Transactions with related parties and affiliated entities (Tables)
|
12 Months Ended |
Dec. 31, 2025 |
|---|
| Disclosure of transactions between related parties [abstract] |
|
| Summary of Outstanding Balances between Related Parties |
(a)The table below presents the main transactions with related parties and affiliated entities as of December 31, 2025 and 2024 and for the years ended December 31, 2025, 2024 and 2023:
|
|
|
|
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|
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|
2025 |
|
|
2024 |
|
|
|
S/(000) |
|
|
S/(000) |
|
Assets |
|
|
|
|
|
|
Instruments at fair value through profit or loss |
|
|
353 |
|
|
|
819 |
|
Investments at fair value through other comprehensive income |
|
|
74,104 |
|
|
|
72,906 |
|
Loans, net (b) |
|
|
2,272,336 |
|
|
|
1,805,083 |
|
Accounts receivable |
|
|
105,897 |
|
|
|
87,889 |
|
Other assets |
|
|
9,606 |
|
|
|
11,454 |
|
|
|
|
|
|
|
|
Liabilities |
|
|
|
|
|
|
Deposits and obligations |
|
|
1,430,409 |
|
|
|
1,084,713 |
|
Other liabilities |
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|
120,612 |
|
|
|
224,391 |
|
|
|
|
|
|
|
|
Off-balance sheet accounts |
|
|
|
|
|
|
Indirect loans (b) |
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|
65,778 |
|
|
|
59,399 |
|
|
| Summary of Transactions between Related Parties |
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|
|
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|
|
|
|
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|
2025 |
|
|
2024 |
|
|
2023 |
|
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
Income (expenses) |
|
|
|
|
|
|
|
|
|
Interest and similar income |
|
|
138,448 |
|
|
|
117,713 |
|
|
|
95,604 |
|
Rental income |
|
|
37,685 |
|
|
|
28,833 |
|
|
|
25,532 |
|
Valuation of financial derivative instruments |
|
|
— |
|
|
|
— |
|
|
|
106 |
|
Interest and similar expenses |
|
|
(25,449 |
) |
|
|
(32,031 |
) |
|
|
(39,749 |
) |
Administrative expenses |
|
|
(42,530 |
) |
|
|
(45,320 |
) |
|
|
(39,897 |
) |
Loss on sale of investment properties, Note 7(b) |
|
|
— |
|
|
|
(3,176 |
) |
|
|
— |
|
Others, net |
|
|
65,219 |
|
|
|
61,889 |
|
|
|
63,626 |
|
|
| Summary of Loans Receivables Related parties |
(b)As of December 31, 2025 and 2024, the detail of loans is the following:
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|
|
|
|
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|
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|
|
|
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|
|
|
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|
2025 |
|
|
2024 |
|
|
|
Direct Loans |
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|
Indirect Loans |
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Total |
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|
Direct Loans |
|
|
Indirect Loans |
|
|
Total |
|
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
Affiliated |
|
|
1,581,492 |
|
|
|
15,908 |
|
|
|
1,597,400 |
|
|
|
1,502,218 |
|
|
|
15,731 |
|
|
|
1,517,949 |
|
Associates |
|
|
690,844 |
|
|
|
49,870 |
|
|
|
740,714 |
|
|
|
302,865 |
|
|
|
43,668 |
|
|
|
346,533 |
|
|
|
|
2,272,336 |
|
|
|
65,778 |
|
|
|
2,338,114 |
|
|
|
1,805,083 |
|
|
|
59,399 |
|
|
|
1,864,482 |
|
|
| Summary of Key Personnel Compensations |
(d)The Group’s key personnel basic remuneration for the years ended December 31, 2025, 2024 and 2023, is presented below:
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|
|
|
|
|
|
|
2025 |
|
|
2024 |
|
|
2023 |
|
|
|
S/(000) |
|
|
S/(000) |
|
|
S/(000) |
|
Salaries |
|
|
34,736 |
|
|
|
32,865 |
|
|
|
28,325 |
|
Board of Directors’ compensations |
|
|
3,276 |
|
|
|
3,456 |
|
|
|
3,151 |
|
Total |
|
|
38,012 |
|
|
|
36,321 |
|
|
|
31,476 |
|
|