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INVESTMENTS (Details 5) - PEN (S/) S/ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | S/ 4,067,481 |  | S/ 4,323,165 |
Financial assets held to maturity, accrued interest | 87,357 |  | 90,208 |
Held-to-maturity investments | 0 |  | 4,413,373 | [1]
Financial assets held to maturity at fair value before accrued interest | 4,066,566 |  | 4,666,141 |
Financial assets held to maturity at fair value, accrued interest | 87,357 |  | 90,208 |
Total financial assets held to maturity at fair value | 4,153,923 |  | 4,756,349 |
Peruvian sovereign bonds [Member] |  |  |  |
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | 3,166,639 |  | 3,378,046 |
Financial assets held to maturity at fair value before accrued interest | 3,168,202 |  | 3,700,535 |
Bonds of foreign governements [Member] |  |  |  |
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | 347,749 |  | 352,205 |
Financial assets held to maturity at fair value before accrued interest | 347,427 |  | 355,438 |
Peruvian treasury bonds [Member] |  |  |  |
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | 215,751 |  | 217,187 |
Financial assets held to maturity at fair value before accrued interest | 215,769 |  | 221,799 |
Corporate bonds [Member] |  |  |  |
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | 220,203 |  | 246,284 |
Financial assets held to maturity at fair value before accrued interest | 217,993 |  | 254,131 |
Certificates of payment on work progress (CRPAO for its Spanish acronym) [Member] |  |  |  |
Disclosure of Investments [Line Items] |  |  |  |
Financial assets held to maturity before accrued interest | 117,139 | [2] | 129,443 | [3]
Financial assets held to maturity at fair value before accrued interest | S/ 117,175 | [2] | S/ 134,238 | [3]
[1] | The balances of financial instruments at December 31, 2018 have been prepared in accordance with IFRS 9; the balances of the previous period have not been restated, see Note 3(a)(i).
[2] | At December 31, there are 185 certificates of Annual Recognition of Payment for Work Progress (CRPAO from Spanish acronym), respectively, issued by the Peruvian Government to finance projects and concessions. Said issuance is a mechanism established in the concession agreement signed between the State and the concessionaire, which allows the latter to obtain financing to continue with the work undertaken. Said investment matures between January 2019 and April 2026, accruing interest at an annual effective rate between 4.72 percent and 6.02 percent.
[3] | At December 31, 2017, there are, 217 certificates of Annual Recognition of Payment for Work Progress (CRPAO from Spanish acronym), respectively, issued by the Peruvian Government to finance projects and concessions. Said issuance is a mechanism established in the concession agreement signed between the State and the concessionaire, which allows the latter to obtain financing to continue with the work undertaken. Said investment has maturities between January 2018 and April 2026, accruing interest at an annual effective rate between 3.90 percent and 5.38 percent.

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