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SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of balances of financial assets under IAS 39 to IFRS 9 (Details) - PEN (S/) S/ in Thousands | Jan. 01, 2018 | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | --- | ---
Disclosure Of Significant Accounting Policies [Line Items] |  |  |
Cash and due from banks | S/ 23,221,987 |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 7,480,420 | S/ 4,288,524 | S/ 4,082,942
At fair value through profit or loss : |  |  |
Opening balance under IAS 39 | 5,613,356 |  |
Addition: From investments available for sale |  | 25,370,413 | 24,331,543
At fair value through other comprehensive income (debt): |  |  |
Opening balance under IAS 39 | 22,181,733 |  |
At fair value through other comprehensive income (Designated equity instruments) | 653,539 | 48,800 |
Available for sale: |  |  |
Opening balance under IAS 39 | 0 |  |
Amortized cost: |  |  |
Opening balance under IAS 39 | 4,411,637 |  |
Held-to-maturity: |  |  |
Opening balance under IAS 39 | 0 |  |
Loans, net | (95,770,509) |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |
Premiums and other policies receivable | 649,135 |  |
Accounts receivable from reinsurers and coinsurers | 715,553 |  |
Due from customers on acceptances | 532,034 |  |
Derivative receivables | 701,826 | 1,092,107 | 766,317
Other assets | 1,759,125 | S/ 5,458,470 | 5,123,036
Total financial assets | 164,228,539 |  |
Financial assets impaired [member] |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |
Cash and due from banks | 0 |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 0 |  |
At fair value through other comprehensive income (debt): |  |  |
At fair value through other comprehensive income (Designated equity instruments) | 0 |  |
Amortized cost: |  |  |
Remeasurement: Expected loss (IFRS 9) | (1,736) |  |
Held-to-maturity: |  |  |
Loans, net | (206,768) |  |
Financial assets designated at fair value through profit or loss | 0 |  |
Premiums and other policies receivable | (7,694) |  |
Accounts receivable from reinsurers and coinsurers | 142 |  |
Due from customers on acceptances | 0 |  |
Derivative receivables | 0 |  |
Other assets | 0 |  |
Total financial assets | 216,340 |  |
Change of category [Member] |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |
Cash and due from banks | 0 |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 0 |  |
At fair value through profit or loss : |  |  |
Addition: From investments available for sale | 1,588,619 |  |
At fair value through other comprehensive income (debt): |  |  |
Addition: From investments available for sale | 22,181,733 |  |
At fair value through other comprehensive income (Designated equity instruments) | 653,539 |  |
Available for sale: |  |  |
Subtraction: Reclassification to investments at fair value through profit or loss | (1,588,619) |  |
Subtraction: Reclassification to investments at fair value through other comprehensive income (debt) | (22,181,733) |  |
Subtraction: Reclassification to investments at fair value through other comprehensive income (Designated - equity) | (653,539) |  |
Held-to-maturity: |  |  |
Subtraction: Reclassification to investments at amortized cost | (4,413,373) |  |
Loans, net | 0 |  |
Financial assets designated at fair value through profit or loss | 0 |  |
Premiums and other policies receivable | 0 |  |
Accounts receivable from reinsurers and coinsurers | 0 |  |
Due from customers on acceptances | 0 |  |
Derivative receivables | 0 |  |
Other assets | 0 |  |
Total financial assets | 0 |  |
Held to maturity [Member] |  |  |
Held-to-maturity: |  |  |
Total financial assets |  |  | S/ 4,069,015
In accordance with IFRS 9 [member] |  |  |
Held-to-maturity: |  |  |
Premiums and other policies receivable | 19,949 |  |
Total financial assets | 4,737,808 |  |
IAS 39 [Member] |  |  |
Disclosure Of Significant Accounting Policies [Line Items] |  |  |
Cash and due from banks | 23,221,987 |  |
Cash collateral, reverse repurchase agreements and securities borrowings | 7,480,420 |  |
At fair value through profit or loss : |  |  |
Closing balance under IFRS 9 | 4,024,737 |  |
At fair value through other comprehensive income (debt): |  |  |
Closing balance under IFRS 9 | 0 |  |
At fair value through other comprehensive income (Designated equity instruments) | 0 |  |
Available for sale: |  |  |
Closing balance under IFRS 9 | 24,423,891 |  |
Amortized cost: |  |  |
Closing balance under IFRS 9 | 0 |  |
Held-to-maturity: |  |  |
Closing balance under IFRS 9 | 4,413,373 |  |
Loans, net | (95,977,277) |  |
Financial assets designated at fair value through profit or loss | 537,685 |  |
Premiums and other policies receivable | 656,829 |  |
Accounts receivable from reinsurers and coinsurers | 715,695 |  |
Due from customers on acceptances | 532,034 |  |
Derivative receivables | 701,826 |  |
Other assets | 1,759,125 |  |
Total financial assets | 164,444,879 |  |
IAS 39 [Member] | Held to maturity [Member] |  |  |
Amortized cost: |  |  |
Investments | S/ 4,413,373 |  |

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