LOANS, NET - Schedule of Movement in Allowance for Loan loss for Direct and Indirect Loans (Details) - PEN (S/)
S/ in Thousands |
12 Months Ended |
Dec. 31, 2025 |
Dec. 31, 2024 |
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
S/ 8,378,895
|
|
| Ending balance |
8,041,526
|
S/ 8,378,895
|
| Credit loss provision for direct credits |
7,670,000
|
7,994,900
|
| Credit loss provision for indirect credits |
371,600
|
383,900
|
| Stage 1 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,296,581
|
1,239,449
|
| Transfer to Stage 2 |
(769,667)
|
(774,623)
|
| Transfer to Stage 3 |
(13,722)
|
(20,252)
|
| Transfer from Stage 2 |
496,815
|
437,440
|
| Transfer from Stage 3 |
172,678
|
178,305
|
| New loans, liquidation and write-offs, net |
744,862
|
555,525
|
| Changes in PD, LGD, EAD |
(388,521)
|
(306,920)
|
| Transfers between classes of loans |
0
|
0
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(97,504)
|
(12,343)
|
| Ending balance |
1,441,522
|
1,296,581
|
| Stage 2 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,380,006
|
1,387,226
|
| Transfer to Stage 1 |
(496,815)
|
(437,440)
|
| Transfer to Stage 3 |
(718,341)
|
(1,032,019)
|
| Transfer from Stage 1 |
769,667
|
774,623
|
| Transfer from Stage 3 |
211,281
|
241,226
|
| New loans, liquidation and write-offs, net |
(647,955)
|
(572,016)
|
| Changes in PD, LGD, EAD |
847,301
|
1,025,663
|
| Transfers between classes of loans |
0
|
0
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(30,845)
|
(7,257)
|
| Ending balance |
1,314,299
|
1,380,006
|
| Stage 3 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
5,702,308
|
6,019,270
|
| Transfer to Stage 1 |
(172,678)
|
(178,305)
|
| Transfer to Stage 2 |
(211,281)
|
(241,226)
|
| Transfer from Stage 1 |
13,722
|
20,252
|
| Transfer from Stage 2 |
718,341
|
1,032,019
|
| New loans, liquidation and write-offs, net |
(3,504,136)
|
(4,591,870)
|
| Changes in PD, LGD, EAD |
2,896,423
|
3,762,360
|
| Transfers between classes of loans |
0
|
0
|
| Sale of loan portfolio |
(2,637)
|
(122,418)
|
| Exchange differences and others |
(154,357)
|
2,226
|
| Ending balance |
5,285,705
|
5,702,308
|
| Consolidated 3 Stages | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
8,378,895
|
8,645,945
|
| New loans, liquidation and write-offs, net |
(481,749)
|
(537,802)
|
| Changes in PD, LGD, EAD |
3,355,203
|
4,481,103
|
| Loan portafolio written off and forgivens |
(2,925,480)
|
(4,070,559)
|
| Transfers between classes of loans |
0
|
0
|
| Sale of loan portfolio |
(2,637)
|
(122,418)
|
| Exchange differences and others |
(282,706)
|
(17,374)
|
| Ending balance |
8,041,526
|
8,378,895
|
| Commercial loans | Stage 1 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
515,030
|
552,132
|
| Transfer to Stage 2 |
(132,277)
|
(151,847)
|
| Transfer to Stage 3 |
(5,379)
|
(7,753)
|
| Transfer from Stage 2 |
124,005
|
153,552
|
| Transfer from Stage 3 |
38,724
|
64,165
|
| New loans, liquidation and write-offs, net |
13,019
|
30,593
|
| Changes in PD, LGD, EAD |
(109,674)
|
(147,692)
|
| Transfers between classes of loans |
90,811
|
34,272
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(75,250)
|
(12,392)
|
| Ending balance |
459,009
|
515,030
|
| Commercial loans | Stage 2 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
300,858
|
399,536
|
| Transfer to Stage 1 |
(124,005)
|
(153,552)
|
| Transfer to Stage 3 |
(125,576)
|
(205,233)
|
| Transfer from Stage 1 |
132,277
|
151,847
|
| Transfer from Stage 3 |
44,967
|
55,861
|
| New loans, liquidation and write-offs, net |
(64,594)
|
(114,850)
|
| Changes in PD, LGD, EAD |
130,491
|
143,678
|
| Transfers between classes of loans |
1,874
|
24,408
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(9,913)
|
(837)
|
| Ending balance |
286,379
|
300,858
|
| Commercial loans | Stage 3 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
2,512,121
|
2,631,554
|
| Transfer to Stage 1 |
(38,724)
|
(64,165)
|
| Transfer to Stage 2 |
(44,967)
|
(55,861)
|
| Transfer from Stage 1 |
5,379
|
7,753
|
| Transfer from Stage 2 |
125,576
|
205,233
|
| New loans, liquidation and write-offs, net |
(793,976)
|
(881,988)
|
| Changes in PD, LGD, EAD |
644,487
|
837,925
|
| Transfers between classes of loans |
60,624
|
(89,886)
|
| Sale of loan portfolio |
(2,637)
|
(83,143)
|
| Exchange differences and others |
(82,650)
|
4,699
|
| Ending balance |
2,385,233
|
2,512,121
|
| Commercial loans | Consolidated 3 Stages | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
3,328,009
|
3,583,222
|
| New loans, liquidation and write-offs, net |
(381,221)
|
(351,559)
|
| Changes in PD, LGD, EAD |
665,304
|
833,911
|
| Loan portafolio written off and forgivens |
(464,330)
|
(614,686)
|
| Transfers between classes of loans |
153,309
|
(31,206)
|
| Sale of loan portfolio |
(2,637)
|
(83,143)
|
| Exchange differences and others |
(167,813)
|
(8,530)
|
| Ending balance |
3,130,621
|
3,328,009
|
| Residential mortgage loans | Stage 1 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
66,258
|
54,102
|
| Transfer to Stage 2 |
(10,917)
|
(20,949)
|
| Transfer to Stage 3 |
(452)
|
(430)
|
| Transfer from Stage 2 |
57,272
|
34,474
|
| Transfer from Stage 3 |
15,798
|
12,065
|
| New loans, liquidation and write-offs, net |
7,398
|
9,428
|
| Changes in PD, LGD, EAD |
(83,929)
|
(22,871)
|
| Transfers between classes of loans |
335
|
197
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(1,910)
|
242
|
| Ending balance |
49,853
|
66,258
|
| Residential mortgage loans | Stage 2 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
168,222
|
121,258
|
| Transfer to Stage 1 |
(57,272)
|
(34,474)
|
| Transfer to Stage 3 |
(30,834)
|
(41,104)
|
| Transfer from Stage 1 |
10,917
|
20,949
|
| Transfer from Stage 3 |
36,974
|
29,958
|
| New loans, liquidation and write-offs, net |
(16,599)
|
(18,325)
|
| Changes in PD, LGD, EAD |
11,113
|
90,309
|
| Transfers between classes of loans |
17
|
0
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(6,249)
|
(349)
|
| Ending balance |
116,289
|
168,222
|
| Residential mortgage loans | Stage 3 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
819,647
|
785,261
|
| Transfer to Stage 1 |
(15,798)
|
(12,065)
|
| Transfer to Stage 2 |
(36,974)
|
(29,958)
|
| Transfer from Stage 1 |
452
|
430
|
| Transfer from Stage 2 |
30,834
|
41,104
|
| New loans, liquidation and write-offs, net |
(148,499)
|
(155,152)
|
| Changes in PD, LGD, EAD |
179,685
|
213,306
|
| Transfers between classes of loans |
(55)
|
227
|
| Sale of loan portfolio |
0
|
(25,181)
|
| Exchange differences and others |
(28,851)
|
1,675
|
| Ending balance |
800,441
|
819,647
|
| Residential mortgage loans | Consolidated 3 Stages | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,054,127
|
960,621
|
| New loans, liquidation and write-offs, net |
(133,893)
|
(141,026)
|
| Changes in PD, LGD, EAD |
106,869
|
280,744
|
| Loan portafolio written off and forgivens |
(23,807)
|
(23,023)
|
| Transfers between classes of loans |
297
|
424
|
| Sale of loan portfolio |
0
|
(25,181)
|
| Exchange differences and others |
(37,010)
|
1,568
|
| Ending balance |
966,583
|
1,054,127
|
| Microbusiness loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,167,311
|
|
| Ending balance |
949,739
|
1,167,311
|
| Microbusiness loans | Stage 1 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
384,283
|
348,124
|
| Transfer to Stage 2 |
(360,657)
|
(356,044)
|
| Transfer to Stage 3 |
(4,223)
|
(6,772)
|
| Transfer from Stage 2 |
113,044
|
107,403
|
| Transfer from Stage 3 |
18,386
|
28,034
|
| New loans, liquidation and write-offs, net |
522,212
|
464,092
|
| Changes in PD, LGD, EAD |
(103,175)
|
(165,734)
|
| Transfers between classes of loans |
(90,811)
|
(34,272)
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(6,379)
|
(548)
|
| Ending balance |
472,680
|
384,283
|
| Microbusiness loans | Stage 2 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
396,679
|
431,282
|
| Transfer to Stage 1 |
(113,044)
|
(107,403)
|
| Transfer to Stage 3 |
(207,616)
|
(351,156)
|
| Transfer from Stage 1 |
360,657
|
356,044
|
| Transfer from Stage 3 |
46,832
|
69,433
|
| New loans, liquidation and write-offs, net |
(417,490)
|
(292,119)
|
| Changes in PD, LGD, EAD |
353,343
|
318,559
|
| Transfers between classes of loans |
(1,874)
|
(24,408)
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(5,294)
|
(3,553)
|
| Ending balance |
412,193
|
396,679
|
| Microbusiness loans | Stage 3 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,167,319
|
1,288,082
|
| Transfer to Stage 1 |
(18,386)
|
(28,034)
|
| Transfer to Stage 2 |
(46,832)
|
(69,433)
|
| Transfer from Stage 1 |
4,223
|
6,772
|
| Transfer from Stage 2 |
207,616
|
351,156
|
| New loans, liquidation and write-offs, net |
(1,377,039)
|
(1,898,683)
|
| Changes in PD, LGD, EAD |
1,099,546
|
1,435,145
|
| Transfers between classes of loans |
(60,624)
|
89,886
|
| Sale of loan portfolio |
0
|
(5,540)
|
| Exchange differences and others |
(26,083)
|
(2,032)
|
| Ending balance |
949,740
|
1,167,319
|
| Microbusiness loans | Consolidated 3 Stages | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,948,281
|
2,067,488
|
| New loans, liquidation and write-offs, net |
34,119
|
86,573
|
| Changes in PD, LGD, EAD |
1,349,714
|
1,587,970
|
| Loan portafolio written off and forgivens |
(1,306,436)
|
(1,813,283)
|
| Transfers between classes of loans |
(153,309)
|
31,206
|
| Sale of loan portfolio |
0
|
(5,540)
|
| Exchange differences and others |
(37,756)
|
(6,133)
|
| Ending balance |
1,834,613
|
1,948,281
|
| Consumer loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,203,250
|
|
| Ending balance |
1,150,290
|
1,203,250
|
| Consumer loans | Stage 1 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
331,010
|
285,091
|
| Transfer to Stage 2 |
(265,816)
|
(245,783)
|
| Transfer to Stage 3 |
(3,668)
|
(5,297)
|
| Transfer from Stage 2 |
202,494
|
142,011
|
| Transfer from Stage 3 |
99,770
|
74,041
|
| New loans, liquidation and write-offs, net |
202,233
|
51,412
|
| Changes in PD, LGD, EAD |
(91,743)
|
29,377
|
| Transfers between classes of loans |
(335)
|
(197)
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(13,965)
|
355
|
| Ending balance |
459,980
|
331,010
|
| Consumer loans | Stage 2 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
514,247
|
435,150
|
| Transfer to Stage 1 |
(202,494)
|
(142,011)
|
| Transfer to Stage 3 |
(354,315)
|
(434,526)
|
| Transfer from Stage 1 |
265,816
|
245,783
|
| Transfer from Stage 3 |
82,508
|
85,974
|
| New loans, liquidation and write-offs, net |
(149,272)
|
(146,722)
|
| Changes in PD, LGD, EAD |
352,354
|
473,117
|
| Transfers between classes of loans |
(17)
|
0
|
| Sale of loan portfolio |
0
|
0
|
| Exchange differences and others |
(9,389)
|
(2,518)
|
| Ending balance |
499,438
|
514,247
|
| Consumer loans | Stage 3 | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
1,203,221
|
1,314,373
|
| Transfer to Stage 1 |
(99,770)
|
(74,041)
|
| Transfer to Stage 2 |
(82,508)
|
(85,974)
|
| Transfer from Stage 1 |
3,668
|
5,297
|
| Transfer from Stage 2 |
354,315
|
434,526
|
| New loans, liquidation and write-offs, net |
(1,184,622)
|
(1,656,047)
|
| Changes in PD, LGD, EAD |
972,705
|
1,275,984
|
| Transfers between classes of loans |
55
|
(227)
|
| Sale of loan portfolio |
0
|
(8,554)
|
| Exchange differences and others |
(16,773)
|
(2,116)
|
| Ending balance |
1,150,291
|
1,203,221
|
| Consumer loans | Consolidated 3 Stages | Portfolio of Direct and Indirect Loans |
|
|
| Reconciliation of changes in allowance account for credit losses of financial assets [abstract] |
|
|
| Beginning balance |
2,048,478
|
2,034,614
|
| New loans, liquidation and write-offs, net |
(754)
|
(131,790)
|
| Changes in PD, LGD, EAD |
1,233,316
|
1,778,478
|
| Loan portafolio written off and forgivens |
(1,130,907)
|
(1,619,567)
|
| Transfers between classes of loans |
(297)
|
(424)
|
| Sale of loan portfolio |
0
|
(8,554)
|
| Exchange differences and others |
(40,127)
|
(4,279)
|
| Ending balance |
S/ 2,109,709
|
S/ 2,048,478
|