The financial assets and liabilities of the consolidated statement of financial position as of December 31, 2025 and 2024, are presented below.


	As of December 31, 2025
	At fair value through profit or loss		Debt instruments measured at fair value through other comprehensive income		Equity instruments measured at fair value through other comprehensive income		Amortized cost		Total
	S/(000)		S/(000)		S/(000)		S/(000)		S/(000)
Financial assets
Cash and due from banks		—		—		—		14,035,949		14,035,949
Inter-bank funds		—		—		—		40,006		40,006
Financial investments		1,965,991		21,662,651		556,149		3,989,015		28,173,806
Loans, net		—		—		—		50,770,150		50,770,150
Due from customers on acceptances		—		—		—		51,332		51,332
Other accounts receivable and other assets, net		120,878		—		—		1,135,362		1,256,240
Reinsurance contracts assets		—		—		—		57,182		57,182
		2,086,869		21,662,651		556,149		70,078,996		94,384,665
Financial liabilities
Deposits and obligations		—		—		—		56,027,630		56,027,630
Inter-bank funds		—		—		—		55,019		55,019
Due to banks and correspondents		—		—		—		7,166,014		7,166,014
Bonds, notes and other obligations		—		—		—		5,590,408		5,590,408
Due from customers on acceptances		—		—		—		51,332		51,332
Insurance and reinsurance contract liabilities		—		—		—		13,063,254		13,063,254
Other accounts payable, provisions and other liabilities		207,084		—		—		4,172,085		4,379,169
		207,084		—		—		86,125,742		86,332,826


	As of December 31, 2024
	At fair value through profit or loss		Debt instruments measured at fair value through other comprehensive income		Equity instruments measured at fair value through other comprehensive income		Amortized cost		Total
	S/(000)		S/(000)		S/(000)		S/(000)		S/(000)
Financial assets
Cash and due from banks		—		—		—		12,615,226		12,615,226
Inter-bank funds		—		—		—		220,060		220,060
Financial investments		1,776,567		20,724,892		458,268		3,898,198		26,857,925
Loans, net		—		—		—		49,229,448		49,229,448
Due from customers on acceptances		—		—		—		9,163		9,163
Other accounts receivable and other assets, net		143,201		—		—		1,588,600		1,731,801
Reinsurance contracts assets		—		—		—		18,602		18,602
		1,919,768		20,724,892		458,268		67,579,297		90,682,225
Financial liabilities
Deposits and obligations		—		—		—		53,768,028		53,768,028
Due to banks and correspondents		—		—		—		7,562,057		7,562,057
Bonds, notes and other obligations		—		—		—		6,075,433		6,075,433
Due from customers on acceptances		—		—		—		9,163		9,163
Insurance and reinsurance contract liabilities		—		—		—		12,524,320		12,524,320
Other accounts payable, provisions and other liabilities		163,441		—		—		4,024,513		4,187,954
		163,441		—		—		83,963,514		84,126,955