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SIGNIFICANT ACCOUNTING POLICIES (Details 2) - PEN (S/) S/ in Thousands | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017
--- | --- | --- | ---
Financial asset: |  |  |  |  |
Loans |  |  | S/ (95,770,509) |  |
Premiums and other policies receivable |  |  | 649,135 |  |
Accounts receivable from reinsurers and coinsurers | S/ 2,544,431 |  |  | S/ 1,468,211 |
Total investments | 32,863,118 | [1] | 164,228,539 | 32,862,001 | [1]
Financial liabilities: |  |  |  |  |
Total financial liabilities | S/ 9,415,357 |  | 139,747,905 | S/ 13,415,843 |
IAS 39 [Member] |  |  |  |  |
Financial asset: |  |  |  |  |
Investment at amortized cost |  |  | 0 |  |
Loans |  |  | 4,500,498 |  |
Premiums and other policies receivable |  |  | 12,255 |  |
Accounts receivable from reinsurers and coinsurers |  |  | 8,715 |  |
Total investments |  |  | 4,521,468 |  |
Financial liabilities: |  |  |  |  |
Provision for credit losses on indirect loans |  |  | 442,510 |  |
Total financial liabilities |  |  | 442,510 |  |
IFRS 9 |  |  |  |  |
Financial asset: |  |  |  |  |
Investment at amortized cost |  |  | 1,736 |  |
Loans |  |  | 4,707,266 |  |
Premiums and other policies receivable |  |  | 19,949 |  |
Accounts receivable from reinsurers and coinsurers |  |  | 8,857 |  |
Total investments |  |  | 4,737,808 |  |
Financial liabilities: |  |  |  |  |
Provision for credit losses on indirect loans |  |  | 556,694 |  |
Total financial liabilities |  |  | 556,694 |  |
Financial liability [Member] |  |  |  |  |
Financial liabilities: |  |  |  |  |
Provision for credit losses on indirect loans |  |  | 114,184 |  |
Total financial liabilities |  |  | 114,184 |  |
Financial assets impaired [member] |  |  |  |  |
Financial asset: |  |  |  |  |
Investment at amortized cost |  |  | 1,736 |  |
Loans |  |  | 206,768 |  |
Premiums and other policies receivable |  |  | (7,694) |  |
Accounts receivable from reinsurers and coinsurers |  |  | 142 |  |
Total investments |  |  | S/ 216,340 |  |
[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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