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v3.19.1

OTHER ASSETS AND OTHER LIABILITIES (Details 5) - PEN (S/) S/ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2018 | Dec. 31, 2017
Changes in investment property [abstract] |  |
Ending Balance | S/ 440,234 | S/ 458,855
Impairment loss | 1,060 | 0
Cost |  |
Changes in investment property [abstract] |  |
Begining Balance | 498,625 | 550,606
Additions | 49,519 | 9,217
Transfers | 0 | 66,856
Sales | (16,165) | (89,897)
Disposals and other | (47,197) | (38,157)
Ending Balance | 484,782 | 498,625
Accumulated depreciation |  |
Changes in investment property [abstract] |  |
Begining Balance | 39,770 | 45,679
Sales | (3,154) | (6,277)
Disposals and other | (533) | (6,072)
Depreciation for the year | 7,405 | 6,440
Ending Balance | 43,488 | 39,770
Lands |  |
Changes in investment property [abstract] |  |
Disposals and other | 2,400 | 34,500
Ending Balance | 221,800 |
Impairment loss | 689 |
Lands | Cost |  |
Changes in investment property [abstract] |  |
Begining Balance | 237,214 |
Additions | 28,433 |
Transfers | 0 |
Sales | (10,934) |
Disposals and other | (32,224) |
Ending Balance | 222,489 |
Lands | Accumulated depreciation |  |
Changes in investment property [abstract] |  |
Begining Balance | 0 |
Sales | 0 |
Disposals and other | 0 |
Depreciation for the year | 0 |
Ending Balance | 0 |
Building |  |
Changes in investment property [abstract] |  |
Disposals and other | 2,600 | S/ 34,000
Ending Balance | 218,434 |
Impairment loss | 371 |
Building | Cost |  |
Changes in investment property [abstract] |  |
Begining Balance | 261,411 |
Additions | 21,086 |
Transfers | 0 |
Sales | (5,231) |
Disposals and other | (14,973) |
Ending Balance | 262,293 |
Building | Accumulated depreciation |  |
Changes in investment property [abstract] |  |
Begining Balance | 39,770 |
Sales | (3,154) |
Disposals and other | (533) |
Depreciation for the year | 7,405 |
Ending Balance | S/ 43,488 |

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- Definition The amount of additions to investment property other than those acquired through business combinations. [Refer: Business combinations [member]; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76_a&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -Clause i -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d_i&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The decrease in investment property through classification as held for sale or inclusion in a disposal group classified as held for sale. [Refer: Disposal groups classified as held for sale [member]; Property, plant and equipment; Investment property; Disposal groups classified as held for sale [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76_c&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d_iii&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount of depreciation recognised on investment property. [Refer: Depreciation and amortisation expense; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -Clause iv -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d_iv&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The decrease in investment property resulting from disposals. [Refer: Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76_c&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -Clause iii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d_iii&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount recognised as a reduction of the carrying amount of an asset or cash-generating unit to its recoverable amount. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2018-01-01 -Paragraph 130 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=para_130_b&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2018-01-01 -Paragraph 130 -Subparagraph d -Clause ii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=para_130_d_ii&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition Expiry date 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. Effective 2019-01-01: The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d&doctype=Standard -URIDate 2018-03-16 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2018-01-01 -Paragraph 54 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=1&date=2018-03-01&anchor=para_54_b&doctype=Standard -URIDate 2018-03-16 + Details
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- Definition The amount transferred from (to) inventories and owner-occupied property to (from) investment property. [Refer: Inventories; Investment property] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 76 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_76_f&doctype=Standard -URIDate 2018-03-16 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2018-01-01 -Paragraph 79 -Subparagraph d -Clause vii -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=40&date=2018-03-01&anchor=para_79_d_vii&doctype=Standard -URIDate 2018-03-16 + Details
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