OTHER INCOME AND EXPENSES (Tables)

12 Months Ended

Dec. 31, 2025

OTHER INCOME AND EXPENSES [Abstract]

Schedule of Other Income and Expenses

This item consists of the following:


			2025						2024						2023
			S/(000)						S/(000)						S/(000)
Other income
Gain on remeasurement of previously held equity interest in Pacifico EPS, Note 2(a)			235,490						—						—
Reversal of provision			188,456						154,610						58,703
Rental income			61,449						53,077						46,836
Net income from the sale of property, furniture and equipment			37,636						68,037						1,654
Net result from sale of loan portfolio			1,778						21,295						83,515
Net income from the sale of investment property			1,057						21,771						—
Others			58,782						195,989						249,945
Total other income			584,648						514,779						440,653


			2025						2024						2023
			S/(000)						S/(000)						S/(000)
Other expenses
Provision for sundry risks			149,651						315,214						95,873
Losses due to operational risk			90,940						67,030						66,302
Derecognition of intangibles due to withdrawals and dismissed projects			79,335						131,142						96,978
Expenses on improvements in building for rent			39,882						26,060						17,445
Provision for other accounts receivable			26,046						12,261						11,975
Donations			22,687						23,518						23,354
Association in participation			7,356						28,269						53,097
Others			152,489						169,775						169,577
Total other expenses			568,386						773,269						534,601