FINANCIAL INSTRUMENTS CLASSIFICATION

12 Months Ended

Dec. 31, 2017

Disclosure of detailed information about financial instruments [abstract]

Disclosure of financial instruments [text block]

31 FINANCIAL INSTRUMENTS CLASSIFICATION

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 IAS 39:

At December 31, 2017

At December 31, 2016

Financial assets and  liabilities measured at fair  value

Financial assets and  liabilities measured at fair  value

Held for  trading or  hedging

Designated at inception

Loans and  receivables

Investments  available  for-sale

Investments  held-to- maturity

Liabilities at  amortized  cost

Total

Held for  trading or  hedging

Designated  at inception

Loans and  receivables

Investments  available  for-sale

Investments  held-to- maturity

Liabilities 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)

S/(000)

S/(000)

Assets

Cash and due from banks

–

–

23,221,987

–

–

–

23,221,987

–

–

16,645,769

–

–

–

16,645,769

Cash collateral, reverse repurchase agreements and securities borrowings

–

–

7,480,420

–

–

–

7,480,420

–

–

10,919,624

–

–

–

10,919,624

Trading securities

4,024,737

–

–

–

–

–

4,024,737

4,015,019

–

–

–

–

–

4,015,019

Available-for-sale investments

–

–

–

24,423,891

–

–

24,423,891

–

–

–

18,685,667

–

18,685,667

18,685,667

Held-to-maturity Investments

–

–

–

–

4,413,373

–

4,413,373

–

–

–

–

5,118,420

–

5,118,420

Loans, net

–

–

95,977,277

–

–

–

95,977,277

–

–

90,561,768

–

–

–

90,561,768

Financial assets designated at fair value through profit or loss

–

537,685

–

–

–

–

537,685

–

459,099

–

–

–

–

459,099

Premiums and other policies receivable

–

–

656,829

–

–

–

656,829

–

–

643,224

–

–

–

643,224

Accounts receivable from reinsurers and coinsurers

–

–

715,695

–

–

–

715,695

–

–

454,187

–

–

–

454,187

Due from customers on acceptances

–

–

532,034

–

–

–

532,034

–

–

491,139

–

–

–

491,139

Other assets, Note 12

701,826

–

1,759,125

–

–

–

2,460,951

942,602

–

1,286,082

–

–

–

2,228,684

4,726,563

537,685

130,343,367

24,423,891

4,413,373

–

164,444,879

4,957,621

459,099

121,001,793

18,685,667

5,118,420

–

150,222,600

Liabilities

Deposits and obligations

–

–

–

–

–

97,170,411

97,170,411

–

–

–

–

–

85,916,387

85,916,387

Payables from repurchase agreements and security lendings

–

–

–

–

–

13,415,843

13,415,843

–

–

–

–

–

15,127,999

15,127,999

Due to banks and correspondents

–

–

–

–

–

7,996,889

7,996,889

–

–

–

–

–

7,493,916

7,493,916

Banker’s acceptances outstanding

–

–

–

–

–

532,034

532,034

–

–

–

–

–

491,139

491,139

Financial liabilities at fair value through profit or loss

168,089

–

–

–

–

–

168,089

209,520

–

–

–

–

–

209,520

Accounts payable to reinsurers and coinsurers

–

–

–

–

–

235,185

235,185

–

–

–

–

–

233,892

233,892

Bonds and Notes issued

7,986,539

–

–

–

–

8,255,718

16,242,257

8,412,515

–

–

–

–

7,527,088

15,939,603

Other liabilities, Note 12

636,762

–

–

–

–

3,236,251

3,873,013

673,015

–

–

–

–

2,540,980

3,213,995

8,791,390

–

–

–

–

130,842,331

139,633,721

9,295,050

–

–

–

–

119,331,401

128,626,451