v3.26.1
NET GAIN ON SECURITIES (Tables)
 12 Months Ended
Dec. 31, 2025
NET GAIN ON SECURITIES [Abstract]  
Schedule of Net Gain on Securities
This item consists of the following:
202520242023
S/(000)S/(000)S/(000)
Net gain on financial assets at fair value through profit or loss
261,572 212,907 370,049 
Net gain (loss) on investments at fair value through other comprehensive income (*)
155,453 43,101 (61,255)
Net gain in associates
41,404 135,183 117,089 
Impairment of investments at fair value through other comprehensive income, Note 6(b)(53,918)(27,947)(4,321)
Others(3,825)(949)3,582 
Total400,686 362,295 425,144 
(*) As of December 31, 2025, the amount includes the effect of the securities exchange transaction with the Ministry of Economy and Finance (MEF) amounting to S/99.0 million, see Note 6(d), and an approximately S/56.0 million net realized gain on other securities.