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INTANGIBLE AND GOODWILL, NET (Tables)
 12 Months Ended
Dec. 31, 2024
INTANGIBLE AND GOODWILL, NET [Abstract]  
Composition of Intangible Assets with Useful Life
The composition of intangible assets with limited useful life and accumulated amortization as of December 31, 2024, 2023 and December 31, 2022 was as follows:

Description
  
Client
relationships
(i)
    
Brand
name (ii)
    
Fund
manager
contract (iii)
    
Relationships
with holders
    
Software and
developments
    
Intangible
in
progress
    
Other
    
2024
    
2023
    
2022
  
    S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
                                                                                 
Cost -
                                                                                
Balance at January
    
375,905
      
175,321
      
77,715
      
21,100
      
4,279,022
      
901,562
      
30,754
      
5,861,379
      
5,167,235
      
4,708,305
  
Additions
    
-
      
-
      
-
      
-
      
423,259
      
378,031
      
-
      
801,290
      
828,803
      
703,670
  
Acquisition of business
    
-
      
-
      
-
      
-
      
-
      
-
      
-
      
-
      
16,642
      
7,533
  
Transfers
    
-
      
-
      
-
      
-
      
533,096
      
(533,096
)
    
-
      
-
      
-
      
-
  
Disposals and others
    
(3,896
)
    
-
      
(8,174
)
    
-
      
(68,704
)
    
(137,750
)
    
(17,708
)
    
(236,232
)
    
(151,301
)
    
(252,273
)
Balance as of December 31
    
372,009
      
175,321
      
69,541
      
21,100
      
5,166,673
      
608,747
      
13,046
      
6,426,437
      
5,861,379
      
5,167,235
  
                                                                                 
Accumulated amortization -
                                                                                
Balance at January
    
317,231
      
66,315
      
16,373
      
21,100
      
3,002,942
      
-
      
10,401
      
3,434,362
      
3,040,019
      
2,795,084
  
Amortization of the period
    
17,260
      
6,351
      
3,715
      
-
      
451,372
      
-
      
4,196
      
482,894
      
436,584
      
403,726
  
Disposals and others
    
(2,027
)
    
-
      
(1,926
)
    
-
      
(50,764
)
    
-
      
(2,898
)
    
(57,615
)
    
(42,241
)
    
(158,791
)
Balance as of December 31
    
332,464
      
72,666
      
18,162
      
21,100
      
3,403,550
      
-
      
11,699
      
3,859,641
      
3,434,362
      
3,040,019
  
                                                                                 
Net carrying amount
    
39,545
      
102,655
      
51,379
      
-
      
1,763,123
      
608,747
      
1,347
      
2,566,796
      
2,427,017
      
2,127,216
  
Client Relationships Intangible Assets
This item consists of the following:

   
2024
    
2023
  
    S/(000)

  S/(000)

                 
Prima AFP - AFP Unión Vida
    
20,813
      
32,629
  
Credicorp Capital Holding Chile - Inversiones IMT
    
10,892
      
13,410
  
Ultraserfinco     5,049       7,072  
Tenpo SpA
    
1,011
      
1,264
  
Compañía Incubadora de Soluciones Móviles S.A.- Culqi     1,467       1,792  
Joinnus
    
313
      
2,507
  
Net carrying amount
    
39,545
      
58,674
  
Brand Intangible Assets

   
2024
    
2023
  
    S/(000)

  S/(000)

                 
MiBanco
    
99,437
      
105,244
  
Joinnus
     3,155       3,457  
Culqi
    
63
      
305
  
Net carrying amount
    
102,655
      
109,006
  
Fund Manager Contract Intangible Assets

   
2024
    
2023
  
    S/(000)

  S/(000)

                 
Credicorp Capital Holding Chile - Inversiones IMT
    
23,183
      
29,553
  
Credicorp Capital Colombia
    
26,071
      
29,229
  
Ultrasefinco S.A.
    
2,125
      
2,560
  
Net carrying amount
    
51,379
      
61,342
  
Reconciliation of Changes in Goodwill
Goodwill acquired through business combinations has been allocated to each subsidiary or groups of them, which are also identified as a CGUs for the purposes of impairment testing.

   
2024
    
2023
  
    S/(000)

  S/(000)

MiBanco - Edyficar Perú
    
273,694
      
273,694
  
Prima AFP - AFP Unión Vida     124,641       124,641  
Credicorp Capital Colombia
    
99,841
      
111,799
  
Banco de Crédito del Perú
    
52,359
      
52,359
  
MiBanco Colombia
     44,229       49,629  
Pacífico Seguros
    
36,354
      
36,354
  
Atlantic Security Holding Corporation     29,795       29,795  
Monokera  S.A.S.
    
22,656
      
22,656
  
Tenpo SpA
    
20,927
      
22,697
  
Tenpo Technologies SpA     9,945       11,719  
Joinnus S.A.C.     7,824       35,700  
Crediseguro Seguros Personales
    
96
      
96
  
Compañía Incubadora de Soluciones Móviles S.A.-Culqi     -       2,297  
Wally POS S.A.C.
    
-
      
21,046
  
Sami Shop S.A.C.
    
-
      
4,000
  
Net carrying amount
    
722,361
      
798,482
  
Key Assumptions Used for Calculation of Fair Value Less Selling Costs
The following table summarizes the key assumptions used to determine the present value for 2024 and 2023:

   
2024
  
Descripción
  
Perpetual
growth
rate
    
Discount rate
  
   
%
    
%
  
MiBanco - Edyficar Perú
    
5.60
      
11.90
  
Prima AFP - AFP Unión Vida
    
1.60
      
14.20
  
Credicorp Capital Colombia
     3.80       14.40  
Banco de Crédito del Perú
     4.60       10.90  
Mibanco Colombia
    
6.10
      
13.80
  
Pacífico Seguros (*)
    
4.60
    
10.70 and 12.30
  
Atlantic Security Holding Corporation
    
2.30
      
11.30
  
Monokera S.A.S.
     -       30.00  
Tenpo
    
-
      
25.00
  
Joinnus S.A.C.
     -       25.00  
Compañía Incubadora de Soluciones Móviles S.A-Culqi
    
-
      
30.00
  
Wally POS S.A.C.     -       25.00  
Sami Shop S.A.C.     -       25.00  

   
2023
  
Descripción  
Perpetual
growth
rate
    
Discount rate
  
   
%
    
%
  
MiBanco - Edyficar Perú
    
5.60
      
13.10
  
Prima AFP - AFP Unión Vida
    
1.60
      
15.50
  
MiBanco - Colombia
     6.80       15.10  
Credicorp Capital Colombia
    
4.60
      
14.90
  
Banco de Crédito del Perú
    
4.60
      
12.40
  
Pacífico Seguros (*)
    
4.60
    
11.80 and 13.90
  
Atlantic Security Holding Corporation
    
2.30
      
12.60
  
Tenpo     -       25.00  
Compañía Incubadora de Soluciones Móviles S.A - Culqi     -       25.00  
Wally POS S.A.C
     -       25.00  
Sami Shop S.A.C
     -       25.00  

(*)  As of December 31, 2024, and 2023, it corresponds to the discount rates used to determine the recoverable value of the cash flows that correspond to the general and life insurance business lines.