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RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
 12 Months Ended
Dec. 31, 2024
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES  
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES
11
RIGHT-OF-USE ASSETS AND LEASE LIABILITIES


a)
Right-of-use

The Group has leased agreements according to the following composition:


   
Property,
Agencies and
offices
    
Servers and
technology
platforms
    
Transport
units
    
Other leases
     2024    
2023
    
2022
  
   
S/(000)
  
S/(000)
  
S/(000)
  
S/(000)
   S/(000)  
S/(000)
  
S/(000)

                                                         
Cost -
                                                        
Balance as of January 1
    
847,254
      
152,371
      
6,108
      
79,510
       1,085,243      
1,026,891
      
969,355
  
Additions
    
49,827
      
590
      
2,024
      
–
       52,441      
122,841
      
113,948
  
Disposal and others
    
(36,986
)
    
(2,193
)
    
(82
)
    
(210
)
     (39,471 )    
(64,489
)
    
(56,412
)
Balance as of December 31
    
860,095
      
150,768
      
8,050
      
79,300
       1,098,213      
1,085,243
      
1,026,891
  
                                                         
Accumulated depreciation -
                                                        
Balance as of January 1
    
448,657
      
97,096
      
2,232
      
37,543
       585,528      
483,058
      
382,938
  
Depreciation of the period
    
98,977
      
27,650
      
1,124
      
14,889
       142,640      
147,833
      
151,335
  
Disposal and others
    
(31,170
)
    
(1,105
)
    
(32
)
    
(186
)
     (32,493 )    
(45,363
)
    
(51,215
)
Balance as of December 31
    
516,464
      
123,641
      
3,324
      
52,246
       695,675      
585,528
      
483,058
  
                                                         
Net carrying amount
    
343,631
      
27,127
      
4,726
      
27,054
       402,538      
499,715
      
543,833
  

The Group maintains contracts, with certain renewal options and for which the Group has reasonable certainty that this option will be exercised. In these cases, the period of lease used to measure the liability and assets corresponds to an estimation of future renovations.


 b)
Lease Liabilities

Lease liabilities include the present value of fixed payments and variable lease payments. Lease payments made under renewal options with reasonable certainty of being exercised are included in the measurement of the liability.

Lease payments are discounted using the interest rate implicit in the lease, if that rate could be readily determined, or the interest rate that the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value to the right-of-use asset, for a similar term, in a similar economic environment with similar terms, guarantees and conditions.

Lease liabilities are recorded at amortized cost, recognizing the interest in the caption “Interest, income and similar expenses” in the consolidated statement of income, and the installments that are paid will be subtracted.

As of December 31, 2024 and 2023, financial lease liability amounts to S/404.8 million and S/512.6 million, respectively.