v3.26.1
BUSINESS ACQUISITIONS (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure of detailed information about business combination [abstract]  
Disclosure of detailed information about business combination
At the date of acquisition, the carrying amount and fair value of the identified assets and liabilities of the entities purchased were the following:
Carrying amountFair value adjustmentsFair value recognized at acquisition
S/(000)S/(000)S/(000)
Assets
Cash223,670 – 223,670 
Investments320,161 – 320,161 
Property, furniture and equipment, net, Note 9(a)522,895 208,821 731,716 
Investment property, Note 12(g)948 5 953 
Right-of-use assets, net, Note 11128,049 – 128,049 
Intangible assets, Note 10(a)27,036 681,571 708,607 
Other assets484,974 — 484,974 
Total assets1,707,733 890,397 2,598,130 
Liabilities
Due to banks and correspondents15,795 – 15,795 
Bonds and notes issued115,520 – 115,520 
Lease liabilities156,245 – 156,245 
Deferred tax liabilities, net2,375 262,667 265,042 
Other liabilities615,150 – 615,150 
Total liabilities905,085 262,667 1,167,752 
Total net assets identified at fair value802,648 627,730 1,430,378 
Existing shareholding(950,850)
Non-controlling interest(57,177)
Goodwill arising on acquisition, Note 10(b)528,499 
Total purchase consideration950,850 
Analysis of cash flows on acquisition
Net cash acquired with the subsidiary (included in investing cash flows)223,670 
Cash paid(950,850)
Net cash flow on acquisition(727,180)