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FINANCIAL INSTRUMENTS CLASSIFICATION (Details) - PEN (S/) S/ in Thousands | Dec. 31, 2020 | Dec. 31, 2019 | Jan. 01, 2019 | Dec. 31, 2018 | Jan. 01, 2018 | Jan. 01, 2017
--- | --- | --- | --- | --- | --- | ---
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | S/ 36,752,994 | S/ 25,986,762 |  |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 2,394,302 | 4,288,524 |  |  |  |
At fair value through profit or loss |  | 823,270 | 620,544 |  |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 43,743,889 | 26,202,723 |  |  |  |
Available-for-sale investments |  | 42,831,258 | 25,370,413 |  |  |  |
Amortized cost investments |  | 2,196,220 | 1,907,738 |  |  |  |
Loans |  | 127,761,125 | 110,485,717 |  |  |  |
Financial assets designated at fair value through profit or loss |  | 228,255,471 | 179,870,703 |  |  |  |
Premiums and other policies receivable |  | 937,223 | 838,731 |  |  |  |
Accounts receivable from reinsurers and coinsurers |  | 919,419 | 791,704 |  |  |  |
Due from customers on acceptances |  | 455,343 | 535,222 |  |  |  |
Other assets, Note 13(a) |  | 3,038,053 | 2,792,968 |  |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 142,365,502 | 112,005,385 |  |  |  |
Payables from repurchase agreements and security lendings |  | 27,923,617 | 7,678,016 |  |  |  |
Due to banks and correspondents |  | 5,978,257 | 8,841,732 |  |  |  |
Bankers' acceptances outstanding |  | 455,343 | 535,222 |  |  |  |
Accounts payable to reinsurers and coinsurers |  | 338,446 | 216,734 | S/ 216,734 | S/ 291,693 | S/ 291,693 | S/ 235,185
Lease liabilities |  | 750,578 | 830,153 | S/ 852,800 |  |  |
Financial liabilities at fair value through profit or loss |  | 561,602 | 493,700 |  |  |  |
Bonds and Notes issued |  | 16,319,407 | 14,946,363 |  |  |  |
Other liabilities, Note 13(a) |  | 4,478,967 | 4,246,826 |  |  |  |
Categories of Financial Position [Member] |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Cash and due from banks |  | 36,752,994 | 25,986,762 |  |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 2,394,302 | 4,288,524 |  |  |  |
At fair value through profit or loss |  | 6,467,471 | 3,850,762 |  |  |  |
Investments at fair value through other comprehensive income, Note 6(b) |  | 43,743,889 | 26,202,723 |  |  |  |
Amortized cost investments |  | 4,962,382 | 3,477,046 |  |  |  |
Loans |  | 127,761,125 | 110,485,717 |  |  |  |
Financial assets designated at fair value through profit or loss |  | 823,270 | 620,544 |  |  |  |
Premiums and other policies receivable |  | 937,223 | 838,731 |  |  |  |
Accounts receivable from reinsurers and coinsurers |  | 919,419 | 791,704 |  |  |  |
Due from customers on acceptances |  | 455,343 | 535,222 |  |  |  |
Other assets, Note 13(a) |  | 3,038,053 | 2,792,968 |  |  |  |
Financial assets, at fair value |  | 228,255,471 | 179,870,703 |  |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 142,365,502 | 112,005,385 |  |  |  |
Payables from repurchase agreements and security lendings |  | 27,923,617 | 7,678,016 |  |  |  |
Due to banks and correspondents |  | 5,978,257 | 8,841,732 |  |  |  |
Bankers' acceptances outstanding |  | 455,343 | 535,222 |  |  |  |
Accounts payable to reinsurers and coinsurers |  | 338,446 | 216,734 |  |  |  |
Lease liabilities |  | 750,578 | 847,504 |  |  |  |
Financial liabilities at fair value through profit or loss |  | 561,602 | 493,700 |  |  |  |
Bonds and Notes issued |  | 16,319,407 | 14,946,363 |  |  |  |
Other liabilities, Note 13(a) |  | 4,478,967 | 4,246,826 |  |  |  |
Financial liabilities, at fair value |  | 199,171,719 | 149,811,482 |  |  |  |
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] | 7,681,968 | 4,942,869 |  |  |  |
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 |  | 6,467,471 | 3,850,762 |  |  |  |
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) |  | 1,214,497 | 1,092,107 |  |  |  |
Financial assets, at fair value |  | 7,681,968 | 4,942,869 |  |  |  |
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 |  | 561,602 | 493,700 |  |  |  |
Bonds and Notes issued |  | 0 | 0 |  |  |  |
Other liabilities, Note 13(a) |  | 1,205,213 | 1,040,282 |  |  |  |
Financial liabilities, at fair value |  | 1,766,815 | 1,533,982 |  |  |  |
Designated at inception |  |  |  |  |  |  |
Assets [Abstract] |  |  |  |  |  |  |
Financial assets designated at fair value through profit or loss |  | 823,270 | 620,544 |  |  |  |
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 |  | 823,270 | 620,544 |  |  |  |
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 |  | 823,270 | 620,544 |  |  |  |
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) |  | 43,241,339 | 25,623,934 |  |  |  |
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 |  | 43,241,339 | 25,623,934 |  |  |  |
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 |  | 43,743,889 | 26,202,723 |  |  |  |
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) |  | 502,550 | 578,789 |  |  |  |
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 |  | 502,550 | 578,789 |  |  |  |
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 |  | 36,752,994 | 25,986,762 |  |  |  |
Guarantee funds, reverse repurchase agreements and securities borrowings |  | 2,394,302 | 4,288,524 |  |  |  |
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 |  | 4,962,382 | 3,477,046 |  |  |  |
Loans |  | 127,761,125 | 110,485,717 |  |  |  |
Financial assets designated at fair value through profit or loss |  | 0 | 0 |  |  |  |
Premiums and other policies receivable |  | 937,223 | 838,731 |  |  |  |
Accounts receivable from reinsurers and coinsurers |  | 919,419 | 791,704 |  |  |  |
Due from customers on acceptances |  | 455,343 | 535,222 |  |  |  |
Other assets, Note 13(a) |  | 1,823,556 | 1,700,861 |  |  |  |
Financial assets, at fair value |  | 176,006,344 | 148,104,567 |  |  |  |
Liabilities [Abstract] |  |  |  |  |  |  |
Deposits and obligations |  | 142,365,502 | 112,005,385 |  |  |  |
Payables from repurchase agreements and security lendings |  | 27,923,617 | 7,678,016 |  |  |  |
Due to banks and correspondents |  | 5,978,257 | 8,841,732 |  |  |  |
Bankers' acceptances outstanding |  | 455,343 | 535,222 |  |  |  |
Accounts payable to reinsurers and coinsurers |  | 338,446 | 216,734 |  |  |  |
Lease liabilities |  | 750,578 | 847,504 |  |  |  |
Financial liabilities at fair value through profit or loss |  | 0 | 0 |  |  |  |
Bonds and Notes issued |  | 16,319,407 | 14,946,363 |  |  |  |
Other liabilities, Note 13(a) |  | 3,273,754 | 3,206,544 |  |  |  |
Financial liabilities, at fair value |  | S/ 197,404,904 | S/ 148,277,500 |  |  |  |
[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 2020-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2020-en-r&anchor=para_8_a&doctype=Standard -URIDate 2020-01-01 + Details
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