v3.26.1
OTHER ASSETS AND OTHER LIABILITIES - Schedule of Components of Other Assets and Liabilities (Details)
S/ in Thousands, $ in Thousands
Dec. 31, 2025
PEN (S/)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
PEN (S/)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
PEN (S/)
Dec. 31, 2022
PEN (S/)
Financial instruments:            
Receivables S/ 1,577,490   S/ 1,225,171      
Derivatives receivable 1,231,865   904,791      
Receivables from sale of investments 787,539   824,988      
Margin call and others 2,604,469   1,087,831      
Operations in process 133,045   131,029      
Financial instruments 6,334,408   4,173,810      
Non-financial instruments:            
Claim filed with the Tax Authority 1,577,175   0      
Investment properties, net 795,506   625,105      
Deferred fees 709,384   1,026,896      
Improvements in leased premises 254,018   149,298      
VAT (IGV) tax credit 121,351   70,339      
Income tax prepayments, net | $   $ 119,910   $ 226,847    
Adjudicated assets, net 90,286   166,179      
Investment in associates 65,338   763,918      
Others 78,171   31,763      
Non-financial instruments 3,811,139   3,060,345      
Total 10,145,547   7,234,155      
Financial instruments:            
Accounts payable 2,678,539   2,366,147      
Salaries and other personnel expenses 1,746,168   1,335,800      
Derivatives payable 1,047,907   819,473      
Accounts payable for acquisitions of investments 657,417   832,530      
Allowance for indirect loan losses 371,576   383,918      
Operations in process 158,178   227,549      
Dividends payable 88,219   74,183      
Financial instruments 6,748,004   6,039,600      
Non-financial instruments:            
Taxes 723,433   786,659      
Provision for sundry risks 625,117   646,739   S/ 642,520 S/ 624,149
Others 168,525   147,308      
Non-financial instruments 1,517,075   1,580,706      
Total S/ 8,265,079   S/ 7,620,306