842,460
Result of the insurance service 2,033,537 1,842,460
Net financial expenses for reinsurance contracts 146,732 (40,648)
Total changes in the income statement 2,180,269 1,801,812
Investment components 0 0
Other changes 33,651 16,583
Cash flow [Abstract]    
Premiums received 0 0
Claims and other service expenses paid (1,991,308) (1,900,904)
Insurance acquisition cash flows 0 0
Net cash flow (1,991,308) (1,900,904)
Balances at the end of the period 2,497,439 2,274,827
Insurance Contracts [Member] | Liabilities for Incurred Claims for Contracts Measured by PAA, Risk Adjustment [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 14,158 14,383
Insurance income 0 0
Claims incurred and other insurance service expenses 0 0
Adjustments relating to the past to liabilities for incurred claims 4,871 (425)
Losses and recoveries for losses in onerous contracts 0 0
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 4,871 (425)
Result of the insurance service 4,871 (425)
Net financial expenses for reinsurance contracts 1,759 338
Total changes in the income statement 6,630 (87)
Investment components 0 0
Other changes (317) (138)
Cash flow [Abstract]    
Premiums received 0 0
Claims and other service expenses paid 0 0
Insurance acquisition cash flows 0 0
Net cash flow 0 0
Balances at the end of the period 20,471 14,158
Insurance Contracts [Member] | Accounts Receivable for Insurance Contracts [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period (869,455) (916,859)
Insurance income 0 0
Claims incurred and other insurance service expenses 0 0
Adjustments relating to the past to liabilities for incurred claims 0 0
Losses and recoveries for losses in onerous contracts 0 0
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 0 0
Result of the insurance service 0 0
Net financial expenses for reinsurance contracts 0 0
Total changes in the income statement 0 0
Investment components 0 0
Other changes (70,408) 178
Cash flow [Abstract]    
Premiums received 0 47,226
Claims and other service expenses paid 0 0
Insurance acquisition cash flows 0 0
Net cash flow 0 47,226
Balances at the end of the period (939,863) (869,455)
Insurance Contracts [Member] | Debts to Intermediaries, Marketers and Auxiliaries [Member]    
Liability for Insurance Contracts [Abstract]    
Balances at the beginning of the period 101,093 89,700
Insurance income 0 0
Claims incurred and other insurance service expenses 0 0
Adjustments relating to the past to liabilities for incurred claims 0 0
Losses and recoveries for losses in onerous contracts 0 0
Amortization of insurance acquisition cash flows 0 0
Insurance service expenses 0 0
Result of the insurance service 0 0
Net financial expenses for reinsurance contracts 0 0
Total changes in the income statement 0 0
Investment components 0 0
Other changes (8,028) (61)
Cash flow [Abstract]    
Premiums received 0 11,454
Claims and other service expenses paid 0 0
Insurance acquisition cash flows 0 0
Net cash flow 0 11,454
Balances at the end of the period S/ 93,065 S/ 101,093