SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of balances of financial assets under IAS 39 to IFRS 9 (Details) - PEN (S/)
S/ in Thousands |
Jan. 01, 2018 |
Dec. 31, 2019 |
Dec. 31, 2018 |
| Disclosure Of Significant Accounting Policies [Line Items] |
|
|
|
| Cash and due from banks |
S/ 23,221,987
|
|
|
| Cash collateral, reverse repurchase agreements and securities borrowings |
7,480,420
|
S/ 4,288,524
|
S/ 4,082,942
|
| At fair value through profit or loss : |
|
|
|
| Opening balance under IAS 39 |
5,613,356
|
|
|
| Addition: From investments available for sale |
|
25,370,413
|
24,331,543
|
| At fair value through other comprehensive income (debt): |
|
|
|
| Opening balance under IAS 39 |
22,181,733
|
|
|
| At fair value through other comprehensive income (Designated equity instruments) |
653,539
|
48,800
|
|
| Available for sale: |
|
|
|
| Opening balance under IAS 39 |
0
|
|
|
| Amortized cost: |
|
|
|
| Opening balance under IAS 39 |
4,411,637
|
|
|
| Held-to-maturity: |
|
|
|
| Opening balance under IAS 39 |
0
|
|
|
| Loans, net |
(95,770,509)
|
|
|
| Financial assets designated at fair value through profit or loss |
537,685
|
|
|
| Premiums and other policies receivable |
649,135
|
|
|
| Accounts receivable from reinsurers and coinsurers |
715,553
|
|
|
| Due from customers on acceptances |
532,034
|
|
|
| Derivative receivables |
701,826
|
1,092,107
|
766,317
|
| Other assets |
1,759,125
|
S/ 5,458,470
|
5,123,036
|
| Total financial assets |
164,228,539
|
|
|
| Financial assets impaired [member] |
|
|
|
| Disclosure Of Significant Accounting Policies [Line Items] |
|
|
|
| Cash and due from banks |
0
|
|
|
| Cash collateral, reverse repurchase agreements and securities borrowings |
0
|
|
|
| At fair value through other comprehensive income (debt): |
|
|
|
| At fair value through other comprehensive income (Designated equity instruments) |
0
|
|
|
| Amortized cost: |
|
|
|
| Remeasurement: Expected loss (IFRS 9) |
(1,736)
|
|
|
| Held-to-maturity: |
|
|
|
| Loans, net |
(206,768)
|
|
|
| Financial assets designated at fair value through profit or loss |
0
|
|
|
| Premiums and other policies receivable |
(7,694)
|
|
|
| Accounts receivable from reinsurers and coinsurers |
142
|
|
|
| Due from customers on acceptances |
0
|
|
|
| Derivative receivables |
0
|
|
|
| Other assets |
0
|
|
|
| Total financial assets |
216,340
|
|
|
| Change of category [Member] |
|
|
|
| Disclosure Of Significant Accounting Policies [Line Items] |
|
|
|
| Cash and due from banks |
0
|
|
|
| Cash collateral, reverse repurchase agreements and securities borrowings |
0
|
|
|
| At fair value through profit or loss : |
|
|
|
| Addition: From investments available for sale |
1,588,619
|
|
|
| At fair value through other comprehensive income (debt): |
|
|
|
| Addition: From investments available for sale |
22,181,733
|
|
|
| At fair value through other comprehensive income (Designated equity instruments) |
653,539
|
|
|
| Available for sale: |
|
|
|
| Subtraction: Reclassification to investments at fair value through profit or loss |
(1,588,619)
|
|
|
| Subtraction: Reclassification to investments at fair value through other comprehensive income (debt) |
(22,181,733)
|
|
|
| Subtraction: Reclassification to investments at fair value through other comprehensive income (Designated - equity) |
(653,539)
|
|
|
| Held-to-maturity: |
|
|
|
| Subtraction: Reclassification to investments at amortized cost |
(4,413,373)
|
|
|
| Loans, net |
0
|
|
|
| Financial assets designated at fair value through profit or loss |
0
|
|
|
| Premiums and other policies receivable |
0
|
|
|
| Accounts receivable from reinsurers and coinsurers |
0
|
|
|
| Due from customers on acceptances |
0
|
|
|
| Derivative receivables |
0
|
|
|
| Other assets |
0
|
|
|
| Total financial assets |
0
|
|
|
| Held to maturity [Member] |
|
|
|
| Held-to-maturity: |
|
|
|
| Total financial assets |
|
|
S/ 4,069,015
|
| In accordance with IFRS 9 [member] |
|
|
|
| Held-to-maturity: |
|
|
|
| Premiums and other policies receivable |
19,949
|
|
|
| Total financial assets |
4,737,808
|
|
|
| IAS 39 [Member] |
|
|
|
| Disclosure Of Significant Accounting Policies [Line Items] |
|
|
|
| Cash and due from banks |
23,221,987
|
|
|
| Cash collateral, reverse repurchase agreements and securities borrowings |
7,480,420
|
|
|
| At fair value through profit or loss : |
|
|
|
| Closing balance under IFRS 9 |
4,024,737
|
|
|
| At fair value through other comprehensive income (debt): |
|
|
|
| Closing balance under IFRS 9 |
0
|
|
|
| At fair value through other comprehensive income (Designated equity instruments) |
0
|
|
|
| Available for sale: |
|
|
|
| Closing balance under IFRS 9 |
24,423,891
|
|
|
| Amortized cost: |
|
|
|
| Closing balance under IFRS 9 |
0
|
|
|
| Held-to-maturity: |
|
|
|
| Closing balance under IFRS 9 |
4,413,373
|
|
|
| Loans, net |
(95,977,277)
|
|
|
| Financial assets designated at fair value through profit or loss |
537,685
|
|
|
| Premiums and other policies receivable |
656,829
|
|
|
| Accounts receivable from reinsurers and coinsurers |
715,695
|
|
|
| Due from customers on acceptances |
532,034
|
|
|
| Derivative receivables |
701,826
|
|
|
| Other assets |
1,759,125
|
|
|
| Total financial assets |
164,444,879
|
|
|
| IAS 39 [Member] | Held to maturity [Member] |
|
|
|
| Amortized cost: |
|
|
|
| Investments |
S/ 4,413,373
|
|
|