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FINANCIAL RISK MANAGEMENT (Details Textual) S/ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2018 PEN (S/) | Dec. 31, 2017 PEN (S/) | Jan. 01, 2018 PEN (S/)
Disclosure of financial risks management [Line Items] |  |  |  |  |
Regulatory capital requirement | S/ 25,063,900 |  | S/ 21,723,000 |  |
Regulatory Capital Exceeds Minimum Regulatory Capital Required | 4,658,100 |  | 3,710,300 |  |
Derivative financial assets | 766,317 |  | 701,826 |  | S/ 701,826
Derivative financial liabilities | 715,804 |  | 636,762 |  |
Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets | 15,400 |  | 12,600 |  |
Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability | 17,100 |  | 16,300 |  |
Net impact of debit valuation and credit valuation adjustments | 200 |  | 1,400 |  |
Net unrealized gain of Level 3 financial instruments | S/ 2,300 |  | S/ 39,100 |  |
Closing foreign exchange rate | 3.373 |  | 3.241 |  |
Financial assets | S/ 32,863,118 | [1] | S/ 32,862,001 | [1] | 164,228,539
Renegotiated Credits [Member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Financial assets | 1,281,500 |  | 915,600 |  |
Loans to commercial [Member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Increase (decrease) in allowance account for credit losses of financial assets | 136,000 |  |  |  |
Financial assets impaired [member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Derivative financial assets |  |  |  |  | 0
Financial assets |  |  |  |  | S/ 216,340
Financial assets impaired [member] | Renegotiated Credits [Member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Financial assets | 671,600 |  | 410,700 |  |
Financial assets past due but not impaired [member] | Renegotiated Credits [Member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Financial assets | 270,300 |  | 165,300 |  |
Financial assets neither past due nor impaired [member] | Renegotiated Credits [Member] |  |  |  |  |
Disclosure of financial risks management [Line Items] |  |  |  |  |
Financial assets | S/ 339,600 |  | S/ 339,600 |  |
[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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- Definition The increase (decrease) in the fair value of a financial asset (or group of financial assets) designated as measured at fair value through profit or loss that is attributable to changes in the credit risk of that asset determined either: (a) as the amount of change in its fair value that is not attributable to changes in market conditions that give rise to market risk ; or (b) using an alternative method the entity believes more faithfully represents the amount of change in its fair value that is attributable to changes in the credit risk of the asset. [Refer: Credit risk [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2018-01-01 -Paragraph 9 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=7&date=2018-03-01&anchor=para_9_c&doctype=Standard -URIDate 2018-03-16 + Details
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