XML 119 R94.htm IDEA: XBRL DOCUMENT v3.25.1
LOANS, NET, Movement in Allowance for Loan loss for Direct and Indirect Loans (Details) - PEN (S/)
S/ in Thousands
12 Months Ended
Dec. 31, 2024
Dec. 31, 2023
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance S/ 8,645,945  
Ending balance 8,378,895 S/ 8,645,945
Credit loss provision for direct credits 7,994,900 8,277,900
Credit loss provision for indirect credits 383,900 368,000
Stage 1 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,239,449 1,271,717
Transfer to stage 2 (774,623) (718,020)
Transfer to stage 3 (20,252) (32,998)
Transfer from stage 2 437,440 566,150
Transfer from stage 3 178,305 140,497
New loans liquidation, and write-offs, net 555,525 514,550
Changes in PD, LGD, EAD [1] (306,920) (498,951)
Transfers between classes of loans 0 0
Sale of loan portfolio 0 0
Exchange differences and others (12,343) (3,496)
Ending balance 1,296,581 1,239,449
Stage 2 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,387,226 1,600,576
Transfer to stage 1 (437,440) (566,150)
Transfer to stage 3 (1,032,019) (1,169,348)
Transfer from stage 1 774,623 718,020
Transfer from stage 3 241,226 220,611
New loans liquidation, and write-offs, net (572,016) (626,824)
Changes in PD, LGD, EAD [1] 1,025,663 1,210,556
Transfers between classes of loans 0 0
Sale of loan portfolio 0 0
Exchange differences and others (7,257) (215)
Ending balance 1,380,006 1,387,226
Stage 3 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 6,019,270 5,658,693
Transfer to stage 1 (178,305) (140,497)
Transfer to stage 2 (241,226) (220,611)
Transfer from stage 1 20,252 32,998
Transfer from stage 2 1,032,019 1,169,348
New loans liquidation, and write-offs, net (4,591,870) (4,166,280)
Changes in PD, LGD, EAD [1] 3,762,360 4,062,830
Transfers between classes of loans 0 0
Sale of loan portfolio (122,418) (343,646)
Exchange differences and others 2,226 (33,565)
Ending balance 5,702,308 6,019,270
Consolidated 3 Stages [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 8,645,945 8,530,986
New loans liquidation, and write-offs, net (537,802) (817,292)
Changes in PD, LGD, EAD [1] 4,481,103 4,774,435
Write off and forgiven loan portfolio (4,070,559) (3,461,262)
Transfers between classes of loans 0 0
Sale of loan portfolio (122,418) (343,646)
Exchange differences and others (17,374) (37,276)
Ending balance 8,378,895 8,645,945
Commercial Loans [Member] | Stage 1 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 552,132 571,899
Transfer to stage 2 (151,847) (139,043)
Transfer to stage 3 (7,753) (9,218)
Transfer from stage 2 153,552 218,944
Transfer from stage 3 64,165 33,333
New loans liquidation, and write-offs, net 30,593 23,792
Changes in PD, LGD, EAD [1] (147,692) (162,840)
Transfers between classes of loans 34,272 20,026
Sale of loan portfolio 0 0
Exchange differences and others (12,392) (4,761)
Ending balance 515,030 552,132
Commercial Loans [Member] | Stage 2 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 399,536 493,257
Transfer to stage 1 (153,552) (218,944)
Transfer to stage 3 (205,233) (196,971)
Transfer from stage 1 151,847 139,043
Transfer from stage 3 55,861 39,898
New loans liquidation, and write-offs, net (114,850) (119,049)
Changes in PD, LGD, EAD [1] 143,678 208,014
Transfers between classes of loans 24,408 52,764
Sale of loan portfolio 0 0
Exchange differences and others (837) 1,524
Ending balance 300,858 399,536
Commercial Loans [Member] | Stage 3 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 2,631,554 2,846,887
Transfer to stage 1 (64,165) (33,333)
Transfer to stage 2 (55,861) (39,898)
Transfer from stage 1 7,753 9,218
Transfer from stage 2 205,233 196,971
New loans liquidation, and write-offs, net (881,988) (632,292)
Changes in PD, LGD, EAD [1] 837,925 630,339
Transfers between classes of loans (89,886) (48,356)
Sale of loan portfolio (83,143) (269,312)
Exchange differences and others 4,699 (28,670)
Ending balance 2,512,121 2,631,554
Commercial Loans [Member] | Consolidated 3 Stages [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 3,583,222 3,912,043
New loans liquidation, and write-offs, net (351,559) (343,283)
Changes in PD, LGD, EAD [1] 833,911 675,513
Write off and forgiven loan portfolio (614,686) (384,266)
Transfers between classes of loans (31,206) 24,434
Sale of loan portfolio (83,143) (269,312)
Exchange differences and others (8,530) (31,907)
Ending balance 3,328,009 3,583,222
Residential Mortgage Loans [Member] | Stage 1 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 54,102 83,536
Transfer to stage 2 (20,949) (16,389)
Transfer to stage 3 (430) (705)
Transfer from stage 2 34,474 36,384
Transfer from stage 3 12,065 36,223
New loans liquidation, and write-offs, net 9,428 9,628
Changes in PD, LGD, EAD [1] (22,871) (94,942)
Transfers between classes of loans 197 0
Sale of loan portfolio 0 0
Exchange differences and others 242 367
Ending balance 66,258 54,102
Residential Mortgage Loans [Member] | Stage 2 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 121,258 126,832
Transfer to stage 1 (34,474) (36,384)
Transfer to stage 3 (41,104) (41,369)
Transfer from stage 1 20,949 16,389
Transfer from stage 3 29,958 58,782
New loans liquidation, and write-offs, net (18,325) (11,555)
Changes in PD, LGD, EAD [1] 90,309 9,120
Transfers between classes of loans 0 0
Sale of loan portfolio 0 0
Exchange differences and others (349) (557)
Ending balance 168,222 121,258
Residential Mortgage Loans [Member] | Stage 3 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 785,261 757,780
Transfer to stage 1 (12,065) (36,223)
Transfer to stage 2 (29,958) (58,782)
Transfer from stage 1 430 705
Transfer from stage 2 41,104 41,369
New loans liquidation, and write-offs, net (155,152) (149,583)
Changes in PD, LGD, EAD [1] 213,306 276,611
Transfers between classes of loans 227 0
Sale of loan portfolio (25,181) (40,223)
Exchange differences and others 1,675 (6,393)
Ending balance 819,647 785,261
Residential Mortgage Loans [Member] | Consolidated 3 Stages [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 960,621 968,148
New loans liquidation, and write-offs, net (141,026) (123,332)
Changes in PD, LGD, EAD [1] 280,744 190,789
Write off and forgiven loan portfolio (23,023) (28,178)
Transfers between classes of loans 424 0
Sale of loan portfolio (25,181) (40,223)
Exchange differences and others 1,568 (6,583)
Ending balance 1,054,127 960,621
Micro-Business Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,288,068  
Ending balance 1,167,311 1,288,068
Micro-Business Loans [Member] | Stage 1 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 348,124 315,960
Transfer to stage 2 (356,044) (305,106)
Transfer to stage 3 (6,772) (7,484)
Transfer from stage 2 107,403 137,210
Transfer from stage 3 28,034 9,520
New loans liquidation, and write-offs, net 464,092 420,469
Changes in PD, LGD, EAD [1] (165,734) (205,832)
Transfers between classes of loans (34,272) (20,026)
Sale of loan portfolio 0 0
Exchange differences and others (548) 3,413
Ending balance 384,283 348,124
Micro-Business Loans [Member] | Stage 2 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 431,282 540,913
Transfer to stage 1 (107,403) (137,210)
Transfer to stage 3 (351,156) (354,473)
Transfer from stage 1 356,044 305,106
Transfer from stage 3 69,433 64,946
New loans liquidation, and write-offs, net (292,119) (351,848)
Changes in PD, LGD, EAD [1] 318,559 411,980
Transfers between classes of loans (24,408) (52,764)
Sale of loan portfolio 0 0
Exchange differences and others (3,553) 4,632
Ending balance 396,679 431,282
Micro-Business Loans [Member] | Stage 3 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,288,082 1,113,154
Transfer to stage 1 (28,034) (9,520)
Transfer to stage 2 (69,433) (64,946)
Transfer from stage 1 6,772 7,484
Transfer from stage 2 351,156 354,473
New loans liquidation, and write-offs, net (1,898,683) (1,779,826)
Changes in PD, LGD, EAD [1] 1,435,145 1,635,614
Transfers between classes of loans 89,886 48,356
Sale of loan portfolio (5,540) (17,486)
Exchange differences and others (2,032) 779
Ending balance 1,167,319 1,288,082
Micro-Business Loans [Member] | Consolidated 3 Stages [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 2,067,488 1,970,027
New loans liquidation, and write-offs, net 86,573 (148,153)
Changes in PD, LGD, EAD [1] 1,587,970 1,841,762
Write off and forgiven loan portfolio (1,813,283) (1,563,052)
Transfers between classes of loans 31,206 (24,434)
Sale of loan portfolio (5,540) (17,486)
Exchange differences and others (6,133) 8,824
Ending balance 1,948,281 2,067,488
Consumer Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,314,373  
Ending balance 1,203,250 1,314,373
Consumer Loans [Member] | Stage 1 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 285,091 300,322
Transfer to stage 2 (245,783) (257,482)
Transfer to stage 3 (5,297) (15,591)
Transfer from stage 2 142,011 173,612
Transfer from stage 3 74,041 61,421
New loans liquidation, and write-offs, net 51,412 60,661
Changes in PD, LGD, EAD [1] 29,377 (35,337)
Transfers between classes of loans (197) 0
Sale of loan portfolio 0 0
Exchange differences and others 355 (2,515)
Ending balance 331,010 285,091
Consumer Loans [Member] | Stage 2 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 435,150 439,574
Transfer to stage 1 (142,011) (173,612)
Transfer to stage 3 (434,526) (576,535)
Transfer from stage 1 245,783 257,482
Transfer from stage 3 85,974 56,985
New loans liquidation, and write-offs, net (146,722) (144,372)
Changes in PD, LGD, EAD [1] 473,117 581,442
Transfers between classes of loans 0 0
Sale of loan portfolio 0 0
Exchange differences and others (2,518) (5,814)
Ending balance 514,247 435,150
Consumer Loans [Member] | Stage 3 [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 1,314,373 940,872
Transfer to stage 1 (74,041) (61,421)
Transfer to stage 2 (85,974) (56,985)
Transfer from stage 1 5,297 15,591
Transfer from stage 2 434,526 576,535
New loans liquidation, and write-offs, net (1,656,047) (1,604,579)
Changes in PD, LGD, EAD [1] 1,275,984 1,520,266
Transfers between classes of loans (227) 0
Sale of loan portfolio (8,554) (16,625)
Exchange differences and others (2,116) 719
Ending balance 1,203,221 1,314,373
Consumer Loans [Member] | Consolidated 3 Stages [Member] | Portfolio of Direct and Indirect Loans [Member]    
Movement in Allowance for Loan loss for Direct and Indirect Loans [Abstract]    
Beginning balance 2,034,614 1,680,768
New loans liquidation, and write-offs, net (131,790) (202,524)
Changes in PD, LGD, EAD [1] 1,778,478 2,066,371
Write off and forgiven loan portfolio (1,619,567) (1,485,766)
Transfers between classes of loans (424) 0
Sale of loan portfolio (8,554) (16,625)
Exchange differences and others (4,279) (7,610)
Ending balance S/ 2,048,478 S/ 2,034,614
[1] (*)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.