INTANGIBLE ASSETS AND GOODWILL, NET (Tables)
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12 Months Ended |
Dec. 31, 2025 |
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| Disclosure of detailed information about intangible assets [abstract] |
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| Schedule of Composition of Intangible Assets with Useful Life |
The composition of intangible assets with limited useful life and accumulated amortization as of December 31, 2025, 2024 and 2023 was as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | Description | | Client
relationships
(i) | | Brand
name (ii) | | Fund
manager
contract (iii) | | Relationships
with holders | | Software, Prepaid service contract and others | | Intangible
in
progress | | 2025 | | 2024 | | 2023 | | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | S/(000) | | Cost - | | | | | | | | | | | | | | | | | | | Balance at January 1 | | 372,009 | | | 175,321 | | | 69,541 | | | 21,100 | | | 5,179,719 | | | 608,747 | | | 6,426,437 | | | 5,861,379 | | | 5,167,235 | | | Additions | | - | | | - | | | - | | | - | | | 556,945 | | | 427,026 | | | 983,971 | | | 801,290 | | | 828,803 | | | Acquisition of business, Note 2(a) (*) | | 293,800 | | | 365,372 | | | - | | | - | | | 32,707 | | | 16,728 | | | 708,607 | | | - | | | 16,642 | | | Transfers | | - | | | - | | | - | | | - | | | 277,464 | | | (277,464) | | | - | | | - | | | - | | | Disposals and others (**) | | (22,869) | | | - | | | 999 | | | - | | | (80,607) | | | (107,919) | | | (210,396) | | | (236,232) | | | (151,301) | | | Balance as of December 31 | | 642,940 | | | 540,693 | | | 70,540 | | | 21,100 | | | 5,966,228 | | | 667,118 | | | 7,908,619 | | | 6,426,437 | | | 5,861,379 | | | | | | | | | | | | | | | | | | | | | Accumulated amortization - | | | | | | | | | | | | | | | | | | | Balance at January 1 | | 332,464 | | | 72,666 | | | 18,162 | | | 21,100 | | | 3,415,249 | | | - | | | 3,859,641 | | | 3,434,362 | | | 3,040,019 | | Amortization of the period | | 16,152 | | | 9,235 | | | 3,656 | | | - | | | 585,729 | | | - | | | 614,772 | | | 482,894 | | | 436,584 | | | Disposals and others (**) | | (22,618) | | | - | | | - | | | - | | | (54,712) | | | - | | | (77,330) | | | (57,615) | | | (42,241) | | | Balance as of December 31 | | 325,998 | | | 81,901 | | | 21,818 | | | 21,100 | | | 3,946,266 | | | - | | | 4,397,083 | | | 3,859,641 | | | 3,434,362 | | | | | | | | | | | | | | | | | | | | | | Net carrying amount | | 316,942 | | | 458,792 | | | 48,722 | | | - | | | 2,019,962 | | | 667,118 | | | 3,511,536 | | | 2,566,796 | | | 2,427,017 | |
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| Schedule of Client Relationships Intangible Assets |
This item consists of the following: | | | | | | | | | | | | | 2025 | | 2024 | | S/(000) | | S/(000) | | | | | | Pacifico S.A. Entidad Prestadora de Salud | 77,642 | | | — | | | Laboratorios ROE S.A | 63,708 | | | — | | | Clínica San Felipe S.A. | 31,350 | | | — | | | Centro Médico Odontológico Americano S.A.C | 21,633 | | | — | | | Clínica Sanchez Ferrer S.A | 21,450 | | | — | | | Oncocare S.A.C | 17,692 | | | — | | | La esperanza del Perú S. A | 14,575 | | | — | | | Clínica Belén | 12,283 | | | — | | | Clínica del Sur | 11,550 | | | — | | | Credicorp Capital Holding Chile - Inversiones IMT | 9,626 | | | 10,892 | | | Prosemedic S.A.C | 9,167 | | | — | | | Prima AFP – AFP Unión Vida | 8,567 | | | 20,813 | | | Clínica el Golf | 7,517 | | | — | | | Ultraserfinco S.A | 3,950 | | | 5,049 | | | Tenpo Bank | 3,203 | | | — | | | Doctor + S.A.C | 1,283 | | | — | | | Compañía Incubadora de Soluciones Móviles S.A.- Culqi | 1,000 | | | 1,467 | | | Tenpo SpA | 746 | | | 1,011 | | | Joinnus | — | | | 313 | | | 316,942 | | | 39,545 | |
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| Schedule of Brand Intangible Assets |
| | | | | | | | | | | | | 2025 | | 2024 | | S/(000) | | S/(000) | | | | | | ROE | 111,100 | | | — | | | Mibanco | 90,612 | | | 99,437 | | | Clinica San Felipe | 48,100 | | | — | | | Clinica San Borja | 39,000 | | | — | | | Sanna | 23,271 | | | — | | | Clínica el Golf | 22,300 | | | — | | | Doctor Más | 20,700 | | | — | | | ACML | 20,400 | | | — | | | Aliada | 20,100 | | | — | | | Clinica Belén | 14,100 | | | — | | | COA | 13,800 | | | — | | | Clínica Sanchez Ferrer | 12,800 | | | — | | | Clínica del Sur | 10,300 | | | — | | | PMD | 9,400 | | | — | | | Joinnus | 2,809 | | | 3,155 | | | Culqi | — | | | 63 | | | 458,792 | | | 102,655 | |
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| Schedule of Fund Manager Contract Intangible Assets |
| | | | | | | | | | | | | 2025 | | 2024 | | S/(000) | | S/(000) | | | | | | Credicorp Capital Colombia S.A. | 25,113 | | | 23,183 | | | Credicorp Capital Holding Chile - Inversiones IMT | 21,532 | | | 26,071 | | | Ultrasefinco S.A. | 2,077 | | | 2,125 | | | 48,722 | | | 51,379 | |
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| Schedule of Reconciliation of Changes in Goodwill |
Goodwill acquired through business combinations has been allocated to each subsidiary or groups of them, which are also identified as a CGUs for the purposes of impairment testing. | | | | | | | | | | | | | 2025 | | 2024 | | S/(000) | | S/(000) | | Pacífico EPS and Medical Services, see Note 2 | 528,499 | | | — | | | Mibanco - Edyficar Perú | 273,694 | | | 273,694 | | | Prima AFP - AFP S.A | 124,641 | | | 124,641 | | | Credicorp Capital Colombia S.A | 104,031 | | | 99,841 | | | Banco de Crédito del Perú | 52,359 | | | 52,359 | | | Mibanco Colombia | 46,134 | | | 44,229 | | | Pacífico Seguros | 36,354 | | | 36,354 | | | Atlantic Security Holding Corporation | 29,795 | | | 29,795 | | | Monokera S.A.S. | 22,656 | | | 22,656 | | | Tenpo SpA | 20,666 | | | 20,927 | | | Tenpo Technologies SpA | 9,798 | | | 9,945 | | | Joinnus S.A.C. | 4,135 | | | 7,824 | | | Crediseguro Seguros Personales | 96 | | | 96 | | | Net carrying amount | 1,252,858 | | | 722,361 | |
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| Schedule of Key Assumptions Used for Calculation of Fair Value Less Selling Costs |
The following table summarizes the key assumptions used for the calculation of fair value fewer selling costs in 2025 and 2024: | | | | | | | | | | | | | 2025 | | Description | Perpetual
growth
rate | | Discount rate | | % | | % | | Mibanco - Edyficar Perú | 5.60 | | | 10.60 | | | Prima AFP - AFP Unión Vida | 1.60 | | | 14.50 | | | Credicorp Capital Colombia | 3.80 | | | 14.40 | | | Banco de Crédito del Perú | 4.60 | | | 9.60 | | | Mibanco Colombia | 5.90 | | | 12.30 | | | Pacífico Seguros (*) | 4.60 | | | 9.90 and 11.30 | | Atlantic Security Holding Corporation | 3.00 | | | 11.40 | | | Monokera S.A.S. | - | | | 30.00 | | | Tenpo | - | | | 25.00 | | | Joinnus S.A.C. | - | | | 25.00 | |
| | | | | | | | | | | | | 2024 | | Description | Perpetual
growth
rate | | Discount rate | | % | | % | | Mibanco - Edyficar Perú | 5.60 | | | 11.90 | | | Prima AFP - AFP Unión Vida | 1.60 | | | 14.20 | | | Credicorp Capital Colombia | 3.80 | | | 14.40 | | | Banco de Crédito del Perú | 4.60 | | | 10.90 | | | Mibanco Colombia | 6.10 | | | 13.80 | | | Pacífico Seguros (*) | 4.60 | | | 10.70 and 12.30 | | Atlantic Security Holding Corporation | 2.30 | | | 11.30 | | | Monokera | – | | | 30.00 | | | Tenpo | – | | | 25.00 | | | Joinnus S.A.C | – | | | 25.00 | | | Compañía Incubadora de Soluciones Móviles S.A - Culqi | – | | | 30.00 | | | Wally POS S.A.C | - | | | 25.00 | | | Sami Shop S.A.C | - | | | 25.00 | |
(*) As of December 31, 2025, and 2024, it corresponds to the discount rates used to determine the recoverable value of the cash flows that correspond to the general and life insurance business lines.
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