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SIGNIFICANT ACCOUNTING POLICIES - Measurement categories and the carrying value of the financial instruments under IAS 39 and IFRS 9 (Details) - PEN (S/) S/ in Thousands | Jan. 01, 2018 | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Disclosure of detailed information about financial instruments [line items] |  |  |
Cash and due from banks |  | S/ 25,986,762 | S/ 22,168,516
Guarantee funds, reverse repurchase agreements and securities borrowings | S/ 7,480,420 | 4,288,524 | 4,082,942
Loans, net |  | 91,481,200 | 86,898,040
Accounts receivable from reinsurers and coinsurers | 715,553 |  |
Other Assets | 1,759,125 | 5,458,470 | 5,123,036
Total financial assets | (164,228,539) |  |
Total financial liabilities | 139,747,905 |  |
IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings | 7,480,420 |  |
Accounts receivable from reinsurers and coinsurers | 715,695 |  |
Other Assets | 1,759,125 |  |
Total financial assets | (164,444,879) |  |
Total financial liabilities | 139,633,721 |  |
Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Total financial assets | (164,228,539) |  |
Loans and receivables [member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Cash and due from banks | 23,221,987 |  |
Guarantee funds, reverse repurchase agreements and securities borrowings | 7,480,420 |  |
Loans, net | 95,977,277 |  |
Premium and other policies receivable | 656,829 |  |
Accounts receivable from reinsurers and coinsurers | 715,695 |  |
Due from customers on acceptance | 532,034 |  |
Other Assets | 1,759,125 |  |
At fair value through profit or loss |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Total financial assets |  | (3,845,791) | (3,507,576)
At fair value through profit or loss | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | 4,024,737 |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |
At fair value through profit or loss | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | 5,613,356 |  |
Held to maturity [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Total financial assets |  |  | (4,069,015)
Held to maturity [Member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | 4,413,373 |  |
Available for sale [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Total financial assets |  |  | S/ (24,981,013)
Available for sale [Member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | 24,423,891 |  |
Financial liabilities at fair value, class [member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Liabilities | 8,791,390 |  |
Financial liabilities at fair value, class [member] | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Liabilities | 8,791,390 |  |
Fair value hedges [member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Derivatives receivable | 701,826 |  |
Fair value hedges [member] | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Derivatives receivable | 701,826 |  |
Financial assets at fair value through profit or loss, classified as held for trading, category [Member] | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |
Amortized cost [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Total financial assets |  | S/ (3,399,133) |
Amortized cost [Member] | IAS 39 [Member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Liabilities | 130,842,331 |  |
Amortized cost [Member] | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Cash and due from banks | 23,221,987 |  |
Guarantee funds, reverse repurchase agreements and securities borrowings | 7,480,420 |  |
Investments | 4,411,637 |  |
Loans, net | 95,770,509 |  |
Premium and other policies receivable | 649,135 |  |
Accounts receivable from reinsurers and coinsurers | 715,553 |  |
Due from customers on acceptance | 532,034 |  |
Other Assets | 1,759,125 |  |
Liabilities | 130,956,515 |  |
At fair value through other comprehensive income (Debt instruments) | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | 22,181,733 |  |
At fair value through other comprehensive income (Designated equity instruments) | Effect of overlay approach reclassification [member] |  |  |
Disclosure of detailed information about financial instruments [line items] |  |  |
Investments | S/ 653,539 |  |

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- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 25 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_25&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35H -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35H&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35I -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35I&doctype=Standard -URIDate 2019-03-27 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35M -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35M&doctype=Standard -URIDate 2019-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 35N -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_35N&doctype=Standard -URIDate 2019-03-27 + Details
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