v3.26.1
Cash and due from banks and inter-bank funds (Tables)
12 Months Ended
Dec. 31, 2025
Cash and cash equivalents [abstract]  
Summary of cash and due from banks
(a)
The detail of cash and due from banks is as follows:

 

 

 

2025

 

 

2024

 

 

 

S/(000)

 

 

S/(000)

 

Cash and clearing (b)

 

 

2,348,756

 

 

 

2,853,187

 

Deposits in the BCRP (b)

 

 

8,490,566

 

 

 

7,333,818

 

Deposits in banks (c)

 

 

1,508,621

 

 

 

1,790,361

 

Total cash and cash equivalent

 

 

12,347,943

 

 

 

11,977,366

 

Accrued interest

 

 

12,096

 

 

 

18,094

 

Restricted funds (d)

 

 

1,675,910

 

 

 

619,766

 

Total

 

 

14,035,949

 

 

 

12,615,226

 

Summary of legal reserve and restricted funds
(b)
In accordance with rules in force, Interbank is required to maintain a legal reserve to honor its obligations with the public. This reserve is comprised of funds kept in Interbank and in the BCRP and is made up as follows:

 

 

 

2025

 

 

2024

 

 

 

S/(000)

 

 

S/(000)

 

Legal reserve (*)

 

 

 

 

 

 

Deposits in the BCRP

 

 

6,149,956

 

 

 

5,969,218

 

Cash in vaults

 

 

2,056,545

 

 

 

2,644,386

 

Subtotal legal reserve

 

 

8,206,501

 

 

 

8,613,604

 

Non-mandatory reserve

 

 

 

 

 

 

Overnight deposits in BCRP (**)

 

 

1,580,610

 

 

 

564,600

 

Term deposits in BCRP (***)

 

 

760,000

 

 

 

800,000

 

Cash and clearing

 

 

292,157

 

 

 

208,548

 

Subtotal non-mandatory reserve

 

 

2,632,767

 

 

 

1,573,148

 

Cash balances not subject to legal reserve

 

 

54

 

 

 

253

 

Total

 

 

10,839,322

 

 

 

10,187,005

 

(d)
The Group maintains restricted funds related to:

 

 

 

2025

 

 

2024

 

 

 

S/(000)

 

 

S/(000)

 

Inter-bank transfers (*)

 

 

1,142,857

 

 

 

596,648

 

Repurchase agreements with the BCRP (**)

 

 

438,436

 

 

 

-

 

Derivative financial instruments, Note 10(b)(i) and Note 29.1(g.2)

 

 

93,021

 

 

 

21,568

 

Others

 

 

1,596

 

 

 

1,550

 

Total

 

 

1,675,910

 

 

 

619,766