(a)

This caption is comprised of the following:


Issuance	Issuer	Annual interest rate	Interest payment	Maturity	Amount issued	2025		2024
					(000)	S/(000)		S/(000)
Local issuances
Subordinated bonds – third program (b)
Fourth - single series	Interseguro	7.09375%	Semi-annually	2034	US$34,780		116,965		130,912
Third - single series	Interseguro	4.84375%	Semi-annually	2030	US$25,000		—		94,100
							116,965		225,012
Corporate bonds – fourth program (b)
First (A series)	Interseguro	6.75%	Semi-annually	2034	US$28,706		96,538		108,049
First (B series)	Interseguro	6.50%	Semi-annually	2035	US$18,217		61,264		—
First (C series)	Interseguro	6.1875%	Semi-annually	2035	US$19,386		65,195		—
							222,997		108,049

Negotiable certificates of deposit – second program
First (D series)	Interbank	4.56250%	Annual	2026	S/106,650		104,107		—
First (E series)	Interbank	4.46875%	Annual	2026	S/101,250		98,127		—
First (A series)	Interbank	5.21875%	Annual	2025	S/112,964		—		110,010
First (B Series)	Interbank	4.9375%	Annual	2025	S/138,435		—		133,852
First (C Series)	Interbank	4.59375%	Annual	2025	S/102,000		—		97,643
							202,234		341,505

Corporate bonds – second program
Fifth (A series)	Interbank	3.41% + VAC	Semi-annually	2029	S/150,000		150,000		150,000

Total local issuances							692,196		824,566
International issuances
Corporate bonds	Interbank	5.000%	Semi-annually	2026	S/312,000		311,910		311,788
Corporate bonds (c)	Interbank	3.250%	Semi-annually	2026	US$400,000		1,343,800		1,501,894
Senior bonds (d)	IFS	4.125%	Semi-annually	2027	US$300,000		950,200		1,062,514
Subordinated bonds (e)	Interbank	7.625%	Semi-annually	2034	US$300,000		1,004,174		1,122,122
Subordinated bonds (f)	Interbank	6.397%	Semi-annually	2035	US$350,000		1,172,008		—
Subordinated bonds (g)	Interbank	4.000%	Semi-annually	2030	US$300,000		—		1,124,502
Total international issuances							4,782,092		5,122,820
Total local and international issuances							5,474,288		5,947,386
Interest payable							116,120		128,047
Total							5,590,408		6,075,433

In October 2017, IFS entered a cross-currency swap for US$150,000,000 (equivalent to approximately S/505,200,000 and S/565,500,000, as of December 31, 2025 and 2024, respectively). Later on, during January and February 2023, IFS signed two cross-currency swap contracts for US$20,000,000 each (equivalent to approximately S/67,360,000 and S/75,400,000 each, as of December 31, 2025 and 2024, respectively) and during August 2024, signed another cross-currency swap contract for US$10,000,000 (equivalent to approximately S/33,680,000 and S/37,700,000 as of December 31, 2025 and 2024, respectively); which were designated as a cash flow hedges; see Note 10(b).

As of December 31, 2025, Management does not intend to redeem these bonds before their maturity date; said situation may change in the future, depending on market conditions.

Also, as part of said program, Interbank announced a repurchase offering in cash aimed to the bondholders of the subordinated bond called “6.625% Subordinated Notes due 2029”, successfully repurchasing bonds on January 17, 2024 for an amount of US$194,852,000. Regarding the remaining balance of bondholders that did not accept the repurchase offering, on January 29, 2024, Interbank informed them of its decision to early redeem said instruments.

Since April 2030, with prior authorization by the SBS, Interbank will be able to redeem the entirety of the bonds without penalties; from that date forward, the interest rate will change to UST to 5-year rate plus 206.7 basis points. In accordance with SBS regulation, this issuance qualifies as second level equity (Tier 2) in the determination of the regulatory capital.