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TRANSACTIONS WITH RELATED PARTIES (Tables)
 12 Months Ended
Dec. 31, 2024
TRANSACTIONS WITH RELATED PARTIES [Abstract]  
Transactions with Related Parties

b)
The following table presents the main transactions and balances with related parties and individuals as of December 31, 2024 and 2023:

   
2024
    
2023
  
   
S/(000)
    
S/(000)
  
Statement of financial position -
                
Direct loans
    
2,472,179
      
2,063,739
  
Investments (i)
    
611,271
      
806,700
  
Deposits (ii)
    
(1,839,980
)
    
(713,503
)
Derivatives at fair value
    
280,624
      
516,292
  



(i)
As of December 31, 2024, the balance includes mainly S/155.7 million of corporate bonds of Alicorp S.A.A., S/93.9 million of corporate bonds issued by Cementos Pacasmayo S.A., and S/104.2 million of shares of Inversiones Centenario.
As of December 31, 2023, the balance includes mainly S/166.8 million of corporate bonds of Alicorp S.A.A., S/146.5 million of Alicorp S.A.A. shares, S/135.9 million shares of Inversiones Centenario and S/120.5 million corporate bonds issued by Corporación Primax.


(ii)
Corresponds to deposits of legal entities and individuals.

   
2024
    
2023
  
   
S/(000)
    
S/(000)
  
                 
Statement of income
                
Interest income related to loans
    
55,485
      
31,892
  
Interest expenses related to deposits
    
(37,308
)
    
(30,914
)
Other income
    
22,735
      
9,452
  
                 
Contingent risks and commitments
                
Indirect loans
    
746,992
      
584,463
  
Key Executives Compensation

e)
The Group’s key executives’ compensation (including the related income taxes assumed by the Group) as of December 31, 2024 and 2023 was as follows:

   
2024
    
2023
  
   
S/(000)
    
S/(000)
  
     





Director’s compensation
    
8,628
      
7,387
  
Senior Management Compensation:
                
Remuneration
    
62,258
      
49,573
  
Stock awards vested
    
20,499
      
21,444
  
Total
    
91,385
      
78,404
  
Details of Funds

f)
As of December 31, 2024 and 2023 the Group holds interests in various funds managed by certain of the Group’s subsidiaries. The details of the funds are presented below:

   
2024
    
2023
  
   
S/(000)
    
S/(000)
  
At fair value through profit or loss:
                
Mutual funds, investment funds and hedge funds
                
U.S. Dollars
    
451,522
      
516,834
  
Soles
    
397,614
      
170,769
  
Bolivianos
    
280,188
      
179,131
  
Colombian pesos
    
133,821
      
108,830
  
Chilean pesos
    
15,409
      
7,198
  
Total
    
1,278,554
      
982,762
  
                 
Restricted mutual funds, Note 6(a)(v)
    
307,225
      
334,162