| | | 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 | ) |