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EQUITY (Tables)
 12 Months Ended
Dec. 31, 2017
Disclosure of equity [Abstract]  
Disclosure of treasury shares [text block]
We present below the treasury stock owned by the Group entities at December 31, 2017, 2016 and 2015:
 
 
 
2017
 
2016
 
2015
 
 
 
 
 
 
 
 
 
 
 
 
Atlantic Security Holding Corporation
 
 
14,620,846
 
 
14,620,846
 
 
14,620,846
 
Share-based compensation plans, Note 19
 
 
276,011
 
 
277,436
 
 
269,832
 
Others
 
 
5,151
 
 
17,255
 
 
13,155
 
 
 
 
14,902,008
 
 
14,915,537
 
 
14,903,833
 
Disclosure of reserves within equity [text block]
 
“Other reserves” include unrealized gains (losses) on Available-for-sale investments and on cash flow hedges, net of deferred income tax and non-controlling interest. Movement was as follows:
 
 
 
Net unrealized gains (losses):
 
 
 
Reserve for 
available-for-sale 
investments
 
Reserve for cash 
flow hedges
 
Foreign exchange 
translation
 
Total
 
 
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Balances at January 1, 2015
 
 
1,223,615
 
 
5,937
 
 
(206,166)
 
 
1,023,386
 
Decrease in net unrealized gains on Available-for-sale investments
 
 
(323,348)
 
 
–
 
 
–
 
 
(323,348)
 
Transfer of net realized gains on Available-for-sale investments to profit or loss, net of realized loss
 
 
(191,716)
 
 
–
 
 
–
 
 
(191,716)
 
Transfer of the impairment loss on Available-for-sale investments to profit or loss, Note 6(a)
 
 
(55,647)
 
 
–
 
 
–
 
 
(55,647)
 
Change from net unrealized gains on cash flow hedges, Note 12(b)(ii)
 
 
–
 
 
50,273
 
 
–
 
 
50,273
 
Transfer of net realized gains on cash flow hedges to profit or loss, Note 12(b)(ii)
 
 
–
 
 
(11,160)
 
 
–
 
 
(11,160)
 
Foreign exchange translation
 
 
–
 
 
–
 
 
270,907
 
 
270,907
 
Balances at December 31, 2015
 
 
652,904
 
 
45,050
 
 
64,741
 
 
762,695
 
Increase in net unrealized gains on Available-for-sale investments
 
 
554,869
 
 
–
 
 
–
 
 
554,869
 
Transfer of net realized gains on Available-for-sale investments to profit or loss, net of realized loss
 
 
(75,444)
 
 
–
 
 
–
 
 
(75,444)
 
Transfer of the impairment loss on Available-for-sale investments to profit or loss Note 6(a)
 
 
14,459
 
 
–
 
 
–
 
 
14,459
 
Change in net unrealized gains on cash flow hedges, Note 12(b)(ii)
 
 
–
 
 
(16,724)
 
 
–
 
 
(16,724)
 
Transfer of net realized losses on cash flow hedges to profit or loss, Note 12(b)(ii)
 
 
–
 
 
(3,676)
 
 
–
 
 
(3,676)
 
Foreign exchange translation
 
 
–
 
 
–
 
 
(26,448)
 
 
(26,448)
 
Balance at December 31, 2016
 
 
1,146,788
 
 
24,650
 
 
38,293
 
 
1,209,731
 
Increase in net unrealized gains on Available-for-sale investments
 
 
873,868
 
 
–
 
 
–
 
 
873,868
 
Transfer of net realized gains on Available-for-sale investments to profit or loss, net of realized loss
 
 
(517,006)
 
 
–
 
 
–
 
 
(517,006)
 
Transfer of the impairment loss on Available-for-sale investments to profit or loss Note 6(a)
 
 
766
 
 
–
 
 
–
 
 
766
 
Change in net unrealized gains on cash flow hedges, Note 12(b)(ii)
 
 
–
 
 
(59,709)
 
 
–
 
 
(59,709)
 
Transfer of net realized losses on cash flow hedges to profit or loss, Note 12(b)(ii)
 
 
–
 
 
2,278
 
 
–
 
 
2,278
 
Foreign exchange translation
 
 
–
 
 
–
 
 
(54,334)
 
 
(54,334)
 
Balance at December 31, 2017
 
 
1,504,416
 
 
(32,781)
 
 
(16,041)
 
 
1,455,594
 
Disclosure of analysis of other comprehensive income by item [text block]
The consolidated statement of comprehensive income includes other comprehensive income from available-for-sale investments and from derivative financial instruments used as cash flow hedges; their movements are as follows:
 
 
 
2017
 
2016
 
2015
 
 
 
S/(000)
 
S/(000)
 
S/(000)
 
Available-for-sale investments:
 
 
 
 
 
 
 
 
 
 
Unrealized gains (losses) on available-for-sale investments
 
 
873,868
 
 
554,869
 
 
(323,348)
 
Transfer of realized gains on available-for-sale investments to profit or loss, net of realized losses
 
 
(517,006)
 
 
(75,444)
 
 
(191,716)
 
Transfer of impairment losses on available-for-sale investments to profit or loss
 
 
766
 
 
14,459
 
 
(55,647)
 
Sub total
 
 
357,628
 
 
493,884
 
 
(570,711)
 
Non-controlling interest
 
 
4,120
 
 
1,799
 
 
(46,529)
 
Income tax
 
 
13,962
 
 
22,975
 
 
(18,503)
 
 
 
 
375,710
 
 
518,658
 
 
(635,743)
 
 
 
 
 
 
 
 
 
 
 
 
Cash flow hedge:
 
 
 
 
 
 
 
 
 
 
Net (loss) gains on cash flow hedges
 
 
(59,709)
 
 
(16,724)
 
 
50,273
 
Transfer of net realized losses (gains) on cash flow hedges to profit or loss
 
 
2,278
 
 
(3,676)
 
 
(11,160)
 
Sub total
 
 
(57,431)
 
 
(20,400)
 
 
39,113
 
Non-controlling interest
 
 
(1,219)
 
 
585
 
 
–
 
Income tax
 
 
(18,719)
 
 
(2,294)
 
 
1,956
 
 
 
 
(77,369)
 
 
(22,109)
 
 
41,069
 
 
 
 
 
 
 
 
 
 
 
 
Foreign exchange translation:
 
 
 
 
 
 
 
 
 
 
Exchange gains or losses
 
 
(54,334)
 
 
(26,448)
 
 
270,907
 
Non-controlling interest
 
 
107
 
 
(123)
 
 
–
 
 
 
 
(54,227)
 
 
(26,571)
 
 
270,907