FINANCIAL INSTRUMENTS CLASSIFICATION (Tables)

12 Months Ended

Dec. 31, 2023

FINANCIAL INSTRUMENTS CLASSIFICATION [Abstract]

Carrying Amounts of Financial Assets and Liabilities

The table below shows the carrying amounts of the financial assets and liabilities captions in the consolidated statement of financial position, by categories as defined under IFRS 9 as of December 31,2023 and 2022:

2023

2022

Financial assets and liabilities at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Financial assets and liabilities at fair value through profit or loss

Financial assets at fair value through other comprehensive income

Investments and derivates

Investments designated at inception

Investments

Investments designated at inception

Financial assets and liabilities measured at amortized cost

Total

Investments and derivates

Investments designated at inception

Investments

Investments designated at inception

Financial assets and liabilities measured at amortized cost

Total

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

S/(000)

Assets

Cash and due from banks

–

–

–

–

33,930,948

33,930,948

–

–

–

–

34,183,840

34,183,840

Cash collateral, reverse repurchase  agreements and securities borrowings

–

–

–

–

1,410,647

1,410,647

–

–

–

–

1,101,856

1,101,856

At fair value through profit or loss

4,982,661

–

–

–

–

4,982,661

4,199,334

–

–

–

–

4,199,334

Investments at fair value through other comprehensive income, Note 6(b)

–

–

36,709,138

334,802

–

37,043,940

–

–

30,449,806

336,355

–

30,786,161

Amortized cost investments

–

–

–

–

10,188,927

10,188,927

–

–

–

–

10,445,729

10,445,729

Loans, net

–

–

–

–

136,698,135

136,698,135

–

–

–

–

140,753,972

140,753,972

Financial assets designated at fair value through profit or loss

–

810,932

–

–

–

810,932

–

768,801

–

–

–

768,801

Due from customers on banker’s acceptances

–

–

–

–

412,401

412,401

–

–

–

–

699,678

699,678

Other assets, Note 12(a)

987,663

–

–

–

2,072,603

3,060,266

1,478,726

–

–

–

1,747,412

3,226,138

5,970,324

810,932

36,709,138

334,802

184,713,661

228,538,857

5,678,060

768,801

30,449,806

336,355

188,932,487

226,165,509

Liabilities

Deposits and obligations

–

–

–

–

147,704,994

147,704,994

–

–

–

–

147,020,787

147,020,787

Payables from repurchase agreements and securities lending

–

–

–

–

10,168,427

10,168,427

–

–

–

–

12,966,725

12,966,725

Due to banks and correspondents

–

–

–

–

12,278,681

12,278,681

–

–

–

–

8,937,411

8,937,411

Due from customers on banker’s acceptances

–

–

–

–

412,401

412,401

–

–

–

–

699,678

699,678

Lease liabilities

–

–

–

–

512,579

512,579

–

–

–

–

578,074

578,074

Financial liabilities at fair value through profit or loss

641,915

–

–

–

–

641,915

191,010

–

–

–

–

191,010

Bonds and notes issued

–

–

–

–

14,594,785

14,594,785

–

–

–

–

17,007,194

17,007,194

Other liabilities, Note 12(a)

891,999

–

–

–

4,586,511

5,478,510

1,345,665

–

–

–

3,964,203

5,309,868

1,533,914

–

–

–

190,258,378

191,792,292

1,536,675

–

–

–

191,174,072

192,710,747