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OTHER ASSETS AND OTHER LIABILITIES (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | --- | --- | --- | ---
Financial instruments: |  |  |  |  |  |  |
Receivables | S/ 1,948,849 |  |  | S/ 1,676,583 |  |  |
Derivatives receivable | 766,317 |  |  | 701,826 |  |  |
Operations in process | 357,611 |  |  | 82,542 |  |  |
Financial instruments | 3,072,777 |  |  | 2,460,951 |  |  |
Non-financial instruments: |  |  |  |  |  |  |
Deferred income tax asset, Note 18 | 463,717 |  |  | 480,057 |  |  |
Investment in associates | 582,132 |  |  | 708,873 |  |  |
Investment properties, net | 440,234 |  |  | 458,855 |  |  |
Deferred fees | 455,249 |  |  | 431,598 |  |  |
Income tax prepayments, net | 389,029 |  |  | 301,863 |  |  |
Seized assets, net | 133,112 |  |  | 95,012 |  |  |
VAT (IGV) tax credit | 37,771 |  |  | 50,138 |  |  |
Others | 12,732 |  |  | 12,651 |  |  |
Others Non-financial Assets | 2,513,976 |  |  | 2,539,047 |  |  |
Total | 5,586,753 | [1] | S/ 1,759,125 | 4,999,998 | [1] |  |
Financial instruments: |  |  |  |  |  |  |
Accounts payable | 1,540,057 |  |  | 1,875,153 |  |  |
Derivatives payable | 715,804 |  |  | 636,762 |  |  |
Salaries and other personnel expenses | 717,820 |  |  | 644,234 |  |  |
Allowance for indirect loan losses, Note 7 | 362,139 |  |  | 442,510 |  |  |
Operations in process | 358,498 |  |  | 274,354 |  |  |
Other financial liabilities | 3,694,318 |  |  | 3,873,013 |  |  |
Non-financial instruments: |  |  |  |  |  |  |
Taxes | 677,229 |  |  | 480,781 |  |  |
Deferred income tax, Note 18 | 108,603 |  |  | 150,280 |  |  |
Provision for sundry risks | 342,350 |  | S/ 275,841 | 275,841 |  | S/ 296,339 | S/ 196,261
Others | 227,636 |  |  | 234,197 |  |  |
Non financial liabilities | 1,355,818 |  |  | 1,141,099 |  |  |
Total other liabilities | S/ 5,050,136 |  |  | S/ 5,014,112 |  |  |
[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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