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FINANCIAL INSTRUMENTS CLASSIFICATION (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | Jan. 01, 2018 | Dec. 31, 2017 | Jan. 01, 2017
--- | --- | --- | --- | --- | --- | ---
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | S/ 25,986,762 |  | S/ 22,168,516 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 4,288,524 |  | 4,082,942 | S/ 7,480,420 |  |
At fair value through profit or loss |  | 620,544 |  | 521,186 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 26,202,723 |  | 25,195,835 |  |  |
Available-for-sale investments |  | 25,370,413 |  | 24,331,543 |  |  |
Amortized cost investments |  | 1,907,738 |  | 1,292,203 |  |  |
Loans |  | 110,485,717 |  | 105,806,998 |  |  |
Financial assets designated at fair value through profit or loss |  | 179,870,703 |  | 171,212,821 |  |  |
Premiums and other policies receivable |  | 838,731 |  | 887,273 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 791,704 |  | 842,043 |  |  |
Due from customers on acceptances |  | 535,222 |  | 967,968 |  |  |
Other assets, Note 13(a) |  | 2,792,968 |  | 3,072,777 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 112,005,385 |  | 104,551,310 |  |  |
Payables from repurchase agreements and security lendings |  | 7,678,016 |  | 9,415,357 |  |  |
Due to banks and correspondents |  | 8,841,732 |  | 8,448,140 |  |  |
Bankers' acceptances outstanding |  | 535,222 |  | 967,968 |  |  |
Accounts payable to reinsurers and coinsurers |  | 216,734 | S/ 291,693 | 291,693 | S/ 235,185 | S/ 235,185 | S/ 233,892
Lease liabilities |  | 847,504 | S/ 852,800 | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 493,700 |  | 362,310 |  |  |
Bonds and Notes issued |  | 14,946,363 |  | 15,457,540 |  |  |
Other liabilities, Note 13(a) |  | 4,246,826 |  | 3,694,318 |  |  |
Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 25,986,762 |  | 22,168,516 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 4,288,524 |  | 4,082,942 |  |  |
At fair value through profit or loss |  | 3,850,762 |  | 3,512,445 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 26,202,723 |  | 25,195,835 |  |  |
Amortized cost investments |  | 3,477,046 |  | 4,154,838 |  |  |
Loans |  | 110,485,717 |  | 105,806,998 |  |  |
Financial assets designated at fair value through profit or loss |  | 620,544 |  | 521,186 |  |  |
Premiums and other policies receivable |  | 838,731 |  | 887,273 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 791,704 |  | 842,043 |  |  |
Due from customers on acceptances |  | 535,222 |  | 967,968 |  |  |
Other assets, Note 13(a) |  | 2,792,968 |  | 3,072,777 |  |  |
Financial assets, at fair value |  | 179,870,703 |  | 171,212,821 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 112,005,385 |  | 104,551,310 |  |  |
Payables from repurchase agreements and security lendings |  | 7,678,016 |  | 9,415,357 |  |  |
Due to banks and correspondents |  | 8,841,732 |  | 8,448,140 |  |  |
Bankers' acceptances outstanding |  | 535,222 |  | 967,968 |  |  |
Accounts payable to reinsurers and coinsurers |  | 216,734 |  | 291,693 |  |  |
Lease liabilities |  | 847,504 |  |  |  |  |
Financial liabilities at fair value through profit or loss |  | 493,700 |  | 362,310 |  |  |
Bonds and Notes issued |  | 14,946,363 |  | 15,457,540 |  |  |
Other liabilities, Note 13(a) |  | 4,246,826 |  | 3,694,318 |  |  |
Financial liabilities, at fair value |  | 149,811,482 |  | 143,188,636 |  |  |
Financial assets at fair value through profit or loss, classified as held for trading, category [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Financial assets designated at fair value through profit or loss | [1] | 4,942,869 |  | 4,278,762 |  |  |
Financial assets at fair value through profit or loss, classified as held for trading, category [Member] | Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 0 |  | 0 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 0 |  | 0 |  |  |
At fair value through profit or loss |  | 3,850,762 |  | 3,512,445 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 0 |  | 0 |  |  |
Amortized cost investments |  | 0 |  | 0 |  |  |
Loans |  | 0 |  | 0 |  |  |
Financial assets designated at fair value through profit or loss |  | 0 |  | 0 |  |  |
Premiums and other policies receivable |  | 0 |  | 0 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Due from customers on acceptances |  | 0 |  | 0 |  |  |
Other assets, Note 13(a) |  | 1,092,107 |  | 766,317 |  |  |
Financial assets, at fair value |  | 4,942,869 |  | 4,278,762 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 0 |  | 0 |  |  |
Payables from repurchase agreements and security lendings |  | 0 |  | 0 |  |  |
Due to banks and correspondents |  | 0 |  | 0 |  |  |
Bankers' acceptances outstanding |  | 0 |  | 0 |  |  |
Accounts payable to reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Lease liabilities |  | 0 |  | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 493,700 |  | 362,310 |  |  |
Bonds and Notes issued |  | 0 |  | 0 |  |  |
Other liabilities, Note 13(a) |  | 1,040,282 |  | 715,804 |  |  |
Financial liabilities, at fair value |  | 1,533,982 |  | 1,078,114 |  |  |
Designated at inception |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Financial assets designated at fair value through profit or loss |  | 620,544 |  | 521,186 |  |  |
Designated at inception | Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 0 |  | 0 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 0 |  | 0 |  |  |
At fair value through profit or loss |  | 0 |  | 0 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 0 |  | 0 |  |  |
Amortized cost investments |  | 0 |  | 0 |  |  |
Loans |  | 0 |  | 0 |  |  |
Financial assets designated at fair value through profit or loss |  | 620,544 |  | 521,186 |  |  |
Premiums and other policies receivable |  | 0 |  | 0 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Due from customers on acceptances |  | 0 |  | 0 |  |  |
Other assets, Note 13(a) |  | 0 |  | 0 |  |  |
Financial assets, at fair value |  | 620,544 |  | 521,186 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 0 |  | 0 |  |  |
Payables from repurchase agreements and security lendings |  | 0 |  | 0 |  |  |
Due to banks and correspondents |  | 0 |  | 0 |  |  |
Bankers' acceptances outstanding |  | 0 |  | 0 |  |  |
Accounts payable to reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Lease liabilities |  | 0 |  | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 0 |  | 0 |  |  |
Bonds and Notes issued |  | 0 |  | 0 |  |  |
Other liabilities, Note 13(a) |  | 0 |  | 0 |  |  |
Financial liabilities, at fair value |  | 0 |  | 0 |  |  |
At fair value through other comprehensive income [Member] | Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 0 |  | 0 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 0 |  | 0 |  |  |
At fair value through profit or loss |  | 0 |  | 0 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 25,623,934 |  | 24,546,365 |  |  |
Amortized cost investments |  | 0 |  | 0 |  |  |
Loans |  | 0 |  | 0 |  |  |
Financial assets designated at fair value through profit or loss |  | 0 |  | 0 |  |  |
Premiums and other policies receivable |  | 0 |  | 0 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Due from customers on acceptances |  | 0 |  | 0 |  |  |
Other assets, Note 13(a) |  | 0 |  | 0 |  |  |
Financial assets, at fair value |  | 25,623,934 |  | 24,546,365 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 0 |  | 0 |  |  |
Payables from repurchase agreements and security lendings |  | 0 |  | 0 |  |  |
Due to banks and correspondents |  | 0 |  | 0 |  |  |
Bankers' acceptances outstanding |  | 0 |  | 0 |  |  |
Accounts payable to reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Lease liabilities |  | 0 |  | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 0 |  | 0 |  |  |
Bonds and Notes issued |  | 0 |  | 0 |  |  |
Other liabilities, Note 13(a) |  | 0 |  | 0 |  |  |
Financial liabilities, at fair value |  | 0 |  | 0 |  |  |
At fair value through other comprehensive income (Debt instruments) |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Financial assets designated at fair value through profit or loss |  | 26,202,723 |  | 25,195,835 |  |  |
At fair value through other comprehensive income (Debt instruments) | Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 0 |  | 0 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 0 |  | 0 |  |  |
At fair value through profit or loss |  | 0 |  | 0 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 578,789 |  | 649,470 |  |  |
Amortized cost investments |  | 0 |  | 0 |  |  |
Loans |  | 0 |  | 0 |  |  |
Financial assets designated at fair value through profit or loss |  | 0 |  | 0 |  |  |
Premiums and other policies receivable |  | 0 |  | 0 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Due from customers on acceptances |  | 0 |  | 0 |  |  |
Other assets, Note 13(a) |  | 0 |  | 0 |  |  |
Financial assets, at fair value |  | 578,789 |  | 649,470 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 0 |  | 0 |  |  |
Payables from repurchase agreements and security lendings |  | 0 |  | 0 |  |  |
Due to banks and correspondents |  | 0 |  | 0 |  |  |
Bankers' acceptances outstanding |  | 0 |  | 0 |  |  |
Accounts payable to reinsurers and coinsurers |  | 0 |  | 0 |  |  |
Lease liabilities |  | 0 |  | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 0 |  | 0 |  |  |
Bonds and Notes issued |  | 0 |  | 0 |  |  |
Other liabilities, Note 13(a) |  | 0 |  | 0 |  |  |
Financial liabilities, at fair value |  | 0 |  | 0 |  |  |
Financial Assets And Liabilities At Amortised Cost Category [Member] | Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 25,986,762 |  | 22,168,516 |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 4,288,524 |  | 4,082,942 |  |  |
At fair value through profit or loss |  | 0 |  | 0 |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 0 |  | 0 |  |  |
Amortized cost investments |  | 3,477,046 |  | 4,154,838 |  |  |
Loans |  | 110,485,717 |  | 105,806,998 |  |  |
Financial assets designated at fair value through profit or loss |  | 0 |  | 0 |  |  |
Premiums and other policies receivable |  | 838,731 |  | 887,273 |  |  |
Accounts receivable from reinsurers and coinsurers |  | 791,704 |  | 842,043 |  |  |
Due from customers on acceptances |  | 535,222 |  | 967,968 |  |  |
Other assets, Note 13(a) |  | 1,700,861 |  | 2,306,460 |  |  |
Financial assets, at fair value |  | 148,104,567 |  | 141,217,038 |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 112,005,385 |  | 104,551,310 |  |  |
Payables from repurchase agreements and security lendings |  | 7,678,016 |  | 9,415,357 |  |  |
Due to banks and correspondents |  | 8,841,732 |  | 8,448,140 |  |  |
Bankers' acceptances outstanding |  | 535,222 |  | 967,968 |  |  |
Accounts payable to reinsurers and coinsurers |  | 216,734 |  | 291,693 |  |  |
Lease liabilities |  | 847,504 |  | 0 |  |  |
Financial liabilities at fair value through profit or loss |  | 0 |  | 0 |  |  |
Bonds and Notes issued |  | 14,946,363 |  | 15,457,540 |  |  |
Other liabilities, Note 13(a) |  | 3,206,544 |  | 2,978,514 |  |  |
Financial liabilities, at fair value |  | S/ 148,277,500 |  | S/ 142,110,522 |  |  |
[1] | It includes non-trading investments that did not pass SPPI test.

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2019-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2019-en-r&anchor=para_8_a&doctype=Standard -URIDate 2019-03-27 + Details
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