SIGNIFICANT ACCOUNTING POLICIES - Measurement categories and the carrying value of the financial instruments under IAS 39 and IFRS 9 (Details) - PEN (S/)
S/ in Thousands |
Jan. 01, 2018 |
Dec. 31, 2019 |
Dec. 31, 2018 |
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Cash and due from banks |
|
S/ 25,986,762
|
S/ 22,168,516
|
| Guarantee funds, reverse repurchase agreements and securities borrowings |
S/ 7,480,420
|
4,288,524
|
4,082,942
|
| Loans, net |
|
91,481,200
|
86,898,040
|
| Accounts receivable from reinsurers and coinsurers |
715,553
|
|
|
| Other Assets |
1,759,125
|
5,458,470
|
5,123,036
|
| Total financial assets |
(164,228,539)
|
|
|
| Total financial liabilities |
139,747,905
|
|
|
| IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Guarantee funds, reverse repurchase agreements and securities borrowings |
7,480,420
|
|
|
| Accounts receivable from reinsurers and coinsurers |
715,695
|
|
|
| Other Assets |
1,759,125
|
|
|
| Total financial assets |
(164,444,879)
|
|
|
| Total financial liabilities |
139,633,721
|
|
|
| Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Total financial assets |
(164,228,539)
|
|
|
| Loans and receivables [member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Cash and due from banks |
23,221,987
|
|
|
| Guarantee funds, reverse repurchase agreements and securities borrowings |
7,480,420
|
|
|
| Loans, net |
95,977,277
|
|
|
| Premium and other policies receivable |
656,829
|
|
|
| Accounts receivable from reinsurers and coinsurers |
715,695
|
|
|
| Due from customers on acceptance |
532,034
|
|
|
| Other Assets |
1,759,125
|
|
|
| At fair value through profit or loss |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Total financial assets |
|
(3,845,791)
|
(3,507,576)
|
| At fair value through profit or loss | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
4,024,737
|
|
|
| Financial assets designated at fair value through profit or loss |
537,685
|
|
|
| At fair value through profit or loss | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
5,613,356
|
|
|
| Held to maturity [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Total financial assets |
|
|
(4,069,015)
|
| Held to maturity [Member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
4,413,373
|
|
|
| Available for sale [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Total financial assets |
|
|
S/ (24,981,013)
|
| Available for sale [Member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
24,423,891
|
|
|
| Financial liabilities at fair value, class [member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Liabilities |
8,791,390
|
|
|
| Financial liabilities at fair value, class [member] | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Liabilities |
8,791,390
|
|
|
| Fair value hedges [member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Derivatives receivable |
701,826
|
|
|
| Fair value hedges [member] | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Derivatives receivable |
701,826
|
|
|
| Financial assets at fair value through profit or loss, classified as held for trading, category [Member] | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Financial assets designated at fair value through profit or loss |
537,685
|
|
|
| Amortized cost [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Total financial assets |
|
S/ (3,399,133)
|
|
| Amortized cost [Member] | IAS 39 [Member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Liabilities |
130,842,331
|
|
|
| Amortized cost [Member] | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Cash and due from banks |
23,221,987
|
|
|
| Guarantee funds, reverse repurchase agreements and securities borrowings |
7,480,420
|
|
|
| Investments |
4,411,637
|
|
|
| Loans, net |
95,770,509
|
|
|
| Premium and other policies receivable |
649,135
|
|
|
| Accounts receivable from reinsurers and coinsurers |
715,553
|
|
|
| Due from customers on acceptance |
532,034
|
|
|
| Other Assets |
1,759,125
|
|
|
| Liabilities |
130,956,515
|
|
|
| At fair value through other comprehensive income (Debt instruments) | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
22,181,733
|
|
|
| At fair value through other comprehensive income (Designated equity instruments) | Effect of overlay approach reclassification [member] |
|
|
|
| Disclosure of detailed information about financial instruments [line items] |
|
|
|
| Investments |
S/ 653,539
|
|
|