v3.26.1
TAX SITUATION - Schedule of Deferred Income Tax (Details)
S/ in Thousands, $ in Thousands
12 Months Ended
Dec. 31, 2025
USD ($)
Dec. 31, 2024
USD ($)
Dec. 31, 2025
PEN (S/)
Dec. 31, 2025
USD ($)
Dec. 31, 2024
PEN (S/)
Dec. 31, 2024
USD ($)
Dec. 31, 2023
USD ($)
Deferred asset              
Deferred asset     S/ 1,391,636 $ 1,391,636 S/ 1,170,866 $ 1,170,866 $ 1,182,195
Deferred asset | $ $ 187,681 $ 43,227          
Deferred liability              
Deferred liability     (376,939) 376,939 (59,025) 59,025 107,517
Deferred liability | $ 61,957 (11,716)          
Deferred tax assets, net     1,391,636 $ 1,391,636 1,170,866 $ 1,170,866 $ 1,182,195
Deferred income tax asset, net              
Deferred asset              
Deferred asset     1,391,636   1,170,866    
Deferred liability              
Deferred liability | $ 187,681 43,227          
Deferred tax assets, net     1,391,636   1,170,866    
Deferred income tax asset, net | Allowance for loan losses for loan portfolio              
Deferred asset              
Deferred asset     951,617   949,040    
Deferred asset | $ 1,947 (73,960)          
Deferred liability              
Deferred tax assets, net     951,617   949,040    
Deferred income tax asset, net | Carry forward tax losses              
Deferred asset              
Deferred asset     245,210   198,248    
Deferred asset | $ 46,962 130,243          
Deferred liability              
Deferred tax assets, net     245,210   198,248    
Deferred income tax asset, net | Provision for profit sharing              
Deferred asset              
Deferred asset     128,198   94,344    
Deferred asset | $ 19,892 23,436          
Deferred liability              
Deferred tax assets, net     128,198   94,344    
Deferred income tax asset, net | Provision for sundry expenses and risks              
Deferred asset              
Deferred asset     114,559   60,148    
Deferred asset | $ 45,514 45          
Deferred liability              
Deferred tax assets, net     114,559   60,148    
Deferred income tax asset, net | Unrealized losses due to valuation of investments at fair value through other comprehensive income              
Deferred asset              
Deferred asset     54,359   21,143    
Deferred asset | $ 0 0          
Deferred liability              
Deferred tax assets, net     54,359   21,143    
Deferred income tax asset, net | Provision for pending vacations              
Deferred asset              
Deferred asset     50,382   37,107    
Deferred asset | $ 10,573 4,687          
Deferred liability              
Deferred tax assets, net     50,382   37,107    
Deferred income tax asset, net | Provision for stock awards              
Deferred asset              
Deferred asset     17,300   13,872    
Deferred asset | $ 3,130 52          
Deferred liability              
Deferred tax assets, net     17,300   13,872    
Deferred income tax asset, net | Depreciation of improvements for leased premises              
Deferred asset              
Deferred asset     13,911   15,219    
Deferred asset | $ (1,412) (5,217)          
Deferred liability              
Deferred tax assets, net     13,911   15,219    
Deferred income tax asset, net | Others              
Deferred asset              
Deferred asset     153,974   58,099    
Deferred asset | $ 82,835 (112,193)          
Deferred liability              
Deferred liability     (99,715)   (31,285)    
Deferred liability | $ (45,163) 20,860          
Deferred tax assets, net     153,974   58,099    
Deferred income tax asset, net | Intangibles, net              
Deferred liability              
Deferred liability     (75,009)   (101,945)    
Deferred liability | $ 27,347 74,326          
Deferred income tax asset, net | Adjustment for difference in exchange of Superintendencia Nacional de Aduanas y de Administración Tributaria (SUNAT) and SBS              
Deferred liability              
Deferred liability     (69,997)   (76,059)    
Deferred liability | $ 6,062 (31,043)          
Deferred income tax asset, net | Buildings depreciation              
Deferred liability              
Deferred liability     (63,004)   (50,556)    
Deferred liability | $ (8,794) 13,283          
Deferred income tax asset, net | Deferred acquisitions costs - DAC              
Deferred liability              
Deferred liability     (18,574)   (17,362)    
Deferred liability | $ (1,212) (1,292)          
Deferred income tax asset, net | Unrealized gain due to valuation of investments at fair value through other comprehensive income              
Deferred liability              
Deferred liability     (11,575)   853    
Deferred liability | $ 0 0          
Deferred income tax liability, net              
Deferred liability              
Deferred liability     (376,939)   (59,025)    
Deferred liability | $ (61,957) 11,716          
Deferred income tax liability, net | Carry forward tax losses              
Deferred asset              
Deferred asset     0   19,757    
Deferred asset | $ (19,757) 0          
Deferred liability              
Deferred tax assets, net     0   19,757    
Deferred income tax liability, net | Provision for profit sharing              
Deferred asset              
Deferred asset     1,462   14,850    
Deferred asset | $ (14,920) (3,047)          
Deferred liability              
Deferred tax assets, net     1,462   14,850    
Deferred income tax liability, net | Provision for sundry expenses and risks              
Deferred asset              
Deferred asset     16,048   23,034    
Deferred asset | $ (17,423) 10,639          
Deferred liability              
Deferred tax assets, net     16,048   23,034    
Deferred income tax liability, net | Unrealized losses due to valuation of investments at fair value through other comprehensive income              
Deferred asset              
Deferred asset     (2,281)   28,165    
Deferred asset | $ 0 0          
Deferred liability              
Deferred tax assets, net     (2,281)   28,165    
Deferred income tax liability, net | Others              
Deferred asset              
Deferred asset     (6,467)   (39,448)    
Deferred asset | $ 46,966 (34,374)          
Deferred liability              
Deferred liability     (43,394)   (31,437)    
Deferred liability | $ (109,990) 19,602          
Deferred tax assets, net     (6,467)   (39,448)    
Deferred income tax liability, net | Intangibles, net              
Deferred liability              
Deferred liability     (56,211)   (16,953)    
Deferred liability | $ 16,144 19,616          
Deferred income tax liability, net | Deferred acquisitions costs - DAC              
Deferred liability              
Deferred liability     (9,446)   (8,277)    
Deferred liability | $ (1,169) (91)          
Deferred income tax liability, net | Unrealized gain due to valuation of investments at fair value through other comprehensive income              
Deferred liability              
Deferred liability     (17,305)   (13,846)    
Deferred liability | $ 0 0          
Deferred income tax liability, net | Deferred income due to commission              
Deferred asset              
Deferred asset     3,322   4,645    
Deferred asset | $ (1,323) (629)          
Deferred liability              
Deferred tax assets, net     3,322   4,645    
Deferred income tax liability, net | Revaluation of long‑lived assets in a business combination              
Deferred liability              
Deferred liability     (262,667)   0    
Deferred liability | $ 0 0          
Deferred income tax liability, net | Gain generated in the reorganization of Pacífico EPS              
Deferred liability              
Deferred liability     S/ 0   S/ (39,515)    
Deferred liability | $ $ 39,515 $ 0