XML 72 R47.htm IDEA: XBRL DOCUMENT v3.25.1
LOANS, NET (Tables)
 12 Months Ended
Dec. 31, 2024
LOANS, NET [Abstract]  
Direct Loans, Net
a)
This item consists of the following:

   
2024
    
2023
  
    S/(000)
  S/(000)
Direct loans -
                
Loans
    
118,396,820
      
115,170,158
  
Credit cards
    
6,223,711
      
7,112,268
  
Leasing receivables
    
5,260,182
      
5,735,973
  
Discounted notes
    
3,391,576
      
3,170,887
  
Factoring receivables
    
3,243,531
      
3,431,323
  
Advances and overdrafts in current account
    
132,231
      
321,962
  
Refinanced loans
    
2,241,062
      
2,407,516
  
Total direct loans
    
138,889,113
      
137,350,087
  
                 
Internal overdue loans and under legal collection loans
    
5,430,132
      
6,133,167
  
     
144,319,245
      
143,483,254
  
Add (less) -
                
Accrued interest
    
1,413,028
      
1,492,797
  
Total direct loans
    
145,732,273
      
144,976,051
  
Allowance for direct loan losses, Note 30.1 (c)
    
(7,994,977
)
    
(8,277,916
)
Total direct loans, net
    
137,737,296
      
136,698,135
  
Composition of Gross Credit Balance
  b)
As of December 31, 2024, and 2023, the composition of the gross credit balance is as follows:

   
2024
    
2023
  
    S/(000)

  S/(000)

                 
Direct loans, Note 7(a)
    
144,319,245
      
143,483,254
  
Indirect loans, Note 18(a)
    
22,139,321
      
20,051,615
  
Due from customers on banker’s acceptances
    
528,184
      
412,401
  
Total
    
166,986,750
      
163,947,270
  
Movement of Gross Balance of Loan Portfolio by Stages
The following table presents the movement of the gross balance of the credit portfolio by stage for the periods 2024 and 2023:

Stage 1
                                                            
Loans by class
  
Balance at
December 31,
2023
    
Transfer to
Stage 2
    
Transfer to
Stage 3
    
Transfer from
Stage 2
    
Transfer from
Stage 3
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2024
  
    S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
  S/(000)
Commercial loans
    
83,928,787
      
(6,375,422
)
    
(321,490
)
    
5,170,908
      
557,795
      
1,471,769
      
4,212,548
      
–
      
460,706
      
89,105,601
  
Residential mortgage loans
    
19,150,069
      
(4,867,259
)
    
(78,840
)
    
2,949,592
      
22,355
      
2,186
      
1,727,613
      
–
      
50,813
      
18,956,529
  
Small business loans
    
16,065,846
      
(9,240,619
)
    
(115,321
)
    
3,329,738
      
44,315
      
(1,471,769
)
    
8,378,279
      
–
      
(84,640
)
    
16,905,829
  
Consumer loans
    
15,234,060
      
(6,349,365
)
    
(130,291
)
    
2,545,058
      
85,014
      
(2,186
)
    
2,982,062
      
–
      
28,189
      
14,392,541
  
Total
    
134,378,762
      
(26,832,665
)
    
(645,942
)
    
13,995,296
      
709,479
      
–
      
17,300,502
      
–
      
455,068
      
139,360,500
  

Stage 2
                                                            
Loans by class
  
Balance at
December 31,
2023
    
Transfer to
Stage 1
    
Transfer to
Stage 3
    
Transfer from
Stage 1
    
Transfer from
Stage 3
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2024
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
5,937,197
      
(5,170,908
)
    
(1,523,412
)
    
6,375,422
      
517,832
      
134,410
      
(1,763,989
)
    
–
      
1,594
      
4,508,146
  
Residential mortgage loans
    
3,558,102
      
(2,949,592
)
    
(493,788
)
    
4,867,259
      
52,741
      
–
      
(548,555
)
    
–
      
6,158
      
4,492,325
  
Small business loans
    
4,630,314
      
(3,329,738
)
    
(1,907,961
)
    
9,240,619
      
118,948
      
(134,410
)
    
(4,355,869
)
    
–
      
(18,318
)
    
4,243,585
  
Consumer loans
    
3,317,454
      
(2,545,058
)
    
(1,777,749
)
    
6,349,365
      
105,041
      
–
      
(1,731,395
)
    
–
      
1,197
      
3,718,855
  
Total
    
17,443,067
      
(13,995,296
)
    
(5,702,910
)
    
26,832,665
      
794,562
      
–
      
(8,399,808
)
    
–
      
(9,369
)
    
16,962,911
  

Stage 3
                                                            
Loans by class
  
Balance at
December 31,
2023
    
Transfer to
Stage 1
    
Transfer to
Stage 2
    
Transfer from
Stage 1
    
Transfer from
Stage 2
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2024
  
 
     S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
7,307,176
      
(557,795
)
    
(517,832
)
    
321,490
      
1,523,412
      
(265,854
)
    
(1,843,891
)
    
(110,550
)
    
17,264
      
5,873,420
  
Residential mortgage loans
    
1,468,748
      
(22,355
)
    
(52,741
)
    
78,840
      
493,788
      
871
      
(284,913
)
    
(44,749
)
    
5,689
      
1,643,178
  
Small business loans
    
1,802,830
      
(44,315
)
    
(118,948
)
    
115,321
      
1,907,961
      
265,854
      
(2,237,017
)
    
(7,081
)
    
3,098
      
1,687,703
  
Consumer loans
    
1,546,687
      
(85,014
)
    
(105,041
)
    
130,291
      
1,777,749
      
(871
)
    
(1,799,077
)
    
(11,931
)
    
6,245
      
1,459,038
  
Total
    
12,125,441
      
(709,479
)
    
(794,562
)
    
645,942
      
5,702,910
      
–
      
(6,164,898
)
    
(174,311
)
    
32,296
      
10,663,339
  

Consolidated 3 Stages
                                          
Loans by class
  
Balance at
December 31,
2023
    
Written off
and
forgivens
    
Transfers
between classes
of loans
    
New loans
and
liquidation,
net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2024
  
 
  
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
Commercial loans
    
97,173,160
      
(594,478
)
    
1,340,325
      
1,199,146
      
(110,550
)
    
479,564
      
99,487,167
  
Residential mortgage loans
    
24,176,919
      
(20,162
)
    
3,057
      
914,307
      
(44,749
)
    
62,660
      
25,092,032
  
Small business loans
    
22,498,990
      
(1,746,105
)
    
(1,340,325
)
    
3,531,498
      
(7,081
)
    
(99,860
)
    
22,837,117
  
Consumer loans
    
20,098,201
      
(1,526,839
)
    
(3,057
)
    
978,429
      
(11,931
)
    
35,631
      
19,570,434
  
Total
    
163,947,270
      
(3,887,584
)
    
–
      
6,623,380
      
(174,311
)
    
477,995
      
166,986,750
  

Stage 1
                                                            
Loans by class
  
Balance at
December 31,
2022
    
Transfer to
Stage 2
    
Transfer to
Stage 3
    
Transfer from
Stage 2
    
Transfer from
Stage 3
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2023
  
   
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
Commercial loans
    
86,190,457
      
(7,735,234
)
    
(390,080
)
    
6,837,244
      
113,232
      
865,954

   
(957,315
)
    
–
      
(995,471
)
    
83,928,787
  
Residential mortgage loans
    
18,640,432
      
(3,890,376
)
    
(87,230
)
    
2,834,608
      
68,812
      
–
      
1,680,893
      
–
      
(97,070
)
    
19,150,069
  
Small business loans
    
13,425,653
      
(10,427,681
)
    
(193,852
)
    
4,537,627
      
15,883
      
(865,954
)
    
9,439,846
      
–
      
134,324
      
16,065,846
  
Consumer loans
    
15,386,935
      
(6,597,935
)
    
(466,950
)
    
3,352,518
      
68,103
      
–
      
3,555,141
      
–
      
(63,752
)
    
15,234,060
  
Total
    
133,643,477
      
(28,651,226
)
    
(1,138,112
)
    
17,561,997
      
266,030
      
–
      
13,718,565
      
–
      
(1,021,969
)
    
134,378,762
  

Stage 2
                                                            
Loans by class
  
Balance at
December 31,
2022
    
Transfer to
Stage 1
    
Transfer to
Stage 3
    
Transfer from
Stage 1
    
Transfer from
Stage 3
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2023
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
8,850,173
      
(6,837,244
)
    
(1,901,832
)
    
7,735,234
      
149,554
      
505,667
      
(2,566,703
)
    
–
      
2,348
      
5,937,197
  
Residential mortgage loans
    
3,207,081
      
(2,834,608
)
    
(498,299
)
    
3,890,376
      
109,625
      
–
      
(301,840
)
    
–
      
(14,233
)
    
3,558,102
  
Small business loans
    
7,266,464
      
(4,537,627
)
    
(2,151,478
)
    
10,427,681
      
104,183
      
(505,667
)
    
(6,021,879
)
    
–
      
48,637
      
4,630,314
  
Consumer loans
    
3,471,604
      
(3,352,518
)
    
(1,888,270
)
    
6,597,935
      
66,491
      
–

   
(1,552,101
)
    
–
      
(25,687
)
    
3,317,454
  
Total
    
22,795,322
      
(17,561,997
)
    
(6,439,879
)
    
28,651,226
      
429,853
      
–
      
(10,442,523
)
    
–
      
11,065
      
17,443,067
  

Stage 3
                                                            
Loans by class
  
Balance at
December 31,
2022
    
Transfer to
Stage 1
    
Transfer to
Stage 2
    
Transfer from
Stage 1
    
Transfer from
Stage 2
    
Transfers
between classes
of loans
    
New loans,
liquidation and
write-offs, net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2023
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
8,150,200
      
(113,232
)
    
(149,554
)
    
390,080
      
1,901,832
      
(86,176
)
    
(2,325,958
)
    
(377,652
)
    
(82,364
)
    
7,307,176
  
Residential mortgage loans
    
1,388,061
      
(68,812
)
    
(109,625
)
    
87,230
      
498,299
      
–
      
(248,110
)
    
(69,258
)
    
(9,037
)
    
1,468,748
  
Small business loans
    
1,741,559
      
(15,883
)
    
(104,183
)
    
193,852
      
2,151,478
      
86,176
      
(2,231,402
)
    
(21,388
)
    
2,621
      
1,802,830
  
Consumer loans
    
1,099,383
      
(68,103
)
    
(66,491
)
    
466,950
      
1,888,270
      
–
      
(1,763,126
)
    
(21,689
)
    
11,493
      
1,546,687
  
Total
    
12,379,203
      
(266,030
)
    
(429,853
)
    
1,138,112
      
6,439,879
      
–
      
(6,568,596
)
    
(489,987
)
    
(77,287
)
    
12,125,441
  

Consolidated 3 Stages
                                          
Loans by class
  
Balance at
December 31,
2022
    
Written off
and forgivens
    
Transfers
between classes
of loans
    
New loans
and
liquidation,
net
    
Sale of loan
portfolio
    
Exchange
differences and
others
    
Balance at
December 31,
2023
  
   
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
 
S/(000)
Commercial loans
    
103,190,830
      
(369,307
)
    
1,285,445
      
(5,480,669
)
    
(377,652
)
    
(1,075,487
)
    
97,173,160
  
Residential mortgage loans
    
23,235,574
      
(25,205
)
    
–
      
1,156,148
      
(69,258
)
    
(120,340
)
    
24,176,919
  
Small business loans
    
22,433,676
      
(1,519,522
)
    
(1,285,445
)
    
2,706,087
      
(21,388
)
    
185,582
      
22,498,990
  
Consumer loans
    
19,957,922
      
(1,410,633
)
    
–
      
1,650,547
      
(21,689
)
    
(77,946
)
    
20,098,201
  
Total
    
168,818,002
      
(3,324,667
)
    
–
      
32,113
      
(489,987
)
    
(1,088,191
)
    
163,947,270
  
Movement in Allowance for Loan loss for Direct and Indirect Loans
  c)
As of December 31, 2024, and 2023, the allowance for loan losses for direct loans, indirect loans and due from customers on banker’s acceptances, was determined under the expected credit loss model as established in IFRS 9. The movement in the allowance for loan losses is shown below for direct loans and indirect loans and due from customers on banker’s acceptances:

Stage 1
                                                                
Loans by class
  
Balance at
December 31,
2023
    
Transfer to
Stage 2
    
Transfer to
Stage 3
    
Transfer
from
Stage 2
    
Transfer
from
Stage 3
    
New loans liquidation, and write-
offs, net
    
Changes in
PD,LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2024
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
552,132
      
(151,847
)
    
(7,753
)
    
153,552
      
64,165
      
30,593
       (147,692 )    
34,272
      
–
      
(12,392
)
    
515,030
  
Residential mortgage loans
    
54,102
      
(20,949
)
    
(430
)
    
34,474
      
12,065
      
9,428
       (22,871 )    
197
      
–
      
242
      
66,258
  
Micro-business loans
    
348,124
      
(356,044
)
    
(6,772
)
    
107,403
      
28,034
      
464,092
       (165,734 )    
(34,272
)
    
–
      
(548
)
    
384,283
  
Consumer loans
    
285,091
      
(245,783
)
    
(5,297
)
    
142,011
      
74,041
      
51,412
       29,377      
(197
)
    
–
      
355
      
331,010
  
Total
    
1,239,449
      
(774,623
)
    
(20,252
)
    
437,440
      
178,305
      
555,525
       (306,920 )    
–
      
–
      
(12,343
)
    
1,296,581
  

Stage 2                                                                  
Loans by class  
Balance at
December 31,
2023
    
Transfer to
Stage 1
    
Transfer to
Stage 3
    
Transfer
from
Stage 1
    
Transfer
from
Stage 3
    
New loans liquidation, and write-
offs, net
    
Changes in
PD,LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2024
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
399,536
      
(153,552
)
    
(205,233
)
    
151,847
      
55,861
      
(114,850
)
     143,678      
24,408
      
–
      
(837
)
    
300,858
  
Residential mortgage loans
    
121,258
      
(34,474
)
    
(41,104
)
    
20,949
      
29,958
      
(18,325
)
     90,309      
–
      
–
      
(349
)
    
168,222
  
Micro-business loans
    
431,282
      
(107,403
)
    
(351,156
)
    
356,044
      
69,433
      
(292,119
)
     318,559      
(24,408
)
    
–
      
(3,553
)
    
396,679
  
Consumer loans
    
435,150
      
(142,011
)
    
(434,526
)
    
245,783
      
85,974
      
(146,722
)
     473,117      
–
      
–
      
(2,518
)
    
514,247
  
Total
    
1,387,226
      
(437,440
)
    
(1,032,019
)
    
774,623
      
241,226
      
(572,016
)
     1,025,663      
–
      
–
      
(7,257
)
    
1,380,006
  

Stage 3
                                                                
Loans by class
  
Balance at
December 31,
2023
    
Transfer to
Stage 1
    
Transfer to
Stage 2
    
Transfer
from
Stage 1
    
Transfer
from
Stage 2
    
New loans liquidation, and write-
offs, net
    
Changes in
PD,LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2024
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
2,631,554
      
(64,165
)
    
(55,861
)
    
7,753
      
205,233
      
(881,988
)
     837,925      
(89,886
)
    
(83,143
)
    
4,699
      
2,512,121
  
Residential mortgage loans
    
785,261
      
(12,065
)
    
(29,958
)
    
430
      
41,104
      
(155,152
)
     213,306      
227
      
(25,181
)
    
1,675
      
819,647
  
Micro-business loans
    
1,288,082
      
(28,034
)
    
(69,433
)
    
6,772
      
351,156
      
(1,898,683
)
     1,435,145      
89,886
      
(5,540
)
    
(2,032
)
    
1,167,319
  
Consumer loans
    
1,314,373
      
(74,041
)
    
(85,974
)
    
5,297
      
434,526
      
(1,656,047
)
     1,275,984      
(227
)
    
(8,554
)
    
(2,116
)
    
1,203,221
  
Total
    
6,019,270
      
(178,305
)
    
(241,226
)
    
20,252
      
1,032,019
      
(4,591,870
)
     3,762,360      
–
      
(122,418
)
    
2,226
      
5,702,308
  

Consolidated 3 Stages
         Credit loss of the period
                  
 
Balance at
December
31, 2023
  
Loan
portafolio
written off
and
forgivens
  
New loans
and
liquidation,
net
  
Changes in
PD, LGD,
EAD (*)
  
Transfers
between
classes of
loans
  
Sale of loan
portfolio
  
Exchange
differences
and others
  
Balance at
December
31, 2024
  
 
Loans by class
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
3,583,222
      
(614,686
)
    
(351,559
)
     833,911      
(31,206
)
    
(83,143
)
    
(8,530
)
    
3,328,009
  
Residential mortgage loans
    
960,621
      
(23,023
)
    
(141,026
)
     280,744      
424
      
(25,181
)
    
1,568
      
1,054,127
  
Micro-business loans
    
2,067,488
      
(1,813,283
)
    
86,573
       1,587,970      
31,206
      
(5,540
)
    
(6,133
)
    
1,948,281
  
Consumer loans
    
2,034,614
      
(1,619,567
)
    
(131,790
)
     1,778,478      
(424
)
    
(8,554
)
    
(4,279
)
    
2,048,478
  
Total
    
8,645,945
      
(4,070,559
)
    
(537,802
)
     4,481,103      
–
      
(122,418
)
    
(17,374
)
    
8,378,895
  

Stage 1
                                                                
Loans by class
  
Balance at
December 31,
2022
    
Transfer to
Stage 2
    
Transfer to
Stage 3
    
Transfer
from
Stage 2
    
Transfer
from
Stage 3
    
New loans liquidation, and write-
offs, net
    
Changes
in PD,
LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2023
 
      S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)
Commercial loans
    
571,899
      
(139,043
)
    
(9,218
)
    
218,944
      
33,333
      
23,792
       (162,840 )    
20,026
   
–
      
(4,761
)
    
552,132
  
Residential mortgage loans
    
83,536
      
(16,389
)
    
(705
)
    
36,384
      
36,223
      
9,628
       (94,942 )    
–
      
–
      
367
   
54,102
  
Micro-business loans
    
315,960
      
(305,106
)
    
(7,484
)
    
137,210
      
9,520
      
420,469
       (205,832 )    
(20,026
)
    
–
      
3,413
   
348,124
  
Consumer loans
    
300,322
      
(257,482
)
    
(15,591
)
    
173,612
      
61,421
      
60,661
       (35,337 )    
–
      
–
      
(2,515
)
    
285,091
  
Total
    
1,271,717
      
(718,020
)
    
(32,998
)
    
566,150
      
140,497
      
514,550
       (498,951 )    
–
      
–
      
(3,496
)
    
1,239,449
  

Stage 2                                                                  
 
Balance at
December 31,
2022
    
Transfer to
Stage 1
    
Transfer to
Stage 3
    
Transfer
from
Stage 1
    
Transfer
from
Stage 3
    
New loans liquidation, and write-
offs, net
    
Changes
in PD,
LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2023
 
Loans by class
      S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)
Commercial loans
    
493,257
      
(218,944
)
    
(196,971
)
    
139,043
      
39,898
      
(119,049
)
     208,014      
52,764
      
–
      
1,524
   
399,536
  
Residential mortgage loans
    
126,832
      
(36,384
)
    
(41,369
)
    
16,389
      
58,782
      
(11,555
)
     9,120      
–
      
–
      
(557
)
    
121,258
  
Micro-business loans
    
540,913
      
(137,210
)
    
(354,473
)
    
305,106
      
64,946
      
(351,848
)
     411,980      
(52,764
)
    
–
      
4,632
   
431,282
  
Consumer loans
    
439,574
      
(173,612
)
    
(576,535
)
    
257,482
      
56,985
      
(144,372
)
     581,442      
–
   
–
      
(5,814
)
    
435,150
  
Total
    
1,600,576
      
(566,150
)
    
(1,169,348
)
    
718,020
      
220,611
      
(626,824
)
     1,210,556      
–
      
–
      
(215
)
    
1,387,226
  

Stage 3
                                                                
 
Balance at
December 31,
2022
    
Transfer to
Stage 1
    
Transfer to
Stage 2
    
Transfer
from
Stage 1
    
Transfer
from
Stage 2
    
New loans liquidation, and write-
offs, net
    
Changes
in PD,
LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2023
 
 
Loans by class
      S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)     S/(000)
Commercial loans
    
2,846,887
      
(33,333
)
    
(39,898
)
    
9,218
      
196,971
      
(632,292
)
     630,339      
(48,356
)
    
(269,312
)
    
(28,670
)
    
2,631,554
  
Residential mortgage loans
    
757,780
      
(36,223
)
    
(58,782
)
    
705
      
41,369
      
(149,583
)
     276,611      
–
      
(40,223
)
    
(6,393
)
    
785,261
  
Micro-business loans
    
1,113,154
      
(9,520
)
    
(64,946
)
    
7,484
      
354,473
      
(1,779,826
)
     1,635,614      
48,356
      
(17,486
)
    
779
   
1,288,082
  
Consumer loans
    
940,872
      
(61,421
)
    
(56,985
)
    
15,591
      
576,535
      
(1,604,579
)
     1,520,266      
–
      
(16,625
)
    
719
   
1,314,373
  
Total
    
5,658,693
      
(140,497
)
    
(220,611
)
    
32,998
      
1,169,348
      
(4,166,280
)
     4,062,830      
–
      
(343,646
)
    
(33,565
)
    
6,019,270
  

Consolidated 3 Stages
               Credit loss of the period                          

Loans by class
  
Balance at
December
31, 2022
   
Loan
portafolio
written off
and
forgivens
   
New loans
and
liquidation,
net
    
Changes
in PD, LGD,
EAD (*)
    
Transfers
between
classes of
loans
    
Sale of loan
portfolio
    
Exchange
differences
and others
    
Balance at
December
31, 2023
  
      S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
    S/(000)
Commercial loans
    
3,912,043
      
(384,266
)
    
(343,283
)
     675,513      
24,434
      
(269,312
)
    
(31,907
)
    
3,583,222
  
Residential mortgage loans
    
968,148
      
(28,178
)
    
(123,332
)
     190,789      
-
      
(40,223
)
    
(6,583
)
    
960,621
  
Micro-business loans
    
1,970,027
      
(1,563,052
)
    
(148,153
)
     1,841,762      
(24,434
)
    
(17,486
)
    
8,824
      
2,067,488
  
Consumer loans
    
1,680,768
      
(1,485,766
)
    
(202,524
)
     2,066,371      
–
      
(16,625
)
    
(7,610
)
    
2,034,614
  
Total
    
8,530,986
      
(3,461,262
)
    
(817,292
)
     4,774,435      
–
      
(343,646
)
    
(37,276
)
    
8,645,945
  



(*)
The movement includes the following effects:

 
(i)
Calibrations to the PD, LGD and EAD models;
 
(ii)
Updating of macroeconomic models and projections;
 
(iii)
Increase or decrease in credit risk due to phase changes;
 
(iv)
Increase or decrease in the risk inherent to credits that remain in the same phase.
Maturity and Payment Due for Gross Direct Loans

f)
The following table presents the gross direct loan portfolio as of December 31, 2024, and 2023 by maturity based on the remaining period to the payment due date:

   
2024
    
2023
  
    S/(000) S/(000)
Outstanding loans -
                
From 1 to 3 months
    
31,363,434
      
30,957,809
  
From 3 months to 1 year     37,349,571       36,107,936  
From 1 to 3 years
    
29,185,013
      
29,251,425
  
From 3 to 5 years
    
13,319,494
      
10,906,617
  
From 5 to 15 years     25,578,139       27,995,370  
More than 15 years
    
2,093,462
      
2,130,930
  
     
138,889,113
      
137,350,087
  
                 
Internal overdue loans -
                
Overdue up to 90 days
    
1,046,337
      
1,459,603
  
Over 90 days
    
4,383,795
      
4,673,564
  
     
5,430,132
      
6,133,167
  
                 
Total
    
144,319,245
      
143,483,254