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OTHER ASSETS AND OTHER LIABILITIES (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | --- | --- | --- | ---
Financial instruments: |  |  |  |  |
Receivables | S/ 1,590,472 | S/ 1,948,849 |  |  |
Derivatives receivable | 1,092,107 | 766,317 |  |  |
Operations in process | 110,389 | 357,611 |  |  |
Financial instruments | 2,792,968 | 3,072,777 |  |  |
Non-financial instruments: |  |  |  |  |
Deferred fees | 1,056,656 | 340,564 |  |  |
Investment in associates | 628,822 | 582,132 |  |  |
Investment properties, net | 450,929 | 440,234 |  |  |
Income tax prepayments, net | 191,502 | 389,029 |  |  |
Adjudicated assets, net | 143,349 | 133,112 |  |  |
Improvements in leased premises | 112,385 | 114,685 |  |  |
VAT (IGV) tax credit | 75,605 | 37,771 |  |  |
Others | 6,254 | 12,732 |  |  |
Others Non-financial Assets | 2,665,502 | 2,050,259 |  |  |
Total | 5,458,470 | 5,123,036 | S/ 1,759,125 |  |
Financial instruments: |  |  |  |  |
Accounts payable | 1,981,873 | 1,540,057 |  |  |
Derivatives payable | 1,040,282 | 715,804 |  |  |
Salaries and other personnel expenses | 760,140 | 717,820 |  |  |
Allowance for indirect loan losses, Note 7 | 383,797 | 362,139 |  |  |
Operations in process | 80,734 | 358,498 |  |  |
Other financial liabilities | 4,246,826 | 3,694,318 |  |  |
Non-financial instruments: |  |  |  |  |
Taxes | 644,802 | 677,229 |  |  |
Deferred income tax, Note 18 | 134,204 | 108,603 |  |  |
Provision for sundry risks | 359,853 | 342,350 |  | S/ 275,841 | S/ 296,339
Others | 229,807 | 227,636 |  |  |
Non financial liabilities | 1,234,462 | 1,247,215 |  |  |
Total other liabilities | S/ 5,481,288 | S/ 4,941,533 |  |  |

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