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TAX SITUATION (Details 2) - PEN (S/) S/ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred asset |  |
Deferred asset | S/ 480,057 | S/ 506,044
Deferred liabilities |  |
Deferred liability | (150,280) | (172,641)
Buildings depreciation [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (70,515) | (73,322)
Allowance for loan losses [member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 604,828 | 545,716
Unrealized loss on hedged bonds [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 3,047 | 43,252
Tax loss carry forward [member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 13,332 | 38,856
Provision for sundry expenses [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 44,885 | 38,326
Provision for sundry risks [Member] |  |
Deferred asset |  |
Deferred asset | 8,750 | 4,560
Provision for sundry risks [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 20,173 | 17,731
Unrealized loss due to valuation of cash flow hedge derivatives [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 22,039 | 2,105
Unrealized loss due to valuation of available-for-sale investments [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 2,563 | 6,001
Others [Member] |  |
Deferred asset |  |
Deferred asset | 12,900 | 23,607
Deferred liabilities |  |
Deferred liability | (16,549) | (25,444)
Others [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 40,447 | 35,344
Deferred liabilities |  |
Deferred liability | (14,720) | (11,220)
Intangibles [Member] |  |
Deferred liabilities |  |
Deferred liability | (48,797) | (74,975)
Intangibles [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (132,553) | (86,746)
Adjustment for difference in exchange of SUNAT and SBS [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (35,660) | (40,096)
Unrealized gain due to valuation of derivative financial instruments for hedging purposes [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (8,431) | (7,216)
Gain generated in the reorganization of Pacífico EPS [Member] |  |
Deferred liabilities |  |
Deferred liability | (39,515) | (39,515)
Impairments in buildings for rent depreciation | Other [Member] |  |
Deferred asset |  |
Deferred asset | 17,489 | 18,641
Unrealized gain due to valuation of available-for-sale investments [Member] |  |
Deferred liabilities |  |
Deferred liability | (41,910) | (36,721)
Unrealized gain due to valuation of available-for-sale investments [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (8,095) | (6,142)
Buildings revaluation [Member] |  |
Deferred liabilities |  |
Deferred liability | (2,578) | (4,664)
Buildings revaluation [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (5,917) | (6,589)
Carry forward tax losses [Member] |  |
Deferred asset |  |
Deferred asset | 14,039 | 0
Deferred acquisition costs - DAC [Member] |  |
Deferred liabilities |  |
Deferred liability | (30,322) | (12,945)
Deferred acquisition costs - DAC [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (12,855) | (8,597)
Catastrophic insurance reserve [Member] |  |
Deferred liabilities |  |
Deferred liability | (9,561) | (10,062)
Leasing operations related to loans [Member] |  |
Deferred liabilities |  |
Deferred liability | (5,063) | (5,311)
Defferred income due to commission - DIL [Member] |  |
Deferred asset |  |
Deferred asset | S/ 8,326 | S/ 8,829

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