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TAX SITUATION - Deferred Income Tax (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred asset |  |
Deferred asset | S/ 1,693,655 | S/ 520,848
Deferred liabilities |  |
Deferred liability | (105,529) | (134,204)
Buildings [member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (65,052) | (66,818)
Allowance for loan losses for loan portfolio [Member] |  |
Deferred asset |  |
Deferred asset | 1,738,240 | 699,970
Freezing credits (zero rate) and FAE funds |  |
Deferred asset |  |
Deferred asset | 45,317 | 0
Provision for profit sharing [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 40,648 | 57,351
Provision for sundry expenses and risks [Member] |  |
Deferred asset |  |
Deferred asset | 18,634 | 5,313
Provision for sundry expenses and risks [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 24,972 | 35,056
Provision for pending vacations [Member] |  |
Deferred asset |  |
Deferred asset | 25,994 | 24,378
Depreciation of improvements for leased premises [Member] |  |
Deferred asset |  |
Deferred asset | 24,945 | 19,005
Provision of interest on overdue refinanced loans |  |
Deferred asset |  |
Deferred asset | 24,254 | 0
Unrealized loss in valuation on cash flow hedge derivatives [Member] |  |
Deferred asset |  |
Deferred asset | 999 | 14,992
Carry forward tax losses [member] |  |
Deferred asset |  |
Deferred asset | 19,443 | 14,309
Carry forward tax losses [member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 34,972 | 4,773
Unrealized losses due to valuation of investments at fair value through other comprehensive income [Member] |  |
Deferred asset |  |
Deferred asset | 20,488 | 6,229
Unrealized losses due to valuation of investments at fair value through other comprehensive income [Member] | Other [Member] |  |
Deferred asset |  |
Deferred asset | 21,062 | 632
Provision of Stock awards |  |
Deferred asset |  |
Deferred asset | 15,325 | 2,233
Others |  |
Deferred asset |  |
Deferred asset | 21,514 | 19,351
Deferred liabilities |  |
Deferred liability | (36,417) | (11,280)
Others | Other [Member] |  |
Deferred asset |  |
Deferred asset | 83,717 | 50,403
Deferred liabilities |  |
Deferred liability | (6,623) | (12,977)
Intangibles net [Member] |  |
Deferred liabilities |  |
Deferred liability | (41,491) | (50,048)
Intangibles net [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (219,980) | (223,101)
Adjustment for difference in exchange of SUNAT and SBS [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (28,424) | (30,846)
Deferred acquisitions costs DAC [Member] |  |
Deferred liabilities |  |
Deferred liability | (26,616) | (27,925)
Deferred acquisitions costs DAC [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (14,705) | (17,578)
Unrealized gain due to valuation of investments at fair value through other comprehensive income [Member] |  |
Deferred liabilities |  |
Deferred liability | (36,796) | (34,054)
Unrealized gain due to valuation of investments at fair value through other comprehensive income [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (28,377) | (12,387)
Unrealized gain in valuation on fair value hedge derivatives [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (13,714) | (9,451)
Fluctuation of the fair value of the covered bonds [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (1,707) | (7,971)
Unrealized gain in valuation on cash flow hedge derivatives [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (3,974) | (2,021)
Technical reserves for premiums [Member] |  |
Deferred liabilities |  |
Deferred liability | 0 | (23,180)
Buildings revaluation [Member] |  |
Deferred liabilities |  |
Deferred liability | (3,558) | (3,463)
Buildings revaluation [Member] | Other [Member] |  |
Deferred liabilities |  |
Deferred liability | (4,234) | (4,795)
Deferred income due to commission [Member] |  |
Deferred asset |  |
Deferred asset | 9,021 | 8,138
Allowance for loan losses for insurance [Member] |  |
Deferred asset |  |
Deferred asset | 0 | 6,945
Provision for profit sharing |  |
Deferred asset |  |
Deferred asset | 4,041 | 8,562
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 | (10,682) | (9,776)
Leasing operations related to loans [Member] |  |
Deferred liabilities |  |
Deferred liability | S/ (3,595) | S/ (3,810)

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