OTHER ASSETS AND OTHER LIABILITIES (Details) - PEN (S/)
S/ in Thousands
Dec. 31, 2019
Dec. 31, 2018
Jan. 01, 2018
Dec. 31, 2017
Dec. 31, 2016
Financial instruments:          
Receivables S/ 1,590,472 S/ 1,948,849      
Derivatives receivable 1,092,107 766,317      
Operations in process 110,389 357,611      
Financial instruments 2,792,968 3,072,777      
Non-financial instruments:          
Deferred fees 1,056,656 340,564      
Investment in associates 628,822 582,132      
Investment properties, net 450,929 440,234      
Income tax prepayments, net 191,502 389,029      
Adjudicated assets, net 143,349 133,112      
Improvements in leased premises 112,385 114,685      
VAT (IGV) tax credit 75,605 37,771      
Others 6,254 12,732      
Others Non-financial Assets 2,665,502 2,050,259      
Total 5,458,470 5,123,036 S/ 1,759,125    
Financial instruments:          
Accounts payable 1,981,873 1,540,057      
Derivatives payable 1,040,282 715,804      
Salaries and other personnel expenses 760,140 717,820      
Allowance for indirect loan losses, Note 7 383,797 362,139      
Operations in process 80,734 358,498      
Other financial liabilities 4,246,826 3,694,318      
Non-financial instruments:          
Taxes 644,802 677,229      
Deferred income tax, Note 18 134,204 108,603      
Provision for sundry risks 359,853 342,350   S/ 275,841 S/ 296,339
Others 229,807 227,636      
Non financial liabilities 1,234,462 1,247,215      
Total other liabilities S/ 5,481,288 S/ 4,941,533