v3.26.1
Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of assets and liabilities (Detail) - PEN (S/)
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
Financial instruments      
Other accounts receivable, net S/ 474,688,000 S/ 540,883,000  
POS Commission receivable 250,501,000 390,126,000  
Accounts receivable from sale of investments 222,002,000 432,341,000  
Operations in process 162,517,000 149,105,000  
Accounts receivable related to derivative financial instruments 120,878,000 143,201,000  
Accounts receivable from short sale operations   61,191,000  
Others 25,654,000 14,954,000  
Total 1,256,240,000 1,731,801,000  
Non-financial instruments      
Tax paid to recover 223,248,000 673,786,000  
Deferred charges 139,215,000 99,776,000  
Tax credit for General Sales Tax – IGV 59,990,000 35,391,000  
Deferred cost of POS affiliation and registration 58,243,000 85,006,000  
Investments in associates 27,257,000 24,795,000  
POS equipment supplies (*) 12,729,000 12,966,000  
Others 16,194,000 6,657,000  
Non Financial Assets 536,876,000 938,377,000  
Total 1,793,116,000 2,670,178,000  
Financial instruments      
Insurance contract liability with investment component 2,144,131,000 1,308,422,000  
Other accounts payable 665,537,000 665,296,000  
Third party compensation (**) 496,426,000 866,665,000  
Operations in process 354,032,000 556,543,000  
Accounts payable related to derivative financial instruments 207,084,000 102,288,000  
Workers' profit sharing and salaries payable 171,282,000 109,395,000  
Accounts payable for acquisitions of investments 167,301,000 353,787,000  
Lease liabilities 144,245,000 143,803,000 S/ 90,513,000
Accounts payable to reinsurers and coinsurers 16,776,000 6,354,000  
Allowance for indirect loan losses 12,355,000 14,248,000  
Financial liabilities at fair value through profit or loss   61,153,000  
Total 4,379,169,000 4,187,954,000  
Non-financial instruments      
Taxes payable 99,076,000 87,262,000  
Provision for other contingencies 44,238,000 107,078,000  
Deferred income 41,382,000 36,394,000  
Registration for use of POS 8,620,000 18,005,000  
Others 13,315,000 8,839,000  
Non Financial Liabilities 206,631,000 257,578,000  
Total S/ 4,585,800,000 S/ 4,445,532,000