INVESTMENTS (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure of Investments [Abstract]

Disclosure of detailed information about investment at fair value through profit or loss and available for sale investments [text block]

Investment at fair value through profit or loss and available-for-sale investments consist of the following:

	2017								2016
	Unrealized gross amount								Unrealized gross amount
	Amortized cost		Profits		Losses		Estimated fair value		Amortized cost		Profits		Losses		Estimated fair value
	S/(000)		S/(000)		S/(000)		S/(000)		S/(000)		S/(000)		S/(000)		S/(000)
Investments at fair value through profit or loss (trading) (i)		–		–		–		4,020,811		–		–		–		4,012,184
Interest accrued		–		–		–		3,926		–		–		–		2,835
Total		–		–		–		4,024,737								4,015,019
Available-for-sale investments
Corporate, leasing and subordinated bonds (ii)		7,919,202		460,826		(22,838)		8,357,190		7,902,688		268,421		(121,748)		8,049,361
Certificates of deposit BCRP (iii)		7,906,747		16,960		–		7,923,707		4,796,142		6,466		–		4,802,608
Government Treasury Bonds (iv)		4,308,507		336,561		(4,520)		4,640,548		2,071,110		174,567		(40,315)		2,205,362
Participation in RAL Fund (v)		527,405		–		–		527,405		650,803		–		–		650,803
Securitization instruments (vi)		478,921		35,747		(6,565)		508,103		523,135		19,136		(6,785)		535,486
Restricted mutual funds (vii)		186,407		230,289		–		416,696		194,315		174,103		–		368,418
Participation in mutual funds		398,308		11,458		(200)		409,566		286,534		10,060		(4,256)		292,338
Negotiable certificates of deposit		285,493		5,036		(346)		290,183		57,523		2,889		(8)		60,404
Multilateral organization bonds		165,830		13,897		(224)		179,503		194,906		3,847		(2,157)		196,596
Certificates of Central Bank of Bolivia (viii)		94,692		33		–		94,725		14,643		–		–		14,643
Investment funds		34,703		25,013		(95)		59,621		34,294		23,339		–		57,633
Collateralized mortgage obligation (CMO) (ix)		17,116		7,048		(6)		24,158		21,628		7,618		–		29,246
Commercial paper		5,185		–		–		5,185		5,576		6		(30)		5,552
Hedge funds		48		1,014		–		1,062		87		1,008		–		1,095
U.S. Federal agency bonds		799		80		–		879		1,036		131		–		1,167
		22,329,363		1,143,962		(34,794)		23,438,531		16,754,420		691,591		(175,299)		17,270,712
Shares -
Listed (x)		254,931		496,737		(1,937)		749,731		541,969		711,597		(3,101)		1,250,465
Non-listed		14,770		1,093		–		15,863		6,098		637		–		6,735
		269,701		497,830		(1,937)		765,594		548,067		712,234		(3,101)		1,257,200
Balance before accrued interest		22,599,064		1,641,792		(36,731)		24,204,125		17,302,487		1,403,825		(178,400)		18,527,912
Accrued interest								219,766								157,755
Total								24,423,891								18,685,667

Disclosure of detailed information about maturities and annual market rates of available for sale investments [text block]

At December 31, 2017 and 2016, the maturities and annual market rates of available-for-sale investments are as follows:

	Maturities		Annual effective interest rate
	2017	2016	2017												2016
			S/				US$				Other currencies				S/				US$				Other currencies
			Min		Max		Min		Max		Min		Max		Min		Max		Min		Max		Min		Max
			%		%		%		%		%		%		%		%		%		%		%		%
Corporate, leasing and Subordinated bonds	Jan-2018 / Feb-2065	Jan-2017 / Feb-2065		1.37		9.20		0.24		7.55		0.17		7.83		2.88		10.21		0.16		13.46		0.14		9.06
Certificates of deposit BCRP	Jan-2018 / Apr-2019	Jan-2017 / May-2018		3.08		3.17		-		-		-		-		4.27		4.55		-		-		-		-
Government Treasury bonds	Feb-2018 / Feb-2055	Jan-2017 / Feb-2055		1.32		6.25		1.27		6.25		-		-		1.83		7.13		0.33		7.10		-		-
Securitization instruments	Jan-2018 / Sep-2045	Jan-2018 / Sep-2045		4.09		11.75		3.06		6.16		1.68		6.00		4.75		9.30		3.27		9.76		0.50		8.44
Certificates of deposits Central Bank of Bolivia	Jan-2018 / Sep-2018	Mar-2017 / Jun-2017		-		-		-		-		0.50		1.15		-		-		-		-		0.10		0.30
Negotiable certificates of deposits	Jan-2018 / Mar-2033	Jan-2017 / Feb-2026		0.49		4.33		-		-		1.18		4.90		2.10		6.54		0.95		1.98		1.30		6.25
Multilateral organization bonds	Mar-2018 / Feb-2044	Jan-2017 / Feb-2044		2.13		7.04		1.83		2.44		-		-		3.39		7.47		1.67		3.31		-		-
Collateralized mortgage obligations (CMO)	Aug-2020 / Dic-2036	Aug-2020 / Dec-2036		-		-		2.23		9.40		-		-		-		-		2.12		9.79		-		-
U.S. Federal agency bonds	Aug-2035	Aug-2035		-		-		1.66		1.66		-		-		-		-		1.47		1.47		-		-

Disclosure of detailed information about government treasury bonds [Text Block]

At December 31, 2017 and 2016, the balance includes the following Government Treasury Bonds:

	2017		2016
	S/(000)		S/(000)
Peruvian sovereign bonds		4,364,172		1,820,240
Bolivian sovereign bonds		106,461		52,462
Colombian sovereign bonds		58,381		212,756
U.S. Federal agency bonds		55,875		90,191
Other		55,659		29,713
Total		4,640,548		2,205,362

Disclosure of detailed information about securitization instruments [Text Block]

At December 31, 2017 and 2016, the balance of securitization instruments includes the following:

	2017		2016
	S/(000)		S/(000)
Inmuebles Panamericana		156,186		94,478
Abengoa Transmisión del Norte		82,492		81,581
Concesionaria La Chira S.A.		30,182		30,661
Hunt Oil Company		23,244		175,282
Others below of S/30 million		215,999		153,484
Total		508,103		535,486

Disclosure of detailed information about held to maturity investments [text block]

Held-to-maturity investments consist of the following:

	2017
	Carrying amount		Fair value
	S/(000)		S/(000)
Peruvian sovereign bonds		3,378,046		3,700,535
Bonds of foreign governments		352,205		355,438
Peruvian treasury bonds		217,187		221,799
Corporate bonds		246,284		254,131
Certificates of payment on work progress (CRPAO for its Spanish acronym) (*)		129,443		134,238
		4,323,165		4,666,141
Accrued interest		90,208		90,208
Total		4,413,373		4,756,349

	2016
	Carrying		Fair
	amount		value
	S/(000)		S/(000)
Peruvian sovereign bonds		4,016,340		4,099,001
Bonds of foreign governments		333,133		336,397
Peruvian treasury bonds		234,884		240,166
Corporate bonds		277,998		284,028
Certificates of payment on work progress (CRPAO for its Spanish acronym) (*)		154,449		154,496
		5,016,804		5,114,088
Accrued interest		101,616		101,616
Total		5,118,420		5,215,704

(*) At December 31, 2017 and 2016 there are, 217 and 249 certificates of Annual Recognition of Payment for Work Progress (CRPAO from Spanish acronym), respectively, issued by the Peruvian Government to finance projects and concessions are held, said issuance is a mechanism established in the concession agreement signed between the State and the concessionaire, which allows the latter to obtain financing to continue with the works undertaken. Said investment has maturities between January 2018 and April 2026, accruing interest at an annual effective rate between 3.90 percent and 5.38 percent.

Disclosure of detailed information about balance of investments by maturity groupings before accrued interest [text block]

The table below shows the balance of investments, by maturity groupings, before accrued interest:

	2017
			Available for		Held to
	Trading		sale		maturity
	S/(000)		S/(000)		S/(000)
Until 3 months		1,476,174		4,987,080		334,791
From 3 months to 1 year		1,096,855		3,785,935		68,690
From 1 to 3 years		516,919		2,407,141		1,625,856
From 3 to 5 years		180,739		1,516,653		110,746
Over 5 years		574,293		9,327,327		2,183,082
Without maturity		175,831		2,179,989		-
Total		4,020,811		24,204,125		4,323,165

	2016
			Available for		Held to
	Trading		sale		maturity
	S/(000)		S/(000)		S/(000)
Up to 3 months		341,995		1,260,163		17,655
From 3 months to 1 year		1,723,578		2,835,467		807,319
From 1 to 3 years		1,166,274		2,930,790		956,812
From 3 to 5 years		329,590		1,361,623		1,082,244
Over 5 years		324,417		7,519,715		2,152,774
Without maturity		126,330		2,620,154		-
Total		4,012,184		18,527,912		5,016,804