v3.26.1
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
 12 Months Ended
Dec. 31, 2025
Disclosure of quantitative information about leases for lessee [abstract]  
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
a)    Right-of-use
The Group has leased agreements according to the following composition:
Property,
Agencies and
offices		Servers and
technology
platforms		Transport
units		Other leases202520242023
S/(000)S/(000)S/(000)S/(000)S/(000)S/(000)S/(000)
Cost -
Balance as of January 1860,095 150,768 8,050 79,300 1,098,213 1,085,243 1,026,891 
Additions206,200 92,767 401 4,953 304,321 52,441 122,841 
Acquisition of Pacifico EPS shares, Note 2(a)128,049 – – – 128,049 – – 
Disposal and others(60,064)(145,140)(72)(707)(205,983)(39,471)(64,489)
Balance as of December 311,134,280 98,395 8,379 83,546 1,324,600 1,098,213 1,085,243 
Accumulated depreciation -
Balance as of January 1516,464 123,641 3,324 52,246 695,675 585,528 483,058 
Depreciation of the period129,215 17,655 1,136 15,008 163,014 142,640 147,833 
Disposal and others(22,524)(114,334)12 (684)(137,530)(32,493)(45,363)
Balance as of December 31623,155 26,962 4,472 66,570 721,159 695,675 585,528 
Net carrying amount511,125 71,433 3,907 16,976 603,441 402,538 499,715 
The Group maintains contracts, with certain renewal options and for which the Group has reasonable certainty that this option will be exercised. In these cases, the period of lease used to measure the liability and assets corresponds to an estimation of future renovations.
As of 2025, following the acquisition of Pacífico EPS and its subsidiaries, part of the depreciation for the period of right-of-use assets is included in the cost of sales of medical services in the amount of S/16.1 million.
b)    Lease liabilities
Lease liabilities include the present value of fixed payments and variable lease payments. Lease payments made under renewal options with reasonable certainty of being exercised are included in the measurement of the liability.
Lease payments are discounted using the interest rate implicit in the lease, if that rate could be readily determined, or the interest rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset, for a similar term, in a similar economic environment with similar terms, guarantees and conditions.
Lease liabilities are recorded at amortized cost, recognizing the interest in the caption “Interest, income and similar expenses” in the consolidated statement of income, and the installments that are paid will be subtracted. As of December 31, 2025 and 2024, financial lease liability amounts to S/612.3 million and S/404.8 million, respectively.