FINANCIAL INSTRUMENTS CLASSIFICATION

12 Months Ended

Dec. 31, 2024

FINANCIAL INSTRUMENTS CLASSIFICATION [Abstract]

FINANCIAL INSTRUMENTS CLASSIFICATION

29
FINANCIAL INSTRUMENTS CLASSIFICATION

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 31,2024 and 2023:

2024

2023

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

–

–

–

–

47,655,196

47,655,196

–

–

–

–

33,930,948

33,930,948

Cash collateral, reverse repurchase agreements and securities borrowings

–

–

–

–

1,033,177

1,033,177

–

–

–

–

1,410,647

1,410,647

Investments at fair value through profit or loss

4,715,343

–

–

–

–

4,715,343

4,982,661

–

–

–

–

4,982,661

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

–

–

39,995,374

147,264

–

40,142,638

–

–

36,709,138

334,802

–

37,043,940

Amortized cost investments

–

–

–

–

8,967,877

8,967,877

–

–

–

–

10,188,927

10,188,927

Loans, net

–

–

–

–

137,737,296

137,737,296

–

–

–

–

136,698,135

136,698,135

Financial assets designated at fair value through profit or loss

–

932,734

–

–

–

932,734

–

810,932

–

–

–

810,932

Due from customers on banker’s acceptances

–

–

–

–

528,184

528,184

–

–

–

–

412,401

412,401

Other assets, Note 12(a)

904,791

–

–

–

3,269,019

4,173,810

987,663

–

–

–

2,072,603

3,060,266

5,620,134

932,734

39,995,374

147,264

199,190,749

245,886,255

5,970,324

810,932

36,709,138

334,802

184,713,661

228,538,857

Liabilities

Deposits and obligations

–

–

–

–

161,842,066

161,842,066

–

–

–

–

147,704,994

147,704,994

Payables from repurchase agreements and securities lending

–

–

–

–

9,060,710

9,060,710

–

–

–

–

10,168,427

10,168,427

Due to banks and correspondents

–

–

–

–

10,754,385

10,754,385

–

–

–

–

12,278,681

12,278,681

Due from customers on banker’s acceptances

–

–

–

–

528,184

528,184

–

–

–

–

412,401

412,401

Lease liabilities

–

–

–

–

404,817

404,817

–

–

–

–

512,579

512,579

Financial liabilities at fair value through profit or loss

151,485

–

–

–

–

151,485

641,915

–

–

–

–

641,915

Bonds and notes issued

–

–

–

–

17,268,443

17,268,443

–

–

–

–

14,594,785

14,594,785

Other liabilities, Note 12(a)

819,473

–

–

–

5,220,127

6,039,600

891,999

–

–

–

4,586,511

5,478,510

970,958

–

–

–

205,078,732

206,049,690

1,533,914

–

–

–

190,258,378

191,792,292