| Interest income and expenses, and similar accounts |
19.Interest income and expenses, and similar accounts (a)This caption is comprised of the following:
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2025 |
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2024 |
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2023 |
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S/(000) |
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S/(000) |
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S/(000) |
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Interest and similar income |
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Interest on loan portfolio |
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5,080,562 |
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5,158,254 |
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5,324,587 |
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Interest on investments at fair value through other comprehensive income |
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1,186,037 |
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1,218,304 |
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1,199,059 |
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Interest on due from banks and inter-bank funds |
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297,662 |
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372,622 |
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367,167 |
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Interest on investments at amortized cost |
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230,445 |
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217,716 |
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172,602 |
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Dividends on financial instruments, Note 5(e) and (f) |
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76,776 |
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49,396 |
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42,779 |
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Others |
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16,895 |
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13,099 |
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14,217 |
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Total |
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6,888,377 |
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7,029,391 |
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7,120,411 |
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Interest and similar expenses |
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Interest and fees on deposits and obligations |
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(1,245,794 |
) |
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(1,495,881 |
) |
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(1,662,139 |
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Interest and fees on due to banks and correspondents |
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(413,547 |
) |
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(482,392 |
) |
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(474,362 |
) |
Interest on bonds, notes and other obligations |
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(386,383 |
) |
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(327,385 |
) |
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(311,665 |
) |
Insurance contract expense with investment component, Note 3.4(d.1.5) |
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(103,962 |
) |
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(71,202 |
) |
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(51,190 |
) |
Deposit insurance fund fees |
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(90,604 |
) |
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(86,776 |
) |
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(81,171 |
) |
Interest on lease payments, Note 8(f) |
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(9,545 |
) |
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(7,627 |
) |
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(5,562 |
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Others |
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(9,136 |
) |
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(9,007 |
) |
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(6,277 |
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Total |
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(2,258,971 |
) |
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(2,480,270 |
) |
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(2,592,366 |
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(b)The amounts shown in paragraph (a) above, include interest income and expenses calculated using the effective interest rate (EIR), which are related to the following items:
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2025 |
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2024 |
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2023 |
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S/(000) |
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S/(000) |
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S/(000) |
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Financial assets measured at amortized cost |
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5,608,669 |
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5,748,592 |
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5,864,356 |
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Financial assets measured at fair value through other comprehensive income |
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1,186,037 |
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1,218,304 |
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1,199,059 |
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Total interest from financial assets calculated at EIR |
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6,794,706 |
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6,966,896 |
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7,063,415 |
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Financial liabilities measured at amortized cost |
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(2,055,269 |
) |
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(2,313,285 |
) |
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(2,453,728 |
) |
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