CREDICORP LTD | CIK:0001001290 | 3

  • Filed: 4/26/2018
  • Entity registrant name: CREDICORP LTD (CIK: 0001001290)
  • Generator: DataTracks
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1001290/000114420418022710/0001144204-18-022710-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1001290/000114420418022710/bap-20171231.xml
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  • ifrs-full:DisclosureOfDeferredTaxesExplanatory

    The following table presents a summary of the Group’s deferred income tax:
     
     
     
    2017
     
     
    2016
     
     
     
    S/(000)
     
     
    S/(000)
     
    Deferred income tax asset, net
     
     
     
     
     
     
     
     
    Deferred asset
     
     
     
     
     
     
     
     
    Allowance for loan losses
     
     
    604,828
     
     
     
    545,716
     
    Tax loss carry forward
     
     
    13,332
     
     
     
    38,856
     
    Provision for sundry expenses
     
     
    44,885
     
     
     
    38,326
     
    Unrealized loss due to valuation of cash flow hedge derivatives
     
     
    22,039
     
     
     
    2,105
     
    Provision for sundry risks
     
     
    20,173
     
     
     
    17,731
     
    Impairments in buildings for rent depreciation
     
     
    17,489
     
     
     
    18,641
     
    Unrealized loss on hedged bonds
     
     
    3,047
     
     
     
    43,252
     
    Unrealized loss due to valuation of available-for-sale investments
     
     
    2,563
     
     
     
    6,001
     
    Others
     
     
    40,447
     
     
     
    35,344
     
     
     
     
     
     
     
     
     
     
    Deferred liability
     
     
     
     
     
     
     
     
    Intangibles, net
     
     
    (132,553
    )
     
     
    (86,746
    )
    Buildings depreciation
     
     
    (70,515
    )
     
     
    (73,322
    )
    Adjustment for difference in exchange of SUNAT and SBS
     
     
    (35,660
    )
     
     
    (40,096
    )
    Unrealized gain due to valuation of derivative financial  
    instruments for hedging purposes
     
     
    (8,431
    )
     
     
    (7,216
    )
    Unrealized gain due to valuation of available-for-sale
    investments
     
     
    (8,095
    )
     
     
    (6,142
    )
    Deferred acquisitions costs - DAC
     
     
    (12,855
    )
     
     
    (8,597
    )
    Buildings revaluation
     
     
    (5,917
    )
     
     
    (6,589
    )
    Others
     
     
    (14,720
    )
     
     
    (11,220
    )
    Total
     
     
    480,057
     
     
     
    506,044
     
     
     
     
     
     
     
     
     
     
    Deferred income tax liability, net
     
     
     
     
     
     
     
     
    Deferred asset
     
     
     
     
     
     
     
     
    Carry forward tax losses
     
     
    14,039
     
     
     
    -
     
    Provision for sundry risks, net
     
     
    8,750
     
     
     
    4,560
     
    Defferred income due to commission - DIL
     
     
    8,326
     
     
     
    8,829
     
    Others
     
     
    12,900
     
     
     
    23,607
     
     
     
     
     
     
     
     
     
     
    Deferred liability
     
     
     
     
     
     
     
     
    Intangibles, net
     
     
    (48,797
    )
     
     
    (74,975
    )
    Unrealized gain due to valuation of investments
    available for sale.
     
     
    (41,910
    )
     
     
    (36,721
    )
    Gain generated in the reorganization of Pacífico EPS
     
     
    (39,515
    )
     
     
    (39,515
    )
    Deferred acquisitions costs - DAC
     
     
    (30,322
    )
     
     
    (12,945
    )
    Catastrophic insurance reserve
     
     
    (9,561
    )
     
     
    (10,062
    )
    Leasing operations related to loans
     
     
    (5,063
    )
     
     
    (5,311
    )
    Buildings revaluation
     
     
    (2,578
    )
     
     
    (4,664
    )
    Others
     
     
    (16,549
    )
     
     
    (25,444
    )
    Total
     
     
    (150,280
    )
     
     
    (172,641
    )