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FINANCIAL INSTRUMENTS CLASSIFICATION
 12 Months Ended
Dec. 31, 2018
Disclosure of detailed information about financial instruments [abstract]  
Disclosure of financial instruments [text block]
32
FINANCIAL INSTRUMENTS CLASSIFICATION
 
The table below shows the carrying amounts of the financial assets and liabilities captions in the consolidated statement of financial position, by categories as defined under IFRS 9 as of December 31,2018 and IAS 39 as of December 31, 2017:
 
 
 
At December 31, 2018
 
 
At December 31, 2017
 
 
 
Financial assets and
liabilities at fair
value through profit or loss
 
 
Financial assets at fair value

through other

comprehensive income
 
 
Financial
 
 
 
 
 
Financial assets and
liabilities measured at fair
value
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Investments

and hedges
 
 
Designated
at inception
 
 
Investments
 
 
Investments

designated
at inception
 
 
assets and
liabilities

measured at

amortized

cost
 
 
Total
 
 
Held for
trading or
hedging
 
 
Designated
at inception
 
 
Loans and
receivables
 
 
Investments
available-

for-sale
 
 
Investments
held-to-

maturity
 
 
Financial

liabilities at
amortized
cost
 
 
Total
 
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
 
S/(000)
 
Assets
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Cash and due from banks
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
22,168,516
 
 
 
22,168,516
 
 
 
–
 
 
 
–
 
 
 
23,221,987
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
23,221,987
 
Cash collateral, reverse repurchase agreements and securities borrowings
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
4,082,942
 
 
 
4,082,942
 
 
 
–
 
 
 
–
 
 
 
7,480,420
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
7,480,420
 
At fair value through profit or loss
 
 
3,512,445
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
3,512,445
 
 
 
4,024,737
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
4,024,737
 
Investments at fair value through other comprehensive income, Note 6(b)
 
 
–
 
 
 
–
 
 
 
24,546,365
 
 
 
649,470
 
 
 
–
 
 
 
25,195,835
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
Available-for-sale investments
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
24,423,891
 
 
 
–
 
 
 
–
 
 
 
24,423,891
 
Amortized cost investments
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
4,154,838
 
 
 
4,154,838
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
Held-to-maturity Investments
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
4,413,373
 
 
 
–
 
 
 
4,413,373
 
Loans, net
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
105,806,998
 
 
 
105,806,998
 
 
 
–
 
 
 
–
 
 
 
95,977,277
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
95,977,277
 
Financial assets designated at fair value through profit or loss
 
 
–
 
 
 
521,186
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
521,186
 
 
 
–
 
 
 
537,685
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
537,685
 
Premiums and other policies receivable
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
887,273
 
 
 
887,273
 
 
 
–
 
 
 
–
 
 
 
656,829
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
656,829
 
Accounts receivable from reinsurers and coinsurers
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
842,043
 
 
 
842,043
 
 
 
–
 
 
 
–
 
 
 
715,695
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
715,695
 
Due from customers on acceptances
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
967,968
 
 
 
967,968
 
 
 
–
 
 
 
–
 
 
 
532,034
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
532,034
 
Other assets, Note 12(a)
 
 
766,317
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
2,306,460
 
 
 
3,072,777
 
 
 
701,826
 
 
 
–
 
 
 
1,759,125
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
2,460,951
 
 
 
 
4,278,762
 
 
 
521,186
 
 
 
24,546,365
 
 
 
649,470
 
 
 
141,217,038
 
 
 
171,212,821
 
 
 
4,726,563
 
 
 
537,685
 
 
 
130,343,367
 
 
 
24,423,891
 
 
 
4,413,373
 
 
 
–
 
 
 
164,444,879
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Liabilities
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Deposits and obligations
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
104,551,310
 
 
 
104,551,310
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
97,170,411
 
 
 
97,170,411
 
Payables from repurchase agreements and securities lending
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
9,415,357
 
 
 
9,415,357
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
13,415,843
 
 
 
13,415,843
 
Due to banks and correspondents
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
8,448,140
 
 
 
8,448,140
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
7,996,889
 
 
 
7,996,889
 
Bankers’ acceptances outstanding
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
967,968
 
 
 
967,968
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
532,034
 
 
 
532,034
 
Financial liabilities at fair value through profit or loss
 
 
362,310
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
362,310
 
 
 
168,089
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
168,089
 
Accounts payable to reinsurers and coinsurers
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
291,693
 
 
 
291,693
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
235,185
 
 
 
235,185
 
Bonds and notes issued
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
15,457,540
 
 
 
15,457,540
 
 
 
7,986,539
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
8,255,718
 
 
 
16,242,257
 
Other liabilities, Note 12(a)
 
 
715,804
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
2,978,514
 
 
 
3,694,318
 
 
 
636,762
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
3,236,251
 
 
 
3,873,013
 
 
 
 
1,078,114
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
142,110,522
 
 
 
143,188,636
 
 
 
8,791,390
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
–
 
 
 
130,842,331
 
 
 
139,633,721