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TAX SITUATION - Deferred Income Tax (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred asset |  |
Deferred asset | S/ 520,953 | S/ 463,717
Deferred liabilities |  |
Deferred liability | (134,204) | (108,603)
Buildings [member] |  |
Deferred liabilities |  |
Deferred liability | (78) | (3,076)
Buildings [member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (66,818) | (68,398)
Allowance for loan losses for loan portfolio [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 699,970 | 674,689
Provision for profit sharing [Member] |  |
Deferred asset |  |
Deferred asset | 57,351 | 8,852
Provision for sundry expenses and risks [Member] |  |
Deferred asset |  |
Deferred asset | 5,313 | 3,761
Provision for sundry expenses and risks [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 36,256 | 27,404
Provision for pending vacations [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 24,378 | 16,817
Depreciation of improvements for leased premises [Member] |  |
Deferred asset |  |
Deferred asset | 19,005 | 20,479
Carry forward tax losses [member] |  |
Deferred asset |  |
Deferred asset | 14,309 | 20,369
Carry forward tax losses [member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 4,773 | 6,790
Unrealized losses due to valuation of investments at fair value through other comprehensive income [Member] |  |
Deferred asset |  |
Deferred asset | 6,229 | 11,893
Unrealized losses due to valuation of investments at fair value through other comprehensive income [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 632 | 4,105
Others |  |
Deferred asset |  |
Deferred asset | 27,913 | 5,126
Others | Other [Member] |  |
Deferred asset |  |
Deferred asset | 51,541 | 35,122
Deferred liabilities |  |
Deferred liability | (12,977) | (12,694)
Intangibles net [Member] |  |
Deferred liabilities |  |
Deferred liability | (50,048) | (36,907)
Intangibles net [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (223,101) | (159,620)
Adjustment for difference in exchange of SUNAT and SBS [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (30,846) | (47,289)
Deferred acquisitions costs DAC [Member] |  |
Deferred liabilities |  |
Deferred liability | (27,925) | (28,581)
Deferred acquisitions costs DAC [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (17,578) | (14,913)
Unrealized gain due to valuation of investments at fair value through other comprehensive income [Member] |  |
Deferred liabilities |  |
Deferred liability | (34,054) | (20,790)
Unrealized gain due to valuation of investments at fair value through other comprehensive income [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (12,387) | (3,190)
Unrealized gain in valuation on fair value hedge derivatives [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (9,451) | (5,201)
Fluctuation of the fair value of the covered bonds [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (7,971) | (16,558)
Unrealized gain in valuation on cash flow hedge derivatives [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (2,021) | (6,608)
Unrealized losses due to valuation of investments available for sale [Member] |  |
Deferred asset |  |
Deferred asset | 14,992 | 9,286
Technical reserves for premiums [Member] |  |
Deferred liabilities |  |
Deferred liability | (23,180) | (12,084)
Buildings revaluation [Member] |  |
Deferred liabilities |  |
Deferred liability | (3,463) | (1,694)
Buildings revaluation [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (4,795) | (5,356)
Deferred income due to commission [Member] |  |
Deferred asset |  |
Deferred asset | 8,138 | 7,503
Allowance for loan losses for insurance [Member] |  |
Deferred asset |  |
Deferred asset | 6,945 | 8,298
Gain generated in the reorganization of Pacfico EPS [Member] |  |
Deferred liabilities |  |
Deferred liability | (39,515) | (39,515)
Catastrophic insurance reserve [Member] |  |
Deferred liabilities |  |
Deferred liability | (9,776) | (9,950)
Leasing operations related to loans [Member] |  |
Deferred liabilities |  |
Deferred liability | (3,810) | (4,788)
Fluctuation due to valuation of investments at fair value through profit or loss investments [Member] |  |
Deferred liabilities |  |
Deferred liability | 0 | (3,061)
Fluctuation due to valuation of investments at fair value through profit or loss investments [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | S/ (11,202) | S/ (5,107)

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- Definition The amounts of income taxes recoverable in future periods in respect of: (a) deductible temporary differences; (b) the carryforward of unused tax losses; and (c) the carryforward of unused tax credits. [Refer: Temporary differences [member]; Unused tax credits [member]; Unused tax losses [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 12 -IssueDate 2019-01-01 -Paragraph 81 -Subparagraph g -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=12&code=ifrs-tx-2019-en-r&anchor=para_81_g_i&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph o -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_o&doctype=Standard -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 56 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_56&doctype=Standard -URIDate 2019-03-27 + Details
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