Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities (Tables)

12 Months Ended

Dec. 31, 2025

Subclassifications of assets, liabilities and equities [abstract]

Summary Of Assets And Liabilities

(a)

These captions are comprised of the following:


	2025		2024
	S/(000)		S/(000)

Other accounts receivable and other assets
Financial instruments
Other accounts receivable, net		474,688		540,883
POS commission receivable		250,501		390,126
Accounts receivable from sale of investments (c)		222,002		432,341
Operations in process (d)		162,517		149,105
Accounts receivable related to derivative financial instruments (b)		120,878		143,201
Accounts receivable from short sale operations, Note 3.4(f.11)		—		61,191
Others		25,654		14,954
		1,256,240		1,731,801
Non-financial instruments
Tax paid to recover		223,248		673,786
Deferred charges		139,215		99,776
Tax credit for General Sales Tax - IGV		59,990		35,391
Deferred cost of POS affiliation and registration		58,243		85,006
Investments in associates		27,257		24,795
POS equipment supplies (*)		12,729		12,966
Others		16,194		6,657
		536,876		938,377
Total		1,793,116		2,670,178

(*) Comprises the Points of Sale (“POS”) equipment required for the rendering of the service and other supplies such as technological and marketing complements required for the operation of such equipment.


	2025		2024
	S/(000)		S/(000)

Other accounts payable, provisions and other liabilities
Financial instruments
Insurance contract liability with investment component, Note 3.4(d.1.5)		2,144,131		1,308,422
Other accounts payable		665,537		665,296
Third party compensation (**)		496,426		866,665
Operations in process (d)		354,032		556,543
Accounts payable related to derivative financial instruments (b)		207,084		102,288
Workers’ profit sharing and salaries payable		171,282		109,395
Accounts payable for acquisitions of investments (c)		167,301		353,787
Lease liabilities, Note 8(e)		144,245		143,803
Accounts payable to reinsurers and coinsurers		16,776		6,354
Allowance for indirect loan losses, Note 6(d.2)		12,355		14,248
Financial liabilities at fair value through profit or loss, Note 3.4(f.11)		—		61,153
		4,379,169		4,187,954
Non-financial instruments
Taxes payable		99,076		87,262
Provision for other contingencies (e)		44,238		107,078
Deferred income (***)		41,382		36,394
Registration for use of POS		8,620		18,005
Others		13,315		8,839
		206,631		257,578
Total		4,585,800		4,445,532

(**) Corresponds mainly to outstanding balances payable to affiliated businesses, for the consumptions made by the card’s users, net of the respective fee charged by Izipay, which are mainly settled the day after the transaction was made.

(***) Corresponds mainly to deferred fees for indirect loans (mainly guarantee letters) and the transactions registered in Izipay related to installments pending of accrual within the contract’s term with affiliated businesses.

Summary of Fair Value of Derivative Financial Instruments

(b)

The following table presents the fair value of derivative financial instruments recorded as assets or liabilities, including their notional amounts, as of December 31, 2025 and 2024. The notional gross amount is the nominal amount of the derivative’s underlying asset, and it is the base over which changes in the fair value of derivatives are measured; see Note 18(a):


	Note	Assets		Liabilities		Notional amount Note 18(a)		Effective part recognized in other comprehensive income during the year			Maturity	Hedged instruments		Caption of the consolidated statement of financial position where the hedged item has been recognized
		S/(000)		S/(000)		S/(000)		S/(000)
2025
Derivatives held for trading (*) -
Forward exchange contracts			82,297		34,856		7,055,166		—		Between January 2026 y February 2027		—		—
Interest rate swaps			20,095		11,332		3,418,425		—		Between January 2026 y June 2036		—		—
Cross swaps			6,138		22,626		781,183		—		Between January 2026 y December 2030		—		—
Options			—		—		1,920		—		Between January 2026 y April 2026		—		—
			108,530		68,814		11,256,694		—
Derivatives held as hedges - Cash flow hedges:
Cross currency swaps (CCS)	13(d)		—		97,344		1,008,900		14,700		October 2026	Corporate bonds		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	13(e)		12,348		—		505,200		18,225		October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	12(d)		—		7,403		168,150		(44	)	October 2027	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	12(d)		—		8,178		168,150		(141	)	September 2027	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	13(e)		—		10,852		67,360		2,669		October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	13(e)		—		10,892		67,360		2,545		October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	13(e)		—		3,601		33,680		829		October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	12(d)		—		—		—		596		October 2027	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	12(d)		—		—		—		492		-	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	12(d)		—		—		—		33		-	Due to banks		Due to banks and correspondents
			12,348		138,270		2,018,800		39,904
			120,878		207,084		13,275,494		39,904


	Note	Assets		Liabilities		Notional amount Note 18(a)		Effective part recognized in other comprehensive income during the year			Maturity	Hedged instruments		Caption of the consolidated statement of financial position where the hedged item has been recognized
		S/(000)		S/(000)		S/(000)		S/(000)
2024
Derivatives held for trading (*) -
Forward exchange contracts			22,336		45,012		7,092,071		—		Between January 2025 and June 2026		—		—
Cross swaps			11,593		13,277		1,899,348		—		Between January 2025 and November 2029		—		—
Interest rate swaps			38,817		28,812		1,742,139		—		Between January 2025 and June 2036		—		—
Options			—		—		2,518		—		Between January 2025 and July 2025		—		—
			72,746		87,101		10,736,076		—
Derivatives held as hedges- Cash flow hedges:
Cross currency swaps (CCS)	13(d)		5,953		3,415		1,129,200		(6,754	)	October 2026	Corporate bonds		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	13(e)		54,218		—		565,500		(10,463	)	October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	12(d)		3,168		—		188,200		1,002		June 2025	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	12(d)		—		404		188,200		742		May 2025	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	13(e)		—		5,518		75,400		(1,418	)	October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	13(e)		—		5,433		75,400		(1,537	)	October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	12(d)		7,116		—		75,280		588		February 2025	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	13(e)		—		417		37,700		(433	)	October 2027	Senior bond		Bonds, notes and obligations outstanding
Cross currency swaps (CCS)	12(d)		—		—		—		218		-	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)	12(d)		—		—		—		632		-	Due to banks		Due to banks and correspondents
Cross currency swaps (CCS)			—		—		—		243		-	Due to banks		Due to banks and correspondents
			70,455		15,187		2,334,880		(17,180	)
			143,201		102,288		13,070,956		(17,180	)

(*) During the years 2025, 2024 and 2023, the Group recognized net gains for S/58,127,000, net losses for S/13,793,000 and net gains for S/68,315,000 , respectively, as a result of the valuation of derivative financial instruments held for trading, which were recorded in the caption “Net gain from financial assets at fair value through profit or loss” in the consolidated statement of income.

Summary of Future Effect of Current Cash Flow Hedges

(iv)

The table below presents the future effect of current cash flow hedges on the consolidated statement of income, net of the deferred Income Tax, which will be included in the caption “Net gain of financial assets at fair value through profit or loss” when realized:


	As of December 31, 2025											As of December 31, 2024
	Up to 1 year			From 1 to 3 years			Over 3 years		Expected effect			Up to 1 year			From 1 to 3 years			Over 3 years		Expected effect
	S/(000)			S/(000)			S/(000)		S/(000)			S/(000)			S/(000)			S/(000)		S/(000)
Consolidated statement of income – Expense		(2,410	)		(6,799	)		—		(9,209	)		(2,458	)		(46,655	)		—		(49,113	)

Summary of Cash Flow Hedges Reclassified to Consolidated Income Statements

(v)

The (loss) gain for cash flow hedges reclassified to the consolidated statement of income for the years ended as of December 31, 2025 and 2024, is as follows:


	2025			2024
	S/(000)			S/(000)
Interest expense from cash flow hedges		(81,211	)		(119,893	)
Interest income from cash flow hedges		53,666			89,947
Expenses for exchange differences from cash flow hedges		(242,390	)		(133,480	)
Income for exchange differences from cash flow hedges		14,900			168,835
		(255,035	)		5,409

Summary of Hedging Instruments and Its Cash Flow Hedges Due to Maturities

The following table shows hedging instruments that the Group uses in its cash flow hedges due to maturities:


December 31, 2025	1 to 3 months		3 to 12 months			1 to 5 years			Total

Cross currency swaps (CCS)
Notional		—		1,008,900			1,009,900			2,018,800
Average interest rate in US Dollars		—		2.17	%		3.05	%		—
Average interest rate in Soles		—		4.15	%		3.04	%		—
Average exchange rate Soles / US Dollar		—		3.66			3.59			—


December 31, 2024	1 to 3 months			3 to 12 months			1 to 5 years			Total

Cross currency swaps (CCS)
Notional		75,280			376,400			1,883,200			2,334,880
Average interest rate in US Dollars		4.66	%		5.20	%		2.17	%		—
Average interest rate in Soles		8.59	%		7.89	%		2.07	%		—
Average exchange rate Soles / US Dollar		3.89			3.71			3.66			—

(c)

As of December 31, 2025 and 2024, corresponds to accounts receivable and payable for the sale and purchase of financial investments negotiated during the last days of the month, which were settled at the beginning of the following month. As of said dates, the balance corresponds mainly to the purchase and sale of Sovereign Bonds issued by the Peruvian Government and Global Bonds issued by the Treasury of the United States of America.

(d)

Operations in process include transactions made during the last days of the month and other types of similar transactions that are reclassified to their corresponding accounting accounts in the following month. These transactions do not affect the consolidated statement of income.

(e)

As of December 2024, Inteligo Bank recorded a provision of US$5,800,000 (equivalent to approximately S/21,831,000) related to the legal proceedings in the ordinary course of its banking operations, which was resolved in the first quarter of 2025.