FINANCIAL AND NON-FINANCIAL RISK MANAGEMENT - Schedule of Financial Instruments Recorded at Fair Value and Fair Value Hierarchy (Details) - PEN (S/)
S/ in Thousands |
12 Months Ended |
Dec. 31, 2025 |
Dec. 31, 2024 |
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Assets |
S/ 1,231,900
|
S/ 904,800
|
| Liabilities |
1,047,900
|
819,500
|
| Increase (decrease) in fair value of financial assets designated as measured at fair value through profit or loss, attributable to changes in credit risk of financial assets |
3,000
|
3,000
|
| Increase (decrease) in fair value of financial liability, attributable to changes in credit risk of liability |
4,800
|
5,700
|
| Net impact of debit valuation and credit valuation adjustments |
900
|
1,200
|
| Fair Value |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
46,215,579
|
46,695,506
|
| Fair value of underlying assets |
2,103,800
|
970,958
|
| Investments at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
4,957,236
|
4,715,343
|
| Financial assets at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
992,429
|
932,734
|
| Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
39,034,049
|
40,142,638
|
| Corporate bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
13,443,799
|
14,386,996
|
| Government bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
12,888,062
|
12,468,251
|
| Certificates of deposit BCRP | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
10,884,030
|
11,435,757
|
| Securitization instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,003,639
|
714,738
|
| Subordinated bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
195,435
|
169,948
|
| Negotiable certificates of deposits | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
246,569
|
438,988
|
| Other instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
282,194
|
380,696
|
| Equity instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
90,321
|
147,264
|
| Level 1 | Fair Value |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
18,579,456
|
22,160,817
|
| Fair value of underlying assets |
0
|
0
|
| Level 1 | Investments at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
2,499,724
|
2,512,497
|
| Level 1 | Financial assets at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
985,836
|
930,627
|
| Level 1 | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
15,093,896
|
18,717,693
|
| Level 1 | Corporate bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
4,512,131
|
7,094,584
|
| Level 1 | Government bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
10,079,754
|
11,565,309
|
| Level 1 | Certificates of deposit BCRP | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
390,875
|
0
|
| Level 1 | Securitization instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 1 | Subordinated bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
100,258
|
42,493
|
| Level 1 | Negotiable certificates of deposits | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 1 | Other instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
10,876
|
0
|
| Level 1 | Equity instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
2
|
15,307
|
| Level 2 | Fair Value |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
25,655,300
|
22,845,145
|
| Fair value of underlying assets |
2,103,800
|
970,958
|
| Level 2 | Investments at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
681,939
|
625,116
|
| Level 2 | Financial assets at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
6,593
|
2,107
|
| Level 2 | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
23,734,903
|
21,313,131
|
| Level 2 | Corporate bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
8,841,584
|
7,292,412
|
| Level 2 | Government bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
2,808,308
|
902,942
|
| Level 2 | Certificates of deposit BCRP | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
10,493,155
|
11,435,757
|
| Level 2 | Securitization instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,003,639
|
714,738
|
| Level 2 | Subordinated bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
95,177
|
127,455
|
| Level 2 | Negotiable certificates of deposits | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
246,569
|
438,988
|
| Level 2 | Other instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
168,577
|
282,104
|
| Level 2 | Equity instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
77,894
|
118,735
|
| Level 3 | Fair Value |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,980,823
|
1,689,544
|
| Fair value of underlying assets |
0
|
0
|
| Level 3 | Investments at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,775,573
|
1,577,730
|
| Level 3 | Financial assets at fair value through profit of loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
205,250
|
111,814
|
| Level 3 | Corporate bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
90,084
|
0
|
| Level 3 | Government bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Certificates of deposit BCRP | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Securitization instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Subordinated bonds | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Negotiable certificates of deposits | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Level 3 | Other instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
102,741
|
98,592
|
| Level 3 | Equity instruments | Available for Sale |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
12,425
|
13,222
|
| Derivative financial assets |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,231,865
|
904,791
|
| Derivative financial assets | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
547,175
|
161,495
|
| Derivative financial assets | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
455,613
|
489,602
|
| Derivative financial assets | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
223,448
|
219,648
|
| Derivative financial assets | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
5,532
|
3,018
|
| Derivative financial assets | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
29,551
|
| Derivative financial assets | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
97
|
1,477
|
| Derivative financial assets | Level 1 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 1 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 2 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
1,231,865
|
904,791
|
| Derivative financial assets | Level 2 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
547,175
|
161,495
|
| Derivative financial assets | Level 2 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
455,613
|
489,602
|
| Derivative financial assets | Level 2 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
223,448
|
219,648
|
| Derivative financial assets | Level 2 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
5,532
|
3,018
|
| Derivative financial assets | Level 2 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
29,551
|
| Derivative financial assets | Level 2 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
97
|
1,477
|
| Derivative financial assets | Level 3 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial assets | Level 3 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Financial assets, at fair value |
0
|
0
|
| Derivative financial liabilities |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
1,047,907
|
819,473
|
| Derivative financial liabilities | Financial liabilities at fair value through profit or loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
1,055,893
|
151,485
|
| Derivative financial liabilities | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
300,695
|
210,947
|
| Derivative financial liabilities | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
396,355
|
353,647
|
| Derivative financial liabilities | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
346,591
|
230,848
|
| Derivative financial liabilities | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
4,263
|
8,420
|
| Derivative financial liabilities | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
15,491
|
| Derivative financial liabilities | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
3
|
120
|
| Derivative financial liabilities | Level 1 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Financial liabilities at fair value through profit or loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 1 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 2 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
1,047,907
|
819,473
|
| Derivative financial liabilities | Level 2 | Financial liabilities at fair value through profit or loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
1,055,893
|
151,485
|
| Derivative financial liabilities | Level 2 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
300,695
|
210,947
|
| Derivative financial liabilities | Level 2 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
396,355
|
353,647
|
| Derivative financial liabilities | Level 2 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
346,591
|
230,848
|
| Derivative financial liabilities | Level 2 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
4,263
|
8,420
|
| Derivative financial liabilities | Level 2 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
15,491
|
| Derivative financial liabilities | Level 2 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
3
|
120
|
| Derivative financial liabilities | Level 3 |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Financial liabilities at fair value through profit or loss |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Foreign currency forwards |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Interest rate swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Foreign exchange options |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Cross currency swaps |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
0
|
0
|
| Derivative financial liabilities | Level 3 | Futures |
|
|
| Financial Assets and Liabilities at Fair Value [Abstract] |
|
|
| Fair value of underlying assets |
S/ 0
|
S/ 0
|