INVESTMENTS - Amortized cost investments (Details ) - PEN (S/) S/ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest	S/ 78,180	S/ 4,069,015
Financial assets held to maturity, accrued interest		87,357
Held-to-maturity investments	3,477,313	4,156,372
Provision for credit losses	(267)	(1,534)
Total investments at amortized cost, net	3,477,046	4,154,838
Financial assets held to maturity at fair value before accrued interest	78,180	4,068,100
Financial assets held to maturity at fair value, accrued interest		87,357
Total financial assets held to maturity at fair value	3,896,994	4,155,457
Provision for credit losses at fair value	(267)	(1,534)
Total investments, net at fair value	3,896,727	4,153,923
Peruvian sovereign bonds [Member]
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest	3,277,667	3,167,666
Financial assets held to maturity at fair value before accrued interest	3,694,631	3,169,229
Bonds of foreign governements [Member]
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest	21,168	347,824
Financial assets held to maturity at fair value before accrued interest	21,168	347,502
Peruvian treasury bonds [Member]
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest		215,769
Financial assets held to maturity at fair value before accrued interest		215,787
Corporate bonds
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest	3,399,133	220,583
Financial assets held to maturity at fair value before accrued interest	3,818,814	218,373
Certificates of payment on work progress [Member]
Disclosure of Investments [Line Items]
Financial assets held to maturity before accrued interest	100,298	117,173
Financial assets held to maturity at fair value before accrued interest	S/ 103,015	S/ 117,209

The amount of an allowance account used to record impairments to investments due to credit losses.

No definition available.

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- Definition

The disclosure of investments.

+ References

No definition available.

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- Definition

The amount interest accrued on carrying amount of financial assets held to maturity

+ References

No definition available.

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- Definition

The total amount of financial assets held to maturity after provision for credit losses at amortized costs.

+ References

No definition available.

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- Definition

The total amount of financial assets held to maturity after provision for credit losses at fair value.

+ References

No definition available.

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- Definition

The amount interest accrued on fair value amount of financial assets held to maturity

+ References

No definition available.

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- Definition

The amount of financial assets held to maturity at fair value before accrued interest.

+ References

No definition available.

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- Definition

The amount of financial assets held to maturity at fair value, provision for credit losses.

+ References

No definition available.

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- Definition

The amount of financial assets held to maturity before accrued interest.

+ References

No definition available.

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- Definition

The total amount of financial assets held to maturity at fair value.

+ References

No definition available.

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- Definition

The amount of non-derivative financial assets with fixed or determinable payments and fixed maturity that an entity has the positive intention and ability to hold to maturity other than: (a) those that the entity upon initial recognition designates as at fair value through profit or loss; (b) those that the entity designates as available for sale; and (c) those that meet the definition of loans and receivables. An entity shall not classify any financial assets as held to maturity if the entity has, during the current financial year or during the two preceding financial years, sold or reclassified more than an insignificant amount of held-to-maturity investments before maturity (more than insignificant in relation to the total amount of held-to-maturity investments) other than sales or reclassifications that: (i) are so close to maturity or the financial asset’s call date (for example, less than three months before maturity) that changes in the market rate of interest would not have a significant effect on the financial asset’s fair value; (ii) occur after the entity has collected substantially all of the financial asset’s original principal through scheduled payments or prepayments; or (iii) are attributable to an isolated event that is beyond the entity’s control, is non-recurring and could not have been reasonably anticipated by the entity. [Refer: Derivative financial assets; Held-to-maturity investments; Prepayments]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
-Number 7
-IssueDate 2019-01-01
-Paragraph 8
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_8_b&doctype=Standard&book=b
-URIDate 2019-03-27

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