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SIGNIFICANT ACCOUNTING POLICIES (Details 1) - PEN (S/) S/ in Thousands |  | 12 Months Ended |
--- | --- | --- | ---
Jan. 01, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2018
Disclosure Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Cash and due from banks | S/ 23,221,987 |  |  |  |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 7,480,420 | S/ 7,480,420 | [1] |  | S/ 4,082,942 | [1]
At fair value through profit or loss : |  |  |  |  |  |
Addition: From investments available for sale |  | 24,423,891 | [1] |  | 0 |
Closing balance under IFRS 9 | 5,613,356 |  |  |  |  |
At fair value through other comprehensive income (debt): |  |  |  |  |  |
Closing balance under IFRS 9 | 22,181,733 |  |  |  |  |
At fair value through other comprehensive income (Designated equity instruments) | 653,539 |  |  |  | 48,800 |
Available for sale: |  |  |  |  |  |
Subtraction: Reclassification to investments at fair value through profit or loss | 4,413,373 |  |  |  |  |
Closing balance under IFRS 9 | 0 |  |  |  |  |
Amortized cost: |  |  |  |  |  |
Remeasurement: Expected loss (IFRS 9) |  | 0 |  | S/ 0 |  |
Closing balance under IFRS 9 | 4,411,637 |  |  |  |  |
Held-to-maturity: |  |  |  |  |  |
Closing balance under IFRS 9 | 0 |  |  |  |  |
Loans, net | 95,770,509 |  |  |  |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |  |  |  |
Premiums and other policies receivable | 649,135 |  |  |  |  |
Accounts receivable from reinsurers and coinsurers | 715,553 |  |  |  |  |
Due from customers on acceptances | 532,034 |  |  |  |  |
Derivative receivables | 701,826 | 701,826 |  |  | 766,317 |
Other assets | 1,759,125 | 4,999,998 | [1] |  | 5,586,753 | [1]
Total financial assets | 164,228,539 | S/ 32,862,001 | [1] |  | S/ 32,863,118 | [1]
Financial assets impaired [member] |  |  |  |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Cash and due from banks | 0 |  |  |  |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 0 |  |  |  |  |
At fair value through other comprehensive income (debt): |  |  |  |  |  |
At fair value through other comprehensive income (Designated equity instruments) | 0 |  |  |  |  |
Amortized cost: |  |  |  |  |  |
Remeasurement: Expected loss (IFRS 9) | (1,736) |  |  |  |  |
Held-to-maturity: |  |  |  |  |  |
Loans, net | (206,768) |  |  |  |  |
Financial assets designated at fair value through profit or loss | 0 |  |  |  |  |
Premiums and other policies receivable | (7,694) |  |  |  |  |
Accounts receivable from reinsurers and coinsurers | (142) |  |  |  |  |
Due from customers on acceptances | 0 |  |  |  |  |
Derivative receivables | 0 |  |  |  |  |
Other assets | 0 |  |  |  |  |
Total financial assets | 216,340 |  |  |  |  |
Change of category [Member] |  |  |  |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Cash and due from banks | 0 |  |  |  |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 0 |  |  |  |  |
At fair value through profit or loss : |  |  |  |  |  |
Addition: From investments available for sale | 1,588,619 |  |  |  |  |
At fair value through other comprehensive income (debt): |  |  |  |  |  |
Addition: From investments available for sale | 22,181,733 |  |  |  |  |
At fair value through other comprehensive income (Designated equity instruments) | 653,539 |  |  |  |  |
Available for sale: |  |  |  |  |  |
Subtraction: Reclassification to investments at fair value through profit or loss | (1,588,619) |  |  |  |  |
Subtraction: Reclassification to investments at fair value through other comprehensive income (debt) | (22,181,733) |  |  |  |  |
Subtraction: Reclassification to investments at fair value through other comprehensive income (Designated - equity) | (653,539) |  |  |  |  |
Held-to-maturity: |  |  |  |  |  |
Subtraction: Reclassification to investments at amortized cost | (4,413,373) |  |  |  |  |
Loans, net | 0 |  |  |  |  |
Financial assets designated at fair value through profit or loss | 0 |  |  |  |  |
Premiums and other policies receivable | 0 |  |  |  |  |
Accounts receivable from reinsurers and coinsurers | 0 |  |  |  |  |
Due from customers on acceptances | 0 |  |  |  |  |
Derivative receivables | 0 |  |  |  |  |
Other assets | 0 |  |  |  |  |
Total financial assets | 0 |  |  |  |  |
IAS 39 [Member] |  |  |  |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |  |  |  |
Cash and due from banks | 23,221,987 |  |  |  |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 7,480,420 |  |  |  |  |
At fair value through profit or loss : |  |  |  |  |  |
Opening balance under IAS 39 | 4,024,737 |  |  |  |  |
At fair value through other comprehensive income (debt): |  |  |  |  |  |
Opening balance under IAS 39 | 0 |  |  |  |  |
At fair value through other comprehensive income (Designated equity instruments) | 0 |  |  |  |  |
Available for sale: |  |  |  |  |  |
Opening balance under IAS 39 | 24,423,891 |  |  |  |  |
Amortized cost: |  |  |  |  |  |
Opening balance under IAS 39 | 0 |  |  |  |  |
Held-to-maturity: |  |  |  |  |  |
Opening balance under IAS 39 | 4,413,373 |  |  |  |  |
Loans, net | 95,977,277 |  |  |  |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |  |  |  |
Premiums and other policies receivable | 656,829 |  |  |  |  |
Accounts receivable from reinsurers and coinsurers | 715,695 |  |  |  |  |
Due from customers on acceptances | 532,034 |  |  |  |  |
Derivative receivables | 701,826 |  |  |  |  |
Other assets | 1,759,125 |  |  |  |  |
Total financial assets | S/ 164,444,879 |  |  |  |  |
[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).

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