Intercorp Financial Services (IFS) 20-F25 Apr 222021 FY Annual report (foreign)Financial data

Company Profile

Cover Page

Cover Page	12 Months Ended
Cover Page	Dec. 31, 2021shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2021
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	FY
Trading Symbol	IFS
Entity Registrant Name	Intercorp Financial Services Inc.
Entity Central Index Key	0001615903
Current Fiscal Year End Date	--12-31
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding	115,417,631
Title of 12(b) Security	Common Shares
Security Exchange Name	NYSE
Document Annual Report	true
Document Transition Report	false
Entity Voluntary Filers	No
Document Shell Company Report	false
Document Registration Statement	false
Entity Interactive Data Current	Yes
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Address, Address Line One	Torre Interbank, Av. Carlos Villarán 140
Entity Address, Address Line Two	La Victoria
Entity Address, City or Town	Lima
Entity Address, Country	PE
ICFR Auditor Attestation Flag	true
Entity File Number	001-38965
Document Accounting Standard	International Financial Reporting Standards
Auditor Name	Tanaka
Auditor Firm ID	1315
Auditor Location	Valdivia & Asociados Sociedad Civil de Responsabilidad Limitada
Entity Incorporation, State or Country Code	R1
Entity Address, Postal Zip Code	13
Business Contact [Member]
Document Information [Line Items]
Entity Address, Address Line One	Torre Interbank, Av. Carlos Villarán 140
Entity Address, Address Line Two	La Victoria
Entity Address, City or Town	Lima
Entity Address, Country	PE
Contact Personnel Name	Michela Casassa Ramat
City Area Code	511
Local Phone Number	219-2000
Contact Personnel Email Address	mcasassa@intercorp.com.pe
Entity Address, Postal Zip Code	13
Extension	22110

Consolidated statement of finan

Consolidated statement of financial position - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and due from banks
Non-interest bearing	S/ 3,931,419	S/ 3,397,663
Interest bearing	12,488,242	14,750,135
Restricted funds	684,804	617,684
Cash and cash equivalents	17,104,465	18,765,482
Inter-bank funds	30,002	18,105
Financial investments	24,547,294	24,277,115
Loans, net:
Loans, net of unearned interest	45,070,500	43,504,274
Impairment allowance for loans	(2,064,917)	(2,984,851)
Loans and receivables	43,005,583	40,519,423
Investment property	1,224,454	1,043,978
Property, furniture and equipment, net	815,118	844,427
Due from customers on acceptances	152,423	16,320
Intangibles and goodwill, net	1,044,749	1,042,585
Other accounts receivable and other assets, net	1,887,454	1,355,029
Deferred Income Tax asset, net	142,367	353,565
Total assets	89,953,909	88,236,029
Deposits and obligations
Non-interest bearing	9,270,255	9,354,487
Interest bearing	39,627,689	37,794,788
Deposits From Customers	48,897,944	47,149,275
Inter-bank funds	0	28,971
Due to banks and correspondents	8,522,849	9,660,877
Bonds, notes and other obligations	8,389,672	7,778,751
Due from customers on acceptances	152,423	16,320
Insurance contract liabilities	11,958,058	12,501,723
Other accounts payable, provisions and other liabilities	2,477,601	2,146,152
Deferred Income Tax liability, net	0	11
Total liabilities	80,398,547	79,282,080
Equity attributable to IFS's shareholders:
Capital stock	1,038,017	1,038,017
Treasury stock	(3,363)	(2,769)
Capital surplus	532,771	532,771
Reserves	5,200,000	5,200,000
Unrealized results, net	(168,300)	836,773
Retained earnings	2,904,912	1,303,317
Equity attributable to owners of parent	9,504,037	8,908,109
Non-controlling interest	51,325	45,840
Total equity, net	9,555,362	8,953,949
Total liabilities and equity, net	S/ 89,953,909	S/ 88,236,029

Consolidated statement of incom

Consolidated statement of income - PEN (S/) shares in Thousands, S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit or loss [abstract]
Interest and similar income	S/ 4,605,625	S/ 4,664,967	S/ 4,847,216
Interest and similar expenses	(1,057,937)	(1,192,284)	(1,423,963)
Net interest and similar income	3,547,688	3,472,683	3,423,253
Impairment loss on loans, net of recoveries	(381,577)	(2,393,944)	(750,811)
Recovery (loss) due to impairment of financial investments	30,898	(32,904)	(6,790)
Net interest and similar income after impairment loss	3,197,009	1,045,835	2,665,652
Fee income from financial services, net	823,808	723,500	925,885
Net gain on foreign exchange transactions	423,022	318,422	201,352
Net gain on sale of financial investments	288,923	185,383	112,215
Net gain from derecognition of financial assets at amortized cost		0	8,474
Net gain on financial assets at fair value through profit or loss	24,800	165,883	103,210
Net gain on investment property	79,399	44,929	96,168
Other income	89,498	62,117	70,660
Other operating income	1,729,450	1,500,234	1,517,964
Insurance premiums and claims
Net premiums earned	645,267	514,981	420,633
Net claims and benefits incurred for life insurance contracts and others	(917,346)	(794,051)	(700,264)
Insurance expense	(272,079)	(279,070)	(279,631)
Other expenses
Salaries and employee benefits	(807,382)	(749,246)	(798,774)
Administrative expenses	(965,505)	(748,617)	(786,362)
Depreciation and amortization	(279,690)	(268,750)	(262,015)
Other expense	(210,192)	(144,047)	(131,163)
Operating expense	(2,262,769)	(1,910,660)	(1,978,314)
Income before translation result and Income Tax	2,391,611	356,339	1,925,671
Translation result	(89,320)	(45,723)	17,770
Income Tax	(502,112)	72,933	(493,326)
Net profit for the year	1,800,179	383,549	1,450,115
Attributable to:
IFS's shareholders	1,790,155	383,259	1,441,258
Non-controlling interest	10,024	290	8,857
Net profit for the year	S/ 1,800,179	S/ 383,549	S/ 1,450,115
Earnings per share attributable to IFS's shareholders basic and diluted (stated in Soles)	S/ 15.510	S/ 3.320	S/ 12.778
Weighted average number of outstanding shares (in thousands)	115,419	115,447	112,789

Consolidated statement of other

Consolidated statement of other comprehensive income - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Statement of comprehensive income [abstract]
Net profit for the year	S/ 1,800,179	S/ 383,549	S/ 1,450,115
Other comprehensive income that will not be reclassified to the consolidated statement of income in subsequent periods:
Revaluation of gains on equity instruments at fair value through other comprehensive income	146,161	8,176	116,672
Income Tax	(31)	(36)	219
Total unrealized gain that will not be reclassified to the consolidated statement of income	146,130	8,140	116,891
Other comprehensive income to be reclassified to the consolidated statement of income in subsequent periods:
Net movement of debt instruments at fair value through other comprehensive income	(2,282,111)	635,669	1,263,135
Income Tax	8,404	(2,643)	7,878
Other Comprehensive Income Net Of Tax Financial Assets Measured At Fair Value Through Other Comprehensive Income	(2,273,707)	633,026	1,271,013
Insurance premiums reserve	1,392,280	(332,536)	(1,001,073)
Net movement of cash flow hedges	97,943	(17,968)	(63,938)
Income Tax	(15,696)	3,559	13,052
Total	82,247	(14,409)	(50,886)
Translation of foreign operations	95,674	76,935	(14,507)
Total unrealized (loss) gain to be reclassified to the consolidated statement of income in subsequent periods	(703,506)	363,016	204,547
Other comprehensive income for the year	(557,376)	371,156	321,438
Total comprehensive income for the year, net of Income Tax	1,242,803	754,705	1,771,553
Attributable to:
IFS's shareholders	1,236,980	752,973	1,762,477
Non-controlling interest	5,823	1,732	9,076
Total comprehensive income for the year, net of Income Tax	S/ 1,242,803	S/ 754,705	S/ 1,771,553

Consolidated Statement of Share

Consolidated Statement of Shareholders' Equity - PEN (S/) shares in Thousands, S/ in Thousands	Total	Issued capital [member]	Treasury shares [member]	Share premium [member]	Other reserves [member]	Equity instruments at fair value [Member]	Debt instruments at fair [Member]	Insurance premiums reserves [Member]	Cash flow hedges [Member]	Foreign currency translation [Member]	Retained earnings [Member]	Total [Member]	Non-controlling interest [Member]
Beginning, balance at Dec. 31, 2018	S/ 7,088,476	S/ 963,446	S/ (208,178)	S/ 268,077	S/ 4,700,000	S/ 147,554	S/ (232,337)	S/ 75,575	S/ 27,911	S/ 102,983	S/ 1,203,043	S/ 7,048,074	S/ 40,402
Beginning, balance Shares at Dec. 31, 2018		113,110	(2,418)
Statement [Line Items]
Net profit for the year	1,450,115										1,441,258	1,441,258	8,857
Other comprehensive income	321,438					117,329	1,268,496	(999,430)	(50,669)	(14,507)		321,219	219
Total comprehensive income	1,771,553					117,329	1,268,496	(999,430)	(50,669)	(14,507)	1,441,258	1,762,477	9,076
Initial Public Offering	684,939	S/ 74,571	S/ 208,178	262,379							138,997	684,125	814
Initial Public Offering,Shares		2,337	2,418
Declared and paid dividends	(654,464)										(654,464)	(654,464)
Purchase of treasury stock	(196)		S/ (196)									(196)
Purchase of treasury stock, Shares			(1)
Dividends paid to non-controlling interest of Subsidiaries	(3,654)												(3,654)
Others	5,292										5,432	5,432	(140)
Dividends received by Subsidiaries on treasury stock	11,502										11,422	11,422	80
Ending balance at Dec. 31, 2019	8,903,448	S/ 1,038,017	S/ (196)	530,456	4,700,000	264,883	1,036,159	(923,855)	(22,758)	88,476	2,145,688	8,856,870	46,578
Ending balance,Shares at Dec. 31, 2019		115,447	(1)
Statement [Line Items]
Net profit for the year	383,549										383,259	383,259	290
Other comprehensive income	371,156					8,175	630,944	(331,990)	(14,350)	76,935		369,714	1,442
Total comprehensive income	754,705					8,175	630,944	(331,990)	(14,350)	76,935	383,259	752,973	1,732
Declared and paid dividends	(698,228)										(698,228)	(698,228)
Purchase of treasury stock	(2,573)		S/ (2,573)									(2,573)
Purchase of treasury stock, Shares			(23)
Transfer of retained earnings to reserves					500,000						(500,000)
Dividends paid to non-controlling interest of Subsidiaries	(2,432)												(2,432)
Sale of equity instruments at fair value through other comprehensive income, Note	(40)					24,154					24,154		(40)
Others	(931)			2,315							(3,248)	(933)	2
Ending balance at Dec. 31, 2020	8,953,949	S/ 1,038,017	S/ (2,769)	532,771	5,200,000	297,212	1,667,103	(1,255,845)	(37,108)	165,411	1,303,317	8,908,109	45,840
Ending balance,Shares at Dec. 31, 2020		115,447	(24)
Statement [Line Items]
Net profit for the year	1,800,179										1,790,155	1,790,155	10,024
Other comprehensive income	(557,376)					145,899	(2,266,729)	1,389,995	81,986	95,674		(553,175)	(4,201)
Total comprehensive income	1,242,803					145,899	(2,266,729)	1,389,995	81,986	95,674	1,790,155	1,236,980	5,823
Declared and paid dividends	(633,853)										(633,853)	(633,853)
Purchase of treasury stock	(594)		S/ (594)									(594)
Purchase of treasury stock, Shares			(5)
Dividends paid to non-controlling interest of Subsidiaries	(328)												(328)
Sale of equity instruments at fair value through other comprehensive income, Note						(451,898)					451,898
Others	(6,615)										(6,605)	(6,605)	(10)
Ending balance at Dec. 31, 2021	S/ 9,555,362	S/ 1,038,017	S/ (3,363)	S/ 532,771	S/ 5,200,000	S/ (8,787)	S/ (599,626)	S/ 134,150	S/ 44,878	S/ 261,085	S/ 2,904,912	S/ 9,504,037	S/ 51,325
Ending balance,Shares at Dec. 31, 2021		115,447	(29)

Consolidated statements of cash

Consolidated statements of cash flows - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Cash flows from operating activities
Net profit for the year	S/ 1,800,179	S/ 383,549	S/ 1,450,115
Plus (minus) adjustments to net profit
Impairment loss on loans, net of recoveries	381,577	2,393,944	750,811
(Recovery) loss due to impairment of financial investments	(30,898)	32,904	6,790
Depreciation and amortization	279,690	268,750	262,015
Provision for sundry risks	14,872	4,918	3,872
Provision for asset seized			355
Deferred Income Tax	205,752	(308,067)	38,554
Net gain on sale of financial investments	(288,923)	(185,383)	(112,215)
Net gain from derecognition of financial assets at amortized cost		0	(8,474)
Net gain of financial assets at fair value through profit or loss	(24,800)	(165,883)	(103,210)
Net gain for valuation of investment property	(21,969)	(5,438)	(54,493)
Translation result	89,320	45,723	(17,770)
Net loss on sale of investment property			7,164
(Increase) decrease in accrued interest receivable	(16,108)	(207,474)	3,222
(Decrease) increase in accrued interest payable	(63,839)	(13,692)	48,307
Net changes in assets and liabilities
Net increase in loans	(2,949,964)	(5,663,256)	(4,938,144)
Net increase in other accounts receivable and other assets	(199,227)	(129,457)	(262,882)
Net (increase) decrease in restricted funds	(75,308)	620,292	15,240
Increase in deposits and obligations	1,893,763	9,138,664	4,373,366
(Decrease) increase in due to banks and correspondents	(1,138,320)	5,672,189	(320,775)
Increase in other accounts payable, provisions and other liabilities	2,430,391	1,724,913	841,334
Income Tax paid	(280,412)	(379,963)	(413,001)
(Increase) decrease of investments at fair value through profit or loss	(659,972)	(233,680)	98,583
Net cash provided by operating activities	1,345,804	12,993,553	1,668,764
Cash flows from investing activities
Net (purchase) sale of investments at fair value through other comprehensive income and at amortized cost	(1,911,799)	(3,737,749)	145,888
Purchase of property, furniture and equipment	(87,282)	(52,371)	(68,185)
Purchase of intangible assets	(170,528)	(196,056)	(142,539)
Purchase of investment property	(156,892)	(61,243)	(60,865)
Sale of investment property			129,800
Net cash (used in) provided by investing activities	(2,326,501)	(4,047,419)	4,099
Cash flows from financing activities
Dividends paid	(633,853)	(698,228)	(654,464)
Issuance of bonds, notes and other obligations		1,150,000	2,255,551
Payments of bonds, notes and other obligations	(91,000)	(837,400)	(1,678,604)
Net (increase) decrease in receivable inter-bank funds	(11,897)	66,901	410,031
Net (decrease) increase in payable inter-bank funds	(30,945)	(140,167)	169,138
Initial Public Offering, net of related expenses			684,125
Purchase of treasury stock, net	(594)	(2,573)	(196)
Dividend payments to non-controlling interest	(30)	(2,202)	(3,245)
Lease payments	(93,379)	(89,162)	(117,463)
Net cash (used in) provided by financing activities	(861,698)	(552,831)	1,064,873
Net (decrease) increase in cash and cash equivalents	(1,842,395)	8,393,303	2,737,736
Translation gain (loss) on cash and cash equivalents	112,787	(99,113)	26,931
Cash and cash equivalents at the beginning of the year	18,145,919	9,851,729	7,087,062
Cash and cash equivalents at the end of the year, Note 3.4(ag)	16,416,311	18,145,919	9,851,729
Cash paid by -
Interest	988,315	1,108,310	1,285,163
Dividends	634,181	700,660	658,117
Income Tax	280,412	379,963	425,651
Cash received from -
Interest	4,483,746	4,349,828	4,772,616
Dividends	S/ 108,931	S/ 111,097	S/ 83,977

Business activity and Initial P

Business activity and Initial Public Offering	12 Months Ended
Business activity and Initial Public Offering	Dec. 31, 2021
Text Block [Abstract]
Business activity and Initial Public Offering	1. Business activity and Initial Public Offering (a) Business activity - Intercorp Financial Services Inc. and Subsidiaries (henceforth “IFS”, “the Company” or “the Group”), is a limited liability holding company incorporated in the Republic of Panama on September 19, 2006, and is a Subsidiary of Intercorp Peru Ltd. (henceforth “Intercorp Peru”), a holding Company incorporated in 1997 in the Commonwealth of the Bahamas. As of December 31, 2021, Intercorp Peru holds directly and indirectly 70.65 percent of the issued capital stock of IFS, equivalent to 70.64 percent of the outstanding capital stock of IFS (70.64 percent of the issued and outstanding capital stock of IFS, as of December 31, 2020). IFS’s legal domicile is located at Av. Carlos Villarán 140 Urb. Santa Catalina, La Victoria, Lima, Peru. As of December 31, 2021 and 2020, IFS holds 99.30 percent of the capital stock of Banco Internacional del Peru S.A.A. – Interbank (henceforth “Interbank”), 99.84 percent of the capital stock of Interseguro Compañía de Seguros S.A. (henceforth “Interseguro”), 100 percent of the capital stock of Inteligo Group Corp. (henceforth “Inteligo”). The operations of Interbank and Interseguro are concentrated in Peru, while the operations of Inteligo and its Subsidiaries (Interfondos S.A. Sociedad Administradora de Fondos, Inteligo Sociedad Agente de Bolsa S.A. and Inteligo Bank Ltd.) are mainly concentrated in Peru and Panama. The main activities of IFS’s Subsidiaries and their assets, liabilities, equity, operating income, net income, balances and other relevant information are presented in Note 2. The consolidated financial statements of IFS and Subsidiaries as of December 31, 2020, and for the year then ended, were approved by the Board of Directors on April 26, 2021. The consolidated financial statements as of December 31, 2021, and for the year then ended, have been approved and authorized for issuance by Management and the Board of Directors on April 25, 2022. (b) Global pandemic Covid-19 (b.1) State of National and Sanitary Emergency Since March 2020, the World Health Organization declared “Covid-19” In Peru, in March 2020, the Government declared a State of National and Sanitary Emergency ordering the closure of borders, mandatory social isolation, the closure of businesses considered non-essential In May 2020, through Supreme Decree No. 080-2020, During the last months of 2020, with the purpose of continuing to contain and mitigate the spread of Covid-19, The progress of the National Vaccination Plan implemented by the Peruvian government since 2021 helped to reduce the mortality rate generated by Covid-19 Although the vaccination process has been increasing at an accelerated pace as part of the plan designed to face a possible “third wave”, which began in Peru at the beginning of 2022. To protect the citizens’ health, the Peruvian government issued a series of Supreme Decrees extending the National State of Emergency and the National State of Health Emergency up to the end of August 2022. (b.2) Economic measures adopted by the Peruvian government Within this context, the Ministry of Economy and Finance (henceforth “MEF”), the Central Reserve Bank of Peru (henceforth “BCRP”) and the Superintendence of Banking and Insurance and private Pension Fund Administrators (henceforth “SBS”), activated extraordinary measures aimed to alleviate the financial and economic impact of Covid-19, During 2020, the main measures implemented in the financial system were related to facilities for loans rescheduling (payment deferrals), suspension of counting of past due days, partial withdrawal of deposits from compensation from service time accounts, setting of repo operations with the BCRP and the launching of credit programs guaranteed by the Peruvian government, such as “Reactiva Peru”, created through Legislative Decree No. 1455-2020 and expanded through Legislative Decree No. 1485-2020, which has the purpose to secure the continuity of the companies’ payment chain to face the Covid-19’s Such program grants guarantees to companies to obtain working capital loans and thus comply with their short-term obligations to their workers and suppliers of goods and services. This program manages guarantees for the entire Peruvian financial system whose total amounte d to S/ . During 2020, Interbank granted loans under this modality for S/6,617,142,000. As of December 31, 2021, Interbank maintained loans of the “Reactiva Peru” program for S/4,976,073,000, including accrued interest for S/79,936,000; out of which S/4,421,999,000 are covered by the Peruvian Government (as of December 31, 2020, it maintained S/6,659,790,000, including accrued interest for S/44,021,000, out of which S/5,855,826,000 are covered by the Peruvian government). During 2021, the Peruvian government, through the MEF and the SBS, issued a series of Resolutions and Official Letters within the framework of Emergency Decree No. 026-2021 No. 039-2021, y S/ . As of December 31, 2021, the balance of rescheduled loans under the “Reactiva Peru” program amounted to approximately S/1,974,180,000. At the beginning of 2020, the Peruvian government issued the Emergency Decree No. 033-2020, 010-2021-TR, one-off Covid-19 (b.3) Measures adopted by the Company and Subsidiaries Management and the Board of IFS monitor the situation closely and focus on on four fundamental pillars which is going to allow the continuity of its operations: taking the following measures in each one of these pillars: i) Liquidity and solvency Active participation in the BCRP’s daily operations, thus raising funds through loan reporting operations represented by securities. These funds were aimed to loans under the “Reactiva Peru” program and attracted higher levels of deposits. Likewise, to strengthen its capital and regulatory capital to face with the volatile environment, the Group implemented the following measures: Interbank: • The Shareholders’ Meeting held on March 25, 2021, approved the capitalization of profits ( agreed to ) • The Shareholders’ Meeting held on April 3, 2020, approved to reduce the percentage of distributable dividends, with the charge to the 2019 fiscal year, from 45 percent to 25 percent. In addition, the net profit generated in the first quarter of 2020 was also agreed to be capitalized. • During 2020, Interbank placed international subordinated bonds for US$300,000,000. Interseguro: • In the Board’s Session held on June 30, 2020, Interseguro agreed to the capitalization of S/50,000,000 with charge to the period’s net profit. • On September 30, 2020, Interseguro placed subordinated bonds for US$25,000,000. • In the Shareholders’ Meeting held on December 24, 2020, Interseguro agreed to the capitalization of S/48,148,000 with charge to the retained earnings. • The Shareholders’ Meeting held on March 9, 2021, approved the capitalization of S/62,962,963, which includes the agreed amount from June 2020. ii) Operations To sustain the Group’s operations, the following measures have been taken: • Provide employees with technological tools. • Implement new protocols for business continuity under the current circumstances. • Monitor supplier operations related to the supply of cash. • Reinforce IT systems and cybersecurity. iii) Distribution channels • Financial stores – implement flexible opening hours. • ATMs – Maintenance and availability of cash at full capacity. • Call center – Increase telephone operators. • Apps and home banking. iv) Employees • Implementation of Covid-19 • Home office implementation (work from home). • “Remote First” implementation (option to work remotely; permanently or under a hybrid model – home and office). • Implementation of digital services to strengthen health care. Due to the nature of its operations, the subsidiary Inteligo, was not significantly impacted by the Covid-19 In Management’s opinion, these and other additional measures implemented by the Group have enabled IFS and Subsidiairies to sufficiently address the negative effects of the Covid-19 (c) Initial Public Offering On July 3, 2019, the Board of IFS approved the filing with the Securities and Exchange Commission of the United States of America (henceforth the “SEC”), of a Registration Statement under Form F-1 On July 18, 2019, IFS announced its Offering for approximatel per common share. The sale was performed by (i) IFS, (ii) Interbank, (iii) Intercorp Peru, and (iv) a non-related shareholder. Additionally, IFS granted the Offering placers a 30-day call option for up As result of the non-related In this sense, IFS and Subsidiaries combined, sold 4,755,595 shares at US$46.00 per share. The sale value amounted to approximately US$218,757,000 (before issuance expenses). The total impact of the Offering on the Company’s net equity, after discounting the issuance expenses, amounted to S/684,125,000 (approximately US$208,384,000), mainly explained by: (i) Issuance of 2,336,841 shares, for an amount of S/336,950,000, out of which S/74,571,000 correspond to capital stock and S/262,379,000 to capital surplus (net of issuance expenses for S/15,957,000), see Note 16(a). (ii) Sale of 2,418,754 share held as treasury stock, including shares sold by Interbank, for a total amount of S/347,175,000, which were recorded in captions “Treasury stock” and “Retained earnings”, as of December 31, 2019, see Note 16(b).

Subsidiaries

Subsidiaries	12 Months Ended
Subsidiaries	Dec. 31, 2021
Text Block [Abstract]
Subsidiaries	2. Subsidiaries IFS’s Subsidiaries include the following: (a) Banco Internacional del Peru S.A.A. - Interbank and Subsidiaries - Interbank is incorporated in Peru and is authorized by the Superintendence of Banking, Insurance and Private Pension Funds (henceforth “SBS”, by its Spanish acronym) to operate as a universal bank in accordance with Peruvian legislation. The Bank’s operations are governed by the General Act of the Banking and Insurance System and Organic Act of the SBS – Act No. 26702 (henceforth “the Banking and Insurance Act”), that establishes the requirements, rights, obligations, restrictions and other operating conditions that financial and insurance entities must comply with in Peru. As of December 31, 2021, Interbank had 189 offices (215 offices as of December 31, 2020). Additionally, it holds approximately 100 percent of the shares of the following Subsidiaries: Entity Activity Internacional de Títulos Sociedad Titulizadora S.A. - Intertítulos S.T. Manages securitization funds. Compañía de Servicios Conexos Expressnet S.A.C. Services related to credit card transactions or products related to the brand “American Express”. (b) Interseguro Compañía de Seguros S.A. and Subsidiary - Interseguro is incorporated in Peru and its operations are governed by the Banking and Insurance Act. It is authorized by the SBS to issue life and general risk insurance contracts. Interseguro holds participations in Patrimonio Fideicometido D.S.093-2002-EF, t respectively; see Note 7. For accounting purposes and under IFRS 10 “Consolidated Financial Statements” the assets included in said structure are considered “silos”, because they are ring-fenced parts of the wider structured entity (the Patrimonio Fideicometido - Interproperties Peru). The Group has ownership and decision-making power over these properties and the Group has the exposure or rights to their returns; therefore, the Group has consolidated the silos containing the investment properties that it controls. In June and September 2019, Interseguro sold the entirety of its participation, equivalent to 15 percent, of the land lot located in Miraflores (Lima) called “Cuartel San Martín” to Urbi Propiedades S.A.C., a related entity, for an amount of S/63,132,000; Note 7(e). Additionally, in November 2019, Interseguro and Interproperties Peru transferred an investment property (Lillingstone land lot, located in San Isidro) in favor of Interseguro, as well as the annulment of the corresponding certificates of participation. The amount of the transferred property amounted to S/253,557,000. (c) Inteligo Group Corp. and Subsidiaries - Inteligo is an entity incorporated in the Republic of Panama. As of December 31, 2021 and 2020, it holds 100 percent of the shares of the following Subsidiaries: Entity Activity Inteligo Bank Ltd. It is incorporated in The Commonwealth of the Bahamas and has a branch established in the Republic of Panama that operates under an international license issued by the Superintendence of Banks of the Republic of Panama. Its main activity is to provide private and institutional banking services, mainly to Peruvian citizens. Inteligo Sociedad Agente de Bolsa S.A. It is a brokerage firm incorporated in Peru . Inteligo Peru Holding S.A.C. It is a financial holdin percent interest in Interfondos S.A. Sociedad Administradora de Fondos, a company that manages mutual funds and investment funds. Inteligo USA, Inc. It was incorporated in the United States of America in January 2019 and provides investment consultancy and related services. (d) Negocios e Inmuebles S.A. and Holding Retail Peru S.A. - These entities were acquired by IFS as part of the purchase of Seguros Sura and Hipotecaria Sura in 2017; Note 9(b). In April 2021, Negocios e Inmuebles S.A. (the absorbing company) merged with Holding Retail Peru S.A. (the absorbed company), the latter being extinguished without liquidation. As of December 31, 2021, Negocios e Inmuebles S.A., hol (e) San Borja Global Opportunities S.A.C. - Its corporate purpose is the marketing of products and services through Internet, telephony or related and it operates under the name of Shopstar, an online marketplace, dedicated to the sale of products from different stores locally. (f) IFS Digital S.A.C. – Its corporate purpose is to perform any type of investments and related services and was incorporated in August 2020. The table below presents a summary of the consolidated financial statements of the main Subsidiaries, before adjustments and eliminations for consolidation, as of December 31, 2021 and 2020, in accordance with the IFRS. For information on business segments, see Note 28: Interbank and Subsidiaries Interseguro Inteligo and Subsidiaries 2021 2020 2021 2020 2021 2020 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Consolidated statement of financial position - Cash and due from banks 14,390,759 17,702,412 1,055,105 358,035 1,533,043 596,796 Financial Investments 10,062,243 8,966,316 11,951,454 12,895,017 2,314,331 1,881,043 Loans, net 41,307,369 38,859,028 — — 1,698,397 1,660,526 Investment property — — 1,224,454 1,043,978 — — Total assets 68,584,019 68,038,621 14,743,405 14,786,389 5,722,539 4,308,618 Deposits and obligations 44,966,330 44,576,836 — — 4,171,832 2,855,498 Due to banks and correspondents 8,112,667 9,359,157 226,742 1,117 183,441 300,603 Bonds, notes and other obligations 6,938,988 6,491,890 262,933 238,993 — — Insurance contract liabilities — — 11,819,263 12,362,929 — — Total liabilities 61,581,982 61,814,096 13,233,420 13,321,241 4,427,452 3,233,691 Equity attributable to IFS’s shareholders 7,002,037 6,224,525 1,509,985 1,465,148 1,295,087 1,074,927 Consolidated statement of income - Net interest and similar income 2,743,750 2,783,057 736,912 616,887 114,488 111,762 Impairment loss on loans, net of recoveries (379,034 ) (2,393,923 ) — — (2,543 ) (21 ) Loss (recovery) due to impairment of financial investments (527 ) 170 33,198 (33,819 ) (1,615 ) 745 Net gain of investment property — — 21,969 5,438 — — Fee income from financial services, net 677,461 619,842 (6,802 ) (6,056 ) 196,959 163,968 Insurance premiums and claims — — (272,037 ) (279,070 ) — — Net profit (loss) for the year attributable to IFS’s shareholders 1,360,278 (5,672 ) 339,233 200,826 283,545 243,125

Significant accounting policies

Significant accounting policies	12 Months Ended
Significant accounting policies	Dec. 31, 2021
Text Block [Abstract]
Significant accounting policies	3. Significant accounting policies 3.1 Basis of presentation - The consolidated financial statements have been prepared in accordance with the International Financial Reporting Standards (henceforth “IFRS”) as issued by the International Accounting Standards Board (henceforth “IASB”) and are presented in Soles, which is the functional currency of the Group. All values are rounded to the nearest thousand (S/(000)), except when otherwise indicated. The preparation of the consolidated financial statements in conformity with the IFRS requires Management to make estimations and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of significant events in the notes to the consolidated financial statements; see Note 3.6. 3.2 Adoption of new standards and disclosures - In these consolidated financial statements, the Group has not early adopted any standard, interpretation or amendment that has been issued but is not yet effective. The following standards, interpretations or amendments have been adopted for the first time in 2021, but they have not had a significant impact on the Group’s consolidated financial statements: • Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16 “Interest Rate Benchmark Reform – Phase 2” Phase 2 of the Interest Rate Benchmark Reform includes a series of relief measures and additional disclosures. The relief measures apply to financial instruments when the interest rate benchmarks are replaced by alternate interest rates (practically risk-free rates). The amendments include the following practical expedients: • A practical expedient to require contractual changes, or changes to cash flows that are directly required by the reform, to be treated as changes to a floating interest rate, equivalent to a movement in a market rate of interest. • Permit changes required by Interbank Offered Rates (henceforth “IBOR”) reform to be made to hedge designations and hedge documentation without the hedging relationship being discontinued. • Provide temporary relief to entities from having to meet the separately identifiable requirement when the risk-free interest rate instrument is designated as a hedge of a risk component. As of December 31, 2021, Interbank holds exposure mainly to USD-London USD-LIBOR In March 2021, the FCA informed that all LIBOR rates would stop being published or no longer be representative, defining two dates: the first one, immediately after December 31, 2021, in the case of the sterling pound, the euro, the Swiss franc, the yen and the US dollar, references to one week and two months; and the second one, immediately after June 30, 2023, in the case of the rest of US dollar rates, references to overnight, one, three, six and twelve months. In addition, in July 2021, the Alternative Reference Rates Committee (henceforth the “ARRC”) announced that it was formally recommending the CME Group’s forward-looking Secured Overnight Financing Rate term rates (henceforth the “SOFR Term Rates”) as the benchmark rate. Regarding the exposures, among the items potentially affecting Interbank are commercial loans, funding liabilities and derivative positions. The positions within the balance sheet that accrue interest at the USD-LIBOR n percent of the asset or liability, respectively. In the case of commercial loans, the agreements have been reviewed and the majority corresponds to syndicated loans where the leading banks do not yet define the rate at which to migrate. In the case of liabilities, there are exposures in loans and bonds. In the case of loans, the last date of interest calculation will be before June 30, 2023. In the case of issued bonds, there is an issuance that could pay interest based on LIBOR in the future, but this issuance has a fallback clause, which determines the conditions governing contracts when indices are not available. In derivative products, the “ISDA Protocol”, to which Interbank is expected to adhere to be aligned to the global market standard is under review. Considering that in all Interbank’s products global banks take part, the process of negotiation with clients will develop in line with advances at the global LIBOR level. No significant impacts are expected in the future on the Group’s consolidated financial statements. • Amendments to IFRS 16 “Leases”: Covid-19-related On May 2020, the IASB issued amendments to IFRS 16 that provide relief to lessees from applying such standards, which are related to lease modification accounting for rent concessions for the Covid-19 Covid-19 Covid-19 The amendment to IFRS 16 was intended to apply until June 30, 2021, but as the impact of the Covid-19 These amendments did not have impact on the Group’s consolidated financial statements. Since January 1, 2019, the Group applies: (i) IFRS 16 “Leases”, whose accounting policies and impacts are described in Notes 3.4(k) and 8(e); and (ii) the first phase of the amendments to IFRS 9 “Financial Instruments”, IAS 39 “Financial Instruments: Recognition and Measurement”, and IFRS 7 “Financial Instruments: Disclosures”, referred to the Interest rate benchmark reform, whose accounting policies and impacts are described in Notes 3.4(ah) and 10(b)(vi). 3.3 Basis of consolidation - The consolidated financial statements comprise the financial statement of IFS and its Subsidiaries (see Note 2). For consolidation accounting purposes, control is achieved when the Group is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns. Specifically, the Group controls an investee if and only if the Group has: • Power over the investee (i.e., existing rights that give it the current ability to direct the relevant activities of the investee); • Exposure, or rights, to variable returns from its involvement with the investee; and • The ability to use its power over the investee to affect its returns. Generally, it is presumed that a majority of voting rights entitles to control. To support this presumption and when the Group has less than the majority of votes or similar rights in the investee, the Group considers all relevant facts and circumstances in assessing whether it has power over an investee, including: • The contractual arrangement with the other vote holders of the investee; • Rights arising from other contractual arrangements; and • The Group’s voting rights and potential voting rights. The Group assesses whether or not it controls an investee if facts and circumstances indicate that there are changes to one or more of the three elements of control. Consolidation with a Subsidiary begins when the Group obtains control over the Subsidiary and ceases when the Group loses control of the Subsidiary. For consolidation purposes, profit and loss and each component of other comprehensive income (henceforth “OCI”) are attributed to the equity holders of the Group’s parent Company and to the non-controlling non-controlling The subsequent acquisition of the non-controlling non-controlling non-controlling Assets in custody or managed by the Group, such as investment funds and others, are not part of the Group’s consolidated financial statements; see Note 3.4(ac). 3.4 Summary of significant accounting policies - (a) Foreign currency translation - Functional and presentation currency: The Group has determined that its functional and presentation currency is the Sol because it reflects the economic substance of the underlying events and circumstances relevant to most of the Group’s entities, insofar as its main operations and/or transactions, such as loans granted, financing obtained, sale of insurance premiums, interest and similar income, interest and similar expenses and an important percentage of purchases are established and settled in Soles. In addition, it corresponds to the functional currency to most of the Subsidiaries, except for Inteligo Bank, whose functional currency is the US Dollar. Because Inteligo Bank has a functional currency different from the Sol, its balances were translated for consolidation purposes using the methodology established by IAS 21 “The Effects of Changes in Foreign Exchange Rates”, as follows: • Assets and liabilities at the closing rate at the date of each consolidated statement of financial position. • Income and expenses, at the average exchange rate for each month. As a result of the translation, the Group has recorded the difference in the caption “Exchange differences on translation of foreign operations” in the consolidated statement of other comprehensive income. Foreign currency balances and transactions: Foreign currency transactions and balances are those performed in currencies different from the functional currency. Transactions in foreign currencies are initially recorded in the functional currency using the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect on the reporting date. The differences between the closing rate at the date of each consolidated statement of financial position presented and the exchange rate initially used to record the transactions in foreign currency are recognized in the consolidated statement of income in the period in which they arise, in the caption “Translation result”. Non-monetary (b) Interest income - (b.1) Effective interest rate method - Interest income is recorded using the effective interest rate (henceforth “EIR”) method for all financial assets measured at amortized cost, interest rate derivatives for which hedge accounting is applied and the related amortization/recycling effect of hedge accounting. The interest income of financial assets that accrue interests measured at fair value through other comprehensive income according to IFRS 9 is also recorded using the EIR method. Interest expenses are also calculated using the EIR method for all financial liabilities held at amortized cost. The EIR exactly discounts estimated future cash flows through the expected life of the financial instrument or, when appropriate, a shorter period at the net carrying amount of the financial asset. The EIR is calculated by taking into account transaction costs and any discount or premium on the acquisition of the financial asset, as well as fees and costs that are an integral part of the EIR. The Group recognizes interest income using the best estimate of a constant rate of return over the expected life of the financial asset. Therefore, the EIR calculation also takes into account the effect of potentially different interest rates that may be charged at various stages of the financial asset’s expected life, and other characteristics of the product’s life cycle (including prepayments, penalty interest and charges). If expectations of fixed rate financial assets’ or liabilities’ cash flows are revised for reasons other than credit risk, then changes to future contractual cash flows are discounted at the original EIR, and the adjustment is recorded as a positive or negative adjustment of the carrying amount of the financial asset in the consolidated statement of financial position with an increase or decrease in Interest revenue. For floating-rate financial instruments, periodic re-estimation re-estimating (b.2) Interest income and similar - The Group calculates the interest income by applying the EIR to the gross carrying amount of non-impaired When a financial asset becomes impaired, and, therefore, it is classified as Stage 3 (as established in Note 3.4(h)), the Group calculates the interest income by applying the EIR at the amortized cost of the asset. If the financial assets “recover”, as detailed in Note 30.1(d), and is no longer impaired, the Group recalculates the interest income in gross figures. For purchased or originated credit-impaired (henceforth “POCI”) assets, as established in Note 30.1(d), the Group calculates the interest income by determining the credit-adjusted EIR at the amortized cost of the asset. The credit-adjusted EIR is the interest rate that, in the initial recognition, discounts the estimated future cash flows (including credit losses) at the amortized cost of POCI assets. The interest income for all trading assets, that is, for those that are measured at fair value through profit or loss, are presented in the caption “Net gain of financial assets at fair value through profit or loss” of the consolidated statement of income. (c) Banking services commissions - The Group earns fee and commission income from a diverse range of financial services it provides to its customers. Fee and commission income is recognized at an amount that reflects the consideration to which the Group expects to be entitled in exchange for providing the services. The performance obligations, as well as the timing of their satisfaction, are identified and determined at the inception of the contract. The Group’s income from contracts do not typically include multiple performance obligations. When the Group provides a service to its clients, the consideration is invoiced and generally due immediately upon satisfaction of a service provided at a point in time or at the end of the contract period for a service provided over time. The Group has generally concluded that it is the principal in its revenue arrangements because it typically controls the services before transferring them to the customer. The fees included in the caption “Fees for banking services, net” that make up part of the consolidated statement of income include fee income where performance obligations are satisfied at a specific time or over a period of time. Fee income where performance obligations are satisfied over a period of time include, among others, collection services, funds management, memberships, fees for contingent loans and credit card insurance. Likewise, fee income where performance obligations are satisfied at a specific time include, among others, banking service fees, brokerage and custody services, and credit card fees. Below is the main income from contracts with customers that are recognized in the consolidated statement of financial position: • Fees receivable for credit cards and certain fees receivable for letters of guarantee included in the caption “Other accounts receivable and other assets, net”, represent the Group’s right to an unconditional consideration (i.e., it only requires the passing of time for the consideration payment). This income is measured at amortized cost and is subject to impairment specifications under IFRS 9. • Deferred income from commissions for letters of guarantee included in the caption “Other accounts payable, provisions and other liabilities”, represent the Group’s obligation to render services to a customer, from whom the Group has received a consideration (or a due amount). A liability for unearned fees and commissions is recognized when the payment is made or when the payment is due (whichever happens first). Unearned fees and commissions are recognized as income when the Group renders the service. (d) Insurance contracts – Accounting policies for insurance activities: The Group applies to insurance contracts the existing accounting policies prior to the adoption of IFRS (i.e., accounting standards established by the SBS for financial and insurance entities in Peru) with certain modifications as described below: • Incurred but not reported claims reserves (henceforth “IBNR”): These reserves are calculated and applied at each recording period using the Chain Ladder methodology, which considers past experience based on cumulative claims losses to estimate future claims developments. • Technical reserves for life annuities and retirement, disability and survival pensions: The Group uses the Peruvian mortality tables SPP-S-2017 SPP-I-2017 No. 886-2018 Product classification: Insurance contracts are those contracts where the Group (the insurer) has accepted significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for a specified uncertain future event (the insured event) that adversely affects the policyholder. As a general guideline, the Group determines whether it has significant insurance risk by comparing benefits paid with benefits payable if the insured event did not occur. Insurance contracts may also transfer a financial risk. When the contract has a financial component and transfers no relevant insurance risk as established by IFRS 4 “Insurance Contracts”, the contract is recorded based on IFRS 9 “Financial Instruments”. These contracts are presented in the caption “Other accounts payable, provisions and other liabilities” as “Contract liability with investment component” of the consolidated statement of financial position; see Note 10(a). Once a contract has been classified as an insurance contract, it remains as an insurance contract for the remainder of its life, even if the insurance risk is reduced significantly during this period, unless all rights and obligations are extinguished or expire. Life insurance contracts offered by the Group include retirement, disability and survival insurance, annuities and group and individual life. Non-life Insurance receivables: Insurance receivables are initially recognized when due and are measured at the fair value of the consideration received or receivable. Consequently, in its initial recognition, insurance receivables are measured at amortized cost. As of December 31, 2021 and 2020, the carrying value of the insurance receivables is similar to their fair value due to their short-term maturity. The carrying value of insurance receivables is reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable, with the impairment loss recorded in the consolidated statement of income. Reinsurance: The Group cedes the insurance risk in the normal course of its operations mainly due to pension fund risks and life insurance risks (individual and group). The reinsurance assets represent balances due and payable by reinsurance companies. Reinsurance is ceded on a proportional basis. The amounts recoverable from the contracts with reinsurers are estimated consistently with the loss reserve pending settlement or losses settled and with the premiums ceded, associated with policies ceded, in accordance with the clauses established in the related reinsurance contracts. Reinsurance assets are reviewed for impairment at each date of the consolidated statement of financial position or more frequently when necessary. Impairment arises when there is objective evidence the Group cannot receive all the outstanding amounts receivable under the contract terms and the event has a reliably measurable impact on the amounts that the Group will obtain from the reinsurer. Impairment loss is registered in the consolidated statement of income. Reinsurance contracts ceded do not release the Group from its obligations to the insured. The liabilities from reinsurance contracts represent balances due and payable to reinsurance companies. The amounts payable are estimated consistently with the related reinsurance contract. Premiums and claims are presented as gross amounts for the reinsurance ceded. Reinsurance assets or liabilities are written off when the contractual rights are extinguished, expire, or when the contract is transferred to a third party. Reinsurance commissions: The commissions from the reinsurance contracts for premiums ceded are amortized on a straight-line basis over the term of the related insurance contract. Insurance contract liabilities: Life insurance contract liabilities are recognized when contracts are entered into. The technical reserves for retirement, disability and survival insurance and annuities are determined as the sum of the discounted value of expected future pensions to be paid during a defined or non-defined Individual life technical reserves are determined as the sum of the discounted value of expected future benefits, administration expenses, policyholder options and guarantees and investment income, less the discounted value of the expected premiums that would be required to meet the future cash outflows. Furthermore, the technical reserves for group life insurance contracts comprise the provision for unearned premiums and unexpired risks. Insurance claims reserves include reserves for reported claims and an estimate of the IBNR. As of December 31, 2021 and 2020, IBNR reserves were determined on the basis of the Chain Ladder methodology, whereby the weighted average of past claims’ development is projected into the future. Adjustments to the liabilities at each reporting date are recorded in the consolidated statement of income. The liability is derecognized when the contract expires, is discharged or cancelled. At each reporting date an assessment is made on whether the recognized life insurance liabilities are sufficient, by using an existing liability adequacy test as established by IFRS 4. In the case of annuities and retirement, disability and survival insurance, this test was conducted by using current assumptions for mortality and morbidity tables and interest rates. As of December 31, 2021 and 2020, Management determined that liabilities were sufficient and therefore, it has not recorded any additional life insurance contract liability. The accounts payable to reinsurers and coinsurers arise from the ceded premiums issued based on the evaluation of the risk assumed and the losses coming from the reinsurance contracts accepted as well as from the clauses executed for the coinsurance received, and are registered in the item “Accounts payable to reinsurers and coinsurers” that is part of the caption “Other accounts payable, provisions and other liabilities” of the consolidated statement of financial position. Income recognition: Life insurance contracts: Gross premiums on life insurance are recognized as revenue when due from the policyholder. For single premium products, revenue is recognized on the date when the policy is effective. The net premiums earned include the annual variation of technical reserves. Property, casualty and group life insurance contracts: Unearned premiums are those proportions of premiums written in a year that relate to periods of risk afterwards the reporting date. Unearned premiums are calculated on a daily pro rata basis. The proportion attributable to subsequent periods is deferred as a provision for unearned premiums. Recognition of benefits, claims and expenses: (i) Gross benefits and claims Gross benefits and claims for life insurance contracts include the cost of all claims arising during the year, including internal and external claims handling costs that are directly related to the processing and settlement of claims. Death, survival and disability claims are recorded on the basis of notifications received. Annuities payments are recorded when due. (ii) Reinsurance premiums Reinsurance premiums comprise the total premiums payable for the whole coverage provided by contracts entered into in the period and are recognized at the date at which the policy is effective. Unearned ceded premiums are deferred during the period of the related insurance contract. (iii) Reinsurance claims Reinsurance claims are recognized when the related gross insurance claim is recognized according to the terms of the relevant contract. (iv) Acquisition costs Acquisition costs related to the sale of new policies are recognized when incurred. (e) Financial instruments: Initial recognition - (e.1) Date of recognition - Financial assets and liabilities, with the exception of loans, are initially recognized at the trading date. This includes regular transactions of purchases or sales of financial assets that require the delivery of assets within the time frame generally established by regulation or convention on the marketplace. Loans are recognized when the funds are transferred to the customers while deposits and obligations are recognized when the funds are received by the Group. (e.2) Initial measurement of financial instruments - The classification of financial instruments at initial recognition depends on the characteristics of the business model and contractual flows for managing the instruments, as described in Notes 3.4(f.1.1) and 3.4(f.1.2). Financial instruments are initially measured at their fair value (as defined in Note 3.4(e.4)), except in the case of financial assets and financial liabilities recorded at fair value through profit or loss, transaction costs are added to, or substracted from, this amount. Accounts receivable are measured at the transaction price. When the fair value of financial instruments at initial recognition differs from the transaction price, the Group accounts for the Day 1 profit or loss, as described below. (e.3) Day 1 profit or loss - When the transaction price of the instrument differs from the fair value at origination and the fair value is based on a valuation technique that only uses inputs observable in market transactions, the Group recognizes the difference between the transaction price and fair value in the net trading income. In those cases where fair value is based on models for which some of the inputs are not observable, the difference between the transaction price and the fair value is deferred and is only recognized in profit or loss when the inputs become observable, or when the instrument is derecognized. (e.4) Measurement categories of financial assets and liabilities - The Group classifies all of its financial assets based on the business model and the contractual terms, measured at either: • Amortized cost, as explained in Note 3.4(f.1). • Fair value through other comprehensive income, as explained in Notes 3.4(f.4) and (f.5). • Fair value through profit or loss, as explained in Note 3.4(f.7). The Group classifies and measures its derivative and trading portfolio at fair value through profit or loss as explained in Notes 3.4(f.2) and (f.3). The Group may designate financial instruments at fair value through profit or loss, if so doing eliminates or significantly reduces measurement or recognition inconsistencies, as explained in Note 3.4(f.7). Financial liabilities, other than financial guarantees, are measured at amortized cost or at fair value through profit or loss when they are held for trading, are derivative instruments or the fair value designation is applied, as explained in Note 3.4(f.6). It should be noted that during 2021 and 2020, the Group only presents derivative financial instruments measured in this way. (f) Financial assets and liabilities - The following is a description of the assets and liabilities held by the Group, as well as the criteria for their classification: (f.1) Assets measured at amortized cost - As required by IFRS 9, the Group measure cash and due from banks inter-bank funds, financial investments in debt instruments, loans and other financial assets at amortized cost if the following two conditions are met: • The financial asset is held within a business model with the objective to hold financial assets to collect contractual cash flows, and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest (henceforth “SPPI”) on the principal amount outstanding. The details of these conditions are presented below: (f.1.1) Business model assessment - The Group’s business model is assessed at a higher level of aggregated portfolios, and not instrument by instrument, and is based on observable factors such as: • How the performance of the business model and the financial assets held within that business model are assessed and reported to the entity’s key management personnel. • The risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way those risks are managed. The expected frequency, value and timing of sales are also important aspects of the Group’s assessment. The business model assessment is based on reasonably expected scenarios without taking “worst case” or “stress case”. If cash flows after initial recognition are realized in a way that is different from the Group’s original expectations, the classification of the remaining financial assets that remain in that business model will not be changed, but incorporates such information when assessing newly purchased financial assets going forward. (f.1.2) The SPPI test - As a second step of its classification process, the Group assesses the contractual terms to identify whether they meet the SPPI test. “Principal”, for the purpose of this test, is defined as the fair value of the financial asset at initial recognition and may change over the life of the financial asset (for example, if there are repayments of principal or amortization of the premium/discount). The most significant elements within a lending arrangement are the time value of money and credit risk. To perform the SPPI assessment, the Group applies judgement and considers relevant factors such as the currency in which the financial asset is denominated, and the period for which the interest rate is set. In contrast, contractual terms that introduce volatility in the contractual cash flows that are unrelated to a basic lending arrangement do not give rise to contractual cash flows that are solely payments of principal and interest on the amount outstanding. In such cases, the financial asset is required to be measured at fair value through profit or loss. (f.2) Derivatives recorded at fair value through profit or loss - A derivative is a financial instrument or other contract with the following three characteristics: • Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable; provided that, in the case of a non-financial • It requires no initial net investment or an initial net investment that is smaller than the required for other types of contracts expected to have a similar response to changes in market factors. • It is settled at a future date. The Group enters into derivative transactions with various counterparties, such as: interest rate swaps, cross-currency swaps, foreign currency options and foreign currency forward contracts. Derivatives are recorded at fair value and carried as assets when their fair value is positive and as liabilities when their fair value is negative. The notional amount and fair value of such derivatives are presented separately in Note 10(b). Changes in the fair value of derivatives are included in net trading income unless hedge accounting is applied. Hedge accounting disclosures are presented in Note 3.4(j). (f.2.1) Embedded derivatives - An embedded derivative is a component of a hybrid instrument that also includes a non-derivative non-financial Embedded derivatives in financial assets, liabilities and non-financial In the case of embedded derivatives in financial assets, they are not separated from the financial asset and, therefore, the classification rules are applied to the hybrid instrument in its entirety, as described in Note 3.4(e.4). As of December 31, 2021 and 2020, the Group does not present embedded derivatives in its financial liabilities, which are needed to be separated from the host contract. (f.3) Financial assets or financial liabilities held for trading - The Group classifies financial assets or financial liabilities as held for trading when they have been purchased or issued primarily for short-term profit making through trading activities or form part of a portfolio of financial instruments that are managed together, for which there is evidence of a recent pattern of short-term profit taking. Held-for-trading (f.4) Debt instruments at fair value through other comprehensive income - The Group applies the category of debt instruments measured at fair value through other comprehensive income when both of the following conditions are met: • The instrument is held within a business model, the objective of which is achieved by collecting contractual cash flows and selling financial assets. • The contractual terms of the financial asset meet the SPPI test. Debt instruments at fair value through other comprehensive income are subsequently measured at fair value through other comprehensive income. Interest income and foreign exchange gains and losses are recognized in profit or loss in the same manner as for financial assets measur

Cash and due from banks and int

Cash and due from banks and inter-bank funds	12 Months Ended
Cash and due from banks and inter-bank funds	Dec. 31, 2021
Cash and cash equivalents [abstract]
Cash and due from banks and inter-bank funds	4. Cash and due from banks and inter-bank funds (a) The detail of cash and due from banks is as follows: 2021 2020 S/(000) S/(000) Cash and clearing (b) 2,363,326 2,152,432 Deposits in the BCRP (b) 10,445,851 14,102,067 Deposits in banks (c) 3,607,134 1,891,420 Accrued interest 3,350 1,879 16,419,661 18,147,798 Restricted funds (d) 684,804 617,684 Total 17,104,465 18,765,482 (b) In accordance with rules in force, Interbank is required to maintain a legal reserve to honor its obligations with the public. This reserve is comprised of funds kept in Interbank and in the BCRP and is made up as follows: 2021 2020 S/(000) S/(000) Legal reserve () Deposits in the BCRP 6,366,151 4,603,067 Cash in vaults 2,171,601 1,958,921 Subtotal legal reserve 8,537,752 6,561,988 Non-mandatory Overnight BCRP deposits () 4,079,700 9,499,000 Cash and clearing 191,673 193,461 Subtotal non-mandatory 4,271,373 9,692,461 Cash balances not subject to legal reserve 52 50 Total 12,809,177 16,254,499 () The legal reserve funds maintained in the BCRP are non-interest In Group Management’s opinion, Interbank has complied with the requirements established by the rules in force related to the computation of the legal reserve. (*) As of December 31, 2021, it correspond to five term deposits in local currency that Interbank holds in the BCRP, with maturity in the first days of January 2022 and accrue interest at an annual interest rate of percent (as of December 31, 2020, it correspond to six term deposits in local currency that Interbank maintained in the BCRP, matured in the first days of January 2021, and accrue interest at an annual interest rate of (c) Deposits in domestic banks and abroad are mainly in Soles and US Dollars, they are freely available and accrue interest at market rates. (d) The Group maintains restricted funds related to: 2021 2020 S/(000) S/(000) Repurchase agreements with the BCRP () 419,410 542,922 Derivative financial instruments, Note 10(b)(i) 121,613 70,559 Inter-bank transfers (*) 141,681 — Others 2,100 4,203 Total 684,804 617,684 () As of December 31, 2021 and 2020, it correspond to deposits maintained in the BCRP which guarantee agreements with said entity; see Note 12(b). (**) Funds held at BCRP to guarantee transfers made through the Electronic Clearing House (henceforth “CCE”, by its Spanish acronym). Cash and cash equivalents presented in the consolidated statements of cash flows exclude the restricted funds and accrued interest; see Note 3.4(ag). (e) Inter-bank funds These are loans made between financial institutions with maturity, in general, minor than 30 days. As of December 31, 2021, Inter-bank funds assets accrue interest at an annual rate of 2.50 percent in national currency (annual rate of 0.25 percent in foreign currency as of December 31, 2020) and do not have specific guarantees. As of December 31, 2020, Inter-bank funds liabilities accrue interest at an annual rate of 0.25 percent in foreign currency and did not have specific guarantees.

Financial investments

Financial investments	12 Months Ended
Financial investments	Dec. 31, 2021
Disclosure of financial assets [abstract]
Financial investments	5. Financial investments (a) This caption is made up as follows, as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Debt instruments measured at fair value through other comprehensive 17,629,787 17,902,352 Investments at amortized cost (d) 3,225,174 2,650,930 Investments at fair value through profit or loss (e) 2,706,271 2,042,777 Equity instruments measured at fair value through other comprehensive income (f) 623,718 1,373,548 Total financial investments 24,184,950 23,969,607 Accrued income Debt instruments measured at fair value through other comprehensive income (b) 291,488 251,140 Investments at amortized cost (d) 70,856 56,368 Total 24,547,294 24,277,115 In the determination of the expected loss for the financial investments’ portfolio, the Group has not needed to apply any subsequent adjustment to the model through the exercise of expert judgment, as it has been in the case of the loan portfolio, see Note 30.1, because the most significant investments held as of December 31, 2021 and 2020 are permanently evaluated by local and international credit-rating agencies, in an individual manner. These agencies periodically modify the ratings of the issuers in accordance with the risk variation of each financial instrument, based on the particular situation of issuers. (b) The following is a detail of debt instruments measured at fair value through other comprehensive income: Unrealized gross amount Annual effective interest rates Amortized cost Gains Losses (c) Estimated fair value Maturity S/ US$ S/(000) S/(000) S/(000) S/(000) Min Max Min Max % % % % 2021 Corporate, leasing and subordinated bonds () () 8,125,394 326,929 (300,143 ) 8,152,180 Jan-22 / Feb-97 0.31 12.48 0.74 23.15 Sovereign Bonds of the Republic of Peru () (*) 7,374,357 44 (655,048 ) 6,719,353 Aug - 3.03 6.91 — — Variable interest Certificates of Deposit issued by the Central Reserve Bank of Peru 1,440,926 131 (113 ) 1,440,944 Jan-22 / Mar-22 0.04 0.04 — — Negotiable Certificates of Deposit issued by the Central Reserve Bank of Peru 179,815 — (608 ) 179,207 Jan-22 / Mar-23 0.31 2.28 — — Global Bonds of the Republic of Peru () 537,871 — (11,148 ) 526,723 Jul-25 / Dec-32 — — 1.81 2.83 Bonds guaranteed by the Peruvian government 529,142 7,973 (12,710 ) 524,405 Oct-24 / Oct-33 3.35 5.51 3.53 7.62 Global Bonds of the Republic of Colombia 88,180 — (1,205 ) 86,975 Mar-23 / Feb-24 — — 1.93 2.48 Total 18,275,685 335,077 (980,975 ) 17,629,787 Accrued interest 291,488 Total 17,921,275 Unrealized gross amount Annual effective interest rates Amortized cost Gains Losses (c) Estimated fair value Maturity S/ US$ S/(000) S/(000) S/(000) S/(000) Min Max Min Max % % % % 2020 Corporate, leasing and subordinated bonds () (*) 8,031,775 1,046,789 (121,797 ) 8,956,767 Mar-21 / Feb-97 0.04 13.33 0.44 10.73 Sovereign Bonds of the Republic of Peru () (*) 5,765,074 589,423 (154 ) 6,354,343 Aug-24 / Feb-55 0.15 6.13 — — Negotiable Certificates of Deposit issued by the Central Reserve Bank of Peru 1,279,644 4,087 (5 ) 1,283,726 Jan-21 / Mar-23 0.25 2.28 — — Bonds guaranteed by the Peruvian government 566,915 79,762 — 646,677 Oct-24 / Jul-34 0.58 2.61 2.64 4.24 Global Bonds of the Republic of Peru () 491,791 9,189 — 500,980 Jul-25 / Dec-32 — — 1.04 1.79 Global Bonds of the Republic of Colombia 157,405 2,454 — 159,859 Jul-21 / Feb-24 — — 0.25 1.38 Total 16,292,604 1,731,704 (121,956 ) 17,902,352 Accrued interest 251,140 Total 18,153,492 () As of December 31, 2021 and 2020, Inteligo holds corporate bonds and mutual funds from different entities for approximately S/391,616,000 and S/393,364,000, respectively, which guarantee loans with Credit Suisse First Boston and Bank J. Safra Sarasin; see Note 12(d). () As of December 31, 2021 and 2020, Interbank holds Sovereign Bonds of the Republic of Peru for approximately S/335,529,000 and S/320,713,000, respectively, which guarantee loans with the BCRP, see Note 12(b). () As of December 2021, 2020 and 2019, the Group recognized net gains from the sale of financial investments for S/288,923,000, S/185,383,000 and S/112,215,000, respectively, due to the sale of sovereign bonds, corporate bonds and global bonds for S/2,116,903,000, S/1,387,643,000 and S/1,497,451,000, respectively, in each of these years. The following table shows the credit quality and maximum exposure to credit risk based on the Group’s internal credit rating of debt instruments measured at fair value through other comprehensive income as of December 31, 2021 and 2020. The amounts presented do not consider impairment. 2021 2020 Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 1,917,827 — — 1,917,827 7,051,739 — — 7,051,739 Standard grade 14,815,454 896,506 — 15,711,960 10,638,473 31,939 — 10,670,412 Sub-standard — — — — — 180,201 — 180,201 Impaired Individual — — — — — — — Total 16,733,281 896,506 — 17,629,787 17,690,212 212,140 — 17,902,352 () As of December 31, 2020, C ing (c) The Group, according to the business model applied to these debt instruments, has the capacity to hold these investments for a sufficient period that allows the early recovery of the fair value, up to the maximum period for the early recovery or the due date. The following table shows the analysis of changes in fair value and the corresponding expected credit loss: 2021 Gross carrying amount of debt instruments measured at fair value through other Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Beginning of year balances 17,690,212 212,140 — 17,902,352 New originated or purchased assets 4,515,849 — — 4,515,849 Assets matured or derecognized (excluding write-offs) (3,104,080 ) (149,785 ) — (3,253,865 ) Change in fair value (2,845,868 ) 608,321 — (2,237,547 ) Transfers to Stage 1 3,979 (3,979 ) — — Transfers to Stage 2 (217,915 ) 217,915 — — Transfers to Stage 3 — — — — Write-offs — — — — Foreign exchange effect 691,104 11,894 — 702,998 End of year balances 16,733,281 896,506 — 17,629,787 2021 Movement of the allowance for expected credit losses for debt instruments measured at fair value through other comprehensive income Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of the period 9,417 62,143 — 71,560 New originated or purchased assets 2,723 246 — 2,969 Assets matured or derecognized (excluding write-offs) (3,360 ) (27 ) — (3,387 ) Transfers to Stage 1 1,058 (1,058 ) — — Transfers to Stage 2 (857 ) 857 — — Transfers to Stage 3 — — — — Effect on the expected credit loss due to the change of the stage during the year — 15,696 — 15,696 Others () 80 (46,256 ) — (46,176 ) Write-offs — — — — Recoveries — — — — Foreign exchange effect 395 51 — 446 Expected credit loss at the end of the period 9,456 31,652 — 41,108 () Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year. 2020 Gross carrying amount of debt instruments measured at fair value through other Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Beginning of year balances 13,676,854 333,175 — 14,010,029 New originated or purchased assets 6,361,898 7,956 — 6,369,854 Assets matured or derecognized (excluding write-offs) (3,024,176 ) — (9,780 ) (3,033,956 ) Change in fair value 388,695 (129,146 ) (15,318 ) 244,231 Transfers to Stage 1 — — — — Transfers to Stage 2 — — — — Transfers to Stage 3 (25,098 ) — 25,098 — Write-offs — — — — Foreign exchange effect 312,039 155 — 312,194 End of year balances 17,690,212 212,140 — 17,902,352 2020 Movement of the allowance for expected credit losses for debt instruments Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of the period 6,849 27,894 — 34,743 New originated or purchased assets 120 — — 120 Assets matured or derecognized (excluding write-offs) (811 ) — (8,068 ) (8,879 ) Transfers to Stage 1 — — — — Transfers to Stage 2 — — — — Transfers to Stage 3 (422 ) — 422 — Effect on the expected credit loss due to the change of the stage during the year — — 7,646 7,646 Others () (230 ) 34,247 — 34,017 Write-offs — — — — Recoveries — — — — Foreign exchange effect 3,911 2 — 3,913 Expected credit loss at the end of the period 9,417 62,143 — 71,560 () Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year. In the determination of the expected loss for the portfolio of financial investments, for the years 2021 and 2020, it has not been necessary to perform a subsequent adjustment to the model because it captures the expected loss in a satisfactory manner considering the Group portfolio investments. As a result of the assessment of the impairment of its debt instruments at fair value through other comprehensive income, the Group recorded a reversal of impairment of during 2021 and 2020, respectively, which are presented in the caption “Recovery (loss) to impairment of financial investments” in the consolidated statement of income. The movement of unrealized results of investments at fair value through other comprehensive income, net of Income Tax and non-controlling (d) As of December 31, 2021 and 2020, investments at amortized cost corresponds to Sovereign Bonds of the Republic of Peru issued in Soles, for an amount of S/3,296,030,000 and S/2,707,298,000, respectively, including accrued interest. Said investments present low credit risk and the expected credit loss is not significant. As of December 31, 2021 and 2020, these investments have maturity dates that range from September 2023 to August 2037, have accrued interest at effective annual rates ranging from 4.29 percent and 6.58 percent, and estimated fair value amounting to approximately S/3,181,392,000 (as of December 31, 2020, their maturity dates ranged from September 2023 to August 2037, accrued interests at effective annual rates between 4.29 percent and 5.15 percent, and its estimated fair value amounted to approximately S/2,988,539,000). During 2019, the Government of the Republic of Peru performed public offerings to buyback certain sovereign bonds, with the purpose of renewing its debt and funding the fiscal deficit. Considering the purpose of this offering, subsequently to it, there should not be existing remaining sovereign bonds of the repurchased issuances or, in case of existing, they would become illiquid on the market. In that sense, Interbank took part of these public offerings and sold to the Government of the Republic of Peru sovereign bonds classified as investments at amortized cost for approximately S/340,518,000, generating a gain amounting to S/8,474,000, which was recorded in the caption “Net gain from derecognition of financial investments at amortized cost” of the consolidated statement of income. Notwithstanding the aforementioned, and with the purpose of maintaining its asset management strategy, Interbank As of December 31, 2021 and 2020, Interbank keeps loans with the BCRP that are guaranteed with these sovereign bonds, classified as restricted, for approximately S/1,643,293,000 and S/1,071,740,000, respectively; see Note 12(b). (e) The composition of financial instruments at fair value through profit or loss is as follows: 2021 2020 S/(000) S/(000) Equity instruments Local and foreign mutual funds and investment funds participations 1,830,098 1,260,929 Listed shares 651,813 396,605 Non-listed 184,973 122,013 Debt instruments Indexed Certificates of Deposit issued by the BCRP — 182,888 Corporate, leasing and subordinated bonds 39,387 80,342 Total 2,706,271 2,042,777 As of December 31, 2021 and 2020, investments at fair value through profit or loss include investments held for trading for approximately S/282,781,000 and S/357,325,000, respectively; and those assets that are necessarily measured at fair value through profit or loss for approximately S/2,423,490,000 and S/1,685,452,000, respectively. As of December 31, 2021, 2020 and 2019, the Group recognized gains from valuation of instruments at fair value through profit or loss of in the (f) As of December 31, 2021 and 2020, the composition of equity instruments measured at fair value through other comprehensive income is as follows: 2021 2020 S/(000) S/(000) Listed shares (g) 583,684 1,337,189 Non-listed 40,034 36,359 Total 623,718 1,373,548 As of December 31, 2021 and 2020, it corresponds to investments in shares in the biological sciences, distribution of machinery, energy, telecommunications, financial and massive consumption sectors that are listed on domestic and foreign markets. During 2021, 2020 and 2019, the Group received dividends from these investments for approximately (g) In October 2021, the Group sold the 2,396,920 shares it held in InRetail Peru Corp. (a related entity), which represented 2.33 percent of its capital stock and which were irrevocably designated at fair value through other comprehensive income. The shares are traded on the Lima Stock Exchange, at market value for a total amount of US$84,108,000, equivalent to S/341,646,000. Since the acquisition date, the Group had recorded a cumulative gain on valuation for approximately S/270,993,000. In accordance with the provisions of IFRS 9 and considering the classification of this investment; this gain was recorded as a decrease in the caption “Unrealized results, net” and an increase in the caption “Retained earnings” of the consolidated statements of changes in equity. In addition, during 2021, the Group other shares, which were irrevocably designated at fair value through other comprehensive income. The amount of the sale was shares for an amount of , generating total losses of approximately . Said gains and losses were reclassified to caption “Retained Earnings” of the consolidated statement of changes in equity. (h) The following is the balance of investments at fair value through other comprehensive income (debt and equity instruments) and investments at amortized cost as of December 31, 2021 and 2020 classified by contractual maturity (without including accrued interest): 2021 2020 Investments at fair value through other comprehensive income Investments at amortized cost Investments at fair value through other comprehensive income Investments at amortized cost S/(000) S/(000) S/(000) S/(000) Up to 3 months 1,597,490 — 995,001 — From 3 months to 1 year 185,274 — 188,848 — From 1 to 3 years 1,126,012 1,143,436 686,905 499,125 From 3 to 5 years 2,418,557 456,784 1,190,562 652,230 From 5 years onwards 12,302,454 1,624,954 14,841,036 1,499,575 Equity instruments (without maturity) 623,718 — 1,373,548 — Total 18,253,505 3,225,174 19,275,900 2,650,930 (i) Below are the debt instruments measured at fair value through other comprehensive income and at amortized cost according to the stages indicated by IFRS 9 as of December 31, 2021 and 2020: 2021 Debt instruments measured at fair value through other comprehensive income and at amortized cost Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Sovereign Bonds of the Republic of Peru 9,944,527 — — 9,944,527 Corporate, leasing and subordinated bonds 7,342,649 809,531 — 8,152,180 Variable interest Certificates of Deposit issued by the BCRP 1,440,944 — — 1,440,944 Negotiable Certificates of Deposit issued by the BCRP 179,207 — — 179,207 Global Bonds of the Republic of Peru 526,723 — — 526,723 Bonds guaranteed by the Peruvian government 524,405 — — 524,405 Global Bonds of the Republic of Colombia — 86,975 — 86,975 Total 19,958,455 896,506 — 20,854,961 2020 Debt instruments measured at fair value through other comprehensive income and at amortized cost Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Sovereign Bonds of the Republic of Peru 9,005,273 — — 9,005,273 Corporate, leasing and subordinated bonds 8,744,627 212,140 — 8,956,767 Negotiable Certificates of Deposit issued by the BCRP 1,283,726 — — 1,283,726 Bonds guaranteed by the Peruvian government 646,677 — — 646,677 Global Bonds of the Republic of Peru 500,980 — — 500,980 Global Bonds of the Republic of Colombia 159,859 — — 159,859 Total 20,341,142 212,140 — 20,553,282

Loans, net

Loans, net	12 Months Ended
Loans, net	Dec. 31, 2021
Disclosure of financial assets [abstract]
Loans, net	6. Loan, net (a) This caption is made up as follows: 2021 2020 S/(000) S/(000) Direct loans Loans () 35,490,230 34,718,320 Credit cards and other loans () 4,814,758 4,379,884 Leasing 1,110,958 1,211,324 Factoring 867,765 571,994 Discounted notes 572,334 468,664 Advances and overdrafts 40,978 39,414 Refinanced loans 236,520 287,119 Past due and under legal collection loans 1,554,679 1,405,185 44,688,222 43,081,904 Plus (minus) Accrued interest from performing loans 404,923 445,122 Unearned interest and interest collected in advance (22,645 ) (22,752 ) Impairment allowance for loans (d) (2,064,917 ) (2,984,851 ) Total direct loans, net 43,005,583 40,519,423 Indirect loans, Note 18(a) 4,440,458 4,611,931 () As of December 31, 2021 (*) As of December 31, 2021 and 2020, it includes non-revolving (b) The classification of the direct loan portfolio is as follows: 2021 2020 S/(000) S/(000) Commercial loans (c.1) 22,118,918 22,001,567 Consumer loans (c.1) 12,514,499 11,416,175 Mortgage loans (c.1) 8,552,304 7,721,267 Small and micro-business loans (c.1) 1,502,501 1,942,895 Total 44,688,222 43,081,904 During 2020, the balance of the direct loans includes disbursements made by Interbank within the “Reactiva Peru” program for approximately The balance of rescheduled loans under the “Reactiva Peru” program as of December 31, 2021 and 2020 is as follows: 2021 2020 S/(000) S/(000) Commercial loans 3,848,904 5,158,721 Small and micro-business loans 1,047,233 1,457,047 Total 4,896,137 6,615,768 For purposes of estimating the impairment loss in accordance with IFRS 9, the Group’s loans is segmented into homogeneous groups that share similar risk characteristics; the Group determined these 3 types of portfolios: Retail Banking (consumer and mortgage loans), Commercial Banking (commercial loans) and Small Business Banking (loans to small and micro-business). (c) The following table shows the credit quality and maximum exposure to credit risk based on the Group’s internal credit rating as of December 31, 2021 and 2020. The amounts presented do not consider impairment. 2021 2020 Direct loans, (c.1) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 33,465,863 428,269 — 33,894,132 29,056,184 1,268,445 — 30,324,629 Standard grade 4,408,249 371,023 — 4,779,272 4,354,168 1,534,936 — 5,889,104 Sub-standard 1,918,709 1,191,914 — 3,110,623 692,669 1,159,438 — 1,852,107 Past due but not impaired 729,660 862,359 — 1,592,019 790,257 1,781,871 — 2,572,128 Impaired Individually — — 41,069 41,069 — — 7,678 7,678 Collectively — — 1,271,107 1,271,107 — — 2,436,258 2,436,258 Total direct loans 40,522,481 2,853,565 1,312,176 44,688,222 34,893,278 5,744,690 2,443,936 43,081,904 2021 2020 Contingent Credits: Guarantees and stand-by commercial loans) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 3,871,575 347,420 — 4,218,995 3,938,193 460,431 — 4,398,624 Standard grade 79,334 798 — 80,132 104,499 68,379 — 172,878 Sub-standard 33,453 82,821 — 116,274 65 10,302 — 10,367 Past due but not impaired — — — — — — — — Impaired Individually — — 12,909 12,909 — — 22,607 22,607 Collectively — — 12,148 12,148 — — 7,455 7,455 Total indirect loans 3,984,362 431,039 25,057 4,440,458 4,042,757 539,112 30,062 4,611,931 (c.1) The following tables show the credit quality and maximum exposure to credit risk for each classification of the direct loans: 2021 2020 Commercial loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 16,535,489 372,946 — 16,908,435 15,876,174 757,184 — 16,633,358 Standard grade 2,229,068 163,143 — 2,392,211 2,902,150 966,358 — 3,868,508 Sub-standard 1,094,980 509,141 — 1,604,121 304,843 124,287 — 429,130 Past due but not impaired 376,301 324,017 — 700,318 419,007 414,829 — 833,836 Impaired Individually — — 41,069 41,069 — — 7,678 7,678 Collectively — — 472,764 472,764 — — 229,057 229,057 Total direct loans 20,235,838 1,369,247 513,833 22,118,918 19,502,174 2,262,658 236,735 22,001,567 2021 2020 Consumer loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 9,365,186 53,219 — 9,418,405 6,615,423 209,136 — 6,824,559 Standard grade 1,386,872 75,474 — 1,462,346 798,142 400,173 — 1,198,315 Sub-standard 527,381 391,980 — 919,361 135,137 539,175 — 674,312 Past due but not impaired 89,186 270,241 — 359,427 133,187 882,195 — 1,015,382 Impaired Individually — — — — — — — — Collectively — — 354,960 354,960 — — 1,703,607 1,703,607 Total direct loans 11,368,625 790,914 354,960 12,514,499 7,681,889 2,030,679 1,703,607 11,416,175 2021 2020 Mortgage loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 6,749,848 1,838 — 6,751,686 5,447,111 24,010 — 5,471,121 Standard grade 715,652 43,702 — 759,354 422,425 145,076 — 567,501 Sub-standard 287,750 159,549 — 447,299 217,289 371,910 — 589,199 Past due but not impaired 231,610 93,827 — 325,437 233,595 416,371 — 649,966 Impaired Individually — — — — — — — — Collectively — — 268,528 268,528 — — 443,480 443,480 Total direct loans 7,984,860 298,916 268,528 8,552,304 6,320,420 957,367 443,480 7,721,267 2021 2020 Small and micro-business loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 815,340 266 — 815,606 1,117,476 278,115 — 1,395,591 Standard grade 76,657 88,704 — 165,361 231,451 23,329 — 254,780 Sub-standard 8,598 131,244 — 139,842 35,400 124,066 — 159,466 Past due but not impaired 32,563 174,274 — 206,837 4,468 68,476 — 72,944 Impaired Individually — — — — — — — — Collectively — — 174,855 174,855 — — 60,114 60,114 Total direct loans 933,158 394,488 174,855 1,502,501 1,388,795 493,986 60,114 1,942,895 (d) The balances of the direct and indirect loan portfolio and th e (d.1) Direct loans 2021 2020 Gross carrying amount of direct loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 34,893,278 5,744,690 2,443,936 43,081,904 34,822,014 2,540,245 894,885 38,257,144 New originated or purchased assets 21,545,125 — — 21,545,125 21,449,051 — — 21,449,051 Assets matured or derecognized (excluding write-offs) (14,791,609 ) (760,419 ) (126,811 ) (15,678,839 ) (13,398,763 ) (484,271 ) (68,664 ) (13,951,698 ) Transfers to Stage 1 4,351,705 (3,843,213 ) (508,492 ) — 730,043 (728,403 ) (1,640 ) — Transfers to Stage 2 (2,064,223 ) 2,730,130 (665,907 ) — (5,701,687 ) 5,737,777 (36,090 ) — Transfers to Stage 3 (810,812 ) (775,058 ) 1,585,870 — (1,105,357 ) (1,232,556 ) 2,337,913 — Write-offs — — (1,444,538 ) (1,444,538 ) — — (925,960 ) (925,960 ) Others () (3,593,568 ) (316,605 ) (16,412 ) (3,926,585 ) (2,833,086 ) (146,760 ) 216,109 (2,763,737 ) Foreign exchange effect 992,585 74,040 44,530 1,111,155 931,063 58,658 27,383 1,017,104 End of year balances 40,522,481 2,853,565 1,312,176 44,688,222 34,893,278 5,744,690 2,443,936 43,081,904 2021 2020 Changes in the allowance for expected credit losses for direct loans, see (d.1.1) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of year balances 180,241 1,145,207 1,659,403 2,984,851 461,892 394,773 538,114 1,394,779 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 397,989 — — 397,989 451,031 — — 451,031 Assets matured or derecognized (excluding write-offs) (114,680 ) (65,927 ) (43,917 ) (224,524 ) (83,688 ) (59,007 ) (33,298 ) (175,993 ) Transfers to Stage 1 439,400 (438,283 ) (1,117 ) — 75,293 (74,069 ) (1,224 ) — Transfers to Stage 2 (208,937 ) 428,732 (219,795 ) — (464,875 ) 480,358 (15,483 ) — Transfers to Stage 3 (116,057 ) (271,149 ) 387,206 — (78,182 ) (364,587 ) 442,769 — Impact on the expected credit loss for credits that change stage in the year (*) (107,177 ) (238,805 ) 239,241 (106,741 ) (97,685 ) 770,405 1,478,591 2,151,311 Others () 479,443 (159,658 ) 13,495 333,280 (86,483 ) (17,357 ) 54,482 (49,358 ) Total 769,981 (745,090 ) 375,113 400,004 (284,589 ) 735,743 1,925,837 2,376,991 Write-offs — — (1,525,094 ) (1,525,094 ) — — (925,960 ) (925,960 ) Recovery of written–off loans — — 181,969 181,969 — — 106,395 106,395 Foreign exchange effect 6,234 4,764 12,189 23,187 2,938 14,691 15,017 32,646 Expected credit loss at the end of year balances 956,456 404,881 703,580 2,064,917 180,241 1,145,207 1,659,403 2,984,851 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (partial amortizations that did not represent a reduction or derecognized of the loan), and (ii) the execution of contingent loans (conversion of indirect debt into direct debt). () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 (d.1.1) The following tables show the movement of the allowance for expected credit losses for each classification of the direct loan portfolio: 2021 2020 Commercial loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 71,272 98,040 68,448 237,760 54,693 24,399 67,158 146,250 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 30,045 — — 30,045 118,602 — — 118,602 Assets derecognized or matured (excluding write-offs) (33,005 ) (12,728 ) (2,726 ) (48,459 ) (21,764 ) (5,610 ) (3,272 ) (30,646 ) Transfers to Stage 1 26,456 (26,456 ) — — 2,759 (2,759 ) — — Transfers to Stage 2 (19,847 ) 19,847 — — (40,813 ) 40,813 — — Transfers to Stage 3 (22,205 ) (16,355 ) 38,560 — (1,112 ) (1,772 ) 2,884 — Impact on the expected credit loss for credits that change stage in the year () (16,399 ) 44,934 143,162 171,697 (4,594 ) 46,314 22,446 64,166 Others () 58,996 (50,913 ) (44,625 ) (36,542 ) (39,045 ) (14,597 ) 2,963 (50,679 ) Total 24,041 (41,671 ) 134,371 116,741 14,033 62,389 25,021 101,443 Write-offs — — (27,392 ) (27,392 ) — — (27,817 ) (27,817 ) Recovery of written–off loans — — 1,404 1,404 — — 1,756 1,756 Foreign exchange effect 5,561 3,731 5,636 14,928 2,546 11,252 2,330 16,128 Expected credit loss at end of year 100,874 60,100 182,467 343,441 71,272 98,040 68,448 237,760 2021 2020 Consumer loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 85,321 901,602 1,426,470 2,413,393 384,989 332,697 340,914 1,058,600 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 348,647 — — 348,647 185,014 — — 185,014 Assets derecognized or matured (excluding write-offs) (77,181 ) (49,433 ) (25,906 ) (152,520 ) (57,327 ) (49,644 ) (18,275 ) (125,246 ) Transfers to Stage 1 382,412 (381,300 ) (1,112 ) — 57,658 (56,434 ) (1,224 ) — Transfers to Stage 2 (149,863 ) 362,940 (213,077 ) — (364,594 ) 368,484 (3,890 ) — Transfers to Stage 3 (77,865 ) (223,051 ) 300,916 — (73,702 ) (353,230 ) 426,932 — Impact on the expected credit loss for loans that change stage in the year () (74,056 ) (332,709 ) (22,895 ) (429,660 ) (85,873 ) 630,793 1,363,177 1,908,097 Others () 364,973 (15,296 ) 109,462 459,139 39,014 26,254 79,720 144,988 Total 717,067 (638,849 ) 147,388 225,606 (299,810 ) 566,223 1,846,440 2,112,853 Write-offs — — (1,414,948 ) (1,414,948 ) — — (868,121 ) (868,121 ) Recovery of written–off loans — — 175,287 175,287 — — 100,760 100,760 Foreign exchange effect 33 466 1,844 2,343 142 2,682 6,477 9,301 Expected credit loss at end of year 802,421 263,219 336,041 1,401,681 85,321 901,602 1,426,470 2,413,393 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 2021 2020 Mortgage loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 11,123 62,782 114,079 187,984 9,418 22,788 89,476 121,682 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 2,357 — — 2,357 2,125 — — 2,125 Assets derecognized or matured (excluding (1,787 ) (1,038 ) (12,929 ) (15,754 ) (932 ) (1,972 ) (10,652 ) (13,556 ) Transfers to Stage 1 9,458 (9,458 ) — — 13,011 (13,011 ) — — Transfers to Stage 2 (2,896 ) 9,457 (6,561 ) — (11,306 ) 22,819 (11,513 ) — Transfers to Stage 3 (1,106 ) (1,753 ) 2,859 — (430 ) (4,667 ) 5,097 — Impact on the expected credit loss for credits that change stage in the year () (4,155 ) (20,041 ) (11,576 ) (35,772 ) (5,902 ) 34,008 72,212 100,318 Others () (915 ) 2,170 11,800 13,055 4,920 2,066 (32,125 ) (25,139 ) Total 956 (20,663 ) (16,407 ) (36,114 ) 1,486 39,243 23,019 63,748 Write-offs — — (2,419 ) (2,419 ) — — (4,350 ) (4,350 ) Recovery of written–off loans — — — — — — — — Foreign exchange effect 590 562 4,597 5,749 219 751 5,934 6,904 Expected credit loss at end of year 12,669 42,681 99,850 155,200 11,123 62,782 114,079 187,984 2021 2020 Small and micro-business loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 12,525 82,783 50,406 145,714 12,792 14,889 40,566 68,247 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 16,940 — — 16,940 145,290 — — 145,290 Assets derecognized or matured (excluding write-offs) (2,707 ) (2,728 ) (2,356 ) (7,791 ) (3,665 ) (1,781 ) (1,099 ) (6,545 ) Transfers to Stage 1 21,074 (21,069 ) (5 ) — 1,865 (1,865 ) — — Transfers to Stage 2 (36,331 ) 36,488 (157 ) — (48,162 ) 48,242 (80 ) — Transfers to Stage 3 (14,881 ) (29,990 ) 44,871 — (2,938 ) (4,918 ) 7,856 — Impact on the expected credit loss for loans that change stage in the year (*) (12,567 ) 69,011 130,550 186,994 (1,316 ) 59,290 20,756 78,730 Others () 56,389 (95,619 ) (63,142 ) (102,372 ) (91,372 ) (31,080 ) 3,924 (118,528 ) Total 27,917 (43,907 ) 109,761 93,771 (298 ) 67,888 31,357 98,947 Write-offs — — (80,335 ) (80,335 ) — — (25,672 ) (25,672 ) Recovery of written–off loans — — 5,278 5,278 — — 3,879 3,879 Foreign exchange effect 50 5 112 167 31 6 276 313 Expected credit loss at end of year 40,492 38,881 85,222 164,595 12,525 82,783 50,406 145,714 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 (d.2) Indirect loans (substantially, all indirect loans correspond to commercial loans) 2021 2020 Gross carrying amount of contingent credits, stand-by Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 4,042,757 539,112 30,062 4,611,931 3,849,152 222,418 30,407 4,101,977 New originated or purchased assets 1,667,947 — — 1,667,947 1,696,200 — — 1,696,200 Assets derecognized or matured (1,887,316 ) (139,391 ) (13,564 ) (2,040,271 ) (1,246,157 ) (52,739 ) (1,721 ) (1,300,617 ) Transfers to Stage 1 114,321 (114,261 ) (60 ) — 110,554 (110,554 ) — — Transfers to Stage 2 (136,230 ) 136,230 — — (502,937 ) 502,937 — — Transfers to Stage 3 (3,065 ) (5,325 ) 8,390 — (424 ) (749 ) 1,173 — Others () (14,239 ) (15,369 ) — (29,608 ) (28,271 ) (32,605 ) — (60,876 ) Foreign exchange effect 200,187 30,043 229 230,459 164,640 10,404 203 175,247 End of year balances 3,984,362 431,039 25,057 4,440,458 4,042,757 539,112 30,062 4,611,931 2021 2020 Changes in the allowance for expected credit losses for contingent credits, guarantees and stand-by letters, import and export letters of Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S(000) S(000) S(000) S(000) S(000) S(000) S(000) S(000) Expected credit loss at beginning of year balances 15,741 18,945 23,037 57,723 16,367 4,720 18,607 39,694 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 4,016 — — 4,016 5,816 — — 5,816 Assets derecognized or matured (8,737 ) (1,222 ) (9,991 ) (19,950 ) (2,859 ) (640 ) (254 ) (3,753 ) Transfers to Stage 1 485 (474 ) (11 ) — 1,681 (1,681 ) — — Transfers to Stage 2 (1,464 ) 1,464 — — (7,493 ) 7,493 — — Transfers to Stage 3 (754 ) (294 ) 1,048 — (89 ) (32 ) 121 — Impact on the expected credit loss for credits that change stage in the year (*) (138 ) 542 681 1,085 (1,476 ) 7,578 596 6,698 Others () (1,198 ) (815 ) (1,565 ) (3,578 ) 3,085 1,185 3,922 8,192 Total (7,790 ) (799 ) (9,838 ) (18,427 ) (1,335 ) 13,903 4,385 16,953 Foreign exchange effect 643 346 44 1,033 709 322 45 1,076 Expected credit loss at the end of year balances, Note 10(a) 8,594 18,492 13,243 40,329 15,741 18,945 23,037 57,723 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (partial amortizations that did not represent a reduction or derecognized of the loan), and (ii) the execution of contingent loans (conversion of indirect debt into direct debt). () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). (**) With the purpose of reflecting the impact of the uncertainty due to the Covid-19 (e) In Management’s opinion, the allowance for loan losses recorded as of December 31, 2021 and 2020, has been established in accordance with IFRS 9; and it is sufficient to cover incurred losses on the loan portfolio. (f) The interest that the loan portfolio generates is freely agreed considering the interest rates prevailing on the market. In March 2021, the government published Act No. 31143, “Act Protecting Consumers of Financial Services from Usury”, through which the Congress of the Republic of Peru established that the BCRP has ability to establish participants in (g) Interest income from loans classified in Stage 3 is calculated through the effective interest rate adjusted for credit quality at amortized cost. (h) The refinanced loans during the 2021 period amounted to approximately S/114,747,000 (S/188,311,000, during 2020) which had no significant impact on the consolidated statement of income. During 2020, the Group has modified the contractual conditions of a determined number of loans as relief for its clients’ liquidity as a Covid-19 Additionally, during 2021, the Group has modified the contractual conditions of a determined number of loans that were granted under the “Reactiva Peru” program, for a total amount of approximately S/2,012,855,000. Said loans were not deemed as refinanced loans. As of December 31, 2021, the balance of rescheduled loans amounts to (i) The table below presents the maturity of direct loan portfolio without including accrued interest, interest to be accrued and interest collected in advance as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Outstanding Up to 1 month 3,345,496 3,107,011 From 1 to 3 months 5,935,876 4,197,570 From 3 months to 1 year 10,222,266 9,619,503 From 1 to 5 years 18,131,367 19,720,158 Over 5 years 5,498,538 5,032,477 43,133,543 41,676,719 Past due and under legal collection loans, see (i.1) - Up to 4 months 512,669 259,557 Over 4 months 515,237 725,715 Under legal collection 526,773 419,913 44,688,222 43,081,904 (i.1) The tables below present past due and under legal collection loans for each classification of the direct loan portfolio: 2021 2020 S/(000) S/(000) Commercial loans Up to 4 months 226,342 20,051 Over 4 months 187,670 72,162 Under legal collection 224,948 159,586 638,960 251,799 Consumer loans Up to 4 months 77,144 159,745 Over 4 months 205,038 520,026 Under legal collection 83,747 73,726 365,929 753,497 2021 2020 S/(000) S/(000) Mortgage loans Up to 4 months 32,230 42,906 Over 4 months 65,878 124,480 Under legal collection 177,418 146,697 275,526 314,083 Small and micro-business loans Up to 4 months 176,953 36,855 Over 4 months 56,651 9,047 Under legal collection 40,660 39,904 274,264 85,806 See credit risk analysis in Note 30.1 (j) Part of the loan portfolio is collateralized with guarantees received from clients, which mainly consist of mortgages, trust assignments, financial instruments as well as industrial commercial pledges. (k) The following tables present the maturities of direct and indirect loans of Stages 2 and 3 as of December 31, 2021 and 2020, as follows: • Stage 2: Loans with maturity longer or shorter than 30 days, regardless the criteria that caused their classification into Stage 2. • Stage 3: Loans with maturity longer or shorter than 90 days, regardless the criteria that caused their classification into Stage 3. 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 2,825,245 318,953 — — 2,825,245 318,953 5,718,511 976,357 — — 5,718,511 976,357 90 days — — 1,505 709 1,505 709 — — 1,136,642 883,880 1,136,642 883,880 Maturity longer than: 30 days 459,359 104,420 — — 459,359 104,420 565,291 187,795 — — 565,291 187,795 90 days — — 1,335,728 716,114 1,335,728 716,114 — — 1,337,356 798,560 1,337,356 798,560 Total 3,284,604 423,373 1,337,233 716,823 4,621,837 1,140,196 6,283,802 1,164,152 2,473,998 1,682,440 8,757,800 2,846,592 (k.1) The following tables present the maturities of direct and indirect loans of Stages 2 and 3 as of December 31, 2021 and 2020, for each classification: 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Commercial loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 1,663,448 60,842 — — 1,663,448 60,842 2,769,968 112,532 — — 2,769,968 112,532 90 days — — 134 20 134 20 — — 28,333 1,108 28,333 1,108 Maturity longer than: 30 days 136,838 17,750 — — 136,838 17,750 31,802 4,453 — — 31,802 4,453 90 days — — 538,756 195,690 538,756 195,690 — — 238,464 90,377 238,464 90,377 Total 1,800,286 78,592 538,890 195,710 2,339,176 274,302 2,801,770 116,985 266,797 91,485 3,068,567 208,470 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Consumer loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 620,485 195,221 — — 620,485 195,221 1,598,404 735,773 — — 1,598,404 735,773 90 days — — 578 509 578 509 — — 984,092 822,442 984,092 822,442 Maturity longer than: 30 days 170,429 67,998 — — 170,429 67,998 432,275 165,829 — — 432,275 165,829 90 days — — 354,382 335,532 354,382 335,532 — — 719,515 604,028 719,515 604,028 Total 790,914 263,219 354,960 336,041 1,145,874 599,260 2,030,679 901,602 1,703,607 1,426,470 3,734,286 2,328,072 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Mortgage loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 246,833 33,713 — — 246,833 33,713 881,913 55,579 — — 881,913 55,579 90 days — — 232 83 232 83 — — 123,737 59,910 123,737 59,910 Maturity longer than: 30 days 52,083 8,968 — — 52,083 8,968 75,454 7,203 — — 75,454 7,203 90 days — — 268,296 99,767 268,296 99,767 — — 319,743 54,169 319,743 54,169 Total 298,916 42,681 268,528 99,850 567,444 142,531 957,367 62,782 443,480 114,079 1,400,847 176,861 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Small and micro- business loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 294,479 29,177 — — 294,479 29,177 468,226 72,473 — — 468,226 72,473 90 days — — 561 97 561 97 — — 480 420 480 420 Maturity longer than: 30 days 100,009 9,704 — — 100,009 9,704 25,760 10,310 — — 25,760 10,310 90 days — — 174,294 85,125 174,294 85,125 — — 59,634 49,986 59,634 49,986 Total 394,488 38,881 174,855 85,222 569,343 124,103 493,986 82,783 60,114 50,406 554,100 133,189 (l) The following tables present the exposure and the expected credit losses by economic sector for direct loans as of December 31, 2021 and 2020: 2021 Carrying amount Expected credit loss Percentage expected credit loss Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Direct loans Consumer loans 11,368,625 790,914 354,960 12,514,499 802,421 263,219 336,041 1,401,681 7.1 % 33.3 % 94.7 % 11.2 % Mortgage loans 7,984,860 298,916 268,528 8,552,304 12,669 42,681 99,850 155,200 0.2 % 14.3 % 37.2 % 1.8 % Commerce 4,312,851 587,020 288,015 5,187,886 66,774 56,404 128,780 251,958 1.5 % 9.6 % 44.7 % 4.9 % Manufacturing 4,302,980 357,496 90,736 4,751,212 15,944 8,059 29,627 53,630 0.4 % 2.3 % 32.7 % 1.1 % Professional, scientific and technical activities 3,730,237 183,600 95,722 4,009,559 22,647 9,045 31,143 62,835 0.6 % 4.9 % 32.5 % 1.6 % Communications, storage and transportation 1,212,288 201,274 96,227 1,509,789 13,393 8,637 28,837 50,867 1.1 % 4.3 % 30.0 % 3.4 % Agriculture 1,726,488 39,153 11,722 1,777,363 2,547 342 1,672 4,561 0.1 % 0.9 % 14.3 % 0.3 % Electricity, gas, water and oil 863,358 55,895 260 919,513 2,856 439 161 3,456 0.3 % 0.8 % 61.9 % 0.4 % Leaseholds and real estate activities 487,331 172,016 35,160 694,507 3,701 1,789 12,451 17,941 0.8 % 1.0 % 35.4 % 2.6 % Construction and infrastructure 651,956 69,781 50,175 771,912 4,747 9,451 24,781 38,979 0.7 % 13.5 % 49.4 % 5.0 % Others 3,881,507 97,500 20,671 3,999,678 8,757 4,815 10,237 23,809 0.2 % 4.9 % 49.5 % 0.6 % Total direct loans 40,522,481 2,853,565 1,312,176 44,688,222 956,456 404,881 703,580 2,064,917 2.4 % 14.2 % 53.6 % 4.6 % 2020 Carrying amount Expected credit loss Percentage expected credit loss Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Direct loans Consumer loans 7,681,889 2,030,679 1,703,607 11,416,175 85,321 901,602 1,426,470 2,413,393 1.1 % 44.4 % 83.7 % 21.1 % Mortgage loans 6,320,420 957,367 443,480 7,721,267 11,123 62,782 114,079 187,984 0.2 % 6.6 % 25.7 % 2.4 % Commerce 4,507,639 713,080 121,161 5,341,880 24,187 88,353 52,798 165,338 0.5 % 12.4 % 43.6 % 3.1 % Manufacturing 3,620,700 454,798 59,896 4,135,394 10,973 24,617 21,186 56,776 0.3 % 5.4 % 35.4 % 1.4 % Professional, scientific and technical activities 3,744,307 251,939 26,744 4,022,990 15,209 12,549 8,741 36,499 0.4 % 5.0 % 32.7 % 0.9 % Communications, storage and transportation 1,374,402 411,371 51,400 1,837,173 6,146 22,008 16,265 44,419 0.4 % 5.3 % 31.6 % 2.4 % Agriculture 1,379,700 103,184 336 1,483,220 1,726 1,781 119 3,626 0.1 % 1.7 % 35.4 % 0.2 % Electricity, gas, water and oil 757,907 314,483 — 1,072,390 1,291 8,944 — 10,235 0.2 % 2.8 % — 1.0 % Leaseholds and real estate activities 837,719 98,070 2,258 938,047 13,063 3,318 1,208 17,589 1.6 % 3.4 % 53.5 % 1.9 % Construction and infrastructure 662,430 245,735 28,218 936,383 3,806 4,683 15,394 23,883 0.6 % 1.9 % 54.6 % 2.6 % Others 4,006,165 163,984 6,836 4,176,985 7,396 14,570 3,143 25,109 0.2 % 8.9 % 46.0 % 0.6 % Total direct loans 34,893,278 5,744,690 2,443,936 43,081,904 180,241 1,145,207 1,659,403 2,984,851 0.5 % 19.9 % 67.9 % 6.9 % (m) The following tables present the exposure and the expected credit losses by economic sector for indirect loans as of December 31, 2021 and 2020: 2021 Carrying amount Expected credit loss Percentage expected credit loss Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Indirect loans Commerce 238,699 1,726 80 240,505 382 78 51 511 0.2 % 4.5 % 63.8 % 0.2 % Manufacturing 409,193 357 — 409,550 288 4 — 292 0.1 % 1.1 % 0.0 % 0.1 % Professional, scientific and technical activities 1,200,833 50,564 402 1,251,799 1,651 992 48 2,691 0.1 % 2.0 % 11.9 % 0.2 % Communications, storage and transportation 565,359 110,311 — 675,670 416 174 — 590 0.1 % 0.2 % 0.0 % 0.1 % Agriculture 3,190 4 16 3,210 2 — 2 4 0.1 % 0.0 % 12.5 % 0.1 % Electricity, gas, water and oil 143,789 — — 143,789 89 — — 89 0.1 % 0.0 % 0.0 % 0.1 % Leaseholds and real estate activities 72,809 16,187 — 88,996 412 250 — 662 0.6 % 1.5 % 0.0 % 0.7 % Construction and infrastructure 501,712 168,980 24,559 695,251 4,785 4,721 13,142 22,648 1.0 % 2.8 % 53.5 % 3.3 % Others 848,778 82,910 — 931,688 569 12,273 — 12,842 0.1 % 14.8 % 0.0 % 1.4 % Total indirect loans 3,984,362 431,039 25,057 4,440,458 8,594 18,492 13,243 40,329 0.2 % 4.3 % 52.9 % 0.9 % 2020 Carrying amount Expected credit loss Percentage expected credit loss Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Indirect loans Commerce 189,119 31,163 737 221,019 502 440 283 1,225 0.3 % 1.4 % 38.4 % 0.6 % Manufacturing 238,672 7,790 19 246,481 481 87 13 581 0.2 % 1.1 % 68.4 % 0.2 % Professional, scientific and technical activities 891,772 21,881 2,270 915,923 3,656 477 514 4,647 0.4 % 2.2 % 22.6 % 0.5 % Communications, storage and transportation 603,710 143,854 130 747,694 1,004 274 86 1,364 0.2 % 0.2 % 66.2 % 0.2 % Agriculture 20,679 21 — 20,700 72 1 — 73 0.3 % 4.8 % — 0.4 % Electricity, gas, water and oil 152,812 7,986 — 160,798 244 62 — 306 0.2 % 0.8 % — 0.2 % Leaseholds and real estate activities 81,405 24,098 — 105,503 1,521 358 — 1,879 1.9 % 1.5 % — 1.8 % Construction and infrastructure 750,220 194,386 26,788 971,394 6,486 4,837 22,061 33,384 0.9 % 2.5 % 82.4 % 3.4 % Others 1,114,368 107,933 118 1,222,419 1,775 12,409 80 14,264 0.2 % 11.5 % 67.8 % 1.2 % Total indirect loans 4,042,757 539,112 30,062 4,611,931 15,741 18,945 23,037 57,723 0.4 % 3.5 % 76.6 % 1.3 % The Group decided to apply the expert judgment to perform migrations of cli

Investment property

Investment property	12 Months Ended
Investment property	Dec. 31, 2021
Disclosure of detailed information about investment property [abstract]
Investment property	7. Investment property (a) This caption is made up as follows: 2021 2020 Acquisition or construction year Hierarchy level (i) Valuation methodology (f) 2021 / 2020 S/(000) S/(000) Land San Isidro – Lima 281,535 241,112 2009 Level 3 Appraisal San Martín de Porres – Lima 66,408 79,080 2015 Level 3 Appraisal Nuevo Chimbote 33,863 — 2021 Level 3 Appraisal Sullana 19,818 17,703 2012 Level 3 Appraisal Santa Clara – Lima 17,906 14,162 2017 Level 3 Appraisal Others 9,680 9,161 — Level 3 Appraisal / Cost 429,210 361,218 Completed investment property - “Real Plaza” Shopping Malls Talara 32,554 34,982 2015 Level 3 DCF 32,554 34,982 Buildings Orquídeas - San Isidro – Lima (d) 153,452 158,825 2017 Level 3 DCF Piura (d) 116,595 107,992 2008/2020 Level 3 DCF/Appraisal Ate Vitarte – Lima 116,432 109,980 2006 Level 3 DCF/Appraisal Paseo del Bosque (d) 105,398 — 2021 Level 3 DCF Chorrillos – Lima (d) 67,043 67,424 2017 Level 3 DCF Chimbote (d) 44,212 42,805 2015 Level 3 DCF Maestro – Huancayo 31,965 32,395 2017 Level 3 DCF Cusco 30,852 31,586 2017 Level 3 DCF Panorama - Lima 20,509 20,449 2016 Level 3 DCF Pardo y Aliaga – Lima, Note 3.4(o) 19,569 21,285 2008 Level 3 DCF Trujillo 17,681 18,111 2016 Level 3 DCF Cercado de Lima – Lima 16,025 14,697 2017 Level 3 DCF Others (e) and Note 3.4(o) 22,957 22,229 — Level 3 DCF 762,690 647,778 Total 1,224,454 1,043,978 DCF: Discounted cash flow (i) During 2021 and 2020, there were no transfers between levels of hierarchy, see Note 3.4(z) (ii) As of December 31, 2021 and 2020, there are no liens on investment property. (b) The net gain on investment properties as of December 31, 2021, 2020 and 2019, consists of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Income from rental of investment property 57,430 39,491 48,839 Gain on valuation of investment property 21,969 5,438 54,493 Loss on sale of investment property (e) — — (7,164 ) Total 79,399 44,929 96,168 (c) The movement of investment property for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 S/(000) S/(000) S/(000) Beginning of year balances 1,043,978 972,096 986,538 Additions (d) 156,892 61,243 60,865 Sales (e) — — (129,800 ) Valuation gain 21,969 5,438 54,493 Net transfers, Note 3.4(o) 1,615 5,201 — End of year balances 1,224,454 1,043,978 972,096 (d) During 2021, it mainly corresponds to the purchase of the “Paseo del Bosque” building, which was purchased from a third party. During 2020, it mainly corresponds to outlays related to the purchase of the “Piura” building, which was purchased from a related entity. During 2019, main additions are outlays related to the construction of the “Chimbote” and “Chorrillos” educational centers. (e) During 2019, Interseguro sold to related entities, in cash and at market value, two land lots located in Lima. Likewise, it sold to third parties, in cash and at market value, an educational center and offices located in Lima. For these sales, the Group reported a net loss of about S/7,164,000. (f) Fair value measurement – Investment property and investment property under construction Valuation techniques - The discounted cash flow (henceforth “DCF”) method is used for completed shopping malls, buildings and investment property built on land leases and own lands. This method involves the projection of a series of periodic cash flows at present value through a discount rate. The periodic calculation of the cash flows is normally determined as rental income net of operating expenses. The series of periodic net operating income, together with an estimation of the terminal value (which uses the traditional valuation method) at the end of the projection period, is discounted at present value. The sum of the net current values is equal to the investment property’s fair value. The fair value of land is determined based on the value assigned by an external appraiser. The external appraiser uses the market comparable method, under this method a property’s fair value is estimated based on comparable transactions. The unit of comparison applied by the Group is the price per square meter. Following are the minimum ranges, maximum ranges and the average price for the land, before any adjustment: Minimum range Maximum range Average US$ per m2 US$ per m2 US$ per m2 San Isidro – Lima 7,047 8,800 7,952 San Martin de Porres – Lima 1,800 2,000 1,850 Piura 407 550 489 Ate Vitarte - Lima 800 1,393 1,069 Others 204 302 244 Main assumptions Below is a brief description of the assumptions considered in the determination of cash flows as of December 31, 2021 and 2020: • ERV (Estimated Rental Value) - Corresponds to the Estimated Rental Value, that is, the amount for which the space could be rented under the market conditions prevailing at the valuation date. • Long-term inflation - It is the increase of the general level of prices expected in Peru for the long term. • Long-term occupancy rate - It is the expected occupancy level of lessees in the leased properties. • Average growth rate of rental income - It is the rate that expresses the rental income growth and includes growth factors of the industry, inflation rates, stable exchange rate, per capita income and increasing expenses. • Average Net Operating Income (NOI) margin - It is projected from the rental income from leasable areas, by property and marketing income, minus costs related to administration fees, other administrative expenses, insurance, taxes and other expenses. • Discount rate - It reflects the current market risk and the uncertainty associated to obtaining cash flows. The main assumptions used in the valuation and estimation of the market value of investment property are detailed below: US$ / Percentage 2021 2020 Average ERV US$ 99.0 US$ 82.3 Long-term inflation 2.6 % 2.2 % Long-term occupancy rate 98.4 % 98.7 % Average growth rate of rental income 2.6 % 2.4 % Average NOI margin 93.4 % 92.0 % Discount rate 9.3 % 8.7 % Sensitivity analysis - The sensitivity analysis on the valuation of investment property, against changes in factors deemed relevant by Management, is presented below: 2021 2020 S/(000) S/(000) Average growth rate of rental income (basis) - Increase +0.25 % 15,291 15,735 Decrease -0.25 % (14,733 ) (15,154 ) Long-term inflation (basis) - Increase +0.25 % 17,592 18,529 Decrease -0.25 % (16,908 ) (17,125 ) Discount rate (basis) - Increase +0.5 % (48,381 ) (44,597 ) Decrease -0.5 % 55,881 52,029 Likewise, a significant increase (decrease) in the price per square meter of the land lots could result in a significantly higher (lower) fair value measurement. (g) The nominal amounts of the future minimum fixed rental income of the Group’s investment property (operating leases) are as follows: Year 2021 2020 S/(000) S/(000) Within 1 year 62,880 38,264 After 1 year but not more than 5 years 231,768 175,967 Over 5 years 834,997 840,000 Total 1,129,645 1,054,231 The minimum rental income is computed considering a period between 20 and 25 years.

Property, furniture and equipme

Property, furniture and equipment, net	12 Months Ended
Property, furniture and equipment, net	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Property, furniture and equipment, net	8. Property, furniture and equipment, net (a) The movement of property, furniture and equipment and depreciation for the years ended December 31, 2021, 2020 and 2019, is as follows: Right-of-use Description Land Buildings, facilities and leasehold improvements Furniture and equipment Vehicles In-transit equipment and work-in-progress Land Buildings and facilities Furniture and equipment Total 2021 Total 2020 Total 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Cost Balance as of January 1 185,217 548,014 641,709 1,264 28,187 69,281 305,801 2,292 1,781,765 1,800,466 1,352,599 Effect for adoption of IFRS 16, Note 3.2 — — — — — — — — — — 341,746 Additions — 33,072 9,831 462 43,917 — 31,692 — 118,974 75,441 135,145 Transfers — 7,068 7,018 — (14,086 ) — — — — — — Transfer (to) from investment property, — (1,457 ) (572 ) — — — — — (2,029 ) (4,182 ) — Disposals, write-offs and others (d) — (15,487 ) (16,298 ) (203 ) (128 ) — (40,543 ) — (72,659 ) (89,960 ) (29,024 ) Balance as of December 31 185,217 571,210 641,688 1,523 57,890 69,281 296,950 2,292 1,826,051 1,781,765 1,800,466 Depreciation Balance as of January 1 — (304,964 ) (510,341 ) (862 ) — (4,407 ) (115,714 ) (1,050 ) (937,338 ) (849,523 ) (730,074 ) Depreciation of the year — (19,098 ) (44,018 ) (118 ) — (2,344 ) (55,781 ) (573 ) (121,932 ) (137,551 ) (147,051 ) Transfer to (from) investment property, Note 3.4(o) — 734 304 — — — — — 1,038 360 — Disposals, write-offs and others (d) — 13,785 16,017 156 — — 17,341 — 47,299 49,376 27,602 Balance as of December 31 — (309,543 ) (538,038 ) (824 ) — (6,751 ) (154,154 ) (1,623 ) (1,010,933 ) (937,338 ) (849,523 ) Net book value 185,217 261,667 103,650 699 57,890 62,530 142,796 669 815,118 844,427 950,943 (b) Financial entities in Peru are prohibited from pledging their fixed assets. (c) Management periodically reviews the residual values, useful life and the depreciation method to ensure they are consistent with the economic benefits and life expectation of property, furniture and equipment. In Management’s opinion, there is no evidence of impairment in property, furniture and equipment as of December 31, 2021, 2020 and 2019. (d) During the years 2021 and 2020, it written-off, righ-of-use Right-of-use Covid-19 right-of-use (e) The following table shows the book values of lease liabilities (included in the caption “Other accounts payable, provisions and other liabilties”); see Note 10(a) and the movement of the year: 2021 2020 S/(000) S/(000) As of January 1 269,755 341,836 Additions 34,052 19,935 Interest expenses, Note 19(a) 14,004 15,288 Disposals () (23,657 ) (37,766 ) Exchange differences 7,438 5,070 Payments (66,646 ) (74,608 ) As of December 31 234,946 269,755 () These disposals are related to the early termination of lease agreements; see (d) above. As of December 31, 2021 and 2020, the amortization schedule of these abligations is as follows: 2021 2020 S/(000) S/(000) 2021 — 50,771 2022 46,142 43,404 2023 onwards 188,804 175,580 Total 234,946 269,755 The following table shows the amounts recognized in the consolidated statement of income: 2021 2020 2019 S/(000) S/(000) S/(000) Depreciation expenses of right-of-use 58,698 65,815 73,740 Interest expenses of lease liabilities, Note 19(a) 14,004 15,288 16,568 Expenses related to short term and low value assets leases (included in administrative expenses, see Note 25(c)) 11,841 6,781 5,072 Total amount recognized in the consolidated statement of income 84,543 87,884 95,380

Intangible assets and goodwill,

Intangible assets and goodwill, net	12 Months Ended
Intangible assets and goodwill, net	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Intangible assets and goodwill, net	9. Intangible assets and goodwill, net (a) Intangible assets The movement of intangible assets and amortization for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 Description Software In-transit-software Present value of acquired in-force business (PVIF) Other intangible assets Goodwill (b) Total Total Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Cost Balance as of January 1 898,245 199,945 137,900 81,486 430,646 1,748,222 1,553,949 1,414,612 Additions and transfers 143,196 26,481 — 851 — 170,528 196,056 142,539 Disposals and write-offs (43 ) (10,563 ) — — — (10,606 ) (1,783 ) (3,202 ) Balance as of December 31 1,041,398 215,863 137,900 82,337 430,646 1,908,144 1,748,222 1,553,949 Amortization Balance as of January 1 (639,222 ) — (43,668 ) (22,747 ) — (705,637 ) (574,687 ) (460,066 ) Amortization of the year (136,927 ) — (13,790 ) (7,041 ) — (157,758 ) (131,199 ) (114,964 ) Disposals and write-offs — — — — — — 249 343 Balance as of December 31 (776,149 ) — (57,458 ) (29,788 ) — (863,395 ) (705,637 ) (574,687 ) Net book value 265,249 215,863 80,442 52,549 430,646 1,044,749 1,042,585 979,262 Management assesses periodically the amortization method used with the purpose of ensuring that it is consistent with the economic benefit of the intangible assets. In Management’s opinion, there is no evidence of impairment in the Group’s intangible assets as of December 31, 2021, 2020 and 2019. (b) Goodwill In 2017, IFS acquired 99.39 percent of Seguros Sura’s capital stock and 99.42 percent of Hipotecaria Sura’s capital stock. In March 2018, Interseguro merged with Seguro Sura, using the method of absorption, originating the transfer of all the assets and liabilities of Seguros Sura to the absorbing company and extinguishing without having to liquidate. The goodwill resulting from the purchase of Seguros Sura and Hipotecaria Sura represents the future synergies that are expected to arise from the combination of operations, distribution channels, workforce and other efficiencies not included in the intangible assets of the present value of acquired in-force The goodwill recorded by the Group has been allocated to the CGU (cash generated unit) comprised of the merged entity. The recoverable amount for the CGU was determined based on the income approach, specifically the dividend discount model. As of December 31, 2021 and 2020, the key assumptions used for the calculation of fair value are: • Perpetuity growth rate: 4.5%. • Discount rate: 12.5% (2021 and 2020) 10-year The discount rate represents the assessment of the CGU specific risks. The discount rate was established considering the Company’s capital structure, the cost of capital coming from the benefits that the Group’s investors expect to obtain, from the specific risk incorporated by applying comparable individual beta factors adapted to the CGU’s debt structure and from the country and market specific risk premiums for the CGU. Beta factors are assessed on an annual basis using available market information. The key assumptions described above can change if the market conditions and the economy change. As of December 31, 2021 and 2020, the Group estimates that the reasonableness of possible changes in these assumptions would not make the recoverable amount of the CGU decrease to an amount lower than its book value. As of December 31, 2019, Hipotecaria Sura Empresa Administradora Hipotecaria S.A., company dedicated to grant mortgage loans and acquired as part of the acquisition of the Sura Group in 2017, was extinguished. Due to this, the decrease in its corresponding goodwill was recorded for an amount of

Other accounts receivable and o

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities	10. Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities (a) These captions are comprised of the following: 2021 2020 S/(000) S/(000) Other accounts receivable and other assets Financial instruments Accounts receivable related to derivative financial instruments (b) 793,361 395,249 Other accounts receivable, net 455,060 357,783 Operations in process (d) 86,193 93,933 Assets for technical reserves for claims and premiums by reinsurers 53,104 59,235 Accounts receivable from sale of investments (c) 12,366 111,237 Others 22,749 35,952 1,422,833 1,053,389 Non-financial Payments in advance of Income Tax 255,437 149,356 Investments in associates 99,767 70,344 Deferred charges 75,316 52,939 Realizable assets, received as payment and seized through legal actions 26,871 23,224 Prepaid rights to related entity, Note 27(f) 3,399 3,400 Others 3,831 2,377 464,621 301,640 Total 1,887,454 1,355,029 Other accounts payable, provisions and other liabilities Financial instruments Contract liability with investment component, Note 3.4(d) 736,637 505,177 Other accounts payable 547,747 421,364 Accounts payable related to derivative financial instruments (b) 413,797 271,326 Lease liabilities, Note 8(e) 234,946 269,755 Operations in process (d) 169,515 175,194 Workers’ profit sharing and salaries payable 113,874 110,640 Allowance for indirect loan losses, Note 6(d.2) 40,329 57,723 Accounts payable for acquisitions of investments (c) 17,817 185,432 Accounts payable to reinsurers and coinsurers 4,215 7,176 2,278,877 2,003,787 Non-financial Taxes payable 76,823 38,853 Provision for other contingencies 64,935 48,711 Deferred income 46,145 46,976 Others 10,821 7,825 198,724 142,365 Total 2,477,601 2,146,152 (b) The following table presents, as of December 31, 2021 and 2020, the fair value of derivative financial instruments recorded as assets or liabilities, including their notional amounts. The notional gross amount is the nominal amount of the derivative’s underlying asset and it is the base over which changes in the fair value of derivatives are measured; see Note 18(a): 2021 Note Assets Liabilities Notional amount Effective part recognized in other comprehensive income during the year Maturity Hedged instruments Caption of the consolidated statement of financial position where the hedged item has been recognized S/(000) S/(000) S/(000) S/(000) Derivatives held for trading () - Forward exchange contracts 53,421 128,250 8,631,830 — Between January 2022 and December 2022 — — Interest rate swaps 40,139 30,325 2,969,027 — Between January 2022 and June 2036 — — Currency swaps 220,979 162,917 4,162,325 — Between January 2022 and April 2028 — — Cross currency swaps — 92,299 234,667 — January 2023 — — Options — 6 1,816 — Between Janaury 2022 and June 2022 — — 314,539 413,797 15,999,665 — Derivatives held as hedges - Cash flow hedges: Cross currency swaps (CCS) 13 (g) 343,535 — 1,758,267 37,251 January 2023 Corporate bonds Bonds, notes and obligations outstanding Cross currency swaps (CCS) 13 (i) 135,287 — 599,700 44,735 October 2027 Senior bond Bonds, notes and obligations outstanding 478,822 — 2,357,967 81,986 793,361 413,797 18,357,632 81,986 2020 Note Assets Liabilities Notional amount Effective part recognized in other comprehensive income during the year Maturity Hedged instruments Caption of the consolidated statement of financial position where the hedged item has been recognized S/(000) S/(000) S/(000) S/(000) Derivatives held for trading () - Forward exchange contracts 23,512 13,935 3,661,038 — Between January 2021 and December 2022 — — Interest rate swaps 140,906 139,531 4,382,535 — Between May 2021 and June 2036 — — Currency swaps 69,007 50,192 2,520,758 — Between April 2021 and April 2028 — — Cross currency swaps — 67,523 213,125 — January 2023 — — Options — 145 22,700 — Between January 2021 and June 2021 — — 233,425 271,326 10,800,156 — Derivatives held as hedges - Cash flow hedges: Cross currency swaps (CCS) 13 (g) 126,839 — 1,596,861 (10,768 ) January 2023 Corporate bonds Bonds, notes and obligations outstanding Cross currency swaps (CCS) 13 (i) 34,985 — 543,150 (5,904 ) October 2027 Senior bonds Bonds, notes and obligations outstanding Interest rate swaps 12 (h) — — — 964 Interest rate swaps 12 (i) — — — 677 Interest rate swaps 12 (j) — — — 681 161,824 — 2,140,011 (14,350 ) 395,249 271,326 12,940,167 (14,350 ) () As of December 31, 2021, 2020 and 2019, the Group recognized losses of and for and a gain of () As of December 31, 2020, it corresponded to derivative financial instruments whose hedge items were cancelled in 2020. (i) As of December 31, 2021 and 2020, certain derivative financial instruments hold collateral deposits; see Note 4(d). (ii) For the designated hedging derivatives mentioned in the table above, changes in fair values of hedging instruments completely offset the changes in fair values of hedged items; therefore, there has been no hedge ineffectiveness in 2021 and 2020. During 2020, there were no discontinued hedges accounting. During 2021 and 2020, there were no discontinued hedges accounting. (iii) Derivatives held for trading are traded mainly to satisfy clients’ needs. The Group may also take positions with the expectation of profiting from favorable movements in prices or rates. Also, this caption includes any derivatives which do not comply with IFRS 9 hedging accounting requirements. (iv) The future effect of current cash flow hedges on the consolidated statement of income, net of the deferred Income Tax, which will be included in the caption “Net gain of financial assets at fair value through profit or loss” when realized, is presented below: As of December 31, 2021 As of December 31, 2020 Up to 1 year From 1 to 3 years Over 3 years Expected effect Up to 1 year From 1 to 3 years Over 3 years Expected effect S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Consolidated statement of income – Income (expense) 1,507 20,871 22,500 44,878 (1,123 ) (15,653 ) (20,332 ) (37,108 ) The transfer of net unrealized losses on cash flow hedges to the consolidated statement of income is presented in Note 16(d) and (e). (v) The gain (loss) for cash flow hedges reclassified to the consolidated statement of income for the year ended as of December 31, 2021 and 2020, is as follows: 2021 2020 S/(000) S/(000) Interest expenses from cash flow hedges (71,009 ) (80,954 ) Interest income from cash flow hedges 57,550 56,208 Expenses for exchange differences from cash flow hedges (128,820 ) (53,058 ) Income for exchange differences from cash flow hedges 346,326 234,195 204,047 156,391 These amounts offset the effects of interest rate risk and exchange rate risk of the hedged item. The following table shows hedging instruments that the Group uses in its cash flow hedges due to maturities: December 31, 2021 3 to 12 months 1 to 5 years Over 5 years Total Cross currency swaps (CCS) Notional — 1,758,267 599,700 2,357,967 Average interest rate in US Dollars — 3.38 % — — Average interest rate in Soles — 4.87 % 1.88 % — Average exchange rate Soles / US Dollar — 3.26 3.24 — December 31, 2020 3 to 12 months 1 to 5 years Over 5 years Total Cross currency swaps (CCS) Notional — 1,596,861 543,150 2,140,011 Average interest rate in US Dollars — 3.38 % — — Average interest rate in Soles — 4.87 % 1.88 % — Average exchange rate Soles / US Dollar — 3.26 3.24 — (vi) The following table shows the nominal value and the weighted average maturity of derivative and non-derivative 2021 2020 Derivative nominal value () S/(000) Average term in years () Derivative nominal value () S/(000) Average term in years () Position purchased (LIBOR is paid) Int erest rate swaps 315,555 5.9 1,430,620 6.5 6-month 301,871 9.4 315,045 9.4 617,426 1,745,665 Cross currency swaps 6-month 119,610 2.5 289,680 2.6 Total 737,036 2,035,345 Position sold (LIBOR is received) Interest rate swaps 473,042 5.0 1,628,689 7.1 6-month 373,637 8.3 593,862 3.2 846,679 2,222,551 Cross currency swaps 6-month 231,246 2.7 586,602 2.5 Total 1,077,925 2,809,153 () Balances as of December 31, 2021, calculated with respect to USD-LIBOR it in As of December 31, 2021 and 2020, the Group does not present derivative financial instruments classified as hedge accounting that are subject to the interest rate benchmark reform; see Note 3.4(ah). (c) As of December 31, 2021 and 2020, it g (d) Operations in process include transactions made during the last days of the month and other types of similar transactions that are reclassified to their corresponding accounting accounts in the following month. These transactions do not affect the consolidated statement of income.

Deposits and obligations

Deposits and obligations	12 Months Ended
Deposits and obligations	Dec. 31, 2021
Text Block [Abstract]
Deposits and obligations	11. Deposits and obligations (a) This caption is made up as follows: 2021 2020 S/(000) S/(000) Saving deposits 22,541,822 17,852,282 Demand deposits 14,433,164 13,832,262 Time deposits (e) 10,954,233 13,534,993 Compensation for service time (c) 962,596 1,923,698 Other obligations 6,129 6,040 Total 48,897,944 47,149,275 (b) Interest rates applied to deposits and obligations are determined based on the market interest rates. (c) On April 8, 2021, through Act No. 31171, “Act Authorizing the Withdrawal of Severance Indemnities to Cover Economic Needs Caused by the Covid-19 one-off and until December 31, 2021, CTS accounts On March 27, 2020, the Peruvian government issued the Emergency Decree No. 033-2020, to (d) As of December 31, 2021 and 2020, approximately S/17,180,174,000 and S/14,020,602,000, respectively, of deposits and obligations are covered by the Peruvian Deposit Insurance Fund. (e) The table below presents the balance of time deposits classified by maturity as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Up to 1 month 4,679,045 6,983,091 From 1 to 3 months 2,205,213 2,208,207 From 3 months to 1 year 3,430,805 3,531,496 From 1 to 5 years 377,889 539,586 Over 5 years 261,281 272,613 Total 10,954,233 13,534,993

Due to banks and correspondents

Due to banks and correspondents	12 Months Ended
Due to banks and correspondents	Dec. 31, 2021
Text Block [Abstract]
Due to banks and correspondents	12. Due to banks and correspondents (a) This caption is comprised of the following: 2021 2020 S/(000) S/(000) By type - Banco Central de Reserva del Peru (b) 6,332,527 7,736,322 Promotional credit lines (c) 1,595,405 1,453,397 Loans received from foreign entities (d) 322,947 427,278 Loans received from Peruvian entities 226,713 1,117 8,477,592 9,618,114 Interest and commissions payable 45,257 42,763 8,522,849 9,660,877 By term - Short term 1,068,838 1,769,403 Long term 7,454,011 7,891,474 Total 8,522,849 9,660,877 (b) As part of the exceptional measures implemented to mitigate the financial and economic impact generated by the Covid-19 see As of December 31, 2021, the repurchase agreement s include repurchase operations on loans represented by securities according to which Interbank received a debit in local currency for approximately S/ (S/ as of December 31, 2020), and gives to commercial and micro and small business loans as guarantee; see Note 6(a). As of December 31, 2021, these obligations had maturities between , and accrue d interest at effective rates percent; these operations accrued interest payable for approximately S/ (as of December 31, 2020, these obligations have maturities between , and accrue interest at effective rates between percent and percent; these operations accrued interest payable for S/ ) Likewise, as of December 31, 2021 and 2020, it of these obligation s had had an percent; these operations generated accrued interest for Additionally, as of December 31, 2021, it includes repurchase agreements whereby Interbank receives Soles for approximately S/1,572,624,000 and delivers securities of its investment portfolio as guarantees. In relation to said operations, Interbank delivered Peruvian Sovereign Bonds as guarantee, which are recorded as investments at fair value through other comprehensive income and investments at amortized cost; see Note 5(b) and (d), respectively. These operations have a maturity between April 2023 and October 2024 and bear interest at effective interest rates between 0.50 percent and 2.04 percent. These operations bear interest payable for approximately S/9,746,000 (as of December 31, 2020, Interbank received a loan in Soles for approximately S/1,328,384,000, and gave as guarantee Peruvian Sovereign Bonds, which are recorded as investments at amortized cost, see Note 5(d), with maturities between March 2021 and July 2024, and bear interest at effective interest rates between 0.50 percent and 2.92 percent, and bear interest payable for approximately S/12,197,000). (c) Promotional credit lines are loans in Soles and US Dollars from the Corporación Financiera de Desarrollo (henceforth “COFIDE”) and Fondo Mivivienda (henceforth “FMV”) whose purpose is to promote development in Peru. These liabilities are guaranteed by a loan portfolio up to the amount of the line and include specific agreements on the use of funds, the financial conditions to be met and other management issues. In Management’s opinion, Interbank is meeting these requirements. As of December 31, 2021, COFIDE’s loans accrued, in local currency, an effective annual interest rate that fluctuated between 7.55 percent and 7.67 percent, and matured in matured As of December 31, 2021, FMV’s loans accrued, in local currency, an effective annual interest rate that fluctuated between 5.00 percent and 8.30 percent, and maturities between January 2022 and December 2046 and in foreign currency, 7.75 percent, and maturities between February 2022 and November 2028 (as of December 31, 2020, accrued in local currency, an effective annual interest rate between 5.00 and 8.30 percent, and maturities between January 2021 and December 2045, and in foreign currency, 7.75 percent and maturities between January 2021 and November 2028). (d) As of December 31, 2021 and 2020, it Entity Country Final maturity 2021 2020 S/(000) S/(000) Credit Suisse First Boston (e) Switzerland 2022/2021 159,480 217,260 Development Bank of Latin America (f) Supranational 2022 139,545 126,735 Bank J. Safra Sarasin (g) Switzerland 2022/2021 23,922 83,283 322,947 427,278 As of December 31, 2021, the operations with foreign entities accrue interest at effective annual rates between 0.43 and 1.62 percent (effective annual rates between 0.69 (e) As of December 31, 2021, it corresponds to a loan received by Inteligo Bank in December 2021 for US$40,000,000, which accrues interest at an effective annual rate of 0.65 percent, guaranteed by corporate bonds. As of December 31, 2020, it corresponded to a loan received by Inteligo Bank in December 2020 for (f) As of December 31, 2021 and 2020, it corresponds to a financing from the Development Bank of Latin America in foreign currency for US$ 35,000,000 6-month (g) As of December 31, 2021, it corresponds to a loan received by Inteligo Bank in December 2021 for US$6,000,000, which accrues interest at an effective annual rate of 0.84 percent, which is guaranteed by corporate bonds. As of December 31, 2020, it corresponded to a loan received by Inteligo Bank in December 2020 for US$23,000,000, which accrued interest at an effective annual rate of 0.85 percent and it was guaranteed by corporate bonds. See Note 5(b). (h) As of December 31, 2021 and 2020, maturities include the following: Year 2021 2020 S/(000) S/(000) 2021 — 1,769,403 2022 1,068,838 616,029 2023 3,685,027 6,163,587 2024 onwards 3,768,984 1,111,858 Total 8,522,849 9,660,877

Bonds, notes and other obligati

Bonds, notes and other obligations	12 Months Ended
Bonds, notes and other obligations	Dec. 31, 2021
Disclosure of detailed information about borrowings [abstract]
Bonds, notes and other obligations	13. Bonds, notes and other obligations (a) This caption is comprised of the following: Issuance Issuer Annual interest Interest Maturity Amount 2021 2020 (000) S/(000) S/(000) Local issuances Subordinated bonds – first program (b) Eighth (A series) Interbank 6.91% Semi-annually 2022 S/137,900 137,900 137,900 Third (A series) (c) Interbank 3.50% + VAC () Semi-annually 2023 S/110,000 — 91,000 137,900 228,900 Subordinated bonds – second program (b) Second (A series) Interbank 5.81% Semi-annually 2023 S/150,000 149,938 149,881 Third (A series) Interbank 7.50% Semi-annually 2023 US$50,000 199,175 180,819 349,113 330,700 Subordinated bonds – third program (b) Third - single series (d) Interseguro 4.84% Semi-annually 2030 US$25,000 99,675 90,525 First - single series Interseguro 6.00% Semi-annually 2029 US$20,000 79,663 72,420 Second - single series Interseguro 4.34% Semi-annually 2029 US$20,000 79,740 72,420 259,078 235,365 Corporate bonds – second program Fifth (A series) Interbank 3.41% + VAC () Semi-annually 2029 S/150,000 150,000 150,000 Total local issuances 896,091 944,965 International issuances Subordinated bonds (e) Interbank 4.000% Semi-annually 2030 US$300,000 1,188,394 1,078,493 Corporate bonds (f) Interbank 5.000% Semi-annually 2026 S/312,000 311,401 311,282 Corporate bonds (g) Interbank 3.250% Semi-annually 2026 US$400,000 1,584,288 1,436,818 Corporate bonds (h) Interbank 3.375% Semi-annually 2023 US$484,895 1,912,330 1,714,707 Subordinated bonds (i) Interbank 6.625% Semi-annually 2029 US$300,000 1,193,461 1,082,915 Senior bonds (j) IFS 4.125% Semi-annually 2027 US$300,000 1,178,000 1,065,482 Total international issuances 7,367,874 6,689,697 Total local and international issuances 8,263,965 7,634,662 Interest payable 125,707 144,089 Total 8,389,672 7,778,751 (*) The Spanish term “Valor de actualización constante“ is referred to amounts in Soles indexed by inflation. (b) Subordinated bonds do not have specific guarantees and in accordance with SBS rules, qualify as second level equity (Tier 2) in the determination of the effective equity; see Note 16(f). (c) The Board of Directors of Interbank session held on July 13, 2021, agreed to redeem the entirety of these subordinated bonds, on September 30, 2021. (d) On September 30, 2020, Interseguro issued subordinated bonds denominated “Third Issuance of the Third Program of Subordinated Bonds Interseguro (Single Series)” for the amount of US$25,000,000, recorded in Section “Transferable Securities and Issuance Programs” of the Public Registry of the Stock Market, under the Third Program of Subordinated Bonds of Interseguro. (e) On June 30, 2020, Interbank placed subordinated bonds called “4.00% Subordinated Notes due 2030” for an amount of US$300,000,000, under Rule 144A and Regulation S of the U.S. Securities Act of 1933 of the United States of America. The issuance date of these bonds was July 8, 2020. Starting on July 8, 2025, with with (f) On September 24, 2019, Interbank placed corporate bonds denominated “5.00% Senior Notes due 2026” for S/312,000,000, under Rule 144A and Regulation S of the U.S. Securities Act of 1993 of the United States of America. These bonds were issued on October 1, 2019. (g) On September 25, 2019, Interbank placed corporate bonds denominated “3.25% Senior Notes due 2026” for US$400,000,000, under Rule 144A and Regulation S of the U.S. Securities Act of 1993 of the United States of America. These bonds were issued on October 4, 2019. As part of said program, on September 19, 2019, Interbank announced of a buyback offering in cash of the senior bonds denominated “5.750% Senior Notes Due 2020” issued by the Panama Branch. However, as of October 2, 2019, only In this sense, for the remaining bondholders that did not accept the buyback offering, Interbank communicated them its decision to exercise the early redemption option of said instruments; the redemption date was November 4, 2019. In this regard, Interbank incurred in expenses for the partial buyback of the bonds and for the early redemption option amounting to US$12,755,000 (equivalent to approximately S/42,270,000), which were recorded as “Interest for bonds, notes and other obligations” in the caption “Interest and similar expenses” in the consolidated statement of income. (h) In January 2018, Interbank issued corporate bonds called “3.375 Senior Unsecured Notes” for US$200,000,000, under Rule 144A and Regulation S of the U.S. Securities Act of 1993 of the United States of America. Likewise, as part of that program, Interbank made an exchange offer addressed to the holders of the corporate bonds denominated “5.750% Senior Notes due 2020” issued by the Panama Branch, managing to exchange bonds for an amount of US$263,322,000, which generated an exchange premium of approximately US$21,573,000, which are presented together in the caption “Bonds, notes and other obligations” for an amount of US$284,895,000. In this regard, considering the issuance of bonds in January 2018 and the exchange of bonds made, the total balance of the “3.375 Senior Unsecured Notes” amounted to US$484,895,000. The Group concluded that the aforementioned exchange did not generate any substantial modification in the terms and conditions of the financial liability; therefore, it did not recognize a new financial liability. Additionally, according to IFRS 9, the Group reported a gain of approximately US$4,762,000 (equivalent to S/15,286,000), caused by the difference between the present values of both obligations, which were discounted at the effective interest rate of the original financial liability and included in the caption “Interest and similar expenses” of the consolidated statement of income, thus decreasing the interest expenses generated by these issuances. As of December 31, 2021 and 2020, Interbank maintains fourteen cross-currency swaps for a total of US$441,000,000 (equivalent to approximately S/1,758,267,000 and S/1,596,861,000, respectively), see Note 10(b). Through these operations, part of the issued amount by these bonds was economically converted into Soles at a fixed rate of 4.88 percent. As of December 31, 2021, Management does not intend to redeem these bonds before their maturity date; this situation may change in the future, depending on market conditions. (i) Starting in March 2024, the applicable interest rate will be a floating rate of 3-month In accordance with SBS regulation, this issuance qualifies as second level equity (Tier 2) in the determination of the effective equity; see Note 16(f). As of December 31, 2021, Management does not intend to redeem these bonds before their maturity date; this situation may change in the future, depending on market conditions . (j) From 2018 until July 2027, IFS, at In October 2017, IFS entered a cross currency swap for US$150,000,000 (equivalent to approximately S/598,050,000 and S/543,150,000, as of December 31, 2021 and 2020, respectively), which was designated as a cash flow hedge, see Note 10(b). Through this operation, part of the issued amount of these bonds was economically converted to Soles at a fix rate As of December 31, 2021, Management does not intend to redeem these bonds before their maturity date. This situation may change in the future, depending on market conditions. (k) The international issuances are listed at the Luxembourg Stock Exchange. On the other hand, the local and international issuances include standard clauses of compliance with financial ratios, the use of funds and other administrative matters. As of December 31, 2021 and 2020, the international issuances maintain mainly this common clause: submit audited financial statements on an annual basis and unaudited financial statements on a quarterly basis (both in Spanish and English). In the opinion of Group Management and its legal advisers, this clause has been met by the Group as of December 31, 2021 and 2020. In addition, Interbank maintains the following additional clauses: (i) limits regarding related party transactions that are not under market conditions and (ii) limits regarding consolidation, merger or transfer of Interbank assets. In the opinion of Interbank Management and its legal advisers, these clauses have been met by Interbank as of December 31, 2021 and 2020. (l) As of December 31, 2021 and 2020, the repayment schedule of these obligations is as follows: Year 2021 2020 S/(000) S/(000) 2021 — 104,078 2022 249,609 137,900 2023 2,261,443 2,171,241 2024 — — 2025 onwards 5,878,620 5,365,532 Total 8,389,672 7,778,751

Insurance contract liabilities

Insurance contract liabilities	12 Months Ended
Insurance contract liabilities	Dec. 31, 2021
Insurance Contracts Liability [Abstract]
Insurance Contracts Liability	14. Insurance contract liabilities (a) This caption is comprised of the following: 2021 2020 S/(000) S/(000) Technical reserves for insurance premiums (b) 11,735,995 12,298,075 Technical reserves for claims (c) 222,063 203,648 11,958,058 12,501,723 By term - Short term 949,512 1,035,915 Long term 11,008,546 11,465,808 Total 11,958,058 12,501,723 (b) The movement of technical reserves for insurance premiums (disclosed by type of insurance) for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR 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) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 10,448,455 745,292 746,171 38,015 320,142 12,298,075 9,741,241 779,455 630,801 41,073 30,886 11,223,456 8,716,080 715,217 558,347 39,683 27,819 10,057,146 Insurance subscriptions 482,508 115 11,770 30,411 2,562 527,366 249,380 — 2,259 31,808 — 283,447 293,860 — 1,692 36,388 2,112 334,052 Acquisition of Mapfre portofolio () — — — — — — — — — — 292,499 292,499 — — — — — — Time passage (1,347,987 ) (126,955 ) 131,533 (28,112 ) (62,674 ) (1,434,195 ) 162,654 (34,163 ) 110,102 (35,167 ) (3,326 ) 200,100 823,644 64,238 122,416 (34,950 ) 955 976,303 Maturities and recoveries — — (65,587 ) — — (65,587 ) — — (50,654 ) — — (50,654 ) — — (41,353 ) — — (41,353 ) Exchange differencies 340,703 — 69,105 448 80 410,336 295,180 — 53,663 301 83 349,227 (92,343 ) — (10,301 ) (48 ) — (102,692 ) End of year balances 9,923,679 618,452 892,992 40,762 260,110 11,735,995 10,448,455 745,292 746,171 38,015 320,142 12,298,075 9,741,241 779,455 630,801 41,073 30,886 11,223,456 () In December 2019, the SBS authorized the transfer of risk insurance contracts from Complementary Insurance for High-risk Activities (henceforth “SCTR”, by its Spanish acronym), of Mapfre Peru Vida Compañía de Seguros y Reaseguros S.A. (henceforth “Mapfre”, an unrelated entity), which became effective on January 2, 2020. The assets received from these contracts included cash and financial debt instruments with a value equivalent to S/246,101,000. Likewise, the Group recognized a liability for technical reserves of premiums for S/292,499,000, the difference amounting to S/46,398,000, was recorded in the caption “Intangibles and goodwill, net”, as part of the “Other Intangibles”, see Note 9(a). () The table below presents the composition of the adjustments due to time passage as of December 31, 2021, 2020 and 2019: 2021 2020 2019 Annuities () Life insurance General insurance SCTR Total Annuities () Life insurance General insurance SCTR Total Annuities () Life insurance General insurance SCTR 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) S/(000) S/(000) S/(000) Interest rate effect (), Note 3.4(d) (1,318,573 ) — — (73,707 ) (1,392,280 ) 333,761 — — (1,225 ) 332,536 1,001,073 — — — 1,001,073 Aging insured population effect (325,914 ) 131,533 (28,112 ) (6,705 ) (229,198 ) (257,549 ) 110,102 (35,167 ) (7,495 ) (190,109 ) (168,154 ) 122,416 (34,950 ) 955 (79,733 ) Inflation and other effects 169,545 — — 17,738 187,283 52,279 — — 5,394 57,673 54,963 — — — 54,963 Time passage adjustments (1,474,942 ) 131,533 (28,112 ) (62,674 ) (1,434,195 ) 128,491 110,102 (35,167 ) (3,326 ) 200,100 887,882 122,416 (34,950 ) 955 976,303 () It includes retirement (disability and survival annuities) and “Renta Particular Plus – Vitalicio”. (***) Comprises the variations of the market interest rate in each period. The Company uses market rates. In 2021, 2020 and 2019, the rates for annuities, retirement, disability and survival annuities and SCTR in US Dollars decreased, fluctuating around 3.70 percent, 3.53 percent and 4.54 percent, respectively; whereas for annuities, retirement, disability and survival annuities and SCTR in adjustable S/ increased, fluctuating around 6.84 percent, 5.07 percent and 5.10 percent, respectively; and for annuities, retirement, disability and survival annuities and SCTR in S/ VAC increased, fluctuating around (c) Below is the balance of technical reserves for outstanding claims (according to the type of insurance) as of December 31, 2021 and 2020: 2021 2020 Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR 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) Reported claims 12,233 61,700 46,411 12,514 5,762 138,620 8,201 71,473 33,093 13,740 6,801 133,308 IBNR — 18,352 58,911 5,383 797 83,443 — 18,203 50,619 449 1,069 70,340 12,233 80,052 105,322 17,897 6,559 222,063 8,201 89,676 83,712 14,189 7,870 203,648 The movement of technical reserves for claims for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 8,201 89,676 83,712 14,189 7,870 203,648 Claims of the period 713,226 75,185 134,615 27,622 15,329 965,977 Adjustments to prior years claims 4,135 (22,096 ) 26,629 183 (790 ) 8,061 Payments (713,309 ) (62,713 ) (142,013 ) (23,877 ) (15,850 ) (957,762 ) Exchange difference (20 ) — 2,379 (220 ) — 2,139 End of year balances 12,233 80,052 105,322 17,897 6,559 222,063 2020 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 3,691 116,130 60,032 13,250 10,072 203,175 Claims of the period 626,106 58,841 64,133 22,278 14,269 785,627 Adjustments to prior years claims 5,011 (17,764 ) 36,973 (3,064 ) (1,482 ) 19,674 Payments (626,632 ) (67,531 ) (78,393 ) (18,394 ) (14,989 ) (805,939 ) Exchange difference 25 — 967 119 — 1,111 End of year balances 8,201 89,676 83,712 14,189 7,870 203,648 2019 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 1,812 214,061 55,873 11,616 10,146 293,508 Claims of the period 594,865 58,252 29,209 13,811 236 696,373 Adjustments to prior years claims 2,436 (25,756 ) 24,777 7,068 1,408 9,933 Payments (595,417 ) (130,427 ) (49,633 ) (19,236 ) (1,718 ) (796,431 ) Exchange difference (5 ) — (194 ) (9 ) — (208 ) End of year balances 3,691 116,130 60,032 13,250 10,072 203,175 (d) In Management’s opinion, these balances reflect the exposure of life and general insurance contracts as of December 31, 2021, 2020 and 2019, in accordance with IFRS 4. (e) The main assumptions used in the estimation of retirement, disability and survival annuities and individual life reserves as of December 31, 2021 and 2020, include Type Mortality table Interest rate 2021 2020 2021 2020 Annuities and Lifetime RPP SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.70% in US$ 3.77% in S/ VAC 6.84% adjustable in S/ 3.53% in US$ 2.05% in S/ VAC 5.07% adjustable in S/ Retirement, disability and survival SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.77% in S/ VAC 2.05% in S/ VAC SCTR insurance SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.77% in S/ VAC 2.05% in S/ VAC Individual life insurance contracts (included linked insurance contracts) CSO 80 adjustable 4.00 - 5.00% 4.00 - 5.00% The sensitivity of the estimates used by the Group to measure its insurance risks is represented primarily by life insurance risks; the main variables as of December 31, 2021 and 2020, are the interest rates and the mortality tables. The Group has assessed the changes of the reserves related to its most significant life insurance contracts included in the reserves of annuities, retirement, disability and survival of +/- 100 basis points (bps) in the interest rates and of +/- 500 basis points (bps) of the mortality factors, being the results as follows: 2021 2020 Variation in reserves Variation in reserves Variables Reserves Amount Percentage Reserves Amount Percentage S/(000) S/(000) % S/(000) S/(000) % Annuities - Portfolio in S/ and US Dollars - basis amount Changes in interest rate: + 100 bps 8,995,287 (928,392 ) (9.37 ) 9,363,723 (1,084,732 ) (10.38 ) Changes in interest rate: - 100 bps 11,041,604 1,117,925 11.27 11,778,806 1,330,351 12.73 Changes in mortality table at 105% 9,823,769 (99,910 ) (1.01 ) 10,333,990 (114,465 ) (1.10 ) Changes in mortality table at 95% 10,028,431 104,752 1.06 10,568,733 120,278 1.15 Retirements, disability and survival - Portfolio in S/ – basis amount Changes in interest rate: + 100 bps 557,818 (60,634 ) (9.80 ) 660,001 (85,291 ) (11.44 ) Changes in interest rate: - 100 bps 691,971 73,519 11.89 851,384 106,092 14.23 Changes in mortality table at 105% 611,223 (7,229 ) (1.17 ) 735,321 (9,971 ) (1.34 ) Changes in mortality table at 95% 626,020 7,568 1.22 755,775 10,483 1.41 SCTR insurance - Portfolio in S/ - basis amount Changes in interest rate: + 100 bps 228,990 (31,120 ) (11.96 ) 274,323 (45,819 ) (14.31 ) Changes in interest rate: - 100 bps 299,710 39,600 15.22 380,684 60,542 18.91 Changes in mortality table at 105% 258,161 (1,949 ) (0.75 ) 317,191 (2,951 ) (0.92 ) Changes in mortality table at 95% 262,143 2,033 0.78 323,233 3,091 0.97

Deferred Income Tax asset and l

Deferred Income Tax asset and liability	12 Months Ended
Deferred Income Tax asset and liability	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Deferred Income Tax asset and liability	15. Deferred Income Tax asset and liability (a) As indicated in Note 3.4(aa), the net tax position has been met based on the separate financial statement of each Subsidiary domiciled in Peru. The following table presents a summary of the items comprising the Subsidiaries’ deferred Income Tax: 2021 2020 S/(000) S/(000) Deferred asset Provision for loan portfolio and other provisions 316,208 457,799 Modification of rescheduled loan cash flows 4,184 39,641 Deferred income from stand-by 3,958 3,973 Right-of-use 3,281 2,613 Net unrealized losses from fluctuation in investments through other comprehensive income 3,151 — Unrealized (loss) gain from derivatives (7,453 ) 8,688 Leveling of assets and liabilities (27,773 ) 427 Recording of past-due (47,746 ) (38,368 ) Others 30,029 30,261 Deferred liability Deemed cost of fixed assets (62,125 ) (59,478 ) Amortization of intangible assets, net (69,465 ) (81,101 ) Unrealized net gain from fluctuation in investments through other comprehensive income (56 ) (5,332 ) Others (3,826 ) (5,558 ) Total deferred Income Tax asset, net 142,367 353,565 Deferred liability Others — 11 Total deferred Income Tax liability, net — 11 (b) In Management’s opinion, the deferred Income Tax assets will be recovered from the taxable income that will be generated by each company of the Group over the coming years, including the portion that is recorded in the consolidated statement of changes in equity. (c) The table below presents the amounts reported in the consolidated statement of income for the years 2021, 2020 and 2019: 2021 2020 2019 S/(000) S/(000) S/(000) Current – Expense 296,360 235,134 454,772 Deferred – Expense (Income) 205,752 (308,067 ) 38,554 502,112 (72,933 ) 493,326 (d) The table below presents the reconciliation of the effective Income Tax rate to the statutory tax rate for the Group: 2021 2020 2019 S/(000) % S/(000) % S/(000) % Income before Income Tax 2,302,291 100.0 310,616 100.0 1,943,441 100.0 Theoretical tax 679,176 29.5 91,632 29.5 573,315 29.5 Decrease in income of Subsidiaries not domiciled in Peru (39,498 ) (1.7 ) (54,020 ) (17.4 ) (18,570 ) (1.0 ) Non-taxable (224,780 ) (9.8 ) (131,595 ) (42.4 ) (128,623 ) (6.6 ) Permanent non-deductible 69,367 3.0 28,452 9.2 64,303 3.3 Translation results non-taxable 17,847 0.8 (7,402 ) (2.4 ) 2,901 0.2 Income Tax 502,112 21.8 (72,933 ) (23.5 ) 493,326 25.4

Equity

Equity	12 Months Ended
Equity	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Equity	16. Equity (a) Capital stock and distribution of dividends - IFS’s shares are listed on the Lima Stock Exchange and, since July 2019, they are listed also on the New York Stock Exchange. IFS’s shares have no nominal value and their issuance value was US$9.72 per share. As a consequence of the Offering detailed in Note 1(c), in July 2019, IFS paid-in The General Shareholders’ Meeting of IFS held on March 31, 2022, agreed to distribute dividends for the year 2021 of approximately US$202,025,000 (equivalent to approximately S/751,532,000), equivalent to US$1.75 per share, which will be paid on May 6, 2022. The Shareholders’ Meeting of IFS held on November 24, 2021, agreed to distribute extraordinary dividends of approximately The General Shareholders’ Meeting of IFS held on March 31, 2021, agreed to distribute dividends for 2020 of The General Shareholders’ Meeting of IFS held on April 7, 2020, agreed to distribute dividends for 2019 of The General Shareholders’ Meeting of IFS held on April 1, 2019, agreed to distribute dividends for 2018 o f (b) Treasury stock - As of December 31, 2021 and 2020, the Company and some Subsidiaries h e (c) Capital surplus - Corresponds to the difference between the nominal value of the shares issued and their public offerings price, which were performed in 2007 and 2019; see Note 1(c). Capital surplus is presented net of the expenses incurred and related to the issuance of such shares. (d) Unrealized results, net - This item is made up as follows: Unrealized gain (loss) Instruments that will not be reclassified to consolidated statement of income Instruments to be reclassified to the consolidated statements of income Equity instruments at fair Debt instruments at fair value Insurance premiums Cash flow hedge reserve Translation of foreign Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Balances as of January 1, 2019 147,554 (232,337 ) 75,575 27,911 102,983 121,686 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — (999,430 ) — — (999,430 ) Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 117,329 — — — — 117,329 Unrealized gain for debt instruments at fair value through other comprehensive income, net of unrealized loss — 1,341,797 — — — 1,341,797 Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (80,080 ) — — — (80,080 ) Transfer of impairment loss on debt instruments at fair value through other comprehensive income, Note 5(c) — 6,779 — — — 6,779 Variation for net unrealized loss on cash flow hedges — — — (74,593 ) — (74,593 ) Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain — — — 23,924 — 23,924 Translation of foreign operations — — — — (14,507 ) (14,507 ) Balances as of December 31, 2019 264,883 1,036,159 (923,855 ) (22,758 ) 88,476 442,905 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — (331,990 ) — — (331,990 ) Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 8,175 — — — — 8,175 Transfer to retained earnings from realized loss from equity instruments at fair value through other comprehensive income 24,154 — — — — 24,154 Unrealized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — 791,762 — — — 791,762 Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (193,683 ) — — — (193,683 ) Transfer of impairment loss on debt instruments at fair value through other comprehensive income, Note 5(c) — 32,865 — — — 32,865 Variation for net unrealized loss on cash flow hedges — — — (38,924 ) — (38,924 ) Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain — — — 24,574 — 24,574 Translation of foreign operations — — — — 76,935 76,935 Balances as of December 31, 2020 297,212 1,667,103 (1,255,845 ) (37,108 ) 165,411 836,773 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — 1,389,995 — — 1,389,995 Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 145,899 — — — — 145,899 Transfer to retained earnings from realized gain from equity instruments at fair value through other comprehensive income (451,898 ) — — — — (451,898 ) Unrealized loss from debt instruments at fair value through other comprehensive income, net of unrealized gain — (1,986,046 ) — — — (1,986,046 ) Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (249,689 ) — — — (249,689 ) Transfer of impairment recovery on debt instruments at fair value through other comprehensive income, Note 5(c) — (30,994 ) — — — (30,994 ) Variation for net unrealized gain on cash flow hedges — — — 68,615 — 68,615 Transfer of realized gain on cash flow hedges to consolidated statement of income, net of realized loss — — — 13,371 — 13,371 Translation of foreign operations — — — — 95,674 95,674 Balances as of December 31, 2021 (8,787 ) (599,626 ) 134,150 44,878 261,085 (168,300 ) (e) Components of other comprehensive income - The consolidated statement of comprehensive income include: (i) Other comprehensive income that will not be reclassified to the consolidated statement of income in future periods, such as the revaluation of gain (loss) in equity instruments at fair value through other comprehensive income and (ii) Other comprehensive income to be reclassified to the consolidated statement of income in future periods, such as the comprehensive income of financial instruments derivatives used as cash flow hedges, debt instruments at fair value through other comprehensive income and translation for foreign operations. Below is the movement of the caption: 2021 2020 2019 S/(000) S/(000) S/(000) Other comprehensive income that will not be reclassified to the consolidated statement of income in future periods: Equity instruments at fair value through other comprehensive income Gains on equity instruments at fair value through other comprehensive income, net 145,899 8,175 117,329 Subtotal 145,899 8,175 117,329 Non-controlling 231 (35 ) (438 ) Income Tax 31 36 (219 ) Total 146,161 8,176 116,672 Other comprehensive income to be reclassified to the consolidated statement of income in future periods: Debt instruments at fair value through other comprehensive income Unrealized net (loss) gain on debt instruments at fair value through other comprehensive income (1,986,046 ) 791,762 1,341,797 Transfer to income of unrealized net gain on debt instruments at fair value through other comprehensive income (249,689 ) (193,683 ) (80,080 ) Transfer to income of (recovery) loss for impairment on debt instruments at fair value through other comprehensive income (30,994 ) 32,865 6,779 Subtotal (2,266,729 ) 630,944 1,268,496 Non-controlling (6,978 ) 2,082 2,517 Income Tax (8,404 ) 2,643 (7,878 ) Total (2,282,111 ) 635,669 1,263,135 2021 2020 2019 S/(000) S/(000) S/(000) Insurance premiums reserve, Note 14(b) 1,389,995 (331,990 ) (999,430 ) Non-controlling 2,285 (546 ) (1,643 ) Total 1,392,280 (332,536 ) (1,001,073 ) Cash flow hedges: Net gain (loss) from cash flow hedges 68,615 (38,924 ) (74,593 ) Transfer of net realized loss from cash flow hedge to consolidated statement of income 13,371 24,574 23,924 Subtotal 81,986 (14,350 ) (50,669 ) Non-controlling 261 (59 ) (217 ) Income Tax 15,696 (3,559 ) (13,052 ) Total 97,943 (17,968 ) (63,938 ) Foreign currency translation 95,674 76,935 (14,507 ) (f) Shareholders’ equity for legal purposes (regulatory capital) - IFS is not required to establish a regulatory capital for statutory purposes. As of December 31, 2021 and 2020, the regulatory capital required for Interbank, Interseguro and Inteligo Bank (a Subsidiary of Inteligo Group Corp.), is calculated based on the separate financial statement of each Subsidiary and prepared following the specifications stated by their regulators (the SBS or the Central Bank of the Bahamas, in the case of Inteligo Bank). The regulatory capital required for Interbank, Interseguro and Inteligo Bank is detailed below: Interbank’s regulatory capital - According to Legislative Decree No. 1028 and amendments, Interbank’s regulatory capital must be equal to or higher than 10 percent of the assets and contingent credits weighted by total risk represented by the sum of: the regulatory capital requirement for market risk multiplied by 10, the regulatory capital requirement for operational risk multiplied by 10 and the assets and contingent credits weighted by credit risk. However, through Multiple Official Letter No. 27358-2021, the SBS established that in the period between April 2021 and March 2022, the regulatory capital for financial companies shall be equal or higher than 8 percent. Once this period ends, the regulatory capital shall go back to the percentage initially defined (10 percent of the assets and contingent loans weighted by total risks). As of December 31, 2021 and 2020, Interbank maintains the following amounts related to the risk weighted assets and contingent and regulatory capital (basic and supplementary): 2021 2020 S/(000) S/(000) Total risk weighted assets and credits 57,570,306 51,451,816 Total regulatory capital 9,135,614 8,742,126 Basic regulatory capital (Level 1) 6,262,096 5,930,657 Supplementary regulatory capital (Level 2) 2,873,518 2,811,469 Global capital to regulatory capital ratio 15.87 % 16.99 % As of December 31, 2021 and 2020, Interbank has complied with SBS Resolutions No.2115-2009, No.6328-2009 and No.14354-2009, “Regulations for the Regulatory Capital Requirement for Operational Risk”, “Market Risk” and “Credit Risk”, respectively, as amended. These resolutions establish, mainly, the methodologies to be applied by financial entities to calculate the assets and credits weighted per type of risk. In July 2011, the SBS issued Resolution No. 8425-2011, modified by Resolution SBS No. 603-2016 No. 975-2016, In December 2021, the SBS issued Resolution No. 3921-2021, through which it establishes the modification to the calculation of the additional regulatory capital requirement for market concentration, considering the criteria of size, interconnection, substitutability and complexity. Likewise, it establishes two years phase-in On March 26, 2020, the SBS issued Resolution No. 1264-2020, establishing that the calculation of regulatory capital requirements in relation to the weighting factor for mortgage loans and non-revolving In Group Management’s opinion, Interbank has complied with the requirements established by the aforementioned Resolution. Interseguro’s regulatory capital - In accordance with SBS Resolution No. 1124-2006, and its amendments, Interseguro is required to maintain a level of regulatory capital to maintain a minimum equity to support technical risks and other risks that could affect it. The regulatory capital must be higher than the amount resulting from the sum of the solvency net equity, the guarantee fund and the regulatory capital intended to cover credit risks. The solvency net equity is represented by the higher amount between the solvency margin and the minimal capital. As of December 31, 2021 and 2020, the solvency net equity is represented by the solvency margin. The solvency margin is the complementary support that insurance entities must maintain to deal with possible situations of excess claims not foreseen in the establishment of technical reserves. The total solvency margin corresponds to the sum of the solvency margins of each branch in which Interseguro operates. Also, the guarantee fund represents the additional equity support that insurance companies must maintain to deal with the other risks that can affect them and that are not covered by the solvency net equity, such as investment risks and other risks. The monthly amount of said fund must be equivalent to 35 percent of the solvency net equity, calculated in accordance with SBS Resolution No. 1124-2006. As of December 31, 2021 and 2020, Interseguro’s surplus equity is as follows: 2021 2020 S/(000) S/(000) Regulatory capital 1,387,713 1,359,414 Less Solvency equity (solvency margin) 672,551 607,841 Guarantee fund 235,393 212,744 Surplus 479,769 538,829 Inteligo Bank’s regulatory capital - The Central Bank of the Bahamas requires Inteligo Bank to maintain a regulatory capital of not less than 8 percent of its risk weighted assets. Inteligo Bank’s capital ratio as of December 31, 2021 and 2020 is the following: 2021 2020 US$(000) US$(000) Total eligible capital 287,196 270,709 Total risk weighted assets 1,177,296 953,009 Capital adequacy ratio (in percentage) 24.39 28.41 In Management’s opinion, its Subsidiaries have complied with the requirements set forth by the regulatory entities. (g) Reserves - The General Shareholders’ Meeting of IFS held on March 31, 2022, agreed to constitute reserves for S/800,000,000 charged to retained earnings. The Board of Directors of IFS session held on April 22, 2020, agreed to constitute reserves for S/500,000,000 charged to retained earnings. (h) Subsidiaries’ legal and special reserves - The Subsidiaries domiciled in Peru are required to establish a reserve equivalent to a certain percentage of their paid-in

Tax situation

Tax situation	12 Months Ended
Tax situation	Dec. 31, 2021
Disclosure of Tax situation [Abstract]
Tax situation	17. Tax situation (a) IFS and its Subsidiaries incorporated and domiciled in the Republic of Panama and the Commonwealth of the Bahamas (see Note 2), are not subject to any Income Tax, or any other taxes on capital gains, equity or property. The Subsidiaries incorporated and domiciled in Peru (see Note 2) are subject to the Peruvian Tax legislation; see paragraph (c). Peruvian life insurance companies are exempt from Income Tax regarding the income derived from assets linked to technical reserves for pension insurance and annuities from the Private Pension Fund Administration System, as well as income generated through assets related to life insurance contracts with savings component. In Peru, all income from Peruvian sources obtained from the direct or indirect sale of shares of stock capital representing participation of legal persons domiciled in the country are subject to income tax. For that purpose, an indirect sale shall be considered to have occurred when shares of stock or ownership interests of a legal entity are sold and this legal entity is not domiciled in the country and, in turn, is the holder — whether directly or through other legal entity or entities — of shares of stock or ownership interests of one or more legal entities domiciled in the country, provided that certain conditions established by law occur. In this sense, the Act states that an assumption of indirect transfer of shares arises when in any of the 12 months prior to disposal, the market value of shares or participations of the legal person domiciled is equivalent non-domiciled. -p eriod percent or more of the capital of legal persons non-domiciled (b) Legal entities or individuals not domiciled in Peru are subject to an additional tax (equivalent to 5 percent) on dividends received from entities domiciled in Peru. The corresponding tax is withheld by the entity that distributes the dividends. In this regard, since IFS controls the entities that distribute the dividends, it recognizes the amount of the additional Income Tax as expense of the financial year of the dividends. In this sense, as of December 31, 2021 and 2020, the Company has recorded an expense for S/38,538,000 and recovery for S/2,017,000, respectively, in the caption “Income Tax” of the consolidated statement of income. The recovery recognized in 2020 result ed (c) IFS’s Subsidiaries incorporated in Peru are subject to the payment of Peruvian taxes; hence, they must calculate their tax expenses on the basis of their separate financial statements. The Income Tax rate as of December 31, 2021, 2020 and 2019, was 29.5 percent, over the taxable income. (d) The Tax Authority (henceforth “SUNAT”, by its Spanish acronym) is legally entitled to perform tax audit procedures for up to four years subsequent to the date at which the tax return regarding a taxable period must be filed. Below are the taxable periods subject to inspection by the Tax Authority as of December 31, 2021: • Interbank: Income Tax returns for the years 2016 to 2021, and Value-Added-Tax • Interseguro: Income Tax returns for the years 2017 to 2021, and Value-Added-Tax • Seguros Sura: Income Tax returns for the years 2017 to 2018, and Value-Added-Tax Given the possible interpretations that SUNAT may give to the legislation in effect, up to date it is not possible to determine whether or not any review to be conducted would result in liabilities for the Subsidiaries; any increased tax or surcharge that could arise from possible tax audits would be applied to the results of the period in which such tax increase or surcharge may be determined. Following is the description of the main ongoing tax procedures for the Subsidiaries: Interbank: In April 2004, June 2006, February 2007, June 2007, November 2007, October 2008 and December 2010, Interbank received a number of Tax Determination and Tax Penalty notices corresponding mainly to the Income Tax determination for the fiscal years 2000 to 2006. As a result, claims and appeals were filed and subsequent contentious administrative proceedings were started. Regarding the tax litigations followed by Interbank related to the annual Income Tax returns for the years 2000 to 2006, the most relevant matter subject to discrepancy with SUNAT corresponds to whether the “interest in suspense” are subject to Income Tax or not. In this sense, Interbank considers that the interest in suspense does not constitute accrued income, in accordance with the SBS’s regulations, which is also supported by a ruling by the Permanent Constitutional and Social Law Chamber of the Supreme Court issued in August 2009 and a pronouncement in June 2019. Notwithstanding the foregoing, in February 2018, the Third Transitory Chamber of Constitutional and Social Law of the Supreme Court issued a ruling regarding a third bank that impacted the original estimation regarding the degree of contingency for this discrepancy. Subsequently, in June 2019, the Permanent Chamber of Constitutional and Social Law of the Supreme Court, in a case followed by another financial entity, but identical to Interbank’s case, ruled in favor of the tax treatment over the interest in suspense followed by said entity. Likewise, on July 6, 2020 and December 28, 2020, the Permanent Chamber of Constitutional and Social Law of the Supreme Court notified to Interbank its ruling regarding Interbank’s Income Tax 2003 and prepaid income tax for 2003, declaring groundless the cassation appeals filed by SUNAT and the MEF, thus reaffirming the position held by Interbank regarding that interest in suspense does not constitute taxable income. The same criterion has been adopted by the aforementioned Chamber regarding the Income Tax for 2002, according to the ruling notified to Interbank on October 7, 2021. The tax liability requested for this concept and other minor contingencies as of December 31, 2021, amounts to approximately S/425,000,000 (S/382,000,000 as of December 31,2020), wich includes the tax, fines and interest arrears, of which corresponded to the suspended interest and corresponded to other minor repairs. From the tax and legal analysis performed, Interbank’s Management and its external legal advisers consider that there exists sufficient technical support for the prevailing of Interbank’s position; as a consequence, no provision has been recorded for this contingency as of December 31, 2021 and 2020. On February 3, 2017, SUNAT closed the audit process corresponding to the Income Tax for 2010. Interbank paid the debt under protest and filed a claim procedure. Subsequently, on November 6, 2018, SUNAT closed again the audit process corresponding to the Income Tax 2010, which had been reopened due to invalidity; Interbank filed a claim procedure and afterwards a tax appeal. Currently, the appeal is pending resolution by the Tax Court. On January 14, 2019, Interbank was notified of the Determination and Penalty Resolutions corresponding to the audit of the Income Tax for the fiscal year 2013. To such date, the tax debt requested by SUNAT amounts to approximately S/50,000,000 . T On January 25, 2021, the Tax Court notified the Resolution RTF No. 00088-1-2021, On May 25, 2021, Interbank filed a complaint before the Judiciary against the Resolution, which is in the process of resolution. As of December 31, 2021 and 2020, the tax debt requested for this concept and other minor contingencies amounts to approximately S/41,000,000 and S/40,000,000, respectively, which is comprised of the tax, penalties and moratorium interest. In the opinion of Interbank’s Management and its legal advisors, any eventual additional tax settlement would not result in a significant impact on the financial statements as of December 31, 2021 and 2020. On April 26, 2019, SUNAT notified about the commencement of the definitive audit process on Income Tax withholdings of non-domiciled On September 11, 2019, SUNAT notified Interbank about the beginning of the definitive audit process on Income Tax corresponding to 2014. On November 26, 2021, SUNAT notified Interbank about Resolution of Determination No. 0120030121490, issued regarding the Income Tax on third-category taxable income, corresponding to 2014 without larger amounts, as well as Resolutions of Determination from No. 0120030121503 to No. 0120030121510 issued regarding the application of the additional rate of 4.1 percent of the Income Tax, of which the debt requested by SUNAT as of December 31, 2021 amounts to S/161,000. On December 23, 2021, Interbank filed a claim procedure. On December 12, 2019, SUNAT notified Interbank about the beginning of the definitive audit process on Income Tax corresponding to 2015. On December 28, 2021, SUNAT notified Interbank about Resolution of Determination No. 0120030123003, issued regarding the Income Tax on third-category taxable income, corresponding to 2015 without larger amounts, as well as Resolutions of Determination from No. 0120030122991 to No. 0120030123002 issued regarding advance payments of the Income Tax corresponding from January to December 2015, Resolutions of Fine No. 0120020036593 and No. 0120020036594 issued regarding the months of January and February 2015, due to the declaration of false figures or data, according to SUNAT, and Resolutions from No. 0120030123004 to No. 0120030123008 issued regarding the application of the additional rate On January 24, 2022, Interbank filed a claim procedure. As of December 31, 2021, the tax debt requested by SUNAT in relation to the advance payments of the Income Tax for 2015 and the applying of the Income Tax additional rate of 4.1 percent, amounted to S/13,000,000. On July 31, 2020, Interbank was notified of the Determination and Penalty Resolutions corresponding to the audit of the Income Tax for the fiscal year 2012. To date, the tax debt requested by SUNAT amounted to approximately . On August 27, 2020, Interbank filed a complaint appeal which is pending resolution. In this regard, on April 21, 2021, Interbank was notified with the Intendancy Resolution No. 0150140015891 in which the aforementioned claim was declared valid in part; and, it declared the Determination and Penalty Resolutions null. On May 10, 2021, Interbank filed the respective appeal against the aforementioned Resolution, which is pending resolution. On September 1, 2021, Interbank was notified of new Determination and Penalty Resolutions for the Income Tax of 2012. On September 28, 2021, Interbank filed a claim procedure which is pending resolution. As of December 31, 2021, the tax debt requested by SUNAT amounts to S/ . On May 19, 2020, Interbank was notified with the Resolution of Compliance related to the Income Tax and advance payments of the Income Tax for 2005 (linked to the suspended interest). Through said notification, SUNAT increased the alleged tax debt from On June , , Interbank filed an Appeal against the Resolution of Compliance, which is pending of pronouncement by the Tax Court. On February 12, 2021, Interbank was notified with the Resolution of Compliance related to the Income Tax and prepaid income tax of 2006 (related to litigations about interest in suspense). Through said notification, SUNAT rejected an excess payment of On December 22, 2021, by letter No. 210011740110-01-SUNAT, Interbank In the opinion of Interbank´s Management and its legal advisors, any eventual additional tax settlement would not be significant for the financial statements as of December 31, 2021 and 2020. Interseguro: On January 4, 2019, Interseguro was notified through a Tax Determination notice about the partial audit of the Income Tax for non-domiciled On May 03, 2021, SUNAT notified Interseguro about the beginning of the partial audit process of the Income Tax corresponding to 2017. On December 24, 2021, Interseguro was notified about the Resolution of Determination regarding the conclusion of the tax audit, which readjusts the loss and does not determine any amount to be paid nor any fine for Interseguro. In the opinion of Management and its legal advisers, any eventual additional tax would not be significant for the financial statements as of December 31, 2021 and 2020. (e) Peruvian life insurance companies are exempted from the Income Tax on income from assets related to technical reserves for the payment of annuities and retirement, disability and survival annuities of the Private Pension Fund Administration System. (f) For the purpose of determining the Income Tax, the transfer prices of transactions with related companies and with companies domiciled in countries or territories that are non-cooperating Through Legislative Decree No. 1312, published on December 31, 2016, the formal obligations for entities included within the scope of application of transfer pricing were modified, thus incorporating three new information requirements: the first is a Local Report; the second is a Master Report; and the third is a Country Report. The first entered into effect since 2017 for the operations that occurred during 2016 and the last two since 2018 for the operations that have occurred since the fiscal year 2017. (g) Through Legislative Decree No.1381, published on August 24, 2018, it was incorporated in the Income Tax Act the concept of “non-cooperating” (h) In July 2018, Act No. 30823 was published, whereby the Congress delegated power to the Executive Branch to legislate on various issues, including tax and financial matters. In this sense, the main tax regulations issued include the following: (i) Beginning on January 1, 2019, the treatment applicable to royalties and remuneration for services rendered by non-domiciled (ii) The rules that regulate the obligation of legal persons and/or legal entities to inform the identification of their final beneficiaries (Legislative Decree No. 1372) were established. These rules are applicable to legal entities domiciled in the country, in accordance with the provisions of Article 7 of the Income Tax Act, and legal entities established in the country. The obligation covers non-domiciled (iii) The Tax Code was amended with the purpose of offering taxpayers more assurance regarding the application of the general anti-avoidance rule (Rule XVI of the Preliminary Title of the Tax Code), as well as to provide SUNAT with tools for its effective implementation (Legislative Decree No.1422). As part of this amendment, a new assumption of joint and several liability is envisaged, when the tax debtor is subject to the application of the measures provided by Rule XVI in the event that presumed tax avoidance cases are detected; in such case, the joint and several liability will be attributed to the legal representatives provided that they have collaborated with the design or approval or execution of actions or situations or economic relations viewed as tax avoidance in Rule XVI. In the case of companies that have a Board of Directors, it is up to this corporate body to define the tax strategy of the entity, having to decide on the approval or not of actions, situations or economic relations to be carried out within the framework of tax planning, this power being non-delegable. Likewise, it has been established that the application of Rule XVI, regarding the re-characterization (iv) Amendments to the Income Tax Act were included, effective as of January 1, 2019, to improve the tax treatment applicable to the following (Legislative Decree No. 1424): • Income obtained from the indirect transfer of shares of stock or capital representing participations of legal persons domiciled in the country. Among the most significant changes is the inclusion of a new indirect sale assumption, which is triggered when the total amount of the shares of the domiciled legal entity whose indirect disposal is made is equal to or higher than 40,000 Taxation Units. • Permanent establishments of sole proprietorships, companies and entities of any nature incorporated abroad. For this purpose, new cases of permanent establishment have been included, among them, when the rendering of services in the country occurs, with respect to the same project, service or related one, for a period that exceeds 183 calendar days in total within any period of twelve months. • The system of credits against Income Tax for taxes paid abroad, to be included in the indirect tax credit (corporate tax paid by foreign subsidiaries) as credit applicable against the Income Tax of domiciled legal persons, to avoid double economic taxation. • The deduction of interest expenses for the determination of corporate Income Tax. In the years 2019 and 2020, it shall be applicable the debt limit set at up to three times the net equity as of December 31 of the previous year will be applicable, both to loans with related parties, and to loans with third parties contracted since September 14, 2018. Beginning in 2021, the limit for the deduction of financial expenses shall be equivalent to 30 percent of the entity’s EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). (v) Regulations have been established for the accrual of income and expenses for tax purposes beginning on January 1, 2019 (Legislative Decree No. 1425). Until 2018, there was no rule definition of this concept, so in many cases accounting rules were used for its interpretation. In general terms, with the new criterion, for the purpose of determining the Income Tax, it shall be considered whether the substantial events for the generation of income or expense agreed upon by the parties have occurred, provided they are not subject to a subsequent condition, in which case the recognition shall take place when it is fulfilled and when collection or payment is to take place will not be taken into account; and, if the determination of the consideration depends on a future action or event, the total or part of the corresponding income or expense will be deferred until that action or event occurs. (i) Supreme Decree No. 430-2020-EF, Considering that, said Regulation e (j) Law No. 31106 extends until December 31, 2023, the validity of all exemptions in force to date contained in Article 19 of the Income Tax Act. On this matter, among the extended exemptions that are applicable or related to Interbank’s operations, inclu de • Subparagraph i) of Article 19 which indicates that shall be exempted any type of fixed or variable interest rate, in local or foreign currency, that is paid for any deposit or levy pursuant to the General Act of the Banking and Insurance System and Organic Act of the Superintendence of Banking, Insurance and Private Pension Funds, Law No. 26702, as well as the capital increases of said deposits and levies, in local or foreign currency, except when said income constitute third category income. • Subparagraph l) of Article 19 which indicates that also, the exemption reaches the capital gains from the sale of tradable securities registered at the Public Registry of the Stock Market, through centralized trading mechanisms pursuant to the Stock Market Act, as well as the capital gains from the sale of tradable securities outside of centralized trading mechanisms provided that the seller is a natural person, an undivided estate or a marital partnership that opted to pay taxes as such.

Off-balance sheet accounts

Off-balance sheet accounts	12 Months Ended
Off-balance sheet accounts	Dec. 31, 2021
Off Balance Sheet Accounts [Abstract]
Off-balance sheet accounts	18. Off-balance (a) The table below presents the components of this caption: 2021 2020 S/(000) S/(000) Contingent credits - indirect loans (b), Note 6(a) Guarantees and stand-by 4,150,093 4,445,059 Import and export letters of credit 290,365 166,872 4,440,458 4,611,931 Derivatives Held for trading: Note 10(b) Forward foreign currency agreements, see Note 30.2(b)(i): Forward currency agreements – purchase 3,925,457 2,317,124 Forward currency agreements – sale 4,390,342 947,251 Forward foreign currency agreements in other currencies 316,031 396,663 Foreign currency options 1,816 22,700 Swap agreements, see Note 30.2(b)(ii): Currency swaps: Foreign currency delivery / receipt in Soles 995,650 1,128,299 Currency swaps: Soles delivery / receipt in foreign currency 3,166,675 1,392,459 Cross currency swaps 234,667 213,125 Interest rate swaps 2,969,027 4,382,535 Designated as hedges: Note 10(b) Cash flows: Cross currency swaps 2,357,967 2,140,011 18,357,632 12,940,167 Responsibilities for credit lines granted (cancellable) (c) 11,213,104 8,843,150 Responsibilities for credit lines – commercial and others (d) 969,113 1,110,408 Total 34,980,307 27,505,656 (b) In the normal course of its operations, the Group performs contingent operations (indirect loans). These transactions expose the Group to additional credit risks to the amounts recognized in the consolidated statement of financial position. The Group applies the same credit policies for granting and evaluating the provisions required for direct loans when performing contingent operations (see Note 6(a)), including obtaining guarantees when deemed necessary. Guarantees vary and include deposits in financial institutions or other assets. Taking into account that most of the contingent operations are expected to expire without the Group having to disburse cash, the total committed amounts do not necessarily represent future cash requirements. (c) Responsibilities under credit lines agreements include consumer credit lines and other consumer loans that are cancellable by the Bank. (d) Corresponds to commitments of disbursement of future loans that Interbank has committed to carry out, provided that the borrower complies with the obligations under the corresponding loan agreements. However, they may be cancelled by Interbank.

Interest income and expenses, a

Interest income and expenses, and similar accounts	12 Months Ended
Interest income and expenses, and similar accounts	Dec. 31, 2021
Disclosure of Interest income and expenses and similar accounts [Abstract]
Interest income and expenses, and similar accounts	19. Interest income and expenses, and similar accounts (a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Interest and similar income Interest on loan portfolio 3,274,402 3,769,716 3,830,595 Impact from the modification of contractual cash flows due to the loan rescheduling schemes () 120,193 (134,376 ) — Interest on investments at fair value through other comprehensive income 928,660 769,718 723,796 Interest on investments at amortized cost 130,326 116,338 93,454 Dividends on financial instruments 101,736 103,294 74,698 Interest on due from banks and inter-bank funds 46,273 35,906 121,550 Other interest and similar income 4,035 4,371 3,123 Total 4,605,625 4,664,967 4,847,216 Interest and similar expenses Interest on bonds, notes and other obligations (433,774 ) (390,586 ) (455,784 ) Interest and fees on deposits and obligations (334,212 ) (522,357 ) (705,824 ) Interest and fees on obligations with financial institutions (156,490 ) (181,675 ) (175,753 ) Deposit insurance fund fees (70,670 ) (56,177 ) (45,199 ) Interest on lease payments, Note 8(e) (14,004 ) (15,288 ) (16,568 ) Other interest and similar expenses (48,787 ) (26,201 ) (24,835 ) Total (1,057,937 ) (1,192,284 ) (1,423,963 ) () For rescheduled loans, during 2020, Interbank recalculated the carrying amount of these financial assets as the present value of the modified contractual cash flows, discounted at the loan’s original effective interest rate. The impact of the recalculation as of December 31, 2020 amounted approximately to S/134,376,000 of lower interest income. During 2021, the recognition of this interest was recorded as a a (b) The amounts shown in literal (a) above, include interest income and expenses calculated using the effective interest rate (EIR), which are related to the following items: 2021 2020 2019 S/(000) S/(000) S/(000) Financial assets measured at amortized cost 3,571,194 3,787,584 4,045,599 Financial assets measured at fair value through other comprehensive income 928,660 769,718 723,796 Total interest from financial assets calculated at EIR 4,499,854 4,557,302 4,769,395 Financial liabilities measured at amortized cost 938,480 1,109,906 1,353,929

Fee income from financial servi

Fee income from financial services, net	12 Months Ended
Fee income from financial services, net	Dec. 31, 2021
Text Block [Abstract]
Fee income from financial services, net	20. Fee income from financial services, net (a) For the years ended December 31, 2021, 2020 and 2019, this caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Income Performance obligations at a point in time: Accounts maintenance, carriage, transfers, and debit and credit card fees 562,542 474,822 651,255 Banking services fees 207,230 192,588 220,207 Brokerage and custody services (b) 8,457 6,858 9,109 Performance obligations over time: Funds management 184,703 151,356 147,954 Contingent loans fees 64,964 52,156 56,153 Collection services 52,955 41,124 41,010 Commission for loans rescheduling “Reactiva Peru” program 23,722 — — Others 37,293 42,207 40,801 Total (c) 1,141,866 961,111 1,166,489 Expenses Credit cards (128,580 ) (105,772 ) (118,675 ) Credit life insurance premiums (60,231 ) (59,520 ) (48,866 ) Local banks fees (36,836 ) (15,828 ) (9,307 ) Foreign banks fees (31,767 ) (15,105 ) (17,172 ) Commission for loans rescheduling “Reactiva Peru” program (26,215 ) — — Registry expenses (3,009 ) (8,151 ) (7,472 ) Brokerage and custody services (b) (824 ) (630 ) (642 ) Others (30,596 ) (32,605 ) (38,470 ) Total (318,058 ) (237,611 ) (240,604 ) Net 823,808 723,500 925,885 (b) As of December 31, 2021, 2020 and 2019, the Group has recognized net income amounting to S/7,633,000, S/6,228,000 and S/8,467,000, respectively, for transactions carried out on behalf of its clients. (c) Fee income by geographic information for the years ended December 31, 2021, 2020 and 2019 is presented below: 2021 2020 2019 S/(000) S/(000) S/(000) Geographic information Peru 1,003,858 854,082 1,055,624 Panama 138,008 107,029 110,865 Total income of customers contracts 1,141,866 961,111 1,166,489

Other income and (expenses)

Other income and (expenses)	12 Months Ended
Other income and (expenses)	Dec. 31, 2021
Profit (loss) [abstract]
Other income and (expenses)	21. Other income and (expenses) (a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Other income Income from investments in associates 33,378 9,068 15,647 Gain from sale of written-off-loans 11,848 12,962 11,311 Other technical income from insurance operations 8,115 11,547 13,362 Services rendered to third parties 6,836 7,843 3,859 Income from ATM rentals 4,944 3,971 3,789 Other income 24,377 16,726 22,692 Total other income 89,498 62,117 70,660 Other expenses Sundry technical insurance expenses (65,757 ) (47,285 ) (42,016 ) Commissions from insurance activities (37,920 ) (28,390 ) (35,266 ) Technological failures (c) (21,934 ) (228 ) (427 ) Provision for sundry risk (14,872 ) (4,918 ) (3,872 ) Intangible write-offs (10,371 ) (824 ) — Donations (4,991 ) (5,509 ) (5,352 ) Expenses related to rental income (4,026 ) (1,993 ) (3,456 ) Administrative and tax penalties (2,672 ) (543 ) (932 ) Provision for accounts receivable (1,123 ) (7,310 ) (3,303 ) Provision for assets received as payment and seized assets (637 ) — (355 ) Goodwill write-off, — — (2,233 ) Other expenses () (45,889 ) (47,047 ) (33,951 ) Total other expenses (210,192 ) (144,047 ) (131,163 ) () During the years 2021 and 2020, other expenses correspond mainly to non-recurring Covid-19 (b) During the years 2021, 2020 and 2019, Interbank sold in cash to non-related written-off 587,895 ,000 (c) Correspond to losses that have been recognized as a consequence of the materialization of operational risks due to technological failures in transactions with customers.

Net premiums earned

Net premiums earned	12 Months Ended
Net premiums earned	Dec. 31, 2021
Insurance service result [abstract]
Net premiums earned	22. Net premiums earned This caption is comprised of the following: Premiums assumed Adjustment of technical reserves Gross premiums () Premiums ceded to reinsurers Net premiums earned 2021 2020 2019 2021 2020 2019 2021 2020 2019 2021 2020 2019 2021 2020 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Life insurance Annuities () 614,899 248,025 315,519 (291,076 ) (56,021 ) (196,193 ) 323,823 192,004 119,326 — — — 323,823 192,004 119,326 Group life 136,743 138,360 136,502 (2,189 ) 281 (62 ) 134,554 138,641 136,440 (4,779 ) (4,890 ) (5,463 ) 129,775 133,751 130,977 Individual life 182,032 139,105 135,810 (76,339 ) (61,978 ) (82,343 ) 105,693 77,127 53,467 (5,494 ) (4,592 ) (4,430 ) 100,199 72,535 49,037 Retirement (disability and survival) (*) 8,418 9,347 12,282 (9,661 ) 11,912 15,523 (1,243 ) 21,259 27,805 (534 ) (527 ) (3,151 ) (1,777 ) 20,732 24,654 Others 2 3 2 (13,595 ) 2,085 (3,422 ) (13,593 ) 2,088 (3,420 ) — — — (13,593 ) 2,088 (3,420 ) Total life insurance 942,094 534,840 600,115 (392,860 ) (103,721 ) (266,497 ) 549,234 431,119 333,618 (10,807 ) (10,009 ) (13,044 ) 538,427 421,110 320,574 Total general insurance 109,303 91,092 102,402 (2,405 ) 2,930 (2,217 ) 106,898 94,022 100,185 (58 ) (151 ) (126 ) 106,840 93,871 100,059 Total general 1,051,397 625,932 702,517 (395,265 ) (100,791 ) (268,714 ) 656,132 525,141 433,803 (10,865 ) (10,160 ) (13,170 ) 645,267 514,981 420,633 () It includes the annual variation of technical reserves and unearned premiums. () The variation of the adjustment of technical reserves is due mainly to aging over time; see Note 14(b). (*) In April 2016, the Congress of the Republic of Peru approved the amendment of the Private Pension System Act, through which the affiliates of the Pension Fund Administrators (AFPs) who turn 65 and retire, can choose, among other existing retirement modalities, the return of 95.5 percent of the total fund available from their Individual Capitalization Account (henceforth “CIC”, by its Spanish acronym). During 2017, to offset the contraction of retirement income as a result of the aforementioned amendment to the SPP Act, Interseguro launched the products “Renta Particular Plus” and “Renta Particular Plus – Vitalicio”, Note 3.4(ai). During 2021 and 2020, premiums collected for “Renta Particular Plus – Vitalicio” amounted to S/57,479,000 and S/30,310,000, respectively, and for “Renta Particular Plus” amounted to S/219,347,000 and S/117,619,000, respectively. As of December 31, 2021, retirement premiums amounted to S/3,713,000 (in 2020 and 2019, retirement premiums amounted to S/1,750,000 and S/3,841,000, respectively). The liability related to “Renta Particular Plus – Vitalicio“ is presented in the caption “Insurance contracts liabilities” of the consolidated statement of financial position, which contains an important component of insurance. The liability of the “Renta Particular Plus” is presented in the caption “Other accounts payable, provisions and other liabilities” of the consolidated statement of financial position, which does not contain an important insurance component.

Net claims and benefits incurre

Net claims and benefits incurred for life insurance contracts and others	12 Months Ended
	Dec. 31, 2021
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
Net claims and benefits incurred for life insurance contracts and others	23. Net claims and benefits incurred for life insurance contracts and others This caption is comprised of the following: Gross claims and benefits Ceded claims and benefits Net insurance claims and benefits 2021 2020 2019 2021 2020 2019 2021 2020 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Life insurance Annuities (687,208 ) (631,117 ) (597,301 ) — — — (687,208 ) (631,117 ) (597,301 ) Group life (124,308 ) (83,605 ) (45,964 ) 11,222 4,868 3,792 (113,086 ) (78,737 ) (42,172 ) Individual life (37,049 ) (17,495 ) (8,010 ) 8,789 2,393 3,145 (28,260 ) (15,102 ) (4,865 ) Retirement (disability and survival) (53,089 ) (41,076 ) (32,496 ) 6,505 4,206 (747 ) (46,584 ) (36,870 ) (33,243 ) Others (14,539 ) (12,794 ) (1,656 ) 11 (216 ) 65 (14,528 ) (13,010 ) (1,591 ) General insurance (27,691 ) (19,214 ) (20,879 ) 11 (1 ) (213 ) (27,680 ) (19,215 ) (21,092 ) (943,884 ) (805,301 ) (706,306 ) 26,538 11,250 6,042 (917,346 ) (794,051 ) (700,264 )

Salaries and employee benefits

Salaries and employee benefits	12 Months Ended
Salaries and employee benefits	Dec. 31, 2021
Expenses by nature [abstract]
Salaries and employee benefits	24. Salaries and employee benefits This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Salaries 567,938 526,909 565,057 Vacations, health insurance and others 74,924 72,405 47,412 Social security and pensions 60,802 55,408 53,840 Workers’ profit sharing 59,441 52,829 90,658 Severance indemnities 44,277 41,695 41,807 Total 807,382 749,246 798,774 The average number of employees for the years 2021, 2020 and 2019 was 7,378, 7,610 and 7,763 respectively.

Administrative expenses

Administrative expenses	12 Months Ended
Administrative expenses	Dec. 31, 2021
Profit or loss [abstract]
Administrative expenses	25. Administrative expenses (a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Services received from third parties (b) 909,212 704,255 743,362 Taxes and contributions 44,452 37,581 37,928 Rental expenses (c) and Note 8(e) 11,841 6,781 5,072 Total 965,505 748,617 786,362 (b) Services received from third parties correspond mainly to computer equipment maintenance services, credit cards associated expenses, securities transportation services, advertising, customer loyalty programs, marketing on digital media, among others. (c) During the years 2021, 2020 and 2019 corresponds to disbursements made by the Group for short term and low value assets, see Note 3.4(k).

Earnings per share

Earnings per share	12 Months Ended
Earnings per share	Dec. 31, 2021
Basic And Diluted Earning Per Share [Abstract]
Earnings per share	26. Earnings per share The following table presents the calculation of the weighted average number of shares and the basic and diluted earnings per share, determined and calculated based on the earnings attributable to the Group, as described in Note 3.4(ad): Outstanding shares Shares considered Effective days in the Weighted average (in thousands) (in thousands) (in thousands) Year 2019 Balance as of January 1, 2019 110,692 110,692 365 110,692 Initial Public Offering, Notes 1(c) and 16 (a) and (b): Issuance of new shares 2,337 2,337 161 1,031 Sale of treasury stock 2,418 2,418 161 1,066 Sale of treasury stock 2 2 103 1 Purchase of treasury stock (3 ) (3 ) 216 (1 ) Balance as of December 31, 2019 115,446 115,446 112,789 Net earnings attributable to IFS’s shareholders S/(000) 1,441,258 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 12.778 Year 2020 Balance as of January 1, 2020 115,446 115,446 365 115,446 Sale of treasury stock 4 4 266 3 Purchase of treasury stock (27 ) (27 ) 30 (2 ) Balance as of December 31, 2020 115,423 115,423 115,447 Net earnings attributable to IFS’s shareholders S/(000) 383,259 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 3.320 Year 2021 Balance as of January 1, 2021 115,423 115,423 365 115,423 Sale of treasury stock 1 1 267 1 Purchase of treasury stock (6 ) (6 ) 274 (5 ) Balance as of December 31, 2021 115,418 115,418 115,419 Net earnings attributable to IFS’s shareholders S/(000) 1,790,155 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 15.510

Transactions with shareholders,

Transactions with shareholders, related parties and affiliated entities	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Transactions with shareholders, related parties and affiliated entities	27. Transactions with shareholders, related parties and affiliated entities (a) The table below presents the main transactions with shareholders, related parties and affiliated companies as of December 31, 2021 and 2020 and for the years ended December 31, 2021, 2020 and 2019: 2021 2020 S/(000) S/(000) Assets Instruments at fair value through profit or loss 112,096 107,637 Investments at fair value through other comprehensive income 65,357 394,496 Loans, net (b) 1,323,580 1,196,143 Accounts receivable 131,541 134,228 Accounts receivable from derivative financial instruments — 4,276 Other assets 8,694 6,921 Liabilities Deposits and obligations 999,754 849,906 Other liabilities 12,809 567 Off-balance Indirect loans (b) 105,604 124,366 2021 2020 2019 S/(000) S/(000) S/(000) Income (expenses) Interest and similar income 68,166 70,261 77,186 Rental income 30,873 18,609 22,118 Valuation of financial derivative instruments 180 164 (52 ) Administrative expenses (44,249 ) (42,768 ) (38,717 ) Interest and similar expenses (3,065 ) (7,264 ) (17,471 ) Loss on sale of investment property — — (7,164 ) Others, net 31,392 6,853 15,294 Additionally, as indicated in Note 5(g), during 2021, the Group sold shares that it held in Inretail Peru Corp (to a related entity) which were irrevocably designated at their fair value through other comprehensive income. (b) As of December 31, 2021 and 2020, the detail of loans is the following: 2021 2020 Direct Loans Indirect Loans Total Direct Loans Indirect Loans Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Affiliated 1,076,393 45,522 1,121,915 931,746 46,967 978,713 Associates 247,187 60,082 307,269 264,397 77,399 341,796 1,323,580 105,604 1,429,184 1,196,143 124,366 1,320,509 (c) As of December 31, 2021 and 2020, the directors, executives and employees of the Group have been involved in credit transactions with certain subsidiaries of the Group, as permitted by Peruvian law, which regulates and limits on certain transactions with employees, directors and executives of financial entities. As of December 31, 2021 and 2020, direct loans to employees, directors and executives amounted to S/212,967,000 and S/222,076,000 , respectively. These loans are repaid monthly and bear interest at market rates. There are no loans to the Group’s directors and key personnel guaranteed with shares of any Subsidiary. (d) The Group’s key personnel basic remuneration for the years ended December 31, 2021, 2020 and 2019, is presented below: 2021 2020 2019 S/(000) S/(000) S/(000) Salaries 24,768 21,859 22,180 Board of Directors’ compensations 2,861 3,719 2,438 Total 27,629 25,578 24,618 (e) In Management’s opinion, transactions with related companies have been performed under market conditions and within the limits permitted by the SBS. Taxes generated by these transactions and the taxable base used for computing them are those customarily used in the industry and they are determined according to the tax rules in force.

Business segments

Business segments	12 Months Ended
Business segments	Dec. 31, 2021
Disclosure of operating segments [abstract]
Business segments	28. Business segments The Chief Operating Decision Maker (henceforth “CODM”) of IFS is the Chief Executive Officer (henceforth “CEO”). The Group presents three operating segments based on products and services, as follows: Banking - Mainly loans, credit facilities, deposits and current accounts. Insurance - It provides life annuity products with single-premium payment and conventional life insurance products, as well as other retail insurance products. Wealth management - It provides brokerage and investment management services. Inteligo serves mainly Peruvian citizens. The operating segments monitor the operating results of their business units separately for the purpose of making decisions on the distribution of resources and performance assessment. Segment performance is evaluated based on operating profit or loss and it is measured consistently with operating profit or loss in the consolidated financial statements. Transfer prices between operating segments are on an arm’s length basis in a manner similar to transactions with third parties. No revenue from transactions with a single external customer or counterparty exceeded 10 percent of the Group’s total revenues in the years 2021, 2020 and 2019. The following table presents the Group’s financial information by business segments for the years ended December 31, 2021, 2020 and 2019: 2021 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 4,866,775 1,676,185 487,339 (49,914 ) 6,980,385 Inter-segment (45,904 ) — (18,813 ) 64,717 — Total income 4,820,871 1,676,185 468,526 14,803 6,980,385 Consolidated statement of income data Interest and similar income 3,636,810 802,961 154,328 11,526 4,605,625 Interest and similar expenses (893,060 ) (117,531 ) (39,840 ) (7,506 ) (1,057,937 ) Net interest and similar income 2,743,750 685,430 114,488 4,020 3,547,688 Impairment loss on loans, net of recoveries (379,034 ) — (2,543 ) — (381,577 ) Recovery (loss) due to impairment of financial investments (527 ) 33,198 (1,615 ) (158 ) 30,898 Net interest and similar income after impairment loss on loans 2,364,189 718,628 110,330 3,862 3,197,009 Fee income from financial services, net 677,461 (6,802 ) 196,959 (43,810 ) 823,808 Net gain on sale of financial investments 100,867 145,714 42,074 268 288,923 Other income 451,637 89,002 93,978 (17,898 ) 616,719 Total net premiums earned minus claims and benefits — (272,037 ) — (42 ) (272,079 ) Depreciation and amortization (245,432 ) (25,035 ) (14,977 ) 5,754 (279,690 ) Other expenses (1,542,487 ) (325,242 ) (128,444 ) 13,094 (1,983,079 ) Income (loss) before translation result and Income Tax 1,806,235 324,228 299,920 (38,772 ) 2,391,611 Translation result 7,241 (51,493 ) (7,570 ) (37,498 ) (89,320 ) Income Tax (453,198 ) — (8,805 ) (40,109 ) (502,112 ) Net profit (loss) for the year 1,360,278 272,735 283,545 (116,379 ) 1,800,179 Attributable to: IFS’s shareholders 1,360,278 272,735 283,545 (126,403 ) 1,790,155 Non-controlling — — — 10,024 10,024 1,360,278 272,735 283,545 (116,379 ) 1,800,179 () Corresponds to interest and similar income, other income and net premiums earned. 2020 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 4,900,400 1,365,579 433,941 (19,738 ) 6,680,182 Inter-segment (59,267 ) — (3,273 ) 62,540 — Total income 4,841,133 1,365,579 430,668 42,802 6,680,182 Consolidated statement of income data Interest and similar income 3,836,413 654,975 163,414 10,165 4,664,967 Interest and similar expenses (1,053,356 ) (83,992 ) (51,652 ) (3,284 ) (1,192,284 ) Net interest and similar income 2,783,057 570,983 111,762 6,881 3,472,683 Impairment loss on loans, net of recoveries (2,393,923 ) — (21 ) — (2,393,944 ) (Loss) recovery due to impairment of financial investments 170 (33,819 ) 745 — (32,904 ) Net interest and similar income after impairment loss on loans 389,304 537,164 112,486 6,881 1,045,835 Fee income from financial services, net 619,842 (6,056 ) 163,968 (54,254 ) 723,500 Net gain on sale of financial investments 103,773 105,038 (23,428 ) — 185,383 Other income 340,372 96,641 129,987 24,351 591,351 Total net premiums earned minus claims and benefits — (279,070 ) — — (279,070 ) Depreciation and amortization (234,479 ) (25,590 ) (14,478 ) 5,797 (268,750 ) Other expenses (1,299,027 ) (260,405 ) (113,564 ) 31,086 (1,641,910 ) Income before translation result and Income Tax (80,215 ) 167,722 254,971 13,861 356,339 Translation result (5,966 ) (26,591 ) (3,846 ) (9,320 ) (45,723 ) Income Tax 80,509 — (8,000 ) 424 72,933 Net profit for the year (5,672 ) 141,131 243,125 4,965 383,549 Attributable to: IFS’s shareholders (5,672 ) 141,131 243,125 4,675 383,259 Non-controlling — — — 290 290 (5,672 ) 141,131 243,125 4,965 383,549 () Corresponds to interest and similar income, other income and net premiums earned. 2019 Banking Insurance (**) Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 5,335,387 1,198,231 390,720 (138,525 ) 6,785,813 Inter-segment (80,697 ) — (2,093 ) 82,790 — Total income 5,254,690 1,198,231 388,627 (55,735 ) 6,785,813 Consolidated statement of income data Interest and similar income 4,073,998 612,549 167,974 (7,305 ) 4,847,216 Interest and similar expenses (1,290,055 ) (72,485 ) (61,465 ) 42 (1,423,963 ) Net interest and similar income 2,783,943 540,064 106,509 (7,263 ) 3,423,253 Impairment loss on loans, net of recoveries (750,787 ) — (24 ) — (750,811 ) (Loss) recovery due to impairment of financial investments 43 (6,170 ) (663 ) — (6,790 ) Net interest and similar income after impairment loss on loans 2,033,199 533,894 105,822 (7,263 ) 2,665,652 Fee income from financial services, net 827,064 (3,980 ) 164,312 (61,511 ) 925,885 Net gain on sale of financial investments 30,854 39,234 42,127 — 112,215 Net gain from derecognition of financial assets at amortized cost 8,474 — — — 8,474 Other income(*) 394,997 129,784 16,307 (69,698 ) 471,390 Total net premiums earned minus claims and benefits — (279,620 ) — (11 ) (279,631 ) Depreciation and amortization (227,070 ) (22,396 ) (18,321 ) 5,772 (262,015 ) Other expenses (1,384,432 ) (276,350 ) (104,996 ) 49,479 (1,716,299 ) Income before translation result and Income Tax 1,683,086 120,566 205,251 (83,232 ) 1,925,671 Translation result (5,592 ) 9,826 1,423 12,113 17,770 Income Tax (448,956 ) — (6,420 ) (37,950 ) (493,326 ) Net profit for the year 1,228,538 130,392 200,254 (109,069 ) 1,450,115 Attributable to: IFS’s shareholders 1,228,538 130,392 200,254 (117,926 ) 1,441,258 Non-controlling — — — 8,857 8,857 1,228,538 130,392 200,254 (109,069 ) 1,450,115 () Corresponds to interest and similar income, other income and net premiums earned. () For the Banking Segment, the caption “Other income” for the year ended December 31, 2019, includes approximately S/52,580,000, before taxes, as gain on the sale of Interfondos to Inteligo Peru Holding S.A.C., which is eliminated in the accounting consolidation process, see Note 2(a). The net profit amounted to approximately S/32,422,000, after taxes. () As of December 31, 2019, certain balances in the Insurance Segment have been modified due to the reclassifications detailed in Note 3.4(ai). 2021 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Capital investments () 216,786 157,186 40,114 616 414,702 Total assets 68,584,019 15,254,493 5,722,539 392,858 89,953,909 Total liabilities 61,581,982 14,380,847 4,427,452 8,266 80,398,547 2020 Banking Insurance Wealth management Holding and c Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Capital investments () 193,113 109,786 6,771 — 309,670 Total assets 68,038,621 15,311,267 4,308,618 577,523 88,236,029 Total liabilities 61,814,096 14,375,950 3,233,691 (141,657 ) 79,282,080 () It includes the purchase of property, furniture and equipment, intangible assets and investment properties. The distribution of the Group’s total income based on the location of the customer and its assets, for the year ended December 31, 2021, is S/6,568,484,000 in Peru and S/411,901,000 in Panama (for the year ended December 31, 2020, was S/6,307,987,000 in Peru and S/372,195,000 in Panama). The distribution of the Group’s total assets based on the location of the customer and its assets as of December 31, 2021 is S/84,391,264,000 in Peru and S/5,562,645,000 in Panama (for the year ended December 31, 2020, was S/84,096,653,000 in Peru and S/4,139,376,000 in Panama).

Financial instruments classific

Financial instruments classification	12 Months Ended
Financial instruments classification	Dec. 31, 2021
Text Block [Abstract]
Financial Instruments Classification	29. Financial instruments classification The financial assets and liabilities of the consolidated statement of financial position as of December 31, 2021 and 2020, are presented below. As of December 31, 2021 At fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks — — — 17,104,465 17,104,465 Inter-bank funds — — — 30,002 30,002 Financial investments 2,706,271 17,921,275 623,718 3,296,030 24,547,294 Loans, net — — — 43,005,583 43,005,583 Due from customers on acceptances — — — 152,423 152,423 Other accounts receivable and other assets, net 793,361 — — 629,472 1,422,833 3,499,632 17,921,275 623,718 64,217,975 86,262,600 Financial liabilities Deposits and obligations — — — 48,897,944 48,897,944 Due to banks and correspondents — — — 8,522,849 8,522,849 Bonds, notes and other obligations — — — 8,389,672 8,389,672 Due from customers on acceptances — — — 152,423 152,423 Insurance contract liabilities — — — 11,958,058 11,958,058 Other accounts payable, provisions and other liabilities 413,797 — — 1,865,080 2,278,877 413,797 — — 79,786,026 80,199,823 As of December 31, 2020 At fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks — — — 18,765,482 18,765,482 Inter-bank funds — — — 18,105 18,105 Financial investments 2,042,777 18,153,492 1,373,548 2,707,298 24,277,115 Loans, net — — — 40,519,423 40,519,423 Due from customers on acceptances — — — 16,320 16,320 Other accounts receivable and other assets, net 395,249 — — 658,140 1,053,389 2,438,026 18,153,492 1,373,548 62,684,768 84,649,834 Financial liabilities Deposits and obligations — — — 47,149,275 47,149,275 Inter-bank funds — — — 28,971 28,971 Due to banks and correspondents — — — 9,660,877 9,660,877 Bonds, notes and other obligations — — — 7,778,751 7,778,751 Due from customers on acceptances — — — 16,320 16,320 Insurance contract liabilities — — — 12,501,723 12,501,723 Other accounts payable, provisions and other liabilities 271,326 — — 1,732,461 2,003,787 271,326 — — 78,868,378 79,139,704

Financial risk management

Financial risk management	12 Months Ended
Financial risk management	Dec. 31, 2021
Text Block [Abstract]
Financial risk management	30. Financial risk management It comprises the management of the main risks, that due to the nature of their operations, IFS and its Subsidiaries are exposed to; and correspond to: credit risk, market risk, liquidity risk, insurance risk and real estate risk. • Credit risk: possibility of loss due to inability or lack of willingness • Market risk: probability of loss in positions on and off the consolidated statement of financial position derived from variations in market conditions; it generally includes the following types of risk: exchange rate; fair value by interest rate, price, among others. • Liquidity risk: possibility of loss due to noncompliance with the requirements of financing and fund application that arise from mismatches of cash flows. • Insurance risk: possibility that the actual cost of claims and payments will differ from the estimates. • Real estate risk: possibility of significant loss in rental income due to the insolvency of the lessee or, a decrease in the market value of real estate investments. To manage the risks detailed above, every Subsidiary of the Group has a specialized structure and organization in their management, measurement systems, as well as mitigation and coverage processes, according to specific regulatory needs and requirements for the development of its business. The Group and its Subsidiaries, mainly Interbank, Interseguro and Inteligo Bank, operate independently but in coordination with the general provisions issued by the Board of Directors and Management of IFS. The Board of Directors and Management of IFS are ultimately responsible for identifying and controlling risks. The Company has an Audit Committee comprised of three independent directors, pursuant to Rule 10A-3 Also, the Audit Committee is responsible of assisting the Board of Directors in the monitoring and supervising, thus helping to ensure: • The quality and comprehensiveness of IFS’s financial statements, including its disclosures. • The existence of adequate procedures to assess, objectively and periodically, the effectiveness of the internal control system over the financial report. • The compliance with the legal and regulatory framework. • The qualification and independence of external auditors. • The performance of external auditors. • The implementation by Management of an adequate internal control system, in particular the internal control system over the financial report. The Company has an Internal Audit Division which is responsible for monitoring the key processes and controls to ensure an adequate low risk control according to the standards defined in the Sarbanes Oxley Act. Management is responsible of the preparation, presentation and comprehensiveness of the Group’s consolidated financial statements, the suitability of the principles and accounting policies it uses, the establishment and upkeeping of the internal control over the financial information, as well as the facilitation of communications among external auditors, IFS’s managers, Audit Committee and the Board of Directors. (a) Structure and organization of risk management - The Group’s risk management structure and organization for each of its Subsidiaries is as follows: (i) Interbank - Board of Directors Interbank’s Board of Directors is responsible for establishing an appropriate and integral risk management and promoting an internal environment that facilitates its development. The Board is continuously informed about the exposure degree of the various risks managed by Interbank. The Board has created several specialized committees to which it has delegated specific tasks to strengthen risk management and internal control. Audit Committee The Audit Committee’s main purpose is to monitor that the accounting financial reporting processes are appropriate, as well as to evaluate the activities performed by the auditors, both internal and external. The Committee is comprised of three members of the Board and the Chief Executive Officer, the Internal Auditor, the Vice-President of Corporate and Legal Affairs and other executives may also participate therein, when required. The Committee meets at least six times a year in ordinary sessions and informs the Board about the most relevant issues discussed. Comprehensive Risk Management Committee The Comprehensive Risk Management Committee (henceforth “GIR”, by its Spanish acronym) is responsible for approving the policies and organization for comprehensive risk management, as well as the amendments to said policies. This Committee defines the level of tolerance and the exposure degree to risk that Interbank is willing to assume in its business and also decides on the necessary actions aimed at implementing the required corrective measures in case of deviations from the levels of tolerance to risk. The Committee is comprised of two Directors, the Chief Executive Officer and the Vice-Presidents. The Committee reports monthly to the Board of Directors the main issues it has discussed and the resolutions taken in the previous meeting . Assets and Liabilities Committee The main purpose of the Assets and Liabilities Committee (henceforth “ALCO”) is to manage the financial structure of the statement of financial position of Interbank, based on profitability and risk targets. The ALCO is also responsible for the proposal of new products or operations that contain components of market risk. Likewise, it is the communication channel with the units that generate market risk. The ALCO meets monthly and it is comprised of the Chief Executive Officer, the Vice-Presidents of Risks, Commercial, Finance, Operations, Distribution Channels, Capital Market and the Manager of Treasury / Position Desk. Internal Audit Division - Risk management processes of Interbank are monitored by the Internal Audit Division, which examines both the adequacy of the procedures and the compliance with them. The Internal Audit Division discusses the results of all assessments with Management and reports its findings and recommendations to the Audit Committee and Board of Directors. (ii) Interseguro - Board of Directors The Board of Directors is responsible for the overall approach to risk management and it is responsible for the approval of the policies and strategies currently used. The Board of Directors provides the principles for overall risk management, as well as the policies prepared for specific areas, such as foreign exchange risk, interest rate risk, credit risk and the use of derivative and non-derivative Audit Committee The main purpose of the Audit Committee is to monitor that the accounting and financial reporting process are appropriate, as well as to assess the activities performed by External and Internal Auditors. The Audit Committee is comprised of three Board members who do not fulfil any executive position within Interseguro, being at least one of them an Independent Director, who leads the Committee and cannot lead any other Committee within Interseguro. The Committee sessions can be attended by the Chief Executive Officer, the Audit Manager, the External Auditors and other executives when required. The Committee meets at least six times a year in ordinary sessions and informs the Board on the most relevant issues it has addressed. Risk Committee The Risk Committee is a corporate body created by the Board. It is responsible of defining the business risk limits of Interseguro through the approval of risk policies and the corrective measures needed to maintain adequate levels of risk tolerance. The Risk Committee is comprised of four Board members, the Risk Manager and the Chief Executive Officer. Investment Committee The Investment Committee is responsible of approving the limits of each security or real estate that may be included in Interseguro’s investment portfolio. This Committee is comprised of several Board Members, the Chief Executive Officer and the Vice-President of Investments. Internal Audit Division Risk management processes throughout Interseguro are monitored by the Internal Audit Division, which reviews and assesses the design, scope and functioning of the internal control system and verifies the compliance of the legal requirements, policies, standards and procedures. The Internal Audit Division discusses the results of all assessments with Management and reports its findings and recommendations to the Audit Committee and Board of Directors. (iii) Inteligo Bank - Inteligo Bank’s Board of Directors is responsible for the establishment and monitoring of the risk administration policies. To manage and monitor the various risks Inteligo Bank is exposed to, the Board of Directors has created the Credit and Investment Committee, the Assets and Liabilities Committee, the Credit Risk Committee and the Audit Committee. Due to the Covid-19 (b) Risk measurement and reporting systems - The Group uses different models and rating tools. These tools measure and value the risk with a prospective vision, thus allowing the making of better risk decisions in the different stages or life cycle of client or product. Said models and tools are permanently monitored and periodically validated to assure that the levels of prediction and performance are being maintained and to make the corrective actions or adjustments, when needed. (c) Risk mitigation and risk coverage - To mitigate its exposure to the various financial risks and provide adequate coverage, the Group has established a series of measures, among which the following stand out: • Policies, procedures, methodologies, models and parameters aimed to allow for the identification, measurement, control and reporting of diverse financial risks; • Review and assessment of diverse financial risks, through specialized units of risk screening; • Timely monitoring and tracking of diverse financial risks and their maintenance within a defined tolerance level; • Compliance with regulatory limits and establishment of internal limits for exposure concentration; and • Procedures for managing Likewise, as part of its comprehensive risk management, in certain circumstances the Group uses derivative financial instruments to mitigate its risk exposure, which arises from the variations in interest rates and foreign exchange rates. (d) Risk concentration - Through its policies and procedures, the Group has established the guidelines and mechanisms needed to prevent excessive risk concentration. In case any concentration risk is identified, the Group works with specialized units that enable it to control and manage said risks. 30.1 Credit risk (a) The Group opts for a credit risk policy that ensures sustained and profitable growth in all its products and business segments it operates. In doing so, it applies assessment procedures for the adequate decision-making, and uses tools and methodologies that allow the identification, measurement, mitigation and control of the different risks in the most efficient manner. Likewise, the Group incorporates, develops and reviews regularly management models that allow an adequate measurement, quantification and monitoring of the loans granted by each business unit and also encouraging the continuous improvement of its policies, tools, methodologies and processes. Additionally, as a consequence of the Covid-19 In compliance with the policy of monitoring the Group’s credit risk, during 2021 Interbank performed the recalibration process of its risk parameters for the calculation of the expected credit losses. (b) The Group is exposed to credit risk, which is the risk that a counterparty causes a financial loss by failing to comply with an obligation. Credit risk is the most important risk for the Group’s business; therefore, Management carefully manages its exposure to credit risk, which arise mainly in lending activities that lead to loans and investment activities that contribute with securities and other financial instruments to the Group’s asset portfolio. There is also credit risk in the financial instruments out of the consolidated statement of financial position, such as contingent credits (indirect loans), which expose the Group to risks similar to those of direct loans, being mitigated with the same control processes and policies. Likewise, credit risk arising from derivative financial instruments is, at any time, limited to those with positive fair values, as recorded in the consolidated statement of financial position. As of the date of the consolidated statement of financial position and under IFRS 9, impairment allowances are established for expected credit losses. Significant changes in the economy or in the particular situation of an economic sector that represents a concentration in the Group’s portfolio could result in losses that are different from those provisioned for as of the date of the consolidated statement of financial position. The Group structures the levels of credit risk it undertakes by placing limits on the amount of risk accepted in relation to one borrower or groups of borrowers, geographical and industry segments. Said risks are monitored on a revolving basis and subject to continuous review. The Group’s exposure to credit risk is managed through the regular assessment of debtors and their potential capability to pay the principal and interest of their obligations, and through the change in exposure limits, when appropriate. The exposure to credit risk is also mitigated, in part, through the obtaining of personal and corporate collateral. Nevertheless, there is a significant part of the financial instruments where said collateral cannot be obtained. Following is a description of the procedures and policies related to collateral management and valuation of collateral. Policies and procedures for management and valuation of guarantees - Collateral required for financial assets other than the loan portfolio are determined according to the nature of the instrument. However, debt instruments, treasury papers and other financial assets are in general not guaranteed, except for securities guaranteed with similar assets and instruments. The Group has policies and guidelines established for the management of collateral received to back loans granted. The assets that guarantee loan operations bear a certain value prior to the loan approval and the procedures for their updating are described in the internal rules. To manage guarantees, the Group operates specialized divisions for the establishment, management and release of guarantees. Collateral that back loan operations include different goods, property and financial instruments (including cash and securities). Their preferential status depends on the following conditions: • Easy convertibility into cash. • Proper legal documentation, duly registered with the corresponding public registry. • Non-existence • Their fair value must be updated. Long-term loans and fundings granted to corporate entities are generally guaranteed. Consumer loans granted to small companies are not generally guaranteed. Management monitors the fair value of collateral, and with the purpose of mitigating credit losses, requests additional collateral to the counterparty as soon as impairment evidence exists. The proceeds from the settlement of the collateral obtained are used to reduce or repay the outstanding claim. In the case of derivative financial instruments, the Group maintains strict control limits on net open derivative positions (the difference between purchase and sale contracts), both in amount and term. The amount subject to credit risk is limited to the current fair value of instruments that are favorable to the Group (for example, an asset when its fair value is positive), which in relation to derivatives is only a small fraction of the contract, or notional amount used to express the volume of instruments outstanding. This credit risk exposure is managed as part of the overall lending limits with customers, together with potential exposures from market movements. Collateral or other securities are not usually obtained for credit risk exposures on these instruments. Settlement risk arises in any situation where a payment in cash, securities or equity is made in the expectation of a corresponding receipt in cash. Daily settlement limits are established for each counterparty to cover the aggregate of all settlement risk arising from the Group’s market transactions on any single day. (c) Maximum exposure to credit risk - As of December 31, 2021 and 2020, Management estimates that the maximum credit risk to which the Group is exposed is represented by the book value of the financial assets which show a potential credit risk and consist mostly of deposits in banks, inter-bank funds, investments, loans (direct and indirect), without considering the fair value of the collateral or guarantees, derivative financial instruments transactions, receivables from insurance transactions and other monetary assets. In this sense, as of December 31, 2021 and 2020, the main captions were formed as follows: • 77.3 percent and 89.5 percent, respectively, of cash corresponds to amounts deposited in the Group’s vaults or in the BCRP; • 87.5 percent and 85.5 percent, respectively, of the loan portfolio is classified into the two lower credit risk categories defined by the Group under IFRS 9 (high and standard grade); • 93.5 percent and 88.4 percent, respectively, of loans is deemed non-past-due non-impaired; Covid-19 , • 91.8 percent and 89.0 percent, respectively, of investments at fair value through other comprehensive income and investments at amortized cost have at least an investment grade (BBB- or higher) or are debt instruments issued by the BCRP or the Peruvian government; and • 98.1 percent and 97.6 percent , respectively, non-past non-impaired. • In addition, as of December 31, 2021 and 2020, the Group holds loans (direct and indirect) and investments in fixed income instruments issued by entities related to the infrastructure sector that, in recent years, have been exposed to local and international events, for an amount of approximately of S/1,055,904,000 (S/334,375,000 in direct loans and S/721,529,000 in indirect loans) and S/911,756,000, respectively (S/1,257,017,000 (S/351,734,000 in direct loans and S/905,283,000 in indirect loans) and S/1,029,618,000, respectively, as of December 31, 2020). (d) Impairment assessment for loan portfolios - The main objective of the impairment requirements is to recognize expected credit losses during the average life of financial instruments when there has been a significant increase in credit risk after the initial recognition — as evaluated on a collective or individual basis — considering all reasonable and sustainable information, including that which refers to the future. If the financial instrument does not show a significant increase in credit risk after the initial recognition, the provision for credit losses shall be calculated as 12-month Under some circumstances, entities may not have reasonable and sustainable information available without disproportionate effort or cost to measure the expected credit losses during the lifetime of the asset on an individual instrument basis. In that case, expected credit losses during the asset’s lifetime shall be recognized on a collective basis considering information about the overall credit risk. The financial assets for which the Group calculates the expected loss under a collective assessment include: • All direct and indirect (contingent) loans related to stand-by • Debt instruments measured at amortized cost or at fair value through other comprehensive income. The expected credit loss is estimated collectively for each loan portfolio with shared similar risk characteristics. Not only default indicators, but all information such as: macroeconomic projections, type of instrument, credit risk ratings, types of guarantees, date of initial recognition, remaining time to maturity, among other indicators. For the collective impairment assessment, the financial assets are grouped based on the Group’s internal credit rating system, which considers credit risk characteristics, such as: type of asset, economic sector, geographical location, type of guarantee, among other relevant factors. Expected losses are calculated under the identification and multiplication of the following risk parameters: • Probability of Default (PD): It is the likelihood of a default over a particular time horizon that the counterpart will be unable to meet its debt obligations in a certain term and with it is cataloged as default. • Loss Given Default (LGD): Measures the loss in percentage terms on total exposure at default (see Exposure at default). • Exposure at Default (EAD): Represents the total value that the Group can lose upon default of a counterpart. (d.1) Definition of default: In accordance with IFRS 9, the Group determines that there is default on a financial asset when: • The borrower is unlikely to pay their credit obligations to the Group in full, without recourse by the Group to actions such as realizing guarantee (if applicable); or • The borrower is past due by more than 90 days on any material credit obligation to the Group. In assessing whether a borrower presents default, the Group considers the following indicators: • Qualitative: contracts in judicial and prejudicial proceedings. • Quantitative: contracts in default for more than 90 days. • Based on data prepared internally and obtained from external sources such as: • Significant changes in indicators of credit risk • Significant changes in external market indicators • Real or expected significant change in the external and/or internal credit rating • Existing or forecast adverse changes in the business, economic or financial conditions that are expected to cause a significant change in the borrower’s ability to meet their debt obligations • Real or expected significant change in the operating results of the borrower • Existing or future adverse changes in the regulatory, economic or technological environment of the borrower that results in a significant change in their ability to meet their debt obligations. Likewise, losses recognized in the period are affected by several factors, such as: • Financial assets moving from Stage 1 to Stage 2 or Stage 3 because there has been a significant increase in their risk since initial recognition or they present impairment at the analysis date, respectively. As a result, lifetime expected losses are calculated. • Impact on the measurement of expected losses due to changes in PD, EAD and LGD resulting from the update of the inputs used. • Impact on the measurement of expected losses due to changes in the models and assumptions used. • Additional provisions for new financial instruments reported during the period. • Periodic reversion of the discount of expected losses due to the passage of time, as they are measured based on the present value. • Financial assets written off during the period. • Exchange difference arising from financial assets denominated in foreign currency. (d.1.1) Internal rating and PD: The Group’s loans are segmented into homogeneous groups with shared similar credit risk characteristics as detailed below: • Personal Banking (credit cards, mortgages, payroll loans, consumer loans and vehicular loans) • Small Business Banking (segments S1, S2 and S3) • Commercial Banking (Corporate, Institutional, Companies and Real estate) In the case Interbank, Credit Risk Department determines its risk level according to the following classification, as of December 31, 2021 and 2020: 2021 Banking Segment High grade PD less than or equal (): Standard grade PD range () Grade lower than standard PD equal to or higher Credit card 7.35% 7.36% - 19.30% 19.31% Mortgage 2.57% 2.58% - 7.44% 7.45% Payroll loans 2.34% 2.35% - 5.48% 5.49% Personal Banking Consumer 10.35% 10.36% - 24.39% 24.40% Vehicular 7.51% 7.52% - 17.84% 17.85% Segments S1 and S2 20.99% 21.00% - 40.26% 40.27% Small Business Banking Segments S3 8.06% 8.07% - 20.32% 20.33% Corporate 0.29% 0.29% 0.29% Commercial Banking Institutional 1.28% 1.29% - 3.48% 3.49% Companies 3.53% 3.53% 3.53% Real estate 7.35% 7.36% - 19.30% 19.31% 2020 Banking Segment High grade PD less than or equal to: Standard grade PD range Grade lower than standard PD equal to or higher than: Credit card 8.01% 8.02% - 20.72% 20.73% Mortgage 1.98% 1.99 % - 7.42% Payroll loans 2.27% 2.28% - 5.58% 5.59% Personal Banking Consumer 10.04% 10.05% - 23.77% 23.78% Vehicular 3.95% 3.96% - 12.62% 12.63% Segments S1 and S2 8.73% 8.74% - 21.12% 21.13% Small Business Banking Segments S3 6.37% 6.38% - 17.13% 17.14% Corporate 1.67% 1.67% 1.67% Commercial Banking Institutional 0.42% 0.42% 0.42% Companies 3.09% 3.10% - 8.61% 8.62% Real estate 6.33% 6.33% 6.33% (*) It is worth mentioning that the probability of default are exclusively those determined by the statistical model and, therefore, do not include the subsequent adjustments to the model that have been originated as a consequence of the pandemic, see further detail in 30.1 (d.7) The main objective is t o These rating models are monitored on a regular basis because with the passage of time some factors may have a negative impact on the model’s discriminating power, and stability due to changes in the population or its characteristics. Each rating has an associated PD, which is adjusted to incorporate prospective information. This is replicated for each macroeconomic scenario, as appropriate. To calculate the PD, two differentiated methodologies have been developed, which are described below: • Transition matrixes Its objective is to determine the probability of default over a 12-month • Default ratio Its objective is to determine the probability of default over a 12-month Given the nature of the portfolios and the availability of historical information, the method to estimate the PD for each portfolio is presented below: Banking / Segments Transition matrix Default ratio Personal banking: Credit cards X Mortgage X Payroll loans X Consumer X Vehicular X Small business banking X Commercial banking Corporate X Institutional X Companies X Real estate X Likewise, Interbank has implemented a system to monitor its commercial sector clients in a more personalized way, based on warnings, changes in rating, reputation problems, among others At each reporting date, for indirect loans (contingent), as happens for direct loans, the expected loss is calculated depending on the stage in which each operation is located; that is, if it is in Stage 1, the expected loss is calculated with a 12-month The Group considers the changes in credit risk based on the probability that the borrower will fail to comply with the loan agreement. As of December 31, 2021 and 2020, the Group holds stand-by The criteria established to assign the risk to each one of the operations that are evaluated under an individual evaluation use the following combination of factors: quantitative, qualitative and financial. To estimate the PD for the lifetime of a financial asset, a transformation to a 12-month 12-month At Inteligo Bank, both for Personal Banking and Commercial Banking, the internal model developed (scorecard) assigns 5 levels of credit risk: low, medium low, medium, medium high, and high. This methodology evaluates the scoring, increase or decrease of risks, taking into consideration the loan structure and the type of client; therefore, there is one scorecard for Personal Banking and another for Commercial Banking. (d. 2 Loss Given Default (LGD): It is an estimated loss in case of default. It is the difference between contractual cash flows due and those expected to be received, including guarantees. Generally, it is expressed as an EAD percentage. In the case of Interbank, the calculation of the LGD has been developed under three differentiated methods, which are described below: • Closed recoveries Those in which a client entered and left default (due to debt settlement, application of penalty or refinancing) over a course of up to 74 months and 65 months, as of December 31, 2021 and 2020, respectively. • Open recoveries Those in which a client entered and did not manage to exit default over a course of up to 74 months and 65 months, as of December 31, 2021 and 2020, respectively. This method identifies the adjustment factor that allows to simulate the effect of a closed recovery process. Thus, a recovery curve is built from the information of closed recovery processes and a recovery rate curve is estimated based on the number of months of each process. This methodology is applied to the Mortgage and Commercial Banking loan portfolios. In the case of Inteligo Bank, for those credits that are classified in Stage 1 or Stage 2 at the reporting date, the regulatory recoveries of the Central Bank of the Bahamas and the Superintendence of Banks of Panama are used, using stressed scenarios for each type of guarantee. (d.3) Exposure at default (EAD): Exposure at default represents the gross carrying amount of financial instruments subject to impairment, which involves both the client’s ability to increase exposure as default approaches and possible early repayments. To calculate the EAD of a loan in Stage 1, potential default events are evaluated over a 12- A calculation methodology has been developed for those portfolios that present a defined schedule, differentiating those transactions that consider prepayment and those that do not consider prepayment, and another methodology that is based on building the credit risk factor for those portfolios allows the client the ability to use a line of credit (revolving products) .Therefore, the percentage of additional use of the credit line that the client could use in the event of a default must be calculated. (d.4) Significant increase in credit risk: The Group has established a framework that incorporates quantitative and qualitative information to determine whether the credit risk on a financial instrument has significantly increased since initial recognition, both for loans and investments. The framework is aligned with the Group’s internal credit risk management process. In certain cases, using its expert credit judgment and, where possible, with relevant historical experience, the Group may determine that an exposure has experienced a significant increase in credit risk when certain qualitative indicators that may not be captured by a timely quantitative analysis. At each reporting date, expected losses are calculated depending on the stage of each loan, as each one is evaluated with a different life period. • Stage 1 - 12-month 12-month • Stage 2 - Lifetime expected losses are calculated for the entire remaining life of the asset. For operations with payment schedule, they are calculated in each year of remaining life by multiplying the following risk parameters: 12-month • Stage 3 - Expected losses are calculated by multiplying the PD (equal to 100 percent) by the client’s LGD and the balance as of the reporting date. The Group classifies the operations with a significant increase in the risk of each portfolio such as marked refinanced operations, operations with arrears longer than 30 days (for all portfolios except Mortgages that considers arrears longer than 60 days), or operations marked “Leave” or “Reduce” in the surveillance system for the Commercial Banking portfolio. Likewise, the evaluation of the significant risk increase is made by comparing the 12-month 12-month The Group periodically evaluates the following warning signs and criteria to assess whether the placement presents a significant increase in credit risk (Stage 2): • Rescheduled loans. • Infractions to the covenants. • Forced interventions by governments in the primary and secondary markets of obligors. • Involvement of the borrower in illicit, political and fraud business. • Impairment of guarantees (underlying assets). • Arrears or short and frequent failures to pay installments. • Significantly adverse macroeconomic, regulatory, social, technological and environmental changes. • Other assessments and/or warnings (financial statements, EBIT evaluation, financial indicators by industry, regulatory criteria, others). On the other hand, the Group monitors the effectiveness of the criteria used to identify significant increases in credit risk through periodic reviews to confirm that: • The criteria used is able to identify significant increases in credit risk before an exposure is in default; • The average time between the identification of a significant increase in credit risk and default is reasonable; • Exposures usually do not transfer directly from the measurement of 12-month • T

Fair value

Fair value	12 Months Ended
Fair value	Dec. 31, 2021
Text Block [Abstract]
Fair value	31. Fair value (a) Financial instruments measured at their fair value and fair value hierarchy The following table presents an analysis of the financial instruments that are measured at their fair value, including the level of hierarchy of fair value. The amounts are based on the balances presented in the consolidated statement of financial position: As of December 31, 2021 Level 1 Level 2 Level 3 Total S/(000) S/(000) S/(000) S/(000) Financial assets Financial investments At fair value through profit or loss () 978,978 633,400 1,093,893 2,706,271 Debt instruments measured at fair value through other comprehensive income 11,194,459 6,435,328 — 17,629,787 Equity instruments measured at fair value through other comprehensive income 556,162 27,686 39,870 623,718 Derivatives receivable — 793,361 — 793,361 12,729,599 7,889,775 1,133,763 21,753,137 Accrued interest 291,488 Total financial assets 22,044,625 Financial liabilities Derivatives payable — 413,797 — 413,797 () As of December 31, 2021 and 2020, correspond mainly to participations in mutual funds and investment funds. As of December 31, 2020 Level 1 Level 2 Level 3 Total S/(000) S/(000) S/(000) S/(000) Financial assets Financial investments At fair value through profit or loss () 577,438 986,627 478,712 2,042,777 Debt instruments measured at fair value through other comprehensive income 10,247,432 7,654,920 — 17,902,352 Equity instruments measured at fair value through other comprehensive income 1,329,471 7,867 36,210 1,373,548 Derivatives receivable — 395,249 — 395,249 12,154,341 9,044,663 514,922 21,713,926 Accrued interest 251,140 Total financial assets 21,965,066 Financial liabilities Derivatives payable — 271,326 — 271,326 () As of December 31, 2021 and 2020, correspond s Financial assets included in Level 1 are those measured on the basis of information that is available on the market, to the extent that their quoted prices reflect an active and liquid market and that are available in some centralized trading mechanism, trading agent, price supplier or regulatory entity. Financial instruments included in Level 2 are valued based on the market prices of other instruments with similar characteristics or with financial valuation models based on information of variables observable in the market (interest rate curves, price vectors, etc.). Financial assets included in Level 3 are valued by using assumptions and data that do not correspond to prices of operations traded on the market. The valuation requires Management to make certain assumptions about the model variables and data, including the forecast of cash flow, discount rate, credit risk and volatility. During 2021, there were no transfers of financial instruments to or from level 3 to level 1 or level 2. During 2020, there were transfers of certain financial instruments from Level 1 to Level 2 for the amount of S/4,116,507,000, because they stopped being actively traded during the year and, therefore, fair values were obtained by using observable market data. There were no transfers of financial instruments from Level 3 to Level 1 or Level 2 or viceversa. The table below presents a description of significant unobservable data used in valuation: Valuation technique Significant unobservable inputs Valuation Sensitivity of inputs to fair value 2021 2020 Listed shares Net asset value NAV 203.53 215.19 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/11,199,000 as of December 31, 2021 and S/10,754,000 as of December 31, 2020. Private Equity Stocks Net asset value NAV Depends on each investment Depends on each investment 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/7,300,000 as of December 31, 2021 and S/1,448,000 as of December 31, 2020. Private equity funds Net asset value NAV Depends on each investment Depends on each investment 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/78,305,000 as of December 31, 2021 and S/27,983,000 as of December 31, 2020. Listed shares Equity method — According to price risk According to price risk 5 percent increase (decrease) of the price would result in increase in fair value of S/1,994,000 as of December 31, 2021 and S/1,811,000 as of December 31, 2020. Starting in 2020, the Group performed changes in the determination of the estimates for the fair value of these investments considering the nature of themselves, as well as the underlying assets and the information to which it had access on the valuation date, concluding that the best valuation method for these investments is the use of the net asset value (henceforth “NAV”). The table below includes a reconciliation of fair value measurement of financial instruments classified by the Group within Level 3 of the valuation hierarchy: 2021 2020 S/(000) S/(000) Initial balance as of January 1 514,922 487,352 Purchases 629,543 155,198 Sales (237,870 ) (272,711 ) Gain recognized on the consolidated statement of income 227,168 145,083 Balance as of December 31 1,133,763 514,922 (b) Financial instruments not measured at their fair value - The table below presents the disclosure of the comparison between the carrying amounts and fair values of the Group’s financial instruments that are not measured at their fair value, presented by level of fair value hierarchy: As of December 31, 2021 As of December 31, 2020 Level 1 Level 2 Level 3 Fair value Book value Level 1 Level 2 Level 3 Fair value Book value 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 — 17,104,465 — 17,104,465 17,104,465 — 18,765,482 — 18,765,482 18,765,482 Inter-bank funds — 30,002 — 30,002 30,002 — 18,105 — 18,105 18,105 Investments at amortized cost 3,181,392 — — 3,181,392 3,296,030 2,988,539 — — 2,988,539 2,707,298 Loans, net — 42,892,599 — 42,892,599 43,005,583 — 40,809,701 — 40,809,701 40,519,423 Due from customers on acceptances — 152,423 — 152,423 152,423 — 16,320 — 16,320 16,320 Other accounts receivable and other assets, net — 629,472 — 629,472 629,472 — 658,140 — 658,140 658,140 Total 3,181,392 60,808,961 — 63,990,353 64,217,975 2,988,539 60,267,748 — 63,256,287 62,684,768 Liabilities Deposits and obligations — 48,914,408 — 48,914,408 48,897,944 — 47,146,077 — 47,146,077 47,149,275 Inter-bank funds — — — — — — 28,971 — 28,971 28,971 Due to banks and correspondents — 8,274,484 — 8,274,484 8,522,849 — 9,686,361 — 9,686,361 9,660,877 Bonds, notes and other obligations 7,286,082 1,202,219 — 8,488,301 8,389,672 6,831,566 1,430,646 — 8,262,212 7,778,751 Due from customers on acceptances — 152,423 — 152,423 152,423 — 16,320 — 16,320 16,320 Insurance contract liabilities — 11,958,058 — 11,958,058 11,958,058 — 12,501,723 — 12,501,723 12,501,723 Other accounts payable and other liabilities — 1,865,080 — 1,865,080 1,865,080 — 1,732,461 — 1,732,461 1,732,461 Total 7,286,082 72,366,672 — 79,652,754 79,786,026 6,831,566 72,542,559 — 79,374,125 78,868,378 The methodologies and assumptions used to determine fair values depend on the terms and risk characteristics of each financial instrument and they include the following: (i) Long-term fixed-rate and variable-rate loans are assessed by the Group based on parameters such as interest rates, specific country risk factors, individual creditworthiness of the customer and the risk characteristics of the financed project. Based on this evaluation, allowances are taken into account for the estimated losses of these loans. As of December 31, 2021 and 2020, the book value of loans, net of allowances, was not significantly different from the calculated fair values. (ii) Instruments whose fair value approximates their book value: For financial assets and financial liabilities that are liquid or have short-term maturity (less than 3 months) it is assumed that the carrying amounts approximate to their fair values. This assumption is also applied to demand deposits, savings accounts without a specific maturity and variable-rate financial instruments. (iii) Fixed-rate financial instruments: The fair value of fixed-rate financial assets and financial liabilities at amortized cost is determined by comparing market interest rates when they were first recognized with current market rates related to similar financial instruments for their remaining term to maturity. The fair value of fixed interest rate deposits is based on discounted cash flows using market interest rates for financial instruments with similar credit risk and maturity. For quoted debt issued, the fair value is determined based on quoted market prices. When quotations are not available, a discounted cash flow model is used based on the yield curve of the appropriate interest rate for the remaining term to maturity.

Fiduciary activities and manage

Fiduciary activities and management of funds	12 Months Ended
Fiduciary activities and management of funds	Dec. 31, 2021
Text Block [Abstract]
Fiduciary activities and management of funds	32. Fiduciary activities and management of funds The Group provides custody, trustee, investment management and advisory services to third parties; therefore, the Group makes purchase and sale decisions in relation to a wide range of financial instruments. Assets that are held in a trust are not included in the consolidated financial statements. These services give rise to the risk that the Group could eventually be held responsible of poor yielding of the assets under its management. As of December 31, 2021 and 2020, the value of the managed off-balance 2021 2020 S/(000) S/(000) Investment funds 18,669,786 15,008,109 Mutual funds 4,310,914 5,980,724 Total 22,980,700 20,988,833

Events after the reporting peri

Events after the reporting period	12 Months Ended
Events after the reporting period	Dec. 31, 2021
Text Block [Abstract]
Events after the reporting period	33. Events after the reporting period On March 22, 2022, Interbank’s Board of Directors approved, subject to market conditions, the issuance of unsecured corporate bonds to be placed in the international and/or domestic market under Rule 144A and/or Regulation S of the U.S. Securities Act of 1933, with a maturity of up to 10 years and up to an amount of US$500 million or its equivalent in Soles (“New Bonds”). Subject to market conditions, these new bonds may be issued (i) through one or more issues in U.S. Dollars and/or Soles, including the reopening of any such new Bond issues, and/or (ii) be issued for the formulation of one or more exchange offers, tender offers and/or redemption options for some or all of the corporate bonds previously issued by the Bank and in circulation (the “Current Bonds”). On April 13, 2022, IFS closed a transaction by means of which it acquired 50 percent of Procesos de Medios de Pago S.A.’s capital stock (henceforth “PMP”). The aforementioned acquisition, led IFS to hold directly and indirectly 100 percent of the issued capital stock of PMP. Before this transaction, IFS held indirectly 50 percent of PMP’s capital stock through its subsidiary Interbank. As of December 31, 2021, the balance of the investment in PMP is presented within the caption “Investments in associates”, see note 10(a).

Significant accounting polici_2

Significant accounting policies (Policies)	12 Months Ended
Significant accounting policies (Policies)	Dec. 31, 2021
Text Block [Abstract]
Foreign currency translation	(a) Foreign currency translation - Functional and presentation currency: The Group has determined that its functional and presentation currency is the Sol because it reflects the economic substance of the underlying events and circumstances relevant to most of the Group’s entities, insofar as its main operations and/or transactions, such as loans granted, financing obtained, sale of insurance premiums, interest and similar income, interest and similar expenses and an important percentage of purchases are established and settled in Soles. In addition, it corresponds to the functional currency to most of the Subsidiaries, except for Inteligo Bank, whose functional currency is the US Dollar. Because Inteligo Bank has a functional currency different from the Sol, its balances were translated for consolidation purposes using the methodology established by IAS 21 “The Effects of Changes in Foreign Exchange Rates”, as follows: • Assets and liabilities at the closing rate at the date of each consolidated statement of financial position. • Income and expenses, at the average exchange rate for each month. As a result of the translation, the Group has recorded the difference in the caption “Exchange differences on translation of foreign operations” in the consolidated statement of other comprehensive income. Foreign currency balances and transactions: Foreign currency transactions and balances are those performed in currencies different from the functional currency. Transactions in foreign currencies are initially recorded in the functional currency using the exchange rate at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate in effect on the reporting date. The differences between the closing rate at the date of each consolidated statement of financial position presented and the exchange rate initially used to record the transactions in foreign currency are recognized in the consolidated statement of income in the period in which they arise, in the caption “Translation result”. Non-monetary
Interest income	(b) Interest income - (b.1) Effective interest rate method - Interest income is recorded using the effective interest rate (henceforth “EIR”) method for all financial assets measured at amortized cost, interest rate derivatives for which hedge accounting is applied and the related amortization/recycling effect of hedge accounting. The interest income of financial assets that accrue interests measured at fair value through other comprehensive income according to IFRS 9 is also recorded using the EIR method. Interest expenses are also calculated using the EIR method for all financial liabilities held at amortized cost. The EIR exactly discounts estimated future cash flows through the expected life of the financial instrument or, when appropriate, a shorter period at the net carrying amount of the financial asset. The EIR is calculated by taking into account transaction costs and any discount or premium on the acquisition of the financial asset, as well as fees and costs that are an integral part of the EIR. The Group recognizes interest income using the best estimate of a constant rate of return over the expected life of the financial asset. Therefore, the EIR calculation also takes into account the effect of potentially different interest rates that may be charged at various stages of the financial asset’s expected life, and other characteristics of the product’s life cycle (including prepayments, penalty interest and charges). If expectations of fixed rate financial assets’ or liabilities’ cash flows are revised for reasons other than credit risk, then changes to future contractual cash flows are discounted at the original EIR, and the adjustment is recorded as a positive or negative adjustment of the carrying amount of the financial asset in the consolidated statement of financial position with an increase or decrease in Interest revenue. For floating-rate financial instruments, periodic re-estimation re-estimating (b.2) Interest income and similar - The Group calculates the interest income by applying the EIR to the gross carrying amount of non-impaired When a financial asset becomes impaired, and, therefore, it is classified as Stage 3 (as established in Note 3.4(h)), the Group calculates the interest income by applying the EIR at the amortized cost of the asset. If the financial assets “recover”, as detailed in Note 30.1(d), and is no longer impaired, the Group recalculates the interest income in gross figures. For purchased or originated credit-impaired (henceforth “POCI”) assets, as established in Note 30.1(d), the Group calculates the interest income by determining the credit-adjusted EIR at the amortized cost of the asset. The credit-adjusted EIR is the interest rate that, in the initial recognition, discounts the estimated future cash flows (including credit losses) at the amortized cost of POCI assets. The interest income for all trading assets, that is, for those that are measured at fair value through profit or loss, are presented in the caption “Net gain of financial assets at fair value through profit or loss” of the consolidated statement of income.
Banking services commissions	(c) Banking services commissions - The Group earns fee and commission income from a diverse range of financial services it provides to its customers. Fee and commission income is recognized at an amount that reflects the consideration to which the Group expects to be entitled in exchange for providing the services. The performance obligations, as well as the timing of their satisfaction, are identified and determined at the inception of the contract. The Group’s income from contracts do not typically include multiple performance obligations. When the Group provides a service to its clients, the consideration is invoiced and generally due immediately upon satisfaction of a service provided at a point in time or at the end of the contract period for a service provided over time. The Group has generally concluded that it is the principal in its revenue arrangements because it typically controls the services before transferring them to the customer. The fees included in the caption “Fees for banking services, net” that make up part of the consolidated statement of income include fee income where performance obligations are satisfied at a specific time or over a period of time. Fee income where performance obligations are satisfied over a period of time include, among others, collection services, funds management, memberships, fees for contingent loans and credit card insurance. Likewise, fee income where performance obligations are satisfied at a specific time include, among others, banking service fees, brokerage and custody services, and credit card fees. Below is the main income from contracts with customers that are recognized in the consolidated statement of financial position: • Fees receivable for credit cards and certain fees receivable for letters of guarantee included in the caption “Other accounts receivable and other assets, net”, represent the Group’s right to an unconditional consideration (i.e., it only requires the passing of time for the consideration payment). This income is measured at amortized cost and is subject to impairment specifications under IFRS 9. • Deferred income from commissions for letters of guarantee included in the caption “Other accounts payable, provisions and other liabilities”, represent the Group’s obligation to render services to a customer, from whom the Group has received a consideration (or a due amount). A liability for unearned fees and commissions is recognized when the payment is made or when the payment is due (whichever happens first). Unearned fees and commissions are recognized as income when the Group renders the service.
Insurance contracts	(d) Insurance contracts – Accounting policies for insurance activities: The Group applies to insurance contracts the existing accounting policies prior to the adoption of IFRS (i.e., accounting standards established by the SBS for financial and insurance entities in Peru) with certain modifications as described below: • Incurred but not reported claims reserves (henceforth “IBNR”): These reserves are calculated and applied at each recording period using the Chain Ladder methodology, which considers past experience based on cumulative claims losses to estimate future claims developments. • Technical reserves for life annuities and retirement, disability and survival pensions: The Group uses the Peruvian mortality tables SPP-S-2017 SPP-I-2017 No. 886-2018 Product classification: Insurance contracts are those contracts where the Group (the insurer) has accepted significant insurance risk from another party (the policyholder) by agreeing to compensate the policyholder for a specified uncertain future event (the insured event) that adversely affects the policyholder. As a general guideline, the Group determines whether it has significant insurance risk by comparing benefits paid with benefits payable if the insured event did not occur. Insurance contracts may also transfer a financial risk. When the contract has a financial component and transfers no relevant insurance risk as established by IFRS 4 “Insurance Contracts”, the contract is recorded based on IFRS 9 “Financial Instruments”. These contracts are presented in the caption “Other accounts payable, provisions and other liabilities” as “Contract liability with investment component” of the consolidated statement of financial position; see Note 10(a). Once a contract has been classified as an insurance contract, it remains as an insurance contract for the remainder of its life, even if the insurance risk is reduced significantly during this period, unless all rights and obligations are extinguished or expire. Life insurance contracts offered by the Group include retirement, disability and survival insurance, annuities and group and individual life. Non-life Insurance receivables: Insurance receivables are initially recognized when due and are measured at the fair value of the consideration received or receivable. Consequently, in its initial recognition, insurance receivables are measured at amortized cost. As of December 31, 2021 and 2020, the carrying value of the insurance receivables is similar to their fair value due to their short-term maturity. The carrying value of insurance receivables is reviewed for impairment whenever events or circumstances indicate that the carrying amount may not be recoverable, with the impairment loss recorded in the consolidated statement of income. Reinsurance: The Group cedes the insurance risk in the normal course of its operations mainly due to pension fund risks and life insurance risks (individual and group). The reinsurance assets represent balances due and payable by reinsurance companies. Reinsurance is ceded on a proportional basis. The amounts recoverable from the contracts with reinsurers are estimated consistently with the loss reserve pending settlement or losses settled and with the premiums ceded, associated with policies ceded, in accordance with the clauses established in the related reinsurance contracts. Reinsurance assets are reviewed for impairment at each date of the consolidated statement of financial position or more frequently when necessary. Impairment arises when there is objective evidence the Group cannot receive all the outstanding amounts receivable under the contract terms and the event has a reliably measurable impact on the amounts that the Group will obtain from the reinsurer. Impairment loss is registered in the consolidated statement of income. Reinsurance contracts ceded do not release the Group from its obligations to the insured. The liabilities from reinsurance contracts represent balances due and payable to reinsurance companies. The amounts payable are estimated consistently with the related reinsurance contract. Premiums and claims are presented as gross amounts for the reinsurance ceded. Reinsurance assets or liabilities are written off when the contractual rights are extinguished, expire, or when the contract is transferred to a third party. Reinsurance commissions: The commissions from the reinsurance contracts for premiums ceded are amortized on a straight-line basis over the term of the related insurance contract. Insurance contract liabilities: Life insurance contract liabilities are recognized when contracts are entered into. The technical reserves for retirement, disability and survival insurance and annuities are determined as the sum of the discounted value of expected future pensions to be paid during a defined or non-defined Individual life technical reserves are determined as the sum of the discounted value of expected future benefits, administration expenses, policyholder options and guarantees and investment income, less the discounted value of the expected premiums that would be required to meet the future cash outflows. Furthermore, the technical reserves for group life insurance contracts comprise the provision for unearned premiums and unexpired risks. Insurance claims reserves include reserves for reported claims and an estimate of the IBNR. As of December 31, 2021 and 2020, IBNR reserves were determined on the basis of the Chain Ladder methodology, whereby the weighted average of past claims’ development is projected into the future. Adjustments to the liabilities at each reporting date are recorded in the consolidated statement of income. The liability is derecognized when the contract expires, is discharged or cancelled. At each reporting date an assessment is made on whether the recognized life insurance liabilities are sufficient, by using an existing liability adequacy test as established by IFRS 4. In the case of annuities and retirement, disability and survival insurance, this test was conducted by using current assumptions for mortality and morbidity tables and interest rates. As of December 31, 2021 and 2020, Management determined that liabilities were sufficient and therefore, it has not recorded any additional life insurance contract liability. The accounts payable to reinsurers and coinsurers arise from the ceded premiums issued based on the evaluation of the risk assumed and the losses coming from the reinsurance contracts accepted as well as from the clauses executed for the coinsurance received, and are registered in the item “Accounts payable to reinsurers and coinsurers” that is part of the caption “Other accounts payable, provisions and other liabilities” of the consolidated statement of financial position. Income recognition: Life insurance contracts: Gross premiums on life insurance are recognized as revenue when due from the policyholder. For single premium products, revenue is recognized on the date when the policy is effective. The net premiums earned include the annual variation of technical reserves. Property, casualty and group life insurance contracts: Unearned premiums are those proportions of premiums written in a year that relate to periods of risk afterwards the reporting date. Unearned premiums are calculated on a daily pro rata basis. The proportion attributable to subsequent periods is deferred as a provision for unearned premiums. Recognition of benefits, claims and expenses: (i) Gross benefits and claims Gross benefits and claims for life insurance contracts include the cost of all claims arising during the year, including internal and external claims handling costs that are directly related to the processing and settlement of claims. Death, survival and disability claims are recorded on the basis of notifications received. Annuities payments are recorded when due. (ii) Reinsurance premiums Reinsurance premiums comprise the total premiums payable for the whole coverage provided by contracts entered into in the period and are recognized at the date at which the policy is effective. Unearned ceded premiums are deferred during the period of the related insurance contract. (iii) Reinsurance claims Reinsurance claims are recognized when the related gross insurance claim is recognized according to the terms of the relevant contract. (iv) Acquisition costs Acquisition costs related to the sale of new policies are recognized when incurred.
Financial instruments: Initial recognition	(e) Financial instruments: Initial recognition - (e.1) Date of recognition - Financial assets and liabilities, with the exception of loans, are initially recognized at the trading date. This includes regular transactions of purchases or sales of financial assets that require the delivery of assets within the time frame generally established by regulation or convention on the marketplace. Loans are recognized when the funds are transferred to the customers while deposits and obligations are recognized when the funds are received by the Group. (e.2) Initial measurement of financial instruments - The classification of financial instruments at initial recognition depends on the characteristics of the business model and contractual flows for managing the instruments, as described in Notes 3.4(f.1.1) and 3.4(f.1.2). Financial instruments are initially measured at their fair value (as defined in Note 3.4(e.4)), except in the case of financial assets and financial liabilities recorded at fair value through profit or loss, transaction costs are added to, or substracted from, this amount. Accounts receivable are measured at the transaction price. When the fair value of financial instruments at initial recognition differs from the transaction price, the Group accounts for the Day 1 profit or loss, as described below. (e.3) Day 1 profit or loss - When the transaction price of the instrument differs from the fair value at origination and the fair value is based on a valuation technique that only uses inputs observable in market transactions, the Group recognizes the difference between the transaction price and fair value in the net trading income. In those cases where fair value is based on models for which some of the inputs are not observable, the difference between the transaction price and the fair value is deferred and is only recognized in profit or loss when the inputs become observable, or when the instrument is derecognized. (e.4) Measurement categories of financial assets and liabilities - The Group classifies all of its financial assets based on the business model and the contractual terms, measured at either: • Amortized cost, as explained in Note 3.4(f.1). • Fair value through other comprehensive income, as explained in Notes 3.4(f.4) and (f.5). • Fair value through profit or loss, as explained in Note 3.4(f.7). The Group classifies and measures its derivative and trading portfolio at fair value through profit or loss as explained in Notes 3.4(f.2) and (f.3). The Group may designate financial instruments at fair value through profit or loss, if so doing eliminates or significantly reduces measurement or recognition inconsistencies, as explained in Note 3.4(f.7). Financial liabilities, other than financial guarantees, are measured at amortized cost or at fair value through profit or loss when they are held for trading, are derivative instruments or the fair value designation is applied, as explained in Note 3.4(f.6). It should be noted that during 2021 and 2020, the Group only presents derivative financial instruments measured in this way.
Financial assets and liabilities	(f) Financial assets and liabilities - The following is a description of the assets and liabilities held by the Group, as well as the criteria for their classification: (f.1) Assets measured at amortized cost - As required by IFRS 9, the Group measure cash and due from banks inter-bank funds, financial investments in debt instruments, loans and other financial assets at amortized cost if the following two conditions are met: • The financial asset is held within a business model with the objective to hold financial assets to collect contractual cash flows, and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest (henceforth “SPPI”) on the principal amount outstanding. The details of these conditions are presented below: (f.1.1) Business model assessment - The Group’s business model is assessed at a higher level of aggregated portfolios, and not instrument by instrument, and is based on observable factors such as: • How the performance of the business model and the financial assets held within that business model are assessed and reported to the entity’s key management personnel. • The risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way those risks are managed. The expected frequency, value and timing of sales are also important aspects of the Group’s assessment. The business model assessment is based on reasonably expected scenarios without taking “worst case” or “stress case”. If cash flows after initial recognition are realized in a way that is different from the Group’s original expectations, the classification of the remaining financial assets that remain in that business model will not be changed, but incorporates such information when assessing newly purchased financial assets going forward. (f.1.2) The SPPI test - As a second step of its classification process, the Group assesses the contractual terms to identify whether they meet the SPPI test. “Principal”, for the purpose of this test, is defined as the fair value of the financial asset at initial recognition and may change over the life of the financial asset (for example, if there are repayments of principal or amortization of the premium/discount). The most significant elements within a lending arrangement are the time value of money and credit risk. To perform the SPPI assessment, the Group applies judgement and considers relevant factors such as the currency in which the financial asset is denominated, and the period for which the interest rate is set. In contrast, contractual terms that introduce volatility in the contractual cash flows that are unrelated to a basic lending arrangement do not give rise to contractual cash flows that are solely payments of principal and interest on the amount outstanding. In such cases, the financial asset is required to be measured at fair value through profit or loss. (f.2) Derivatives recorded at fair value through profit or loss - A derivative is a financial instrument or other contract with the following three characteristics: • Its value changes in response to the change in a specified interest rate, financial instrument price, commodity price, foreign exchange rate, index of prices or rates, credit rating or credit index, or other variable; provided that, in the case of a non-financial • It requires no initial net investment or an initial net investment that is smaller than the required for other types of contracts expected to have a similar response to changes in market factors. • It is settled at a future date. The Group enters into derivative transactions with various counterparties, such as: interest rate swaps, cross-currency swaps, foreign currency options and foreign currency forward contracts. Derivatives are recorded at fair value and carried as assets when their fair value is positive and as liabilities when their fair value is negative. The notional amount and fair value of such derivatives are presented separately in Note 10(b). Changes in the fair value of derivatives are included in net trading income unless hedge accounting is applied. Hedge accounting disclosures are presented in Note 3.4(j). (f.2.1) Embedded derivatives - An embedded derivative is a component of a hybrid instrument that also includes a non-derivative non-financial Embedded derivatives in financial assets, liabilities and non-financial In the case of embedded derivatives in financial assets, they are not separated from the financial asset and, therefore, the classification rules are applied to the hybrid instrument in its entirety, as described in Note 3.4(e.4). As of December 31, 2021 and 2020, the Group does not present embedded derivatives in its financial liabilities, which are needed to be separated from the host contract. (f.3) Financial assets or financial liabilities held for trading - The Group classifies financial assets or financial liabilities as held for trading when they have been purchased or issued primarily for short-term profit making through trading activities or form part of a portfolio of financial instruments that are managed together, for which there is evidence of a recent pattern of short-term profit taking. Held-for-trading (f.4) Debt instruments at fair value through other comprehensive income - The Group applies the category of debt instruments measured at fair value through other comprehensive income when both of the following conditions are met: • The instrument is held within a business model, the objective of which is achieved by collecting contractual cash flows and selling financial assets. • The contractual terms of the financial asset meet the SPPI test. Debt instruments at fair value through other comprehensive income are subsequently measured at fair value through other comprehensive income. Interest income and foreign exchange gains and losses are recognized in profit or loss in the same manner as for financial assets measured at amortized cost, as explained in Note 3.4(f.1). The expected credit loss calculation for debt instruments at at fair value through other comprehensive income is explained in Note 3.4(h)(iii). When the Group holds more than one investment in the same security, they are deemed to be disposed of on a “first-in first-out” (f.5) Equity instruments at fair value through other comprehensive income - Upon initial recognition , the Group occasionally elects to classify irrevocably some of its equity investments as equity instruments at at fair value through other comprehensive income when not held for trading. Such classification is determined on an instrument-by- Gains and losses on these equity instruments are never recycled to profit even when the asset is sold. Dividends are recognized in the consolidated statement of income as income when the right of the payment has been established, except when the Group benefits from such proceeds as a recovery of part of the cost of the instrument, in which case, such gains are recorded in other comprehensive income. Equity instruments at fair value through other comprehensive income are not subject to an impairment assessment. (f.6) Financial liabilities - After initial measurement, financial liabilities, except those measured at fair value through profit or loss; see (f.7), are measured at amortized cost. Amortized cost includes commissions and interest, transaction lost and any other premium or discount. A compound financial instrument which contains both a liability and an equity component is separated at the issue date. The Group first establishes whether the instrument is a compound instrument and classifies such instrument’s components separately as financial liabilities, financial assets, or equity instruments in accordance with IAS 32. Classification of the liability and equity components of a convertible instrument is not revised as a result of a change in the likelihood that a conversion option will be exercised, even when exercising the option may appear to have become economically advantageous to some holders. When allocating the initial carrying amount of a compound financial instrument to the equity and liability components, the equity component is assigned as the residual amount after deducting from the entire fair value of the instrument, the amount separately determined for the liability component. The value of any derivative features (such as call options) embedded in the compound financial instrument, other than the equity component (such as an equity conversion option), is included in the liability component. Once the Group has determined the split between equity and liability, it further assesses whether the liability component has embedded derivatives that must be accounted for separately. (f.7) Financial assets and financial liabilities at fair value through profit or loss - Financial assets and financial liabilities in this category are those that are not held for trading and have been either designated by Management upon initial recognition or are mandatorily required to be measured at fair value under IFRS 9. Management designates an instrument at fair value through profit or loss upon initial recognition when one of the following criteria is met: • The designation eliminates, or significantly reduces, the inconsistent treatment that would otherwise arise from measuring the assets or liabilities or recognizing gains or losses on them on a different basis, or • The liabilities are part of a group of financial liabilities which are managed and their performance evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, or • The liabilities contain one or more embedded derivatives, unless they do not significantly modify the cash flows that would otherwise be required by the contract. Financial assets and liabilities at fair value through profit or loss are recorded in the consolidated statement of financial position at fair value. Changes in fair value are recorded in profit and loss with the exception of movements in fair value of liabilities designated at fair value through profit or loss due to changes in the Group’s own credit risk. Such changes in fair value are recorded in other comprehensive income and do not get reclassified to profit or loss. Interest accrued on assets that must be measured at fair value through profit or loss is recorded using the contractual interest rate. Dividend income from equity instruments measured at fair value through profit or loss is recorded in profit or loss as “Interest and similar income”; see Note 19, when the right to the collection has been established. (f.8) Financial guarantees and letters of credit - The Group issues financial guarantees, and letters of credit. Financial guarantees are initially recognized in the consolidated financial statements (within provisions) at fair value, which is equivalent to the commission received. Subsequent to initial recognition, the recognized liability is measured at the higher amount between: a) amount initially recognized less its cumulative amortization and b) an Expected Credit Loss (henceforth “ECL”) provision determined as set out in Note 3.4(h)(ii). The commission received is recognized in the consolidated statement of income in the caption “Fee income from financial services, net” on a straight-line basis over the life of the guarantee. Letters of credit are commitments under which, over the duration of the commitment, the Group is required to provide a loan with pre-specified The nominal contractual value of financial guarantees and letters of credit, where the loan agreed to be provided is on market terms, is not recorded in the consolidated statement of financial position. The nominal values of these instruments together with the corresponding ECLs are disclosed in Note 6(d). (f.9) Reclassification of financial assets and liabilities - The reclassification of financial assets will take place as long as the business model that manages the financial assets is changed. It is expected that this change is very rare. These changes are determined by Management because of external or internal changes and must be significant for the Group’s operations and demonstrable to third parties. Consequently, a change in the Group’s business model will take place only when it begins or ceases to carry out an activity that is significant for its operations. As of December 31, 2021 and 2020, the Group has not reclassified its financial assets after their initial recognition. Financial liabilities are never reclassified. (f.10) Repurchase agreements - Securities sold under repurchase agreements on a specified future date are not derecognized from the consolidated statement of financial position since the Group retains substantially all of the risks and rewards inherent to its ownership. Cash received is recognized as an asset with the corresponding obligation to return it, including accrued interest, as a liability, reflecting the transaction’s economic substance as a loan to the Group. The difference between the sale and repurchase price is recorded as interest expense and is accrued over the life of the agreement using the effective interest rate and is recognized in the caption “Interest and similar expenses” of the consolidated statement of income. As of December 31, 2021 and 2020, the Group did not keep any repurchase agreements.
Modification of financial assets and liabilities	(g) Modification of financial assets and liabilities - (g.1) Modification of financial assets - When the contractual cash flows of a financial asset are renegotiated or otherwise modified as a result of commercial restructuring activity rather than due to credit risk and impairment considerations, the Group performs an assessment to determine whether the modifications result in the derecognition of that financial asset. For financial assets, this assessment is based on qualitative factors. When assessing whether or not to derecognize a loan to a customer, among others, the Group considers the following factors: • Change in the loan’s currency. • Introduction of an equity feature. • Change in customer’s credit risk. • If the modification is such that the instrument would no longer meet the SPPI criterion. If the modification does not result in cash flows that are substantially different, the modification does not result in derecognition. Based on the change in cash flows discounted at the original EIR, the Group records a modification gain or loss, to the extent that an impairment loss has not already been recorded. (g.2) Modification of financial liabilities - When the modification of the terms of an existing financial liability is not judged to be substantial and, consequently, does not result in derecognition, the amortized cost of the financial liability is recalculated by computing the present value of estimated future contractual cash flows that are discounted at the financial liability’s original EIR. Any resulting difference is recognized immediately in profit or loss. Regarding the financial liabilities, the Group considers a substantial amendment based on qualitative factors and provided it exists a difference between the present value of the discounted cash flows under the new conditions and the original book value of the financial liability is larger than ten percent.
Derecognition of financial assets and liabilities	(h) Derecognition of financial assets and liabilities - (h.1) Derecognition due to substantial change in terms and conditions - The Group derecognizes a financial asset, such as a loan to a customer, when the terms and conditions have been renegotiated to the extent that, substantially, it becomes a new loan, with the difference recognized as a derecognition gain or loss, to the extent that an impairment loss has not already been recorded. (h.2) Derecognition other than for substantial modification - (h.2.1) Financial assets A financial asset (or, where applicable, a part of a financial asset or part of a group of similar financial assets) is derecognized when the rights to receive cash flows from the financial asset have expired. • The Group has transferred the financial asset if, and only if, either: • Has transferred its contractual rights to receive cash flows from the financial asset, or • It retains the rights to the cash flows, but has assumed an obligation to pay the received cash flows in full without material delay to a third party under a “pass-through” arrangement. Pass-through arrangements are transactions whereby the Group retains the contractual rights to receive the cash flows of a financial asset (the ‘original asset’), but assumes a contractual obligation to pay those cash flows to one or more entities (the ‘eventual recipients’), when all of the following conditions are met: • The Group has no obligation to pay amounts to the eventual recipients unless it has collected equivalent amounts from the original asset. • The Group cannot sell or pledge the original asset other than as security to the eventual recipients. • The Group has to remit any cash flows it collects on behalf of the eventual recipients without material delay. In addition, the Group is not entitled to reinvest such cash flows, except for investments in cash or cash equivalents including interest earned, during the period between the collection date and the date of agreed revision with the eventual recipients. A transfer only qualifies for derecognition if either: • The Group has transferred substantially all the risks and rewards of the asset, or • The Group has neither transferred nor retained substantially all the risks and rewards of the asset, but has transferred control of the asset. The Group considers that control is transferred if, and only if, the transferee has the ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally. When the Group has neither transferred nor retained substantially all the risks and rewards and has retained control of the asset, the asset continues to be recognized only to the extent of the Group’s continuing involvement, in which case, the Group also recognizes an associated liability. The transferred asset and the associated liability are measured on a basis that reflects the rights and obligations that the Group retains. When the continuing involvement takes the form of a guarantee over the transferred asset, the amount of the Group’s continuing involvement will be the lowest between the asset amount and the maximum amount of consideration the Group may be required to pay. When the continuing involvement takes the form of a written or purchased option (or both) over the transferred asset, the amount of the Group’s continuing involvement will be the amount of the transferred asset that the Group could repurchase. In the case of a written put option on an asset that is measured at fair value, the amount of the Group’s continuing involvement will be limited to the lowest between the fair value of the transferred asset and the option exercising price. The net loss originated as a consequence of the derecognition of financial asset accounts measured at amortized cost is calculated as the difference between the book value (impairment included) and the amount received. As of December 31, 2021 and 2020, the Group did not recognize net losses as a consequence of derecognition of financial assets accounts. (h.2.2) Financial liabilities A financial liability is derecognized when the obligation under the liability has been discharged, cancelled or has expired. When an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference between the carrying value of the original financial liability and the consideration paid is recognized in profit or loss of the period.
Impairment of financial assets	(i) Impairment of financial assets - (i) Overview of the expected credit loss principles - The Group records an allowance for expected credit losses for all loans and other debt financial assets not held at fair value through profit or loss, together with financial guarantee contracts. Equity instruments are not subject to impairment under IFRS 9. The determination of the expected credit loss is based on the credit losses expected to arise over the life of the asset, unless there has been no significant increase in credit risk since origination, in which case, the allowance is based on the 12-month Both lifetime expected credit loss and 12-month The Group has established a policy to perform an assessment, at the end of each reporting period, of whether a financial instrument’s credit risk has increased significantly since initial recognition. This is further explained in Note 30.1(d). Based on the above mentioned process, IFS groups its loans into “Stage 1”, “Stage 2”, “Stage 3” and purchased or originated credit impaired financial assets (henceforth “POCI”), as described below: Stage 1: When loans are first recognized, the Group recognizes an allowance based on the 12-month Stage 2: When a loan has shown a significant increase in credit risk since inception, the Group records an allowance based on the expected credit lossfor rhe entire lifetime of the financial asset. Stage 2 also includes loans whose credit risk has improved and the loan has been reclassified from Stage 3. Stage 3: Loans considered credit impaired (as outlined in Note 30.1(d)). The Group records an allowance for the entire lifetime of the financial asset. POCI: Purchased or originated credit impaired assets are financial assets that are impaired on initial recognition. POCI assets are recorded at fair value at original recognition and interest income is subsequently recognized based on a credit-adjusted EIR. ECLs are only recognized or released to the extent that there is a subsequent change in the expected credit losses. It should be noted that during 2021 and 2020, the Group has not purchased or originated POCI financial assets. For financial assets for which the Group has no reasonable expectations of recovering either the entire outstanding amount, or a proportion thereof, the gross carrying amount of the financial asset is reduced. This is considered a (partial) derecognition of the financial asset. The Group recognizes a value correction for expected credit losses on the following financial assets: • Financial assets that are measured at amortized cost. • Financial assets that are measured at fair value with changes in other comprehensive income if the following two conditions are met: (i) The financial asset is maintained within a business model whose objective is achieved by obtaining contractual cash flows and selling financial assets; and (ii) The contractual terms of the financial asset give rise, on specified dates, to cash flows that are only payments of the principal and interest on the outstanding principal amount. • Accounts receivable from leases. • Assets from contracts. • Financial guarantee contracts. In this regard, as of December 31, 2021 and 2020, the Group’s financial assets subject to a correction for expected credit loss include the following: • Cash and due from banks. • Inter-bank funds. • Financial investments; see Notes 3.4(f), 5 and 30.1(e). • Loans; see Notes 3.4(f.1), 6 and 30.1(d). • Due from customers on acceptances. • Other accounts receivable and other assets. Due to the Covid-19 (ii) Calculation of ECL - The Group calculates ECL based on three probability-weighted scenarios to measure the expected cash shortfalls, discounted at an approximation to the EIR. A cash shortfall is the difference between the cash flows that are due to an entity in accordance with the contract and the cash flows that the entity expects to receive. The mechanics of the ECL calculations are described below, and the key elements include the following: • Probability of default (henceforth “PD”) is an estimate of the likelihood of default over a given time horizon. A default may only happen at a certain time over the assessed period, if the financial asset has not been previously derecognized and is still in the portfolio. The definition of PD is further explained in Note 30.1(d). • Exposure at default (henceforth “EAD”) is an estimate of the exposure at a future default date, taking into account expected changes in the exposure after the reporting date, including repayments of principal and interest, whether scheduled by contract or otherwise, expected drawdowns on committed facilities, and accrued interest from missed payments. The definition of EAD is further explained in Note 30.1(d). • Loss Given Default (henceforth “LGD”) is an estimate of the loss arising in the case where a default occurs at a given time. It is based on the difference between the contractual cash flows due and those that the lender would expect to receive, including from the realization of any collateral. It is usually expressed as a percentage of the EAD. The definition of LGD is further explained in Note 30.1(d). When estimating the ECLs, the Group considers three scenarios (optimistic, base and pessimistic). Each of these is associated with different PDs, as presented in Note 30.1(d). When is relevant, the assessment of multiple scenarios also incorporates how defaulted loans are expected to be recovered, including the probability that the loans will “cure” and the value of collateral or the amount that might be received for selling the asset. With the exception of credit cards, for which the treatment is separately set out in (iv) below, the maximum period for which the credit losses are determined is the contractual life of a financial instrument (considering the prepayments) unless the Group has the legal right to call it earlier. Impairment losses and reversals are accounted for and disclosed separately from modification losses or gains that are accounted for as an adjustment of the financial asset’s gross carrying value. The criteria followed for calculating the ECL based on each stage are described below: • Stage 1: The provision for credit losses of those financial instruments that do not show a significant increase in risk since the initial recognition, will be calculated as the expected credit losses in the following 12 months. The group calculates the expectation that there is a probability of default (PD) in the 12 months after the reporting date. To this probability of default is multiplied and expected loss in case of default (LGD) and exposure on the date of default (EAD) and discounting the original effective interest rate. This calculation is made for each of the three scenarios (optimistic, base and pessimistic) defined by the Group. • Stage 2: When the financial instrument shows a significant increase in credit risk since initial recognition, the provision of credit losses of this financial instrument will be calculated as the expected credit loss throughout the life of this asset. The calculation method is similar to that for Stage 1, including the use of multiple scenarios, but expected credit loss is estimated over the lifetime of the instrument. • Stage 3: When there is objective evidence that the financial instrument is impaired, the provision of credit losses will be calculated as the expected credit loss over the life of the asset. The method is similar to that for Stage 2, with the PD set at 100 percent. It is possible that the inputs and models used to calculate the expected loss do not reflect all the characteristics of the market as of the date of the financial statements. As a result, occasionally, subsequent qualitative adjustments to the model are performed when there are significant differences. See Note 30.1(d.7). Financial guarantee contracts The Group measures each financial guarantee as the highest of the amount initially recognized minus cumulative amortization recognized in the consolidated statement of income, and the ECL provision. For this purpose, the Group estimates ECL based on the present value of the expected payments to reimburse the holder for a credit loss that it incurs. The deficits are discounted by the risk-adjusted interest rate relevant to the exposure. The ECLs related to financial guarantee contracts are recognized in provisions. (iii) Debt instruments measured at fair value through other comprehensive income - The ECLs for debt instruments measured at fair value through other comprehensive income do not reduce the carrying amount of these financial assets in the consolidated statement of financial position, which remains at fair value. However, the expected losses that arise at each measurement date must be reclassified from other comprehensive income to results of the period. (iv) Credit cards - The Group calculates the expected losses in a period that reflects the Group’s expectations regarding the client’s behavior, probability of default and the Group’s future risk mitigation procedures that could include the reduction or cancellation of lines of credit. Based on past experience and the Group’s expectations, the period during which the Group calculates the expected lifetime losses of this product until November 2021 was 17 months. From December 2021 it is 16 months. The assessment of whether there has been a significant increase in credit risk for revolving products is similar to other credit products. This is based on changes in the customer’s credit rating, as explained in Note 30.1(d). The interest rate used to discount the ECL for credit cards is based on the average effective interest rate that is expected to be charged over the expected period of exposure to the facilities. This estimation takes into account that many facilities are repaid in full each month and are consequently not charged interest. (v) Forward-looking information - In its expected credit loss models, the Group relies on the following macroeconomic variables as forward-looking information inputs as of December 31, 2021 and 2020: 2021 2020 GDP growth X X Unemployment rate X Gross capital formation X Consumer X X Domestic demand X X Purchase capacity X Real compensation X Unit labor cost X The inputs and models used, see Note 30.1, for calculating ECLs may not always capture all characteristics of the market at the date of the consolidated financial statements. To reflect this, qualitative adjustments or overlays are occasionally made as temporary adjustments when such differences are significantly material. Detailed information about these inputs are provided in Note 30.1(d). (vi) Valuation of guarantees - To mitigate the credit risks on financial assets, the Group generally uses three types of guarantees: physical guarantee, personal guarantees and title guarantees. The guarantee, unless recovered, is not recorded in the Group’s consolidated statement of financial position. However, the fair value of the guarantee affects the calculation of the expected losses, and because of that, it is assessed periodically. The nominal contract value of the guarantees and the letters of credit not used where the loan was agreed to be granted is in market terms, is not recorded in the consolidated statement of financial position. The nominal values of these instruments together with the corresponding expected losses are disclosed in Note 30.1(d). To the extent possible, the Group uses active market data for valuing financial assets held as guarantees. Non-financial (vii) Write-offs - Financial assets are written off only when the Group has stopped pursuing the recovery, at which time the cumulative provision recorded coincides with the total amount of the asset. (viii) Refinanced and modified loans - The Group may make concessions or modifications to the original terms of loans as a response to the borrower’s financial difficulties, rather than taking possession or to otherwise enforce collection of guarantees. Once the terms have been renegotiated, any impairment is measured using the original EIR (as calculated before the modification of terms). It is the Group’s policy to monitor refinanced loans to help ensure that future payments continue to be likely to occur. A refinanced asset is initially classified into Stage 2 and there will be no clean-up During 2020 and due to the Covid-19 Covid-19
Hedge derivatives	(j) Hedge derivatives - Derivatives are initially recognized at fair value at the date a derivative contract is entered into and are subsequently remeasured at their fair value. All derivatives are recognized as assets when the fair value is positive and they are recorded as “Accounts receivables related to derivative financial instruments” under “Other accounts receivable and other assets, net” and as liabilities when they are negative and they are recorded as “Accounts payable related to derivative financial instruments” under “Other accounts payable, provisions and other liabilities” in the consolidated statement of financial position. Derivatives can be designated as hedging instruments under hedge accounting and in the event they qualify, depending upon the nature of the hedged item, the method for recognizing gains or losses from changes in fair value will be different. These derivatives, which are used to hedge exposures to risk or modify the characteristics of financial assets and liabilities and that meet IFRS 9 criteria, are recognized as hedging accounting. Derivatives not designated as hedging instruments or that do not qualify for hedging accounting are initially recognized at fair value and are subsequently remeasured at their fair value, which is estimated based on the market exchange rate and interest rate. Gains or losses due to changes in their fair value are recorded in the consolidated statement of income, see Note 3.4(f.2). In accordance with IFRS 9, to qualify for hedge accounting, all of the following conditions must be met: (i) The hedging relationship consists of only hedging instruments and eligible hedged items. (ii) At the inception of the hedge, there is formal designation and documentation of the hedging relationship and the entity’s risk management objective and strategy for undertaking the hedge. This documentation will include the identification of the hedging instrument, the hedged item, the nature of the risk being hedged, and the way the entity will assess if the hedging relationship meets the hedge effectiveness requirements. (iii) The hedging relationship meets all the following hedge effectiveness requirements: • There is an economic relationship between the hedged item and the hedging instrument. • The effect of the credit risk does not dominate the value changes that result from that economic relationship. • The hedge ratio of the hedging relationship is the same as that resulting from the quantity of the hedged item that the entity actually hedges and the quantity of the hedging instrument that the entity actually uses to hedge that quantity of the hedged item. IFRS 9 presents three hedge accounting categories: fair value hedge, cash flow hedge, and hedge of net investments in a foreign operation. The Group uses derivatives as hedging instruments under cash flow hedges, as detailed in Note 10(b). For derivatives that are designated and qualify as cash flow hedge, the effective portion of derivative gains or losses is recognized in other comprehensive income for cash flow hedge, and reclassified to income in the same period or periods in which the hedge transaction affects income. The portion of gain or loss on derivatives that represents the ineffective portion or the hedge components excluded from the assessment of effectiveness is recognized immediately in income. Amounts originally recorded in other comprehensive income and subsequently reclassified to income are recorded in the corresponding income or expenses lines in which the related hedged item is reported. When a hedging instrument expires, is sold, when a hedge no longer meets the criteria for hedge accounting or when the Group re-designates
Leases	(k) Leases - The determination of whether an arrangement is a lease, or contains a lease, is based on the substance of the arrangement at contract inception: whether the fulfilment of the arrangement is dependent on the use of a specific asset or assets or whether the arrangement conveys a right to use the asset., even if it is not explicitly specified in the contract in exchange for consideration. (i) The Group as a lessee - The Group, as a lessee, applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value • Right-of-use The Group recognizes right-of-use Right-of-use right-of-use right-of-use • Lease liabilities - The Group recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. Given that this interest rate implicit in the lease agreement is not easily determinable, in the calculation of the present value of the lease payments, the Group uses the rate it applies to its loans. The lease payments include fixed payments (less any lease incentives receivable), variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Group and payments of penalties for terminating the lease, if the lease term reflects exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expenses in the period in which the event or condition that triggers the payment occurs. Lease liabilities are presented in Note 10 as “Lease liabilities” in the caption “Other accounts payable, provisions and other liabilities”. The Group performs accounting estimates related to the determination of terms and rates of the lease agreements, as detailed below: • Determination of the lease term for lease contracts with renewal and termination options The Group as a lessee determines the lease term as the non-cancellable • Estimating the incremental borrowing rate To determine the interest rate implicit in the lease, the Group uses its incremental borrowing rate - “IBR” to measure lease liabilities. The IBR is the rate of interest that the Group would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use The Group used the exemption proposed by the standard for short term and low value assets; thus, short term and low value lease agreements are kept classified as operating leases, and the disbursements incurred due to these leases are recorded in the caption “Administrative expenses” of the consolidated statement of income. (ii) The Group as a lessor – As of December 31, 2021 and 2020, the Group holds the following types of leases: • Financial leases – Leases in which the Group substantially transfers all risks and benefits related to the ownership of the asset are classified as financial leases. Financial leases are recognized as loans at the present value of the installments. The difference between the total value receivable and the present value of the loan is recognized as accrued interest. This income is recognized during the term of the lease using the effective interest rate method, which reflects a constant rate of return. As of December 31, 2021 and 2020, leasing receivables are subject to the financial asset impairment policy; see Notes 3.4(f.1) and (g). • Operating leases – Leases in which the Group does not substantially transfers all risks and benefits related to the ownership of the asset are classified as operating leases. Lease revenues obtained from investment properties are recorded using the straight-line method for the contract terms, and they are recorded as a revenue in the consolidated statement of income due to their operative nature, except for contingent lease revenues, which are recorded when realized. The lease term is the non-cancelable Amounts received from tenants to terminate leases or to compensate impairment of leased facilities are recognized as revenues in the consolidated statement of income when the right to receive them arises. Service charges, administration expenses and other recoverable expenses paid by the lessees and the revenues resulting from expenses charged to the lessees are recognized in the period in which the compensation becomes an account receivable. Service charges and administration expenses and other receipts are included in the gross revenues from rentals of the related costs, given that Management considers that the Group acts as principal party.
Customer Loyalty Program	(l) Customer Loyalty Program - The Group has a customer loyalty program, which allows customers to accumulate points that can be exchanged for products. Loyalty points give rise to a separate performance obligation, since they provide a material right to the customer. A part of the transaction price is allocated to the loyalty points granted to customers on the basis of the relative independent selling price and is recognized as a contractual liability until the points are redeemed and presented as “Other accounts payable” in the item “Other accounts payable, provisions and other liabilities” of the consolidated statement of financial position. Expenses are provisioned montlhy regardless of the customer’s redemption of products. By estimating the selling price independent of the loyalty points, the Group considers the probability of a client will use the cumulated points. The Group updates the estimates of points to be monthly redeemed and any adjustment to the liability balance will be recognized in the caption “Administrative expenses” of the consolidated statement of income.
Services of purchase-sale of financial investments "principal versus agent"	(m) Services of purchase-sale of financial investments “principal versus agent”- The Group has contracts with customers to buy and sell, on their behalf, financial investments in the stock market and over-the-counter When another party participates in the supply of services to their client, the Group determines whether it is a principal or an agent in these transactions when evaluating the nature of its agreement with the client. The Group is a principal and records the revenue by gross amounts if it controls the committed services before transferring to the customer. However, if the Group’s role is only to arrange for another entity to provide the services, then the Group is an agent and records the revenues for the net amount it retains for its services as an agent.
Investments in associates	(n) Investments in associates - An associate is an entity over which the Group has significant influence. Significant influence is the power to participate in the financial and operating policy decisions of the entity, but without having control over those policies. The considerations taken for determining significant influence are similar to those needed to determine control over Subsidiaries. The Group’s investments in its associates are recognized initially at cost and then are accounted for using the equity method. The Group’s investments in associates are included in the caption “Other accounts receivable and other assets, net” of the consolidated statement of financial position, see note 10. Gains resulting from the use of the equity method of accounting are included in the caption “Other income” of the consolidated statement of income.
Investment property	(o) Investment property - Investment property comprises land and buildings (mainly shopping malls, educational institutions and offices) that are not occupied substantially for use in the operations of the Group, nor for sale in the ordinary course of business, but are held primarily to earn rental income and capital appreciation. These buildings are substantially rented and not intended to be sold in the ordinary course of business. Investment property comprises completed property and property under construction or re-development. The Group measures its investment property at fair value according to the requirements of IAS 40 “Investment Property”, as it has chosen to use the fair value model as its accounting policy. Investment property is measured initially at cost, including transaction costs, that include transfer taxes, professional fees for legal services and initial leasing commissions to bring the property to the condition necessary to start operating. The carrying amount also includes the cost of replacing part of an existing investment property at the time that cost is incurred if the recognition criteria are met. Properties under construction are measured based on estimates prepared by independent real estate valuation experts, except where such values (e.g. work-in-progress work-in-progress Subsequent to initial recognition, investment property is recorded at fair value. Gains or losses arising from changes in fair values are included in the caption “Net gain on investment property” of the consolidated statement of income in the year in which they arise. Fair values are assessed periodically by Management, based on the discounted cash flows that are expected to be obtained from these investments. Fair values of investment properties under construction or investment properties held to operate in the future are assessed by an independent external appraiser, through the application of a recognized valuation model. See Note 7 for details of fair value and related assumptions. Transfers to or from Investment property are made only when there is a change in the use of the asset. In case of assets transferred from Investment property to Property, furniture and equipment, the reclassified amount corresponds to the asset’s fair value at the date when the asset’s use was changed. If an item of Property, furniture and equipment moves to Investment property, the Group transfers the fixed asset’s net cost to Investment property and the asset is subsequently measured at fair value according to the policies established by the Group. During 2021, the Group transferred part of the “Pardo y Aliaga” building, located in San Isidro, Lima, from “Property, furniture and equipment” to “Investment property”, for . Likewise during 2020, considering the new rented spaces, the Group transferred part of the “Orquídeas” building, located in San Isidro, Lima, from “Property, furniture and equipment” to “Investment property”, Investment property is derecognized when it has been disposed or withdrawn from use and no future economic benefit is expected from its disposal. The difference between the net disposal proceeds and the carrying amount of the asset would result in either gains or losses at the retirement or disposal of investment property. Any gains or losses are recognized in the consolidated statement of income of the year of retirement or disposal.
Property, furniture and equipment	(p) Property, furniture and equipment, net - Property, furniture and equipment are stated at historical acquisition cost less residual value, cumulative depreciation and impairment losses, if applicable. The historical acquisition cost includes the expenses that are directly attributable to the acquired property, furniture or equipment. Maintenance and repair costs are charged to the consolidated statement of income; significant renewals and improvements are capitalized when it is probable that future economic benefits, in excess of the originally assessed standard of performance, will result from the use of the acquired property, furniture or equipment. Land does not depreciate. Depreciation of property, furniture and equipment is calculated using the straight-line method over the estimated useful lives, which are as follows: Years Buildings and facilities 40 - 75 Leasehold improvements 5 Furniture and equipment 10 Vehicles 5 An item of property, furniture and equipment and any significant part initially recognized, is derecognized upon disposal or when no future economic benefits are expected from its use or disposal. Any gain or loss arising from the derecognition of the asset (calculated as the difference between the net disposal proceeds and the carrying amount of the asset) is included in the consolidated statement of income. The residual value of each asset, its useful life and the selected depreciation method are periodically reviewed to ensure that they are consistent with current economic benefits and useful life expectations.
Assets seized through legal actions	(q) Assets seized through legal actions - Assets seized through legal actions are recorded in the item “Others” of the caption “Other accounts receivable and other assets, net” of the consolidated statement of financial position, see note 10; and are recognized at the lower value between the cost or the estimated market value (minus cost to sell), determined from valuations made by independent appraisers. Reductions in book value are recorded in the consolidated statement of income.
Intangible assets with finite useful lives	(r) Intangible assets with finite useful lives - Generally, the intangible assets with finite useful lives are included in the caption “Intangibles and goodwill, net” of the consolidated statement of financial position and they are mainly costs incurred in connection with the acquisition of computer software used in operations and other minor intangible assets. The amortization expense is calculated following the straight-line method over the useful life estimated between 4 and 5 years; see Note 9. On the other hand, when an insurance contract portfolio is acquired, whether directly from another insurance company, as described in Note 14(b), regarding the purchase of the portfolio of Complementary Accident Insurance for High-risk Activities (henceforth “SCTR” by its Spanish acronym) from Mapfre Peru Vida made in 2020, or as part of a business combination (the acquisition of Seguros Sura, see Note 9 In-Force The PVIFs resulting from the acquisition of Seguros Sura are recognized in the consolidated statement of financial position at their estimated market value at the acquisition date. After the initial recognition, the PVIF is recorded at cost, minus the cumulative amortization and cumulative impairment loss, if any. The PVIF is amortized on a linear basis over the useful life of the acquired policies, which has been estimated in ten years. The recoverability of PVIF is considered as part of the liability adequacy test performed at each reporting period. PVIF is derecognized when the related contracts are settled or disposed of. Changes in the estimated useful life or in the pattern of consumption of the expected future economic benefits embedded in the PVIF are recorded by changing the amortization period or method and are treated as a change in an accounting estimate. Gains or losses arising from the derecognition of an intangible asset are measured as the difference between the net amount of the disposal of the asset and the book value of this asset and they are recognized in the consolidated statement of income at the derecognition date.
Goodwill	(s) Goodwill - Goodwill is initially measured at cost, being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling re-assesses After initial recognition, goodwill is measured at cost less any cumulative impairment loss, if any. A goodwill impairment testing is performed on a yearly basis. To perform an impairment testing, goodwill acquired in a business combination is allocated, since the acquisition date, to one of the Group’s cash-generating units (henceforth “CGU”) that are expected to benefit from the business combination, irrespective of whether other assets or liabilities of the acquirer are assigned to those units. Goodwill impairment is determined by assessing the recoverable amount of each CGU (or group of CGUs) to which the goodwill relates. When the recoverable amount of the CGU is less than its carrying amount, an impairment loss is recognized. Impairment losses relating to goodwill cannot be reversed in future periods. Where the goodwill has been allocated to the CGU and part of the operation within that unit is disposed of, the goodwill associated to the disposed operation is included in the carrying amount of the operation when determining the gain or loss of disposal. Goodwill disposed in these circumstances is measured based on the relative values of the disposed operation and the withheld portion of the CGU retained. Goodwill, recorded by the Group; see Note 9(b), arises from the acquisition of Seguros Sura and, considering that this entity was merged with Interseguro, has been allocated to the CGU of the insurance business.
Business combinations	(t) Business combinations - Business combinations are accounted for using the acquisition method established by IFRS 3 “Business Combinations”. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at the acquisition date’s fair value, and the amount of any non-controlling non-controlling The Group determines that it has acquired a business when the acquired set of activities and assets include an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical for the capacity to the ability to continue producing outputs , and the inputs acquired include an organized workforce with the necessary skills, knowledge or experience to performe that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without incurring in significant costs, effort or delay in the ability of continue producing outputs. When the Group acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions at the acquisition date. This includes the separation of embedded derivatives in host contracts by the acquiree. Any contingent consideration to be transferred by the acquirer shall be recognized at fair value at the acquisition date. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9 “Financial Instruments: Recognition and Measurement”, is measured at fair value with the changes in the consolidated statement of income or in the consolidated statement of other comprehensive income. If the contingent consideration is not within the scope of IFRS 9, this shall be measured according to the applicable IFRS. The contingent consideration that is classified as equity must not be measured again and its subsequent settlement shall be recorded in equity. As of December 31, 2021 and 2020, there have been no contingencies arising from business combinations. A business combination between entities or businesses under common control is beyond the scope of IFRS 3, because it corresponds to a business combination in which all entities or businesses that are combined are ultimately controlled by the same part or parts, both before and after the business combination. In these transactions, the Group recognizes the assets acquired under the method of unification of interest, whereby the assets and liabilities of the combined companies are reflected in their book values and no commercial credit is recognized as a result of the combination.
Impairment of non-financial assets	(u) Impairment of non-financial Property, furniture and equipment and intangible assets with a finite life are assessed to determine whether there are any indications of impairment as of the closing of each period. If any indication exists, the Group estimates the asset’s recoverable value. The recoverable amount of the assets is the highest between the value of an asset or a CGU less the costs of sale and its use value, and it is determined for an individual asset, unless the asset does not generate cash revenues that are largely independent from those of other assets or groups of assets. When the carrying amount of an asset or CGU exceeds its recoverable amount, the asset is considered impaired and is written down to its recoverable amount. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax
Due from customers on acceptances	(v) Due from customers on acceptances - Due from customers on acceptances corresponds to accounts receivable from customers for import and export transactions, whose obligations have been accepted by the Group. The obligations that must be assumed by the Group for such transactions are recorded as liabilities.
Defined contribution pension plan	(w) Defined contribution pension plan - The Group only operates a defined contribution pension plan. The defined contribution payable in the pension plan is in proportion to the services rendered to the Group by the employees and it is recorded as an expense in the caption “Salaries and employee benefits” of the consolidated statement of income. Unpaid contributions are recorded as liabilities.
Provisions	(x) Provisions - Provisions are recognized when the Group has a present obligation (legal or implicit) as a result of a past event, and it is probable that an outflow of resources embodying economic benefits will be required to settle the obligation and a reliable estimate can be made of the amount of the obligation. The expense relating to any provision is presented in the consolidated statement of income, net of any reimbursement. If the effect of the time value of money is material, provisions are discounted using a pre-tax
Contingencies	(y) Contingencies - Contingent liabilities are not recognized in the consolidated financial statements, but are disclosed in notes to the consolidated financial statements, unless the probability of an outflow of resources is remote. Contingent assets are not recorded in the consolidated financial statements, but they are disclosed if it is probable that an inflow of economic benefits will emerge.
Fair value measurement	(z) Fair value measurement - Fair value is the price that would be received for the sale of an asset or paid for the transfer of a liability in an orderly transaction between market participants at the measurement date. The fair value measurement is based on the presumption that the transaction to sell the asset or transfer the liability takes place either: • On the principal market for the asset or liability; or • In the absence of a principal market, on the most advantageous market for the asset or liability. The principal or the most advantageous market must be accessible by the Group. Also, the fair value of a liability reflects its non-performance The fair value of an asset or a liability is measured using the assumptions that market participants would use when pricing the asset or liability, assuming that market participants act in their economic best interest. When possible, the Group measures the fair value of a financial instrument using the quoted price in an active market for that instrument. A market is regarded as active if transactions for the asset or liability take place with sufficient frequency and volume to provide pricing information on an ongoing basis. If there is no quoted price on an active market, then the Group uses valuation techniques that are appropriate in the circumstances and for which sufficient data are available to measure the fair value, maximizing the use of relevant and observable data and variables, and minimizing the use of unobservable data and variables. The chosen valuation technique incorporates all of the factors that market participants would take into account in pricing a transaction. In the case of investment property, the Group has considered the specific requirements relating to highest and best use, valuation of premises and principal (or most advantageous) market. The determination of investment property fair value requires the use of estimations such as the future cash flows of the assets (e.g., leases, sales, fixed rents for the different lessees, variable rents based on the sales percentage, operating costs, construction costs, maintenance costs, and the use of discount rates). Additionally, real estate development risks (such as construction and abandonment) are also taken into account when determining the fair value of the land related to the investment property under construction. The fair value of investment property in the consolidated statement of financial position must reflect the volatile nature of real estate markets; therefore, Management and its appraisers use their market knowledge and professional criteria and do not depend solely on historical comparable transactions. In this sense, there is a higher degree of uncertainty than when a more active market exists for the estimation of fair value. Significant methods and assumptions used in the estimation of fair value of investment property are detailed in Note 7. All assets and liabilities for which the fair value is measured or disclosed in the consolidated financial statements are categorized within the fair value hierarchy described below: • Level 1 - Quoted (unadjusted) market prices in active markets for identical assets or liabilities. • Level 2 - Valuation techniques for input that is significant to the fair value measurement is directly or indirectly observable. • Level 3 - Valuation techniques for which data and variables of the lowest significant level to measure fair value are unobservable. For assets and liabilities that are recognized at fair value in the consolidated financial statements on a recurring basis, the Group determines whether transfers have occurred between levels in the hierarchy by re-assessing For the purpose of fair value disclosures, the Group has determined classes of assets and liabilities on the basis of the nature, characteristics and risks of the asset or liability and the level of hierarchy of the fair value, as explained above. Fair values of financial instruments measured at amortized cost are disclosed in Note 31(b).
Income Tax	(aa) Income Tax - Income Tax is computed based on the separate financial statement of each Subsidiary. Deferred Income Tax is accounted for in accordance with IAS 12 “Income Taxes”. In this sense, the deferred Income Tax reflects the effects of temporary differences between the carrying amounts of assets and liabilities for accounting purposes and the amounts determined for tax purposes. Deferred assets and liabilities are measured using the tax rates that are expected to be in force in the years in which such temporary differences are expected to be recovered or settled. Consequently, the deferred Income Tax has been calculated by applying the rates that are in force; see Note 17(c). The measurement of deferred tax assets and deferred tax liabilities reflects the tax consequences that arise from the manner in which each individual entity of the Group expects, at the consolidated statement of financial position dates, to recover or settle the carrying amount of their assets and liabilities. Deferred tax assets and liabilities are recognized regardless of when the temporary differences are likely to reverse. Deferred tax assets are recognized when it is probable that sufficient taxable income will be generated against which the deferred tax assets can be offset. At each consolidated statement of financial position date, unrecognized deferred assets and the carrying amount of deferred tax assets registered are assessed. A previously unrecognized deferred tax asset is recognized to the extent that it has now become probable that future taxable income will allow the deferred tax asset to be recovered. Likewise, the carrying amount of a deferred tax asset is reduced when it is no longer probable the generation of a sufficient taxable income that allow the application of the tax deferred asset. According to IAS 12, the deferred Income Tax is determined by applying the Income Tax rate applicable to the retained earnings, recognizing any additional tax on distribution of dividends that may arise on the date when the liability is recognized.
Segment information	(ab) Segment information - IFRS 8 “Operating Segments” requires that the information of operating segments be disclosed consistently with information provided by the chief operating decision maker, who allocates resources to the segments and assesses their performance. Segment information is presented in Note 28.
Fiduciary activities and management of funds	(ac) Fiduciary activities and management of funds - The Group provides trust management, investment management, advisory and custody services to third parties that result in the holding of assets on their behalf. These assets and the income arising thereon are excluded from these consolidated financial statements, as they are not assets of the Group; see Note 32. Commissions generated from these activities are included in the caption “Fee income from financial services, net” of the consolidated statement of income.
Earnings per share	(ad) Earnings per share - The amount of basic earnings per share is calculated by dividing the net profit for the year attributable to common shareholders by the weighted average number of common shares outstanding during the year. As of December 31, 2021 and 2020, the Group does not have financial instruments with dilutive effect, therefore, basic and diluted earnings per share are identical for the years reported.
Capital surplus	(ae) Capital surplus - It is the difference between the nominal value of shares issued and their public offering price made in 2007 and 2019; see Note 1(c). Capital surplus is presented net of expenses incurred in the issuance of shares.
Treasury stock	(af) Treasury stock - Shares repurchased are recorded in the shareholders’ equity under treasury stock caption at their purchase price. No loss or gain is recorded in the consolidated statement of income arising from the purchase, sale, issuance or amortization of these instruments. Shares that are subsequently sold are recorded as a reduction in treasury stock, measured at the average price of treasury stock held at such date; and the resulting gain or loss is recorded in the consolidated statement of changes in net equity in the caption “Retained earnings”.
Cash and cash equivalents	(ag) Cash and cash equivalents - Cash presented in the consolidated statement of cash flows includes cash and due from banks balances with original maturities lower than three months, excludes the restricted funds, which are subject to an insignificant risk of changes in value. The cash and cash equivalent item does not include accrued interest. On the other hand, the cash collateral committed as part of a repurchase agreement is included in the “Cash and due from banks” caption of the consolidated statement of financial position; see Note 4(d).
Reclassification of financial assets and liabilities	(ai) Reclassifications on financial statements as of December 31, 2019 – During 2020, the Company’s Management performed an analysis on the nature of the products “Renta Particular Plus” and “Renta Particular Plus - Vitalicio”, considering the important growth they have had during the last years, and which are recorded in the caption “Other accounts payable, provisions and other liabilities”, considering mainly the financial component included in these products. This analysis had the purpose to reflect better the characteristics of such products. In this regard, the product “Renta Particular Plus”, for which a majority of contracts (policies) have an important financial component, remained as a financial liability, while the product “Renta Particular Plus - Vitalicio”, which has a significant insurance component, was determined to be reclassified and presented as an insurance product according to IFRS 4 (Insurance contract liabilities). In this sense, the balances of the product “Renta Particular Plus - Vitalicio” were reclassified from “Other accounts payable, provisions and other liabilities” into the caption “Insurance contracts liabilities” of the consolidated statement of financial position, see Notes 10 and 14, respectively; and its respective effects on income from the captions “Net premiums earned” and “Net claims incurred for life insurance and others” into the caption “Interest and similar expenses” of the consolidated statement of income, see Notes 22 and 19, respectively. Lastly, with the purpose of making comparable the consolidated financial statements, the balances of previous periods were modified, as presented below: Before reclassification Reclassification After reclassification S/(000) S/(000) S/(000) Year 2019 Consolidated statement of financial position Insurance contract liabilities 11,338,810 87,821 11,426,631 Other accounts payable, provisions and other liabilities 2,048,048 (87,821 ) 1,960,227 Consolidated statement of income Interest and similar expenses (1,407,897 ) (16,066 ) (1,423,963 ) Net premiums earned 426,608 (5,975 ) 420,633 Net claims and benefits incurred for life insurance contracts and others (722,305 ) 22,041 (700,264 ) In Group Management’s opinion, these reclassifications allow a better presentation in the consolidated financial statements.

Subsidiaries (Tables)

Subsidiaries (Tables)	12 Months Ended
Subsidiaries (Tables)	Dec. 31, 2021
Disclosure of subsidiaries [abstract]
Summary of Consolidated Financial Statements of Subsidiaries	The table below presents a summary of the consolidated financial statements of the main Subsidiaries, before adjustments and eliminations for consolidation, as of December 31, 2021 and 2020, in accordance with the IFRS. For information on business segments, see Note 28: Interbank and Subsidiaries Interseguro Inteligo and Subsidiaries 2021 2020 2021 2020 2021 2020 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Consolidated statement of financial position - Cash and due from banks 14,390,759 17,702,412 1,055,105 358,035 1,533,043 596,796 Financial Investments 10,062,243 8,966,316 11,951,454 12,895,017 2,314,331 1,881,043 Loans, net 41,307,369 38,859,028 — — 1,698,397 1,660,526 Investment property — — 1,224,454 1,043,978 — — Total assets 68,584,019 68,038,621 14,743,405 14,786,389 5,722,539 4,308,618 Deposits and obligations 44,966,330 44,576,836 — — 4,171,832 2,855,498 Due to banks and correspondents 8,112,667 9,359,157 226,742 1,117 183,441 300,603 Bonds, notes and other obligations 6,938,988 6,491,890 262,933 238,993 — — Insurance contract liabilities — — 11,819,263 12,362,929 — — Total liabilities 61,581,982 61,814,096 13,233,420 13,321,241 4,427,452 3,233,691 Equity attributable to IFS’s shareholders 7,002,037 6,224,525 1,509,985 1,465,148 1,295,087 1,074,927 Consolidated statement of income - Net interest and similar income 2,743,750 2,783,057 736,912 616,887 114,488 111,762 Impairment loss on loans, net of recoveries (379,034 ) (2,393,923 ) — — (2,543 ) (21 ) Loss (recovery) due to impairment of financial investments (527 ) 170 33,198 (33,819 ) (1,615 ) 745 Net gain of investment property — — 21,969 5,438 — — Fee income from financial services, net 677,461 619,842 (6,802 ) (6,056 ) 196,959 163,968 Insurance premiums and claims — — (272,037 ) (279,070 ) — — Net profit (loss) for the year attributable to IFS’s shareholders 1,360,278 (5,672 ) 339,233 200,826 283,545 243,125

Significant accounting polici_3

Significant accounting policies (Tables)	12 Months Ended
Significant accounting policies (Tables)	Dec. 31, 2021
Text Block [Abstract]
Summary of Expected Credit Loss Models Relies on Macroeconomic Variables	In its expected credit loss models, the Group relies on the following macroeconomic variables as forward-looking information inputs as of December 31, 2021 and 2020: 2021 2020 GDP growth X X Unemployment rate X Gross capital formation X Consumer X X Domestic demand X X Purchase capacity X Real compensation X Unit labor cost X
Summary of Estimated Useful Lives	Depreciation of property, furniture and equipment is calculated using the straight-line method over the estimated useful lives, which are as follows: Years Buildings and facilities 40 - 75 Leasehold improvements 5 Furniture and equipment 10 Vehicles 5
Summary of Consolidated Financial Information as Follows	In this sense, the balances of the product “Renta Particular Plus - Vitalicio” were reclassified from “Other accounts payable, provisions and other liabilities” into the caption “Insurance contracts liabilities” of the consolidated statement of financial position, see Notes 10 and 14, respectively; and its respective effects on income from the captions “Net premiums earned” and “Net claims incurred for life insurance and others” into the caption “Interest and similar expenses” of the consolidated statement of income, see Notes 22 and 19, respectively. Lastly, with the purpose of making comparable the consolidated financial statements, the balances of previous periods were modified, as presented below: Before reclassification Reclassification After reclassification S/(000) S/(000) S/(000) Year 2019 Consolidated statement of financial position Insurance contract liabilities 11,338,810 87,821 11,426,631 Other accounts payable, provisions and other liabilities 2,048,048 (87,821 ) 1,960,227 Consolidated statement of income Interest and similar expenses (1,407,897 ) (16,066 ) (1,423,963 ) Net premiums earned 426,608 (5,975 ) 420,633 Net claims and benefits incurred for life insurance contracts and others (722,305 ) 22,041 (700,264 )

Cash and due from banks and i_2

Cash and due from banks and inter-bank funds (Tables)	12 Months Ended
Cash and due from banks and inter-bank funds (Tables)	Dec. 31, 2021
Cash and cash equivalents [abstract]
Summary of cash and due from banks	(a) The detail of cash and due from banks is as follows: 2021 2020 S/(000) S/(000) Cash and clearing (b) 2,363,326 2,152,432 Deposits in the BCRP (b) 10,445,851 14,102,067 Deposits in banks (c) 3,607,134 1,891,420 Accrued interest 3,350 1,879 16,419,661 18,147,798 Restricted funds (d) 684,804 617,684 Total 17,104,465 18,765,482
Summary of legal reserve and restricted funds	(b) In accordance with rules in force, Interbank is required to maintain a legal reserve to honor its obligations with the public. This reserve is comprised of funds kept in Interbank and in the BCRP and is made up as follows: 2021 2020 S/(000) S/(000) Legal reserve () Deposits in the BCRP 6,366,151 4,603,067 Cash in vaults 2,171,601 1,958,921 Subtotal legal reserve 8,537,752 6,561,988 Non-mandatory Overnight BCRP deposits () 4,079,700 9,499,000 Cash and clearing 191,673 193,461 Subtotal non-mandatory 4,271,373 9,692,461 Cash balances not subject to legal reserve 52 50 Total 12,809,177 16,254,499 (d) The Group maintains restricted funds related to: 2021 2020 S/(000) S/(000) Repurchase agreements with the BCRP () 419,410 542,922 Derivative financial instruments, Note 10(b)(i) 121,613 70,559 Inter-bank transfers (**) 141,681 — Others 2,100 4,203 Total 684,804 617,684

Financial investments (Tables)

Financial investments (Tables)	12 Months Ended
Financial investments (Tables)	Dec. 31, 2021
Disclosure of financial assets [abstract]
Summary of financial investments	(a) This caption is made up as follows, as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Debt instruments measured at fair value through other comprehensive 17,629,787 17,902,352 Investments at amortized cost (d) 3,225,174 2,650,930 Investments at fair value through profit or loss (e) 2,706,271 2,042,777 Equity instruments measured at fair value through other comprehensive income (f) 623,718 1,373,548 Total financial investments 24,184,950 23,969,607 Accrued income Debt instruments measured at fair value through other comprehensive income (b) 291,488 251,140 Investments at amortized cost (d) 70,856 56,368 Total 24,547,294 24,277,115
Summary of debt instruments measured at fair value through other comprehensive income	(b) The following is a detail of debt instruments measured at fair value through other comprehensive income: Unrealized gross amount Annual effective interest rates Amortized cost Gains Losses (c) Estimated fair value Maturity S/ US$ S/(000) S/(000) S/(000) S/(000) Min Max Min Max % % % % 2021 Corporate, leasing and subordinated bonds () () 8,125,394 326,929 (300,143 ) 8,152,180 Jan-22 / Feb-97 0.31 12.48 0.74 23.15 Sovereign Bonds of the Republic of Peru () (*) 7,374,357 44 (655,048 ) 6,719,353 Aug - 3.03 6.91 — — Variable interest Certificates of Deposit issued by the Central Reserve Bank of Peru 1,440,926 131 (113 ) 1,440,944 Jan-22 / Mar-22 0.04 0.04 — — Negotiable Certificates of Deposit issued by the Central Reserve Bank of Peru 179,815 — (608 ) 179,207 Jan-22 / Mar-23 0.31 2.28 — — Global Bonds of the Republic of Peru () 537,871 — (11,148 ) 526,723 Jul-25 / Dec-32 — — 1.81 2.83 Bonds guaranteed by the Peruvian government 529,142 7,973 (12,710 ) 524,405 Oct-24 / Oct-33 3.35 5.51 3.53 7.62 Global Bonds of the Republic of Colombia 88,180 — (1,205 ) 86,975 Mar-23 / Feb-24 — — 1.93 2.48 Total 18,275,685 335,077 (980,975 ) 17,629,787 Accrued interest 291,488 Total 17,921,275 Unrealized gross amount Annual effective interest rates Amortized cost Gains Losses (c) Estimated fair value Maturity S/ US$ S/(000) S/(000) S/(000) S/(000) Min Max Min Max % % % % 2020 Corporate, leasing and subordinated bonds () (*) 8,031,775 1,046,789 (121,797 ) 8,956,767 Mar-21 / Feb-97 0.04 13.33 0.44 10.73 Sovereign Bonds of the Republic of Peru () (*) 5,765,074 589,423 (154 ) 6,354,343 Aug-24 / Feb-55 0.15 6.13 — — Negotiable Certificates of Deposit issued by the Central Reserve Bank of Peru 1,279,644 4,087 (5 ) 1,283,726 Jan-21 / Mar-23 0.25 2.28 — — Bonds guaranteed by the Peruvian government 566,915 79,762 — 646,677 Oct-24 / Jul-34 0.58 2.61 2.64 4.24 Global Bonds of the Republic of Peru () 491,791 9,189 — 500,980 Jul-25 / Dec-32 — — 1.04 1.79 Global Bonds of the Republic of Colombia 157,405 2,454 — 159,859 Jul-21 / Feb-24 — — 0.25 1.38 Total 16,292,604 1,731,704 (121,956 ) 17,902,352 Accrued interest 251,140 Total 18,153,492 () As of December 31, 2021 and 2020, Inteligo holds corporate bonds and mutual funds from different entities for approximately S/391,616,000 and S/393,364,000, respectively, which guarantee loans with Credit Suisse First Boston and Bank J. Safra Sarasin; see Note 12(d). () As of December 31, 2021 and 2020, Interbank holds Sovereign Bonds of the Republic of Peru for approximately S/335,529,000 and S/320,713,000, respectively, which guarantee loans with the BCRP, see Note 12(b). (*) As of December 2021, 2020 and 2019, the Group recognized net gains from the sale of financial investments for S/288,923,000, S/185,383,000 and S/112,215,000, respectively, due to the sale of sovereign bonds, corporate bonds and global bonds for S/2,116,903,000, S/1,387,643,000 and S/1,497,451,000, respectively, in each of these years.
Summary of internal credit exposures explanatory	The following table shows the credit quality and maximum exposure to credit risk based on the Group’s internal credit rating of debt instruments measured at fair value through other comprehensive income as of December 31, 2021 and 2020. The amounts presented do not consider impairment. 2021 2020 Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 1,917,827 — — 1,917,827 7,051,739 — — 7,051,739 Standard grade 14,815,454 896,506 — 15,711,960 10,638,473 31,939 — 10,670,412 Sub-standard — — — — — 180,201 — 180,201 Impaired Individual — — — — — — — Total 16,733,281 896,506 — 17,629,787 17,690,212 212,140 — 17,902,352 (*) As of December 31, 2020, C ing
Summary of analysis of changes in fair value and corresponding expected credit loss	The following table shows the analysis of changes in fair value and the corresponding expected credit loss: 2021 Gross carrying amount of debt instruments measured at fair value through other Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Beginning of year balances 17,690,212 212,140 — 17,902,352 New originated or purchased assets 4,515,849 — — 4,515,849 Assets matured or derecognized (excluding write-offs) (3,104,080 ) (149,785 ) — (3,253,865 ) Change in fair value (2,845,868 ) 608,321 — (2,237,547 ) Transfers to Stage 1 3,979 (3,979 ) — — Transfers to Stage 2 (217,915 ) 217,915 — — Transfers to Stage 3 — — — — Write-offs — — — — Foreign exchange effect 691,104 11,894 — 702,998 End of year balances 16,733,281 896,506 — 17,629,787 2021 Movement of the allowance for expected credit losses for debt instruments measured at fair value through other comprehensive income Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of the period 9,417 62,143 — 71,560 New originated or purchased assets 2,723 246 — 2,969 Assets matured or derecognized (excluding write-offs) (3,360 ) (27 ) — (3,387 ) Transfers to Stage 1 1,058 (1,058 ) — — Transfers to Stage 2 (857 ) 857 — — Transfers to Stage 3 — — — — Effect on the expected credit loss due to the change of the stage during the year — 15,696 — 15,696 Others () 80 (46,256 ) — (46,176 ) Write-offs — — — — Recoveries — — — — Foreign exchange effect 395 51 — 446 Expected credit loss at the end of the period 9,456 31,652 — 41,108 () Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year. 2020 Gross carrying amount of debt instruments measured at fair value through other Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Beginning of year balances 13,676,854 333,175 — 14,010,029 New originated or purchased assets 6,361,898 7,956 — 6,369,854 Assets matured or derecognized (excluding write-offs) (3,024,176 ) — (9,780 ) (3,033,956 ) Change in fair value 388,695 (129,146 ) (15,318 ) 244,231 Transfers to Stage 1 — — — — Transfers to Stage 2 — — — — Transfers to Stage 3 (25,098 ) — 25,098 — Write-offs — — — — Foreign exchange effect 312,039 155 — 312,194 End of year balances 17,690,212 212,140 — 17,902,352 2020 Movement of the allowance for expected credit losses for debt instruments Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of the period 6,849 27,894 — 34,743 New originated or purchased assets 120 — — 120 Assets matured or derecognized (excluding write-offs) (811 ) — (8,068 ) (8,879 ) Transfers to Stage 1 — — — — Transfers to Stage 2 — — — — Transfers to Stage 3 (422 ) — 422 — Effect on the expected credit loss due to the change of the stage during the year — — 7,646 7,646 Others () (230 ) 34,247 — 34,017 Write-offs — — — — Recoveries — — — — Foreign exchange effect 3,911 2 — 3,913 Expected credit loss at the end of the period 9,417 62,143 — 71,560 () Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year.
Summary of financial instruments at fair value through profit or loss	(e) The composition of financial instruments at fair value through profit or loss is as follows: 2021 2020 S/(000) S/(000) Equity instruments Local and foreign mutual funds and investment funds participations 1,830,098 1,260,929 Listed shares 651,813 396,605 Non-listed 184,973 122,013 Debt instruments Indexed Certificates of Deposit issued by the BCRP — 182,888 Corporate, leasing and subordinated bonds 39,387 80,342 Total 2,706,271 2,042,777
Summary of equity instruments measured at fair value through other comprehensive income	(f) As of December 31, 2021 and 2020, the composition of equity instruments measured at fair value through other comprehensive income is as follows: 2021 2020 S/(000) S/(000) Listed shares (g) 583,684 1,337,189 Non-listed 40,034 36,359 Total 623,718 1,373,548
Summary of financial assets classified by contractual maturity	(h) The following is the balance of investments at fair value through other comprehensive income (debt and equity instruments) and investments at amortized cost as of December 31, 2021 and 2020 classified by contractual maturity (without including accrued interest): 2021 2020 Investments at fair value through other comprehensive income Investments at amortized cost Investments at fair value through other comprehensive income Investments at amortized cost S/(000) S/(000) S/(000) S/(000) Up to 3 months 1,597,490 — 995,001 — From 3 months to 1 year 185,274 — 188,848 — From 1 to 3 years 1,126,012 1,143,436 686,905 499,125 From 3 to 5 years 2,418,557 456,784 1,190,562 652,230 From 5 years onwards 12,302,454 1,624,954 14,841,036 1,499,575 Equity instruments (without maturity) 623,718 — 1,373,548 — Total 18,253,505 3,225,174 19,275,900 2,650,930
Summary of stages as indicated by IFRS 9	(i) Below are the debt instruments measured at fair value through other comprehensive income and at amortized cost according to the stages indicated by IFRS 9 as of December 31, 2021 and 2020: 2021 Debt instruments measured at fair value through other comprehensive income and at amortized cost Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Sovereign Bonds of the Republic of Peru 9,944,527 — — 9,944,527 Corporate, leasing and subordinated bonds 7,342,649 809,531 — 8,152,180 Variable interest Certificates of Deposit issued by the BCRP 1,440,944 — — 1,440,944 Negotiable Certificates of Deposit issued by the BCRP 179,207 — — 179,207 Global Bonds of the Republic of Peru 526,723 — — 526,723 Bonds guaranteed by the Peruvian government 524,405 — — 524,405 Global Bonds of the Republic of Colombia — 86,975 — 86,975 Total 19,958,455 896,506 — 20,854,961 2020 Debt instruments measured at fair value through other comprehensive income and at amortized cost Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) Sovereign Bonds of the Republic of Peru 9,005,273 — — 9,005,273 Corporate, leasing and subordinated bonds 8,744,627 212,140 — 8,956,767 Negotiable Certificates of Deposit issued by the BCRP 1,283,726 — — 1,283,726 Bonds guaranteed by the Peruvian government 646,677 — — 646,677 Global Bonds of the Republic of Peru 500,980 — — 500,980 Global Bonds of the Republic of Colombia 159,859 — — 159,859 Total 20,341,142 212,140 — 20,553,282

Loans, net (Tables)

Loans, net (Tables)	12 Months Ended
Loans, net (Tables)	Dec. 31, 2021
Disclosure of financial assets [abstract]
Summary of loans receivables	(a) This caption is made up as follows: 2021 2020 S/(000) S/(000) Direct loans Loans () 35,490,230 34,718,320 Credit cards and other loans (*) 4,814,758 4,379,884 Leasing 1,110,958 1,211,324 Factoring 867,765 571,994 Discounted notes 572,334 468,664 Advances and overdrafts 40,978 39,414 Refinanced loans 236,520 287,119 Past due and under legal collection loans 1,554,679 1,405,185 44,688,222 43,081,904 Plus (minus) Accrued interest from performing loans 404,923 445,122 Unearned interest and interest collected in advance (22,645 ) (22,752 ) Impairment allowance for loans (d) (2,064,917 ) (2,984,851 ) Total direct loans, net 43,005,583 40,519,423 Indirect loans, Note 18(a) 4,440,458 4,611,931
Summary of classification of direct loan portfolio	(b) The classification of the direct loan portfolio is as follows: 2021 2020 S/(000) S/(000) Commercial loans (c.1) 22,118,918 22,001,567 Consumer loans (c.1) 12,514,499 11,416,175 Mortgage loans (c.1) 8,552,304 7,721,267 Small and micro-business loans (c.1) 1,502,501 1,942,895 Total 44,688,222 43,081,904
Summary of the balance of rescheduled loans	The balance of rescheduled loans under the “Reactiva Peru” program as of December 31, 2021 and 2020 is as follows: 2021 2020 S/(000) S/(000) Commercial loans 3,848,904 5,158,721 Small and micro-business loans 1,047,233 1,457,047 Total 4,896,137 6,615,768
Summary of credit quality and maximum exposure to credit risk	(c) The following table shows the credit quality and maximum exposure to credit risk based on the Group’s internal credit rating as of December 31, 2021 and 2020. The amounts presented do not consider impairment. 2021 2020 Direct loans, (c.1) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 33,465,863 428,269 — 33,894,132 29,056,184 1,268,445 — 30,324,629 Standard grade 4,408,249 371,023 — 4,779,272 4,354,168 1,534,936 — 5,889,104 Sub-standard 1,918,709 1,191,914 — 3,110,623 692,669 1,159,438 — 1,852,107 Past due but not impaired 729,660 862,359 — 1,592,019 790,257 1,781,871 — 2,572,128 Impaired Individually — — 41,069 41,069 — — 7,678 7,678 Collectively — — 1,271,107 1,271,107 — — 2,436,258 2,436,258 Total direct loans 40,522,481 2,853,565 1,312,176 44,688,222 34,893,278 5,744,690 2,443,936 43,081,904 2021 2020 Contingent Credits: Guarantees and stand-by commercial loans) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 3,871,575 347,420 — 4,218,995 3,938,193 460,431 — 4,398,624 Standard grade 79,334 798 — 80,132 104,499 68,379 — 172,878 Sub-standard 33,453 82,821 — 116,274 65 10,302 — 10,367 Past due but not impaired — — — — — — — — Impaired Individually — — 12,909 12,909 — — 22,607 22,607 Collectively — — 12,148 12,148 — — 7,455 7,455 Total indirect loans 3,984,362 431,039 25,057 4,440,458 4,042,757 539,112 30,062 4,611,931 (c.1) The following tables show the credit quality and maximum exposure to credit risk for each classification of the direct loans: 2021 2020 Commercial loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 16,535,489 372,946 — 16,908,435 15,876,174 757,184 — 16,633,358 Standard grade 2,229,068 163,143 — 2,392,211 2,902,150 966,358 — 3,868,508 Sub-standard 1,094,980 509,141 — 1,604,121 304,843 124,287 — 429,130 Past due but not impaired 376,301 324,017 — 700,318 419,007 414,829 — 833,836 Impaired Individually — — 41,069 41,069 — — 7,678 7,678 Collectively — — 472,764 472,764 — — 229,057 229,057 Total direct loans 20,235,838 1,369,247 513,833 22,118,918 19,502,174 2,262,658 236,735 22,001,567 2021 2020 Consumer loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 9,365,186 53,219 — 9,418,405 6,615,423 209,136 — 6,824,559 Standard grade 1,386,872 75,474 — 1,462,346 798,142 400,173 — 1,198,315 Sub-standard 527,381 391,980 — 919,361 135,137 539,175 — 674,312 Past due but not impaired 89,186 270,241 — 359,427 133,187 882,195 — 1,015,382 Impaired Individually — — — — — — — — Collectively — — 354,960 354,960 — — 1,703,607 1,703,607 Total direct loans 11,368,625 790,914 354,960 12,514,499 7,681,889 2,030,679 1,703,607 11,416,175 2021 2020 Mortgage loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 6,749,848 1,838 — 6,751,686 5,447,111 24,010 — 5,471,121 Standard grade 715,652 43,702 — 759,354 422,425 145,076 — 567,501 Sub-standard 287,750 159,549 — 447,299 217,289 371,910 — 589,199 Past due but not impaired 231,610 93,827 — 325,437 233,595 416,371 — 649,966 Impaired Individually — — — — — — — — Collectively — — 268,528 268,528 — — 443,480 443,480 Total direct loans 7,984,860 298,916 268,528 8,552,304 6,320,420 957,367 443,480 7,721,267 2021 2020 Small and micro-business loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Not impaired High grade 815,340 266 — 815,606 1,117,476 278,115 — 1,395,591 Standard grade 76,657 88,704 — 165,361 231,451 23,329 — 254,780 Sub-standard 8,598 131,244 — 139,842 35,400 124,066 — 159,466 Past due but not impaired 32,563 174,274 — 206,837 4,468 68,476 — 72,944 Impaired Individually — — — — — — — — Collectively — — 174,855 174,855 — — 60,114 60,114 Total direct loans 933,158 394,488 174,855 1,502,501 1,388,795 493,986 60,114 1,942,895
Reconciliation of changes in allowance account for credit losses of loans receivable	2021 2020 Gross carrying amount of direct loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 34,893,278 5,744,690 2,443,936 43,081,904 34,822,014 2,540,245 894,885 38,257,144 New originated or purchased assets 21,545,125 — — 21,545,125 21,449,051 — — 21,449,051 Assets matured or derecognized (excluding write-offs) (14,791,609 ) (760,419 ) (126,811 ) (15,678,839 ) (13,398,763 ) (484,271 ) (68,664 ) (13,951,698 ) Transfers to Stage 1 4,351,705 (3,843,213 ) (508,492 ) — 730,043 (728,403 ) (1,640 ) — Transfers to Stage 2 (2,064,223 ) 2,730,130 (665,907 ) — (5,701,687 ) 5,737,777 (36,090 ) — Transfers to Stage 3 (810,812 ) (775,058 ) 1,585,870 — (1,105,357 ) (1,232,556 ) 2,337,913 — Write-offs — — (1,444,538 ) (1,444,538 ) — — (925,960 ) (925,960 ) Others () (3,593,568 ) (316,605 ) (16,412 ) (3,926,585 ) (2,833,086 ) (146,760 ) 216,109 (2,763,737 ) Foreign exchange effect 992,585 74,040 44,530 1,111,155 931,063 58,658 27,383 1,017,104 End of year balances 40,522,481 2,853,565 1,312,176 44,688,222 34,893,278 5,744,690 2,443,936 43,081,904 2021 2020 Changes in the allowance for expected credit losses for direct loans, see (d.1.1) Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at the beginning of year balances 180,241 1,145,207 1,659,403 2,984,851 461,892 394,773 538,114 1,394,779 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 397,989 — — 397,989 451,031 — — 451,031 Assets matured or derecognized (excluding write-offs) (114,680 ) (65,927 ) (43,917 ) (224,524 ) (83,688 ) (59,007 ) (33,298 ) (175,993 ) Transfers to Stage 1 439,400 (438,283 ) (1,117 ) — 75,293 (74,069 ) (1,224 ) — Transfers to Stage 2 (208,937 ) 428,732 (219,795 ) — (464,875 ) 480,358 (15,483 ) — Transfers to Stage 3 (116,057 ) (271,149 ) 387,206 — (78,182 ) (364,587 ) 442,769 — Impact on the expected credit loss for credits that change stage in the year () (107,177 ) (238,805 ) 239,241 (106,741 ) (97,685 ) 770,405 1,478,591 2,151,311 Others () 479,443 (159,658 ) 13,495 333,280 (86,483 ) (17,357 ) 54,482 (49,358 ) Total 769,981 (745,090 ) 375,113 400,004 (284,589 ) 735,743 1,925,837 2,376,991 Write-offs — — (1,525,094 ) (1,525,094 ) — — (925,960 ) (925,960 ) Recovery of written–off loans — — 181,969 181,969 — — 106,395 106,395 Foreign exchange effect 6,234 4,764 12,189 23,187 2,938 14,691 15,017 32,646 Expected credit loss at the end of year balances 956,456 404,881 703,580 2,064,917 180,241 1,145,207 1,659,403 2,984,851 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (partial amortizations that did not represent a reduction or derecognized of the loan), and (ii) the execution of contingent loans (conversion of indirect debt into direct debt). () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 (d.1.1) The following tables show the movement of the allowance for expected credit losses for each classification of the direct loan portfolio: 2021 2020 Commercial loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 71,272 98,040 68,448 237,760 54,693 24,399 67,158 146,250 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 30,045 — — 30,045 118,602 — — 118,602 Assets derecognized or matured (excluding write-offs) (33,005 ) (12,728 ) (2,726 ) (48,459 ) (21,764 ) (5,610 ) (3,272 ) (30,646 ) Transfers to Stage 1 26,456 (26,456 ) — — 2,759 (2,759 ) — — Transfers to Stage 2 (19,847 ) 19,847 — — (40,813 ) 40,813 — — Transfers to Stage 3 (22,205 ) (16,355 ) 38,560 — (1,112 ) (1,772 ) 2,884 — Impact on the expected credit loss for credits that change stage in the year () (16,399 ) 44,934 143,162 171,697 (4,594 ) 46,314 22,446 64,166 Others () 58,996 (50,913 ) (44,625 ) (36,542 ) (39,045 ) (14,597 ) 2,963 (50,679 ) Total 24,041 (41,671 ) 134,371 116,741 14,033 62,389 25,021 101,443 Write-offs — — (27,392 ) (27,392 ) — — (27,817 ) (27,817 ) Recovery of written–off loans — — 1,404 1,404 — — 1,756 1,756 Foreign exchange effect 5,561 3,731 5,636 14,928 2,546 11,252 2,330 16,128 Expected credit loss at end of year 100,874 60,100 182,467 343,441 71,272 98,040 68,448 237,760 2021 2020 Consumer loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 85,321 901,602 1,426,470 2,413,393 384,989 332,697 340,914 1,058,600 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 348,647 — — 348,647 185,014 — — 185,014 Assets derecognized or matured (excluding write-offs) (77,181 ) (49,433 ) (25,906 ) (152,520 ) (57,327 ) (49,644 ) (18,275 ) (125,246 ) Transfers to Stage 1 382,412 (381,300 ) (1,112 ) — 57,658 (56,434 ) (1,224 ) — Transfers to Stage 2 (149,863 ) 362,940 (213,077 ) — (364,594 ) 368,484 (3,890 ) — Transfers to Stage 3 (77,865 ) (223,051 ) 300,916 — (73,702 ) (353,230 ) 426,932 — Impact on the expected credit loss for loans that change stage in the year () (74,056 ) (332,709 ) (22,895 ) (429,660 ) (85,873 ) 630,793 1,363,177 1,908,097 Others () 364,973 (15,296 ) 109,462 459,139 39,014 26,254 79,720 144,988 Total 717,067 (638,849 ) 147,388 225,606 (299,810 ) 566,223 1,846,440 2,112,853 Write-offs — — (1,414,948 ) (1,414,948 ) — — (868,121 ) (868,121 ) Recovery of written–off loans — — 175,287 175,287 — — 100,760 100,760 Foreign exchange effect 33 466 1,844 2,343 142 2,682 6,477 9,301 Expected credit loss at end of year 802,421 263,219 336,041 1,401,681 85,321 901,602 1,426,470 2,413,393 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 2021 2020 Mortgage loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 11,123 62,782 114,079 187,984 9,418 22,788 89,476 121,682 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 2,357 — — 2,357 2,125 — — 2,125 Assets derecognized or matured (excluding (1,787 ) (1,038 ) (12,929 ) (15,754 ) (932 ) (1,972 ) (10,652 ) (13,556 ) Transfers to Stage 1 9,458 (9,458 ) — — 13,011 (13,011 ) — — Transfers to Stage 2 (2,896 ) 9,457 (6,561 ) — (11,306 ) 22,819 (11,513 ) — Transfers to Stage 3 (1,106 ) (1,753 ) 2,859 — (430 ) (4,667 ) 5,097 — Impact on the expected credit loss for credits that change stage in the year () (4,155 ) (20,041 ) (11,576 ) (35,772 ) (5,902 ) 34,008 72,212 100,318 Others () (915 ) 2,170 11,800 13,055 4,920 2,066 (32,125 ) (25,139 ) Total 956 (20,663 ) (16,407 ) (36,114 ) 1,486 39,243 23,019 63,748 Write-offs — — (2,419 ) (2,419 ) — — (4,350 ) (4,350 ) Recovery of written–off loans — — — — — — — — Foreign exchange effect 590 562 4,597 5,749 219 751 5,934 6,904 Expected credit loss at end of year 12,669 42,681 99,850 155,200 11,123 62,782 114,079 187,984 2021 2020 Small and micro-business loans Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Expected credit loss at beginning of year 12,525 82,783 50,406 145,714 12,792 14,889 40,566 68,247 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 16,940 — — 16,940 145,290 — — 145,290 Assets derecognized or matured (excluding write-offs) (2,707 ) (2,728 ) (2,356 ) (7,791 ) (3,665 ) (1,781 ) (1,099 ) (6,545 ) Transfers to Stage 1 21,074 (21,069 ) (5 ) — 1,865 (1,865 ) — — Transfers to Stage 2 (36,331 ) 36,488 (157 ) — (48,162 ) 48,242 (80 ) — Transfers to Stage 3 (14,881 ) (29,990 ) 44,871 — (2,938 ) (4,918 ) 7,856 — Impact on the expected credit loss for loans that change stage in the year (*) (12,567 ) 69,011 130,550 186,994 (1,316 ) 59,290 20,756 78,730 Others () 56,389 (95,619 ) (63,142 ) (102,372 ) (91,372 ) (31,080 ) 3,924 (118,528 ) Total 27,917 (43,907 ) 109,761 93,771 (298 ) 67,888 31,357 98,947 Write-offs — — (80,335 ) (80,335 ) — — (25,672 ) (25,672 ) Recovery of written–off loans — — 5,278 5,278 — — 3,879 3,879 Foreign exchange effect 50 5 112 167 31 6 276 313 Expected credit loss at end of year 40,492 38,881 85,222 164,595 12,525 82,783 50,406 145,714 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). () With the purpose of reflecting the impact of the uncertainty due to the Covid-19 (d.2) Indirect loans (substantially, all indirect loans correspond to commercial loans) 2021 2020 Gross carrying amount of contingent credits, stand-by Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 4,042,757 539,112 30,062 4,611,931 3,849,152 222,418 30,407 4,101,977 New originated or purchased assets 1,667,947 — — 1,667,947 1,696,200 — — 1,696,200 Assets derecognized or matured (1,887,316 ) (139,391 ) (13,564 ) (2,040,271 ) (1,246,157 ) (52,739 ) (1,721 ) (1,300,617 ) Transfers to Stage 1 114,321 (114,261 ) (60 ) — 110,554 (110,554 ) — — Transfers to Stage 2 (136,230 ) 136,230 — — (502,937 ) 502,937 — — Transfers to Stage 3 (3,065 ) (5,325 ) 8,390 — (424 ) (749 ) 1,173 — Others () (14,239 ) (15,369 ) — (29,608 ) (28,271 ) (32,605 ) — (60,876 ) Foreign exchange effect 200,187 30,043 229 230,459 164,640 10,404 203 175,247 End of year balances 3,984,362 431,039 25,057 4,440,458 4,042,757 539,112 30,062 4,611,931 2021 2020 Changes in the allowance for expected credit losses for contingent credits, guarantees and stand-by letters, import and export letters of Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S(000) S(000) S(000) S(000) S(000) S(000) S(000) S(000) Expected credit loss at beginning of year balances 15,741 18,945 23,037 57,723 16,367 4,720 18,607 39,694 Impact of the expected credit loss in the consolidated statement of income - New originated or purchased assets 4,016 — — 4,016 5,816 — — 5,816 Assets derecognized or matured (8,737 ) (1,222 ) (9,991 ) (19,950 ) (2,859 ) (640 ) (254 ) (3,753 ) Transfers to Stage 1 485 (474 ) (11 ) — 1,681 (1,681 ) — — Transfers to Stage 2 (1,464 ) 1,464 — — (7,493 ) 7,493 — — Transfers to Stage 3 (754 ) (294 ) 1,048 — (89 ) (32 ) 121 — Impact on the expected credit loss for credits that change stage in the year (*) (138 ) 542 681 1,085 (1,476 ) 7,578 596 6,698 Others () (1,198 ) (815 ) (1,565 ) (3,578 ) 3,085 1,185 3,922 8,192 Total (7,790 ) (799 ) (9,838 ) (18,427 ) (1,335 ) 13,903 4,385 16,953 Foreign exchange effect 643 346 44 1,033 709 322 45 1,076 Expected credit loss at the end of year balances, Note 10(a) 8,594 18,492 13,243 40,329 15,741 18,945 23,037 57,723 () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (partial amortizations that did not represent a reduction or derecognized of the loan), and (ii) the execution of contingent loans (conversion of indirect debt into direct debt). () Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages, and (iii) the execution of contingent loans (conversion of indirect debt into direct debt). (**) With the purpose of reflecting the impact of the uncertainty due to the Covid-19
Summary of loan portfolio classified by maturity dates	(i) The table below presents the maturity of direct loan portfolio without including accrued interest, interest to be accrued and interest collected in advance as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Outstanding Up to 1 month 3,345,496 3,107,011 From 1 to 3 months 5,935,876 4,197,570 From 3 months to 1 year 10,222,266 9,619,503 From 1 to 5 years 18,131,367 19,720,158 Over 5 years 5,498,538 5,032,477 43,133,543 41,676,719 Past due and under legal collection loans, see (i.1) - Up to 4 months 512,669 259,557 Over 4 months 515,237 725,715 Under legal collection 526,773 419,913 44,688,222 43,081,904 (i.1) The tables below present past due and under legal collection loans for each classification of the direct loan portfolio: 2021 2020 S/(000) S/(000) Commercial loans Up to 4 months 226,342 20,051 Over 4 months 187,670 72,162 Under legal collection 224,948 159,586 638,960 251,799 Consumer loans Up to 4 months 77,144 159,745 Over 4 months 205,038 520,026 Under legal collection 83,747 73,726 365,929 753,497 2021 2020 S/(000) S/(000) Mortgage loans Up to 4 months 32,230 42,906 Over 4 months 65,878 124,480 Under legal collection 177,418 146,697 275,526 314,083 Small and micro-business loans Up to 4 months 176,953 36,855 Over 4 months 56,651 9,047 Under legal collection 40,660 39,904 274,264 85,806 (k) The following tables present the maturities of direct and indirect loans of Stages 2 and 3 as of December 31, 2021 and 2020, as follows: • Stage 2: Loans with maturity longer or shorter than 30 days, regardless the criteria that caused their classification into Stage 2. • Stage 3: Loans with maturity longer or shorter than 90 days, regardless the criteria that caused their classification into Stage 3. 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 2,825,245 318,953 — — 2,825,245 318,953 5,718,511 976,357 — — 5,718,511 976,357 90 days — — 1,505 709 1,505 709 — — 1,136,642 883,880 1,136,642 883,880 Maturity longer than: 30 days 459,359 104,420 — — 459,359 104,420 565,291 187,795 — — 565,291 187,795 90 days — — 1,335,728 716,114 1,335,728 716,114 — — 1,337,356 798,560 1,337,356 798,560 Total 3,284,604 423,373 1,337,233 716,823 4,621,837 1,140,196 6,283,802 1,164,152 2,473,998 1,682,440 8,757,800 2,846,592 (k.1) The following tables present the maturities of direct and indirect loans of Stages 2 and 3 as of December 31, 2021 and 2020, for each classification: 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Commercial loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 1,663,448 60,842 — — 1,663,448 60,842 2,769,968 112,532 — — 2,769,968 112,532 90 days — — 134 20 134 20 — — 28,333 1,108 28,333 1,108 Maturity longer than: 30 days 136,838 17,750 — — 136,838 17,750 31,802 4,453 — — 31,802 4,453 90 days — — 538,756 195,690 538,756 195,690 — — 238,464 90,377 238,464 90,377 Total 1,800,286 78,592 538,890 195,710 2,339,176 274,302 2,801,770 116,985 266,797 91,485 3,068,567 208,470 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Consumer loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 620,485 195,221 — — 620,485 195,221 1,598,404 735,773 — — 1,598,404 735,773 90 days — — 578 509 578 509 — — 984,092 822,442 984,092 822,442 Maturity longer than: 30 days 170,429 67,998 — — 170,429 67,998 432,275 165,829 — — 432,275 165,829 90 days — — 354,382 335,532 354,382 335,532 — — 719,515 604,028 719,515 604,028 Total 790,914 263,219 354,960 336,041 1,145,874 599,260 2,030,679 901,602 1,703,607 1,426,470 3,734,286 2,328,072
Disclosure Of Maturity Analysis For Financial Liabilities	2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Mortgage loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 246,833 33,713 — — 246,833 33,713 881,913 55,579 — — 881,913 55,579 90 days — — 232 83 232 83 — — 123,737 59,910 123,737 59,910 Maturity longer than: 30 days 52,083 8,968 — — 52,083 8,968 75,454 7,203 — — 75,454 7,203 90 days — — 268,296 99,767 268,296 99,767 — — 319,743 54,169 319,743 54,169 Total 298,916 42,681 268,528 99,850 567,444 142,531 957,367 62,782 443,480 114,079 1,400,847 176,861 2021 2020 Stage 2 Stage 3 Total Stage 2 Stage 3 Total Small and micro- business loans Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss Gross amount Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Maturity shorter than: 30 days 294,479 29,177 — — 294,479 29,177 468,226 72,473 — — 468,226 72,473 90 days — — 561 97 561 97 — — 480 420 480 420 Maturity longer than: 30 days 100,009 9,704 — — 100,009 9,704 25,760 10,310 — — 25,760 10,310 90 days — — 174,294 85,125 174,294 85,125 — — 59,634 49,986 59,634 49,986 Total 394,488 38,881 174,855 85,222 569,343 124,103 493,986 82,783 60,114 50,406 554,100 133,189
Summary of expected credit losses by economic sector for direct loans	(l) The following tables present the exposure and the expected credit losses by economic sector for direct loans as of December 31, 2021 and 2020: 2021 Carrying amount Expected credit loss Percentage expected credit loss Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Direct loans Consumer loans 11,368,625 790,914 354,960 12,514,499 802,421 263,219 336,041 1,401,681 7.1 % 33.3 % 94.7 % 11.2 % Mortgage loans 7,984,860 298,916 268,528 8,552,304 12,669 42,681 99,850 155,200 0.2 % 14.3 % 37.2 % 1.8 % Commerce 4,312,851 587,020 288,015 5,187,886 66,774 56,404 128,780 251,958 1.5 % 9.6 % 44.7 % 4.9 % Manufacturing 4,302,980 357,496 90,736 4,751,212 15,944 8,059 29,627 53,630 0.4 % 2.3 % 32.7 % 1.1 % Professional, scientific and technical activities 3,730,237 183,600 95,722 4,009,559 22,647 9,045 31,143 62,835 0.6 % 4.9 % 32.5 % 1.6 % Communications, storage and transportation 1,212,288 201,274 96,227 1,509,789 13,393 8,637 28,837 50,867 1.1 % 4.3 % 30.0 % 3.4 % Agriculture 1,726,488 39,153 11,722 1,777,363 2,547 342 1,672 4,561 0.1 % 0.9 % 14.3 % 0.3 % Electricity, gas, water and oil 863,358 55,895 260 919,513 2,856 439 161 3,456 0.3 % 0.8 % 61.9 % 0.4 % Leaseholds and real estate activities 487,331 172,016 35,160 694,507 3,701 1,789 12,451 17,941 0.8 % 1.0 % 35.4 % 2.6 % Construction and infrastructure 651,956 69,781 50,175 771,912 4,747 9,451 24,781 38,979 0.7 % 13.5 % 49.4 % 5.0 % Others 3,881,507 97,500 20,671 3,999,678 8,757 4,815 10,237 23,809 0.2 % 4.9 % 49.5 % 0.6 % Total direct loans 40,522,481 2,853,565 1,312,176 44,688,222 956,456 404,881 703,580 2,064,917 2.4 % 14.2 % 53.6 % 4.6 % 2020 Carrying amount Expected credit loss Percentage expected credit loss Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total Stage1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Direct loans Consumer loans 7,681,889 2,030,679 1,703,607 11,416,175 85,321 901,602 1,426,470 2,413,393 1.1 % 44.4 % 83.7 % 21.1 % Mortgage loans 6,320,420 957,367 443,480 7,721,267 11,123 62,782 114,079 187,984 0.2 % 6.6 % 25.7 % 2.4 % Commerce 4,507,639 713,080 121,161 5,341,880 24,187 88,353 52,798 165,338 0.5 % 12.4 % 43.6 % 3.1 % Manufacturing 3,620,700 454,798 59,896 4,135,394 10,973 24,617 21,186 56,776 0.3 % 5.4 % 35.4 % 1.4 % Professional, scientific and technical activities 3,744,307 251,939 26,744 4,022,990 15,209 12,549 8,741 36,499 0.4 % 5.0 % 32.7 % 0.9 % Communications, storage and transportation 1,374,402 411,371 51,400 1,837,173 6,146 22,008 16,265 44,419 0.4 % 5.3 % 31.6 % 2.4 % Agriculture 1,379,700 103,184 336 1,483,220 1,726 1,781 119 3,626 0.1 % 1.7 % 35.4 % 0.2 % Electricity, gas, water and oil 757,907 314,483 — 1,072,390 1,291 8,944 — 10,235 0.2 % 2.8 % — 1.0 % Leaseholds and real estate activities 837,719 98,070 2,258 938,047 13,063 3,318 1,208 17,589 1.6 % 3.4 % 53.5 % 1.9 % Construction and infrastructure 662,430 245,735 28,218 936,383 3,806 4,683 15,394 23,883 0.6 % 1.9 % 54.6 % 2.6 % Others 4,006,165 163,984 6,836 4,176,985 7,396 14,570 3,143 25,109 0.2 % 8.9 % 46.0 % 0.6 % Total direct loans 34,893,278 5,744,690 2,443,936 43,081,904 180,241 1,145,207 1,659,403 2,984,851 0.5 % 19.9 % 67.9 % 6.9 %
Summary of expected credit losses by economic sector for Indirect loans	(m) The following tables present the exposure and the expected credit losses by economic sector for indirect loans as of December 31, 2021 and 2020: 2021 Carrying amount Expected credit loss Percentage expected credit loss Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Indirect loans Commerce 238,699 1,726 80 240,505 382 78 51 511 0.2 % 4.5 % 63.8 % 0.2 % Manufacturing 409,193 357 — 409,550 288 4 — 292 0.1 % 1.1 % 0.0 % 0.1 % Professional, scientific and technical activities 1,200,833 50,564 402 1,251,799 1,651 992 48 2,691 0.1 % 2.0 % 11.9 % 0.2 % Communications, storage and transportation 565,359 110,311 — 675,670 416 174 — 590 0.1 % 0.2 % 0.0 % 0.1 % Agriculture 3,190 4 16 3,210 2 — 2 4 0.1 % 0.0 % 12.5 % 0.1 % Electricity, gas, water and oil 143,789 — — 143,789 89 — — 89 0.1 % 0.0 % 0.0 % 0.1 % Leaseholds and real estate activities 72,809 16,187 — 88,996 412 250 — 662 0.6 % 1.5 % 0.0 % 0.7 % Construction and infrastructure 501,712 168,980 24,559 695,251 4,785 4,721 13,142 22,648 1.0 % 2.8 % 53.5 % 3.3 % Others 848,778 82,910 — 931,688 569 12,273 — 12,842 0.1 % 14.8 % 0.0 % 1.4 % Total indirect loans 3,984,362 431,039 25,057 4,440,458 8,594 18,492 13,243 40,329 0.2 % 4.3 % 52.9 % 0.9 % 2020 Carrying amount Expected credit loss Percentage expected credit loss Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total Stage 1 Stage 2 Stage 3 Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Indirect loans Commerce 189,119 31,163 737 221,019 502 440 283 1,225 0.3 % 1.4 % 38.4 % 0.6 % Manufacturing 238,672 7,790 19 246,481 481 87 13 581 0.2 % 1.1 % 68.4 % 0.2 % Professional, scientific and technical activities 891,772 21,881 2,270 915,923 3,656 477 514 4,647 0.4 % 2.2 % 22.6 % 0.5 % Communications, storage and transportation 603,710 143,854 130 747,694 1,004 274 86 1,364 0.2 % 0.2 % 66.2 % 0.2 % Agriculture 20,679 21 — 20,700 72 1 — 73 0.3 % 4.8 % — 0.4 % Electricity, gas, water and oil 152,812 7,986 — 160,798 244 62 — 306 0.2 % 0.8 % — 0.2 % Leaseholds and real estate activities 81,405 24,098 — 105,503 1,521 358 — 1,879 1.9 % 1.5 % — 1.8 % Construction and infrastructure 750,220 194,386 26,788 971,394 6,486 4,837 22,061 33,384 0.9 % 2.5 % 82.4 % 3.4 % Others 1,114,368 107,933 118 1,222,419 1,775 12,409 80 14,264 0.2 % 11.5 % 67.8 % 1.2 % Total indirect loans 4,042,757 539,112 30,062 4,611,931 15,741 18,945 23,037 57,723 0.4 % 3.5 % 76.6 % 1.3 %

Investment property (Tables)

Investment property (Tables)	12 Months Ended
Investment property (Tables)	Dec. 31, 2021
Disclosure of detailed information about investment property [abstract]
Summary of Investment Property	(a) This caption is made up as follows: 2021 2020 Acquisition or construction year Hierarchy level (i) Valuation methodology (f) 2021 / 2020 S/(000) S/(000) Land San Isidro – Lima 281,535 241,112 2009 Level 3 Appraisal San Martín de Porres – Lima 66,408 79,080 2015 Level 3 Appraisal Nuevo Chimbote 33,863 — 2021 Level 3 Appraisal Sullana 19,818 17,703 2012 Level 3 Appraisal Santa Clara – Lima 17,906 14,162 2017 Level 3 Appraisal Others 9,680 9,161 — Level 3 Appraisal / Cost 429,210 361,218 Completed investment property - “Real Plaza” Shopping Malls Talara 32,554 34,982 2015 Level 3 DCF 32,554 34,982 Buildings Orquídeas - San Isidro – Lima (d) 153,452 158,825 2017 Level 3 DCF Piura (d) 116,595 107,992 2008/2020 Level 3 DCF/Appraisal Ate Vitarte – Lima 116,432 109,980 2006 Level 3 DCF/Appraisal Paseo del Bosque (d) 105,398 — 2021 Level 3 DCF Chorrillos – Lima (d) 67,043 67,424 2017 Level 3 DCF Chimbote (d) 44,212 42,805 2015 Level 3 DCF Maestro – Huancayo 31,965 32,395 2017 Level 3 DCF Cusco 30,852 31,586 2017 Level 3 DCF Panorama - Lima 20,509 20,449 2016 Level 3 DCF Pardo y Aliaga – Lima, Note 3.4(o) 19,569 21,285 2008 Level 3 DCF Trujillo 17,681 18,111 2016 Level 3 DCF Cercado de Lima – Lima 16,025 14,697 2017 Level 3 DCF Others (e) and Note 3.4(o) 22,957 22,229 — Level 3 DCF 762,690 647,778 Total 1,224,454 1,043,978 DCF: Discounted cash flow (i) During 2021 and 2020, there were no transfers between levels of hierarchy, see Note 3.4(z) (ii) As of December 31, 2021 and 2020, there are no liens on investment property.
Summary of Gain on Investment Properties	(b) The net gain on investment properties as of December 31, 2021, 2020 and 2019, consists of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Income from rental of investment property 57,430 39,491 48,839 Gain on valuation of investment property 21,969 5,438 54,493 Loss on sale of investment property (e) — — (7,164 ) Total 79,399 44,929 96,168
Summary of Movement of Investment Property	(c) The movement of investment property for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 S/(000) S/(000) S/(000) Beginning of year balances 1,043,978 972,096 986,538 Additions (d) 156,892 61,243 60,865 Sales (e) — — (129,800 ) Valuation gain 21,969 5,438 54,493 Net transfers, Note 3.4(o) 1,615 5,201 — End of year balances 1,224,454 1,043,978 972,096
Summary of Average Price of Land	Following are the minimum ranges, maximum ranges and the average price for the land, before any adjustment: Minimum range Maximum range Average US$ per m2 US$ per m2 US$ per m2 San Isidro – Lima 7,047 8,800 7,952 San Martin de Porres – Lima 1,800 2,000 1,850 Piura 407 550 489 Ate Vitarte - Lima 800 1,393 1,069 Others 204 302 244
Summary of Assumptions Used in Valuation of Investment Property	The main assumptions used in the valuation and estimation of the market value of investment property are detailed below: US$ / Percentage 2021 2020 Average ERV US$ 99.0 US$ 82.3 Long-term inflation 2.6 % 2.2 % Long-term occupancy rate 98.4 % 98.7 % Average growth rate of rental income 2.6 % 2.4 % Average NOI margin 93.4 % 92.0 % Discount rate 9.3 % 8.7 %
Summary of Sensitivity Analysis in Valuation of Investment Property	The sensitivity analysis on the valuation of investment property, against changes in factors deemed relevant by Management, is presented below: 2021 2020 S/(000) S/(000) Average growth rate of rental income (basis) - Increase +0.25 % 15,291 15,735 Decrease -0.25 % (14,733 ) (15,154 ) Long-term inflation (basis) - Increase +0.25 % 17,592 18,529 Decrease -0.25 % (16,908 ) (17,125 ) Discount rate (basis) - Increase +0.5 % (48,381 ) (44,597 ) Decrease -0.5 % 55,881 52,029
Summary of Future Minimum Fixed Rental Income	(g) The nominal amounts of the future minimum fixed rental income of the Group’s investment property (operating leases) are as follows: Year 2021 2020 S/(000) S/(000) Within 1 year 62,880 38,264 After 1 year but not more than 5 years 231,768 175,967 Over 5 years 834,997 840,000 Total 1,129,645 1,054,231

Property, furniture and equip_2

Property, furniture and equipment, net (Tables)	12 Months Ended
Property, furniture and equipment, net (Tables)	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [abstract]
Summary of Movement of Property, Furniture and Equipment	(a) The movement of property, furniture and equipment and depreciation for the years ended December 31, 2021, 2020 and 2019, is as follows: Right-of-use Description Land Buildings, facilities and leasehold improvements Furniture and equipment Vehicles In-transit equipment and work-in-progress Land Buildings and facilities Furniture and equipment Total 2021 Total 2020 Total 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Cost Balance as of January 1 185,217 548,014 641,709 1,264 28,187 69,281 305,801 2,292 1,781,765 1,800,466 1,352,599 Effect for adoption of IFRS 16, Note 3.2 — — — — — — — — — — 341,746 Additions — 33,072 9,831 462 43,917 — 31,692 — 118,974 75,441 135,145 Transfers — 7,068 7,018 — (14,086 ) — — — — — — Transfer (to) from investment property, — (1,457 ) (572 ) — — — — — (2,029 ) (4,182 ) — Disposals, write-offs and others (d) — (15,487 ) (16,298 ) (203 ) (128 ) — (40,543 ) — (72,659 ) (89,960 ) (29,024 ) Balance as of December 31 185,217 571,210 641,688 1,523 57,890 69,281 296,950 2,292 1,826,051 1,781,765 1,800,466 Depreciation Balance as of January 1 — (304,964 ) (510,341 ) (862 ) — (4,407 ) (115,714 ) (1,050 ) (937,338 ) (849,523 ) (730,074 ) Depreciation of the year — (19,098 ) (44,018 ) (118 ) — (2,344 ) (55,781 ) (573 ) (121,932 ) (137,551 ) (147,051 ) Transfer to (from) investment property, Note 3.4(o) — 734 304 — — — — — 1,038 360 — Disposals, write-offs and others (d) — 13,785 16,017 156 — — 17,341 — 47,299 49,376 27,602 Balance as of December 31 — (309,543 ) (538,038 ) (824 ) — (6,751 ) (154,154 ) (1,623 ) (1,010,933 ) (937,338 ) (849,523 ) Net book value 185,217 261,667 103,650 699 57,890 62,530 142,796 669 815,118 844,427 950,943
Summary of Book Values of Lease Liabilities	(e) The following table shows the book values of lease liabilities (included in the caption “Other accounts payable, provisions and other liabilties”); see Note 10(a) and the movement of the year: 2021 2020 S/(000) S/(000) As of January 1 269,755 341,836 Additions 34,052 19,935 Interest expenses, Note 19(a) 14,004 15,288 Disposals () (23,657 ) (37,766 ) Exchange differences 7,438 5,070 Payments (66,646 ) (74,608 ) As of December 31 234,946 269,755 () These disposals are related to the early termination of lease agreements; see (d) above.
Summary of Amortization Schedule of Lease Liabilities	As of December 31, 2021 and 2020, the amortization schedule of these abligations is as follows: 2021 2020 S/(000) S/(000) 2021 — 50,771 2022 46,142 43,404 2023 onwards 188,804 175,580 Total 234,946 269,755
Summary of Lease Related Transactions Recognized in Income Statement	The following table shows the amounts recognized in the consolidated statement of income: 2021 2020 2019 S/(000) S/(000) S/(000) Depreciation expenses of right-of-use 58,698 65,815 73,740 Interest expenses of lease liabilities, Note 19(a) 14,004 15,288 16,568 Expenses related to short term and low value assets leases (included in administrative expenses, see Note 25(c)) 11,841 6,781 5,072 Total amount recognized in the consolidated statement of income 84,543 87,884 95,380

Intangible assets and goodwil_2

Intangible assets and goodwill, net (Tables)	12 Months Ended
Intangible assets and goodwill, net (Tables)	Dec. 31, 2021
Disclosure of reconciliation of changes in intangible assets and goodwill [abstract]
Summary of Movement of Intangible Assets and Cumulative Amortization	The movement of intangible assets and amortization for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 Description Software In-transit-software Present value of acquired in-force business (PVIF) Other intangible assets Goodwill (b) Total Total Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Cost Balance as of January 1 898,245 199,945 137,900 81,486 430,646 1,748,222 1,553,949 1,414,612 Additions and transfers 143,196 26,481 — 851 — 170,528 196,056 142,539 Disposals and write-offs (43 ) (10,563 ) — — — (10,606 ) (1,783 ) (3,202 ) Balance as of December 31 1,041,398 215,863 137,900 82,337 430,646 1,908,144 1,748,222 1,553,949 Amortization Balance as of January 1 (639,222 ) — (43,668 ) (22,747 ) — (705,637 ) (574,687 ) (460,066 ) Amortization of the year (136,927 ) — (13,790 ) (7,041 ) — (157,758 ) (131,199 ) (114,964 ) Disposals and write-offs — — — — — — 249 343 Balance as of December 31 (776,149 ) — (57,458 ) (29,788 ) — (863,395 ) (705,637 ) (574,687 ) Net book value 265,249 215,863 80,442 52,549 430,646 1,044,749 1,042,585 979,262 Management assesses periodically the amortization method used with the purpose of ensuring that it is consistent with the economic benefit of the intangible assets. In Management’s opinion, there is no evidence of impairment in the Group’s intangible assets as of December 31, 2021, 2020 and 2019.

Other accounts receivable and_2

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities (Tables)	12 Months Ended
	Dec. 31, 2021
Subclassifications of assets, liabilities and equities [abstract]
Summary Of Assets And Liabilities	(a) These captions are comprised of the following: 2021 2020 S/(000) S/(000) Other accounts receivable and other assets Financial instruments Accounts receivable related to derivative financial instruments (b) 793,361 395,249 Other accounts receivable, net 455,060 357,783 Operations in process (d) 86,193 93,933 Assets for technical reserves for claims and premiums by reinsurers 53,104 59,235 Accounts receivable from sale of investments (c) 12,366 111,237 Others 22,749 35,952 1,422,833 1,053,389 Non-financial Payments in advance of Income Tax 255,437 149,356 Investments in associates 99,767 70,344 Deferred charges 75,316 52,939 Realizable assets, received as payment and seized through legal actions 26,871 23,224 Prepaid rights to related entity, Note 27(f) 3,399 3,400 Others 3,831 2,377 464,621 301,640 Total 1,887,454 1,355,029 Other accounts payable, provisions and other liabilities Financial instruments Contract liability with investment component, Note 3.4(d) 736,637 505,177 Other accounts payable 547,747 421,364 Accounts payable related to derivative financial instruments (b) 413,797 271,326 Lease liabilities, Note 8(e) 234,946 269,755 Operations in process (d) 169,515 175,194 Workers’ profit sharing and salaries payable 113,874 110,640 Allowance for indirect loan losses, Note 6(d.2) 40,329 57,723 Accounts payable for acquisitions of investments (c) 17,817 185,432 Accounts payable to reinsurers and coinsurers 4,215 7,176 2,278,877 2,003,787 Non-financial Taxes payable 76,823 38,853 Provision for other contingencies 64,935 48,711 Deferred income 46,145 46,976 Others 10,821 7,825 198,724 142,365 Total 2,477,601 2,146,152
Summary of Fair Value of Derivative Financial Instruments	(b) The following table presents, as of December 31, 2021 and 2020, the fair value of derivative financial instruments recorded as assets or liabilities, including their notional amounts. The notional gross amount is the nominal amount of the derivative’s underlying asset and it is the base over which changes in the fair value of derivatives are measured; see Note 18(a): 2021 Note Assets Liabilities Notional amount Effective part recognized in other comprehensive income during the year Maturity Hedged instruments Caption of the consolidated statement of financial position where the hedged item has been recognized S/(000) S/(000) S/(000) S/(000) Derivatives held for trading () - Forward exchange contracts 53,421 128,250 8,631,830 — Between January 2022 and December 2022 — — Interest rate swaps 40,139 30,325 2,969,027 — Between January 2022 and June 2036 — — Currency swaps 220,979 162,917 4,162,325 — Between January 2022 and April 2028 — — Cross currency swaps — 92,299 234,667 — January 2023 — — Options — 6 1,816 — Between Janaury 2022 and June 2022 — — 314,539 413,797 15,999,665 — Derivatives held as hedges - Cash flow hedges: Cross currency swaps (CCS) 13 (g) 343,535 — 1,758,267 37,251 January 2023 Corporate bonds Bonds, notes and obligations outstanding Cross currency swaps (CCS) 13 (i) 135,287 — 599,700 44,735 October 2027 Senior bond Bonds, notes and obligations outstanding 478,822 — 2,357,967 81,986 793,361 413,797 18,357,632 81,986 2020 Note Assets Liabilities Notional amount Effective part recognized in other comprehensive income during the year Maturity Hedged instruments Caption of the consolidated statement of financial position where the hedged item has been recognized S/(000) S/(000) S/(000) S/(000) Derivatives held for trading () - Forward exchange contracts 23,512 13,935 3,661,038 — Between January 2021 and December 2022 — — Interest rate swaps 140,906 139,531 4,382,535 — Between May 2021 and June 2036 — — Currency swaps 69,007 50,192 2,520,758 — Between April 2021 and April 2028 — — Cross currency swaps — 67,523 213,125 — January 2023 — — Options — 145 22,700 — Between January 2021 and June 2021 — — 233,425 271,326 10,800,156 — Derivatives held as hedges - Cash flow hedges: Cross currency swaps (CCS) 13 (g) 126,839 — 1,596,861 (10,768 ) January 2023 Corporate bonds Bonds, notes and obligations outstanding Cross currency swaps (CCS) 13 (i) 34,985 — 543,150 (5,904 ) October 2027 Senior bonds Bonds, notes and obligations outstanding Interest rate swaps 12 (h) — — — 964 Interest rate swaps 12 (i) — — — 677 Interest rate swaps 12 (j) — — — 681 161,824 — 2,140,011 (14,350 ) 395,249 271,326 12,940,167 (14,350 ) () As of December 31, 2021, 2020 and 2019, the Group recognized losses of and for and a gain of (*) As of December 31, 2020, it corresponded to derivative financial instruments whose hedge items were cancelled in 2020.
Summary of Future Effect of Current Cash Flow Hedges	(iv) The future effect of current cash flow hedges on the consolidated statement of income, net of the deferred Income Tax, which will be included in the caption “Net gain of financial assets at fair value through profit or loss” when realized, is presented below: As of December 31, 2021 As of December 31, 2020 Up to 1 year From 1 to 3 years Over 3 years Expected effect Up to 1 year From 1 to 3 years Over 3 years Expected effect S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Consolidated statement of income – Income (expense) 1,507 20,871 22,500 44,878 (1,123 ) (15,653 ) (20,332 ) (37,108 )
Summary of Cash Flow Hedges Reclassified to Consolidated Income Statements	(v) The gain (loss) for cash flow hedges reclassified to the consolidated statement of income for the year ended as of December 31, 2021 and 2020, is as follows: 2021 2020 S/(000) S/(000) Interest expenses from cash flow hedges (71,009 ) (80,954 ) Interest income from cash flow hedges 57,550 56,208 Expenses for exchange differences from cash flow hedges (128,820 ) (53,058 ) Income for exchange differences from cash flow hedges 346,326 234,195 204,047 156,391
Summary of Hedging Instruments and Its Cash Flow Hedges Due to Maturities	The following table shows hedging instruments that the Group uses in its cash flow hedges due to maturities: December 31, 2021 3 to 12 months 1 to 5 years Over 5 years Total Cross currency swaps (CCS) Notional — 1,758,267 599,700 2,357,967 Average interest rate in US Dollars — 3.38 % — — Average interest rate in Soles — 4.87 % 1.88 % — Average exchange rate Soles / US Dollar — 3.26 3.24 — December 31, 2020 3 to 12 months 1 to 5 years Over 5 years Total Cross currency swaps (CCS) Notional — 1,596,861 543,150 2,140,011 Average interest rate in US Dollars — 3.38 % — — Average interest rate in Soles — 4.87 % 1.88 % — Average exchange rate Soles / US Dollar — 3.26 3.24 —
Summary of Derivatives Subject to Reform of Reference Interest Rate	(vi) The following table shows the nominal value and the weighted average maturity of derivative and non-derivative 2021 2020 Derivative nominal value () S/(000) Average term in years () Derivative nominal value () S/(000) Average term in years () Position purchased (LIBOR is paid) Int erest rate swaps 315,555 5.9 1,430,620 6.5 6-month 301,871 9.4 315,045 9.4 617,426 1,745,665 Cross currency swaps 6-month 119,610 2.5 289,680 2.6 Total 737,036 2,035,345 Position sold (LIBOR is received) Interest rate swaps 473,042 5.0 1,628,689 7.1 6-month 373,637 8.3 593,862 3.2 846,679 2,222,551 Cross currency swaps 6-month 231,246 2.7 586,602 2.5 Total 1,077,925 2,809,153 (*) Balances as of December 31, 2021, calculated with respect to USD-LIBOR it in

Deposits and obligations (Table

Deposits and obligations (Tables)	12 Months Ended
Deposits and obligations (Tables)	Dec. 31, 2021
Text Block [Abstract]
Summary of Deposits and Obligations	(a) This caption is made up as follows: 2021 2020 S/(000) S/(000) Saving deposits 22,541,822 17,852,282 Demand deposits 14,433,164 13,832,262 Time deposits (e) 10,954,233 13,534,993 Compensation for service time (c) 962,596 1,923,698 Other obligations 6,129 6,040 Total 48,897,944 47,149,275
Summary of Time Deposits Classified By Maturity	(e) The table below presents the balance of time deposits classified by maturity as of December 31, 2021 and 2020: 2021 2020 S/(000) S/(000) Up to 1 month 4,679,045 6,983,091 From 1 to 3 months 2,205,213 2,208,207 From 3 months to 1 year 3,430,805 3,531,496 From 1 to 5 years 377,889 539,586 Over 5 years 261,281 272,613 Total 10,954,233 13,534,993

Due to banks and corresponden_2

Due to banks and correspondents (Tables)	12 Months Ended
Due to banks and correspondents (Tables)	Dec. 31, 2021
Text Block [Abstract]
Disclosure detail of dues to banks and correspondents	(a) This caption is comprised of the following: 2021 2020 S/(000) S/(000) By type - Banco Central de Reserva del Peru (b) 6,332,527 7,736,322 Promotional credit lines (c) 1,595,405 1,453,397 Loans received from foreign entities (d) 322,947 427,278 Loans received from Peruvian entities 226,713 1,117 8,477,592 9,618,114 Interest and commissions payable 45,257 42,763 8,522,849 9,660,877
Disclosure detail of loans due to banks and correspondents based on term	By term - Short term 1,068,838 1,769,403 Long term 7,454,011 7,891,474 Total 8,522,849 9,660,877
Loan received from foreign entities	(d) As of December 31, 2021 and 2020, it Entity Country Final maturity 2021 2020 S/(000) S/(000) Credit Suisse First Boston (e) Switzerland 2022/2021 159,480 217,260 Development Bank of Latin America (f) Supranational 2022 139,545 126,735 Bank J. Safra Sarasin (g) Switzerland 2022/2021 23,922 83,283 322,947 427,278
Disclosure of detail maturities due to banks and correspondents	(h) As of December 31, 2021 and 2020, maturities include the following: Year 2021 2020 S/(000) S/(000) 2021 — 1,769,403 2022 1,068,838 616,029 2023 3,685,027 6,163,587 2024 onwards 3,768,984 1,111,858 Total 8,522,849 9,660,877

Bonds, notes and other obliga_2

Bonds, notes and other obligations (Tables)	12 Months Ended
Bonds, notes and other obligations (Tables)	Dec. 31, 2021
Disclosure of detailed information about borrowings [abstract]
Summary of Bonds, Notes and Other Obligations	(a) This caption is comprised of the following: Issuance Issuer Annual interest Interest Maturity Amount 2021 2020 (000) S/(000) S/(000) Local issuances Subordinated bonds – first program (b) Eighth (A series) Interbank 6.91% Semi-annually 2022 S/137,900 137,900 137,900 Third (A series) (c) Interbank 3.50% + VAC () Semi-annually 2023 S/110,000 — 91,000 137,900 228,900 Subordinated bonds – second program (b) Second (A series) Interbank 5.81% Semi-annually 2023 S/150,000 149,938 149,881 Third (A series) Interbank 7.50% Semi-annually 2023 US$50,000 199,175 180,819 349,113 330,700 Subordinated bonds – third program (b) Third - single series (d) Interseguro 4.84% Semi-annually 2030 US$25,000 99,675 90,525 First - single series Interseguro 6.00% Semi-annually 2029 US$20,000 79,663 72,420 Second - single series Interseguro 4.34% Semi-annually 2029 US$20,000 79,740 72,420 259,078 235,365 Corporate bonds – second program Fifth (A series) Interbank 3.41% + VAC () Semi-annually 2029 S/150,000 150,000 150,000 Total local issuances 896,091 944,965 International issuances Subordinated bonds (e) Interbank 4.000% Semi-annually 2030 US$300,000 1,188,394 1,078,493 Corporate bonds (f) Interbank 5.000% Semi-annually 2026 S/312,000 311,401 311,282 Corporate bonds (g) Interbank 3.250% Semi-annually 2026 US$400,000 1,584,288 1,436,818 Corporate bonds (h) Interbank 3.375% Semi-annually 2023 US$484,895 1,912,330 1,714,707 Subordinated bonds (i) Interbank 6.625% Semi-annually 2029 US$300,000 1,193,461 1,082,915 Senior bonds (j) IFS 4.125% Semi-annually 2027 US$300,000 1,178,000 1,065,482 Total international issuances 7,367,874 6,689,697 Total local and international issuances 8,263,965 7,634,662 Interest payable 125,707 144,089 Total 8,389,672 7,778,751
Summary of Repayment Schedule of Bonds, Notes and Other Obligations	(l) As of December 31, 2021 and 2020, the repayment schedule of these obligations is as follows: Year 2021 2020 S/(000) S/(000) 2021 — 104,078 2022 249,609 137,900 2023 2,261,443 2,171,241 2024 — — 2025 onwards 5,878,620 5,365,532 Total 8,389,672 7,778,751

Insurance contract liabilities

Insurance contract liabilities (Tables)	12 Months Ended
Insurance contract liabilities (Tables)	Dec. 31, 2021
Insurance Contracts Liability [Abstract]
Disclosure Details Of Insurance Contracts Liability [Table Text Block]	(a) This caption is comprised of the following: 2021 2020 S/(000) S/(000) Technical reserves for insurance premiums (b) 11,735,995 12,298,075 Technical reserves for claims (c) 222,063 203,648 11,958,058 12,501,723 By term - Short term 949,512 1,035,915 Long term 11,008,546 11,465,808 Total 11,958,058 12,501,723
Disclosure of amounts arising from insurance contracts [text block]	(b) The movement of technical reserves for insurance premiums (disclosed by type of insurance) for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 2020 2019 Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR 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) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 10,448,455 745,292 746,171 38,015 320,142 12,298,075 9,741,241 779,455 630,801 41,073 30,886 11,223,456 8,716,080 715,217 558,347 39,683 27,819 10,057,146 Insurance subscriptions 482,508 115 11,770 30,411 2,562 527,366 249,380 — 2,259 31,808 — 283,447 293,860 — 1,692 36,388 2,112 334,052 Acquisition of Mapfre portofolio () — — — — — — — — — — 292,499 292,499 — — — — — — Time passage (1,347,987 ) (126,955 ) 131,533 (28,112 ) (62,674 ) (1,434,195 ) 162,654 (34,163 ) 110,102 (35,167 ) (3,326 ) 200,100 823,644 64,238 122,416 (34,950 ) 955 976,303 Maturities and recoveries — — (65,587 ) — — (65,587 ) — — (50,654 ) — — (50,654 ) — — (41,353 ) — — (41,353 ) Exchange differencies 340,703 — 69,105 448 80 410,336 295,180 — 53,663 301 83 349,227 (92,343 ) — (10,301 ) (48 ) — (102,692 ) End of year balances 9,923,679 618,452 892,992 40,762 260,110 11,735,995 10,448,455 745,292 746,171 38,015 320,142 12,298,075 9,741,241 779,455 630,801 41,073 30,886 11,223,456 () In December 2019, the SBS authorized the transfer of risk insurance contracts from Complementary Insurance for High-risk Activities (henceforth “SCTR”, by its Spanish acronym), of Mapfre Peru Vida Compañía de Seguros y Reaseguros S.A. (henceforth “Mapfre”, an unrelated entity), which became effective on January 2, 2020. The assets received from these contracts included cash and financial debt instruments with a value equivalent to S/246,101,000. Likewise, the Group recognized a liability for technical reserves of premiums for S/292,499,000, the difference amounting to S/46,398,000, was recorded in the caption “Intangibles and goodwill, net”, as part of the “Other Intangibles”, see Note 9(a).
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Table Text Block]	() The table below presents the composition of the adjustments due to time passage as of December 31, 2021, 2020 and 2019: 2021 2020 2019 Annuities () Life insurance General insurance SCTR Total Annuities () Life insurance General insurance SCTR Total Annuities () Life insurance General insurance SCTR 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) S/(000) S/(000) S/(000) Interest rate effect (), Note 3.4(d) (1,318,573 ) — — (73,707 ) (1,392,280 ) 333,761 — — (1,225 ) 332,536 1,001,073 — — — 1,001,073 Aging insured population effect (325,914 ) 131,533 (28,112 ) (6,705 ) (229,198 ) (257,549 ) 110,102 (35,167 ) (7,495 ) (190,109 ) (168,154 ) 122,416 (34,950 ) 955 (79,733 ) Inflation and other effects 169,545 — — 17,738 187,283 52,279 — — 5,394 57,673 54,963 — — — 54,963 Time passage adjustments (1,474,942 ) 131,533 (28,112 ) (62,674 ) (1,434,195 ) 128,491 110,102 (35,167 ) (3,326 ) 200,100 887,882 122,416 (34,950 ) 955 976,303 () It includes retirement (disability and survival annuities) and “Renta Particular Plus – Vitalicio”. (***) Comprises the variations of the market interest rate in each period. The Company uses market rates. In 2021, 2020 and 2019, the rates for annuities, retirement, disability and survival annuities and SCTR in US Dollars decreased, fluctuating around 3.70 percent, 3.53 percent and 4.54 percent, respectively; whereas for annuities, retirement, disability and survival annuities and SCTR in adjustable S/ increased, fluctuating around 6.84 percent, 5.07 percent and 5.10 percent, respectively; and for annuities, retirement, disability and survival annuities and SCTR in S/ VAC increased, fluctuating around
Disclosure Details Of Technical Reserve Balances With Time [Table Text Block]	(c) Below is the balance of technical reserves for outstanding claims (according to the type of insurance) as of December 31, 2021 and 2020: 2021 2020 Annuities Retirement, Life General SCTR Total Annuities Retirement, Life General SCTR 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) Reported claims 12,233 61,700 46,411 12,514 5,762 138,620 8,201 71,473 33,093 13,740 6,801 133,308 IBNR — 18,352 58,911 5,383 797 83,443 — 18,203 50,619 449 1,069 70,340 12,233 80,052 105,322 17,897 6,559 222,063 8,201 89,676 83,712 14,189 7,870 203,648
Disclosure Detail Of Movement In Technical Reserves [Table Text Block]	The movement of technical reserves for claims for the years ended December 31, 2021, 2020 and 2019, is as follows: 2021 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 8,201 89,676 83,712 14,189 7,870 203,648 Claims of the period 713,226 75,185 134,615 27,622 15,329 965,977 Adjustments to prior years claims 4,135 (22,096 ) 26,629 183 (790 ) 8,061 Payments (713,309 ) (62,713 ) (142,013 ) (23,877 ) (15,850 ) (957,762 ) Exchange difference (20 ) — 2,379 (220 ) — 2,139 End of year balances 12,233 80,052 105,322 17,897 6,559 222,063 2020 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 3,691 116,130 60,032 13,250 10,072 203,175 Claims of the period 626,106 58,841 64,133 22,278 14,269 785,627 Adjustments to prior years claims 5,011 (17,764 ) 36,973 (3,064 ) (1,482 ) 19,674 Payments (626,632 ) (67,531 ) (78,393 ) (18,394 ) (14,989 ) (805,939 ) Exchange difference 25 — 967 119 — 1,111 End of year balances 8,201 89,676 83,712 14,189 7,870 203,648 2019 Annuities Retirement, Life General SCTR Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Beginning of year balances 1,812 214,061 55,873 11,616 10,146 293,508 Claims of the period 594,865 58,252 29,209 13,811 236 696,373 Adjustments to prior years claims 2,436 (25,756 ) 24,777 7,068 1,408 9,933 Payments (595,417 ) (130,427 ) (49,633 ) (19,236 ) (1,718 ) (796,431 ) Exchange difference (5 ) — (194 ) (9 ) — (208 ) End of year balances 3,691 116,130 60,032 13,250 10,072 203,175
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Table Text Block]	(e) The main assumptions used in the estimation of retirement, disability and survival annuities and individual life reserves as of December 31, 2021 and 2020, include Type Mortality table Interest rate 2021 2020 2021 2020 Annuities and Lifetime RPP SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.70% in US$ 3.77% in S/ VAC 6.84% adjustable in S/ 3.53% in US$ 2.05% in S/ VAC 5.07% adjustable in S/ Retirement, disability and survival SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.77% in S/ VAC 2.05% in S/ VAC SCTR insurance SPP-S-2017, SPP-I-2017 with improvement factor for mortality 3.77% in S/ VAC 2.05% in S/ VAC Individual life insurance contracts (included linked insurance contracts) CSO 80 adjustable 4.00 - 5.00% 4.00 - 5.00%
Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, liabilities [text block]	The sensitivity of the estimates used by the Group to measure its insurance risks is represented primarily by life insurance risks; the main variables as of December 31, 2021 and 2020, are the interest rates and the mortality tables. The Group has assessed the changes of the reserves related to its most significant life insurance contracts included in the reserves of annuities, retirement, disability and survival of +/- 100 basis points (bps) in the interest rates and of +/- 500 basis points (bps) of the mortality factors, being the results as follows: 2021 2020 Variation in reserves Variation in reserves Variables Reserves Amount Percentage Reserves Amount Percentage S/(000) S/(000) % S/(000) S/(000) % Annuities - Portfolio in S/ and US Dollars - basis amount Changes in interest rate: + 100 bps 8,995,287 (928,392 ) (9.37 ) 9,363,723 (1,084,732 ) (10.38 ) Changes in interest rate: - 100 bps 11,041,604 1,117,925 11.27 11,778,806 1,330,351 12.73 Changes in mortality table at 105% 9,823,769 (99,910 ) (1.01 ) 10,333,990 (114,465 ) (1.10 ) Changes in mortality table at 95% 10,028,431 104,752 1.06 10,568,733 120,278 1.15 Retirements, disability and survival - Portfolio in S/ – basis amount Changes in interest rate: + 100 bps 557,818 (60,634 ) (9.80 ) 660,001 (85,291 ) (11.44 ) Changes in interest rate: - 100 bps 691,971 73,519 11.89 851,384 106,092 14.23 Changes in mortality table at 105% 611,223 (7,229 ) (1.17 ) 735,321 (9,971 ) (1.34 ) Changes in mortality table at 95% 626,020 7,568 1.22 755,775 10,483 1.41 SCTR insurance - Portfolio in S/ - basis amount Changes in interest rate: + 100 bps 228,990 (31,120 ) (11.96 ) 274,323 (45,819 ) (14.31 ) Changes in interest rate: - 100 bps 299,710 39,600 15.22 380,684 60,542 18.91 Changes in mortality table at 105% 258,161 (1,949 ) (0.75 ) 317,191 (2,951 ) (0.92 ) Changes in mortality table at 95% 262,143 2,033 0.78 323,233 3,091 0.97

Deferred Income Tax asset and_2

Deferred Income Tax asset and liability (Tables)	12 Months Ended
Deferred Income Tax asset and liability (Tables)	Dec. 31, 2021
Disclosure of temporary difference, unused tax losses and unused tax credits [abstract]
Summary of Deferred Income Tax	The following table presents a summary of the items comprising the Subsidiaries’ deferred Income Tax: 2021 2020 S/(000) S/(000) Deferred asset Provision for loan portfolio and other provisions 316,208 457,799 Modification of rescheduled loan cash flows 4,184 39,641 Deferred income from stand-by 3,958 3,973 Right-of-use 3,281 2,613 Net unrealized losses from fluctuation in investments through other comprehensive income 3,151 — Unrealized (loss) gain from derivatives (7,453 ) 8,688 Leveling of assets and liabilities (27,773 ) 427 Recording of past-due (47,746 ) (38,368 ) Others 30,029 30,261 Deferred liability Deemed cost of fixed assets (62,125 ) (59,478 ) Amortization of intangible assets, net (69,465 ) (81,101 ) Unrealized net gain from fluctuation in investments through other comprehensive income (56 ) (5,332 ) Others (3,826 ) (5,558 ) Total deferred Income Tax asset, net 142,367 353,565 Deferred liability Others — 11 Total deferred Income Tax liability, net — 11
Major Components of Income Tax	(c) The table below presents the amounts reported in the consolidated statement of income for the years 2021, 2020 and 2019: 2021 2020 2019 S/(000) S/(000) S/(000) Current – Expense 296,360 235,134 454,772 Deferred – Expense (Income) 205,752 (308,067 ) 38,554 502,112 (72,933 ) 493,326
Reconciliation of Effective Income Tax Rate	(d) The table below presents the reconciliation of the effective Income Tax rate to the statutory tax rate for the Group: 2021 2020 2019 S/(000) % S/(000) % S/(000) % Income before Income Tax 2,302,291 100.0 310,616 100.0 1,943,441 100.0 Theoretical tax 679,176 29.5 91,632 29.5 573,315 29.5 Decrease in income of Subsidiaries not domiciled in Peru (39,498 ) (1.7 ) (54,020 ) (17.4 ) (18,570 ) (1.0 ) Non-taxable (224,780 ) (9.8 ) (131,595 ) (42.4 ) (128,623 ) (6.6 ) Permanent non-deductible 69,367 3.0 28,452 9.2 64,303 3.3 Translation results non-taxable 17,847 0.8 (7,402 ) (2.4 ) 2,901 0.2 Income Tax 502,112 21.8 (72,933 ) (23.5 ) 493,326 25.4

Equity (Tables)

Equity (Tables)	12 Months Ended
Equity (Tables)	Dec. 31, 2021
Disclosure of classes of share capital [abstract]
Summary of Unrealized Results	(d) Unrealized results, net - This item is made up as follows: Unrealized gain (loss) Instruments that will not be reclassified to consolidated statement of income Instruments to be reclassified to the consolidated statements of income Equity instruments at fair Debt instruments at fair value Insurance premiums Cash flow hedge reserve Translation of foreign Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Balances as of January 1, 2019 147,554 (232,337 ) 75,575 27,911 102,983 121,686 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — (999,430 ) — — (999,430 ) Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 117,329 — — — — 117,329 Unrealized gain for debt instruments at fair value through other comprehensive income, net of unrealized loss — 1,341,797 — — — 1,341,797 Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (80,080 ) — — — (80,080 ) Transfer of impairment loss on debt instruments at fair value through other comprehensive income, Note 5(c) — 6,779 — — — 6,779 Variation for net unrealized loss on cash flow hedges — — — (74,593 ) — (74,593 ) Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain — — — 23,924 — 23,924 Translation of foreign operations — — — — (14,507 ) (14,507 ) Balances as of December 31, 2019 264,883 1,036,159 (923,855 ) (22,758 ) 88,476 442,905 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — (331,990 ) — — (331,990 ) Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 8,175 — — — — 8,175 Transfer to retained earnings from realized loss from equity instruments at fair value through other comprehensive income 24,154 — — — — 24,154 Unrealized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — 791,762 — — — 791,762 Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (193,683 ) — — — (193,683 ) Transfer of impairment loss on debt instruments at fair value through other comprehensive income, Note 5(c) — 32,865 — — — 32,865 Variation for net unrealized loss on cash flow hedges — — — (38,924 ) — (38,924 ) Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain — — — 24,574 — 24,574 Translation of foreign operations — — — — 76,935 76,935 Balances as of December 31, 2020 297,212 1,667,103 (1,255,845 ) (37,108 ) 165,411 836,773 Effect of changes in the discount rates of pension reserves, Note 3.4(d) — — 1,389,995 — — 1,389,995 Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss 145,899 — — — — 145,899 Transfer to retained earnings from realized gain from equity instruments at fair value through other comprehensive income (451,898 ) — — — — (451,898 ) Unrealized loss from debt instruments at fair value through other comprehensive income, net of unrealized gain — (1,986,046 ) — — — (1,986,046 ) Transfer to realized gain from debt instruments at fair value through other comprehensive income, net of unrealized loss — (249,689 ) — — — (249,689 ) Transfer of impairment recovery on debt instruments at fair value through other comprehensive income, Note 5(c) — (30,994 ) — — — (30,994 ) Variation for net unrealized gain on cash flow hedges — — — 68,615 — 68,615 Transfer of realized gain on cash flow hedges to consolidated statement of income, net of realized loss — — — 13,371 — 13,371 Translation of foreign operations — — — — 95,674 95,674 Balances as of December 31, 2021 (8,787 ) (599,626 ) 134,150 44,878 261,085 (168,300 )
Summary of Other Comprehensive Income Explanatory	(e) Components of other comprehensive income - The consolidated statement of comprehensive income include: (i) Other comprehensive income that will not be reclassified to the consolidated statement of income in future periods, such as the revaluation of gain (loss) in equity instruments at fair value through other comprehensive income and (ii) Other comprehensive income to be reclassified to the consolidated statement of income in future periods, such as the comprehensive income of financial instruments derivatives used as cash flow hedges, debt instruments at fair value through other comprehensive income and translation for foreign operations. Below is the movement of the caption: 2021 2020 2019 S/(000) S/(000) S/(000) Other comprehensive income that will not be reclassified to the consolidated statement of income in future periods: Equity instruments at fair value through other comprehensive income Gains on equity instruments at fair value through other comprehensive income, net 145,899 8,175 117,329 Subtotal 145,899 8,175 117,329 Non-controlling 231 (35 ) (438 ) Income Tax 31 36 (219 ) Total 146,161 8,176 116,672 Other comprehensive income to be reclassified to the consolidated statement of income in future periods: Debt instruments at fair value through other comprehensive income Unrealized net (loss) gain on debt instruments at fair value through other comprehensive income (1,986,046 ) 791,762 1,341,797 Transfer to income of unrealized net gain on debt instruments at fair value through other comprehensive income (249,689 ) (193,683 ) (80,080 ) Transfer to income of (recovery) loss for impairment on debt instruments at fair value through other comprehensive income (30,994 ) 32,865 6,779 Subtotal (2,266,729 ) 630,944 1,268,496 Non-controlling (6,978 ) 2,082 2,517 Income Tax (8,404 ) 2,643 (7,878 ) Total (2,282,111 ) 635,669 1,263,135 2021 2020 2019 S/(000) S/(000) S/(000) Insurance premiums reserve, Note 14(b) 1,389,995 (331,990 ) (999,430 ) Non-controlling 2,285 (546 ) (1,643 ) Total 1,392,280 (332,536 ) (1,001,073 ) Cash flow hedges: Net gain (loss) from cash flow hedges 68,615 (38,924 ) (74,593 ) Transfer of net realized loss from cash flow hedge to consolidated statement of income 13,371 24,574 23,924 Subtotal 81,986 (14,350 ) (50,669 ) Non-controlling 261 (59 ) (217 ) Income Tax 15,696 (3,559 ) (13,052 ) Total 97,943 (17,968 ) (63,938 ) Foreign currency translation 95,674 76,935 (14,507 )
Summary of Contingent Credits Weighted By Risk And Regulatory Capital Explanatory	As of December 31, 2021 and 2020, Interbank maintains the following amounts related to the risk weighted assets and contingent and regulatory capital (basic and supplementary): 2021 2020 S/(000) S/(000) Total risk weighted assets and credits 57,570,306 51,451,816 Total regulatory capital 9,135,614 8,742,126 Basic regulatory capital (Level 1) 6,262,096 5,930,657 Supplementary regulatory capital (Level 2) 2,873,518 2,811,469 Global capital to regulatory capital ratio 15.87 % 16.99 %
Summary of Equity Surplus Explanatory	As of December 31, 2021 and 2020, Interseguro’s surplus equity is as follows: 2021 2020 S/(000) S/(000) Regulatory capital 1,387,713 1,359,414 Less Solvency equity (solvency margin) 672,551 607,841 Guarantee fund 235,393 212,744 Surplus 479,769 538,829
Summary of Risk Weighted Assets Capital Ratio	The Central Bank of the Bahamas requires Inteligo Bank to maintain a regulatory capital of not less than 8 percent of its risk weighted assets. Inteligo Bank’s capital ratio as of December 31, 2021 and 2020 is the following: 2021 2020 US$(000) US$(000) Total eligible capital 287,196 270,709 Total risk weighted assets 1,177,296 953,009 Capital adequacy ratio (in percentage) 24.39 28.41

Off-balance sheet accounts (Tab

Off-balance sheet accounts (Tables)	12 Months Ended
Off-balance sheet accounts (Tables)	Dec. 31, 2021
Off Balance Sheet Accounts [Abstract]
Summary Of Off Balance Sheet Accounts	(a) The table below presents the components of this caption: 2021 2020 S/(000) S/(000) Contingent credits - indirect loans (b), Note 6(a) Guarantees and stand-by 4,150,093 4,445,059 Import and export letters of credit 290,365 166,872 4,440,458 4,611,931 Derivatives Held for trading: Note 10(b) Forward foreign currency agreements, see Note 30.2(b)(i): Forward currency agreements – purchase 3,925,457 2,317,124 Forward currency agreements – sale 4,390,342 947,251 Forward foreign currency agreements in other currencies 316,031 396,663 Foreign currency options 1,816 22,700 Swap agreements, see Note 30.2(b)(ii): Currency swaps: Foreign currency delivery / receipt in Soles 995,650 1,128,299 Currency swaps: Soles delivery / receipt in foreign currency 3,166,675 1,392,459 Cross currency swaps 234,667 213,125 Interest rate swaps 2,969,027 4,382,535 Designated as hedges: Note 10(b) Cash flows: Cross currency swaps 2,357,967 2,140,011 18,357,632 12,940,167 Responsibilities for credit lines granted (cancellable) (c) 11,213,104 8,843,150 Responsibilities for credit lines – commercial and others (d) 969,113 1,110,408 Total 34,980,307 27,505,656 (b) In the normal course of its operations, the Group performs contingent operations (indirect loans). These transactions expose the Group to additional credit risks to the amounts recognized in the consolidated statement of financial position. The Group applies the same credit policies for granting and evaluating the provisions required for direct loans when performing contingent operations (see Note 6(a)), including obtaining guarantees when deemed necessary. Guarantees vary and include deposits in financial institutions or other assets. Taking into account that most of the contingent operations are expected to expire without the Group having to disburse cash, the total committed amounts do not necessarily represent future cash requirements. (c) Responsibilities under credit lines agreements include consumer credit lines and other consumer loans that are cancellable by the Bank. (d) Corresponds to commitments of disbursement of future loans that Interbank has committed to carry out, provided that the borrower complies with the obligations under the corresponding loan agreements. However, they may be cancelled by Interbank.

Interest income and expenses,_2

Interest income and expenses, and similar accounts (Tables)	12 Months Ended
Interest income and expenses, and similar accounts (Tables)	Dec. 31, 2021
Disclosure of Interest income and expenses and similar accounts [Abstract]
Summary of Information about Interest Income (Expense)	(a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Interest and similar income Interest on loan portfolio 3,274,402 3,769,716 3,830,595 Impact from the modification of contractual cash flows due to the loan rescheduling schemes () 120,193 (134,376 ) — Interest on investments at fair value through other comprehensive income 928,660 769,718 723,796 Interest on investments at amortized cost 130,326 116,338 93,454 Dividends on financial instruments 101,736 103,294 74,698 Interest on due from banks and inter-bank funds 46,273 35,906 121,550 Other interest and similar income 4,035 4,371 3,123 Total 4,605,625 4,664,967 4,847,216 Interest and similar expenses Interest on bonds, notes and other obligations (433,774 ) (390,586 ) (455,784 ) Interest and fees on deposits and obligations (334,212 ) (522,357 ) (705,824 ) Interest and fees on obligations with financial institutions (156,490 ) (181,675 ) (175,753 ) Deposit insurance fund fees (70,670 ) (56,177 ) (45,199 ) Interest on lease payments, Note 8(e) (14,004 ) (15,288 ) (16,568 ) Other interest and similar expenses (48,787 ) (26,201 ) (24,835 ) Total (1,057,937 ) (1,192,284 ) (1,423,963 ) () For rescheduled loans, during 2020, Interbank recalculated the carrying amount of these financial assets as the present value of the modified contractual cash flows, discounted at the loan’s original effective interest rate. The impact of the recalculation as of December 31, 2020 amounted approximately to S/134,376,000 of lower interest income.
Summary of Interest Income and Expenses Calculated Using Effective Interest Rate	(b) The amounts shown in literal (a) above, include interest income and expenses calculated using the effective interest rate (EIR), which are related to the following items: 2021 2020 2019 S/(000) S/(000) S/(000) Financial assets measured at amortized cost 3,571,194 3,787,584 4,045,599 Financial assets measured at fair value through other comprehensive income 928,660 769,718 723,796 Total interest from financial assets calculated at EIR 4,499,854 4,557,302 4,769,395 Financial liabilities measured at amortized cost 938,480 1,109,906 1,353,929

Fee income from financial ser_2

Fee income from financial services, net (Tables)	12 Months Ended
Fee income from financial services, net (Tables)	Dec. 31, 2021
Fee Income From Financial Services [Abstract]
Disclosure of fee and commission income (expense)	(a) For the years ended December 31, 2021, 2020 and 2019, this caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Income Performance obligations at a point in time: Accounts maintenance, carriage, transfers, and debit and credit card fees 562,542 474,822 651,255 Banking services fees 207,230 192,588 220,207 Brokerage and custody services (b) 8,457 6,858 9,109 Performance obligations over time: Funds management 184,703 151,356 147,954 Contingent loans fees 64,964 52,156 56,153 Collection services 52,955 41,124 41,010 Commission for loans rescheduling “Reactiva Peru” program 23,722 — — Others 37,293 42,207 40,801 Total (c) 1,141,866 961,111 1,166,489 Expenses Credit cards (128,580 ) (105,772 ) (118,675 ) Credit life insurance premiums (60,231 ) (59,520 ) (48,866 ) Local banks fees (36,836 ) (15,828 ) (9,307 ) Foreign banks fees (31,767 ) (15,105 ) (17,172 ) Commission for loans rescheduling “Reactiva Peru” program (26,215 ) — — Registry expenses (3,009 ) (8,151 ) (7,472 ) Brokerage and custody services (b) (824 ) (630 ) (642 ) Others (30,596 ) (32,605 ) (38,470 ) Total (318,058 ) (237,611 ) (240,604 ) Net 823,808 723,500 925,885 (b) As of December 31, 2021, 2020 and 2019, the Group has recognized net income amounting to S/7,633,000, S/6,228,000 and S/8,467,000, respectively, for transactions carried out on behalf of its clients.
Disaggregation of revenue from contracts with customers explanatory	(c) Fee income by geographic information for the years ended December 31, 2021, 2020 and 2019 is presented below: 2021 2020 2019 S/(000) S/(000) S/(000) Geographic information Peru 1,003,858 854,082 1,055,624 Panama 138,008 107,029 110,865 Total income of customers contracts 1,141,866 961,111 1,166,489

Other income and (expenses) (Ta

Other income and (expenses) (Tables)	12 Months Ended
Other income and (expenses) (Tables)	Dec. 31, 2021
Profit (loss) [abstract]
Summary of Other Operating Income (Expense)	(a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Other income Income from investments in associates 33,378 9,068 15,647 Gain from sale of written-off-loans 11,848 12,962 11,311 Other technical income from insurance operations 8,115 11,547 13,362 Services rendered to third parties 6,836 7,843 3,859 Income from ATM rentals 4,944 3,971 3,789 Other income 24,377 16,726 22,692 Total other income 89,498 62,117 70,660 Other expenses Sundry technical insurance expenses (65,757 ) (47,285 ) (42,016 ) Commissions from insurance activities (37,920 ) (28,390 ) (35,266 ) Technological failures (c) (21,934 ) (228 ) (427 ) Provision for sundry risk (14,872 ) (4,918 ) (3,872 ) Intangible write-offs (10,371 ) (824 ) — Donations (4,991 ) (5,509 ) (5,352 ) Expenses related to rental income (4,026 ) (1,993 ) (3,456 ) Administrative and tax penalties (2,672 ) (543 ) (932 ) Provision for accounts receivable (1,123 ) (7,310 ) (3,303 ) Provision for assets received as payment and seized assets (637 ) — (355 ) Goodwill write-off, — — (2,233 ) Other expenses () (45,889 ) (47,047 ) (33,951 ) Total other expenses (210,192 ) (144,047 ) (131,163 ) () During the years 2021 and 2020, other expenses correspond mainly to non-recurring Covid-19

Net premiums earned (Tables)

Net premiums earned (Tables)	12 Months Ended
Net premiums earned (Tables)	Dec. 31, 2021
Insurance service result [abstract]
Summary of insurance premium revenue	This caption is comprised of the following: Premiums assumed Adjustment of technical reserves Gross premiums () Premiums ceded to reinsurers Net premiums earned 2021 2020 2019 2021 2020 2019 2021 2020 2019 2021 2020 2019 2021 2020 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Life insurance Annuities () 614,899 248,025 315,519 (291,076 ) (56,021 ) (196,193 ) 323,823 192,004 119,326 — — — 323,823 192,004 119,326 Group life 136,743 138,360 136,502 (2,189 ) 281 (62 ) 134,554 138,641 136,440 (4,779 ) (4,890 ) (5,463 ) 129,775 133,751 130,977 Individual life 182,032 139,105 135,810 (76,339 ) (61,978 ) (82,343 ) 105,693 77,127 53,467 (5,494 ) (4,592 ) (4,430 ) 100,199 72,535 49,037 Retirement (disability and survival) (*) 8,418 9,347 12,282 (9,661 ) 11,912 15,523 (1,243 ) 21,259 27,805 (534 ) (527 ) (3,151 ) (1,777 ) 20,732 24,654 Others 2 3 2 (13,595 ) 2,085 (3,422 ) (13,593 ) 2,088 (3,420 ) — — — (13,593 ) 2,088 (3,420 ) Total life insurance 942,094 534,840 600,115 (392,860 ) (103,721 ) (266,497 ) 549,234 431,119 333,618 (10,807 ) (10,009 ) (13,044 ) 538,427 421,110 320,574 Total general insurance 109,303 91,092 102,402 (2,405 ) 2,930 (2,217 ) 106,898 94,022 100,185 (58 ) (151 ) (126 ) 106,840 93,871 100,059 Total general 1,051,397 625,932 702,517 (395,265 ) (100,791 ) (268,714 ) 656,132 525,141 433,803 (10,865 ) (10,160 ) (13,170 ) 645,267 514,981 420,633 () It includes the annual variation of technical reserves and unearned premiums. () The variation of the adjustment of technical reserves is due mainly to aging over time; see Note 14(b). (*) In April 2016, the Congress of the Republic of Peru approved the amendment of the Private Pension System Act, through which the affiliates of the Pension Fund Administrators (AFPs) who turn 65 and retire, can choose, among other existing retirement modalities, the return of 95.5 percent of the total fund available from their Individual Capitalization Account (henceforth “CIC”, by its Spanish acronym). During 2017, to offset the contraction of retirement income as a result of the aforementioned amendment to the SPP Act, Interseguro launched the products “Renta Particular Plus” and “Renta Particular Plus – Vitalicio”, Note 3.4(ai). During 2021 and 2020, premiums collected for “Renta Particular Plus – Vitalicio” amounted to S/57,479,000 and S/30,310,000, respectively, and for “Renta Particular Plus” amounted to S/219,347,000 and S/117,619,000, respectively. As of December 31, 2021, retirement premiums amounted to S/3,713,000 (in 2020 and 2019, retirement premiums amounted to S/1,750,000 and S/3,841,000, respectively). The liability related to “Renta Particular Plus – Vitalicio“ is presented in the caption “Insurance contracts liabilities” of the consolidated statement of financial position, which contains an important component of insurance. The liability of the “Renta Particular Plus” is presented in the caption “Other accounts payable, provisions and other liabilities” of the consolidated statement of financial position, which does not contain an important insurance component.

Net claims and benefits incur_2

Net claims and benefits incurred for life insurance contracts and others (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [abstract]
Summary of Net Claims and Benefits Incurred for Life Insurance Contracts and Others	This caption is comprised of the following: Gross claims and benefits Ceded claims and benefits Net insurance claims and benefits 2021 2020 2019 2021 2020 2019 2021 2020 2019 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Life insurance Annuities (687,208 ) (631,117 ) (597,301 ) — — — (687,208 ) (631,117 ) (597,301 ) Group life (124,308 ) (83,605 ) (45,964 ) 11,222 4,868 3,792 (113,086 ) (78,737 ) (42,172 ) Individual life (37,049 ) (17,495 ) (8,010 ) 8,789 2,393 3,145 (28,260 ) (15,102 ) (4,865 ) Retirement (disability and survival) (53,089 ) (41,076 ) (32,496 ) 6,505 4,206 (747 ) (46,584 ) (36,870 ) (33,243 ) Others (14,539 ) (12,794 ) (1,656 ) 11 (216 ) 65 (14,528 ) (13,010 ) (1,591 ) General insurance (27,691 ) (19,214 ) (20,879 ) 11 (1 ) (213 ) (27,680 ) (19,215 ) (21,092 ) (943,884 ) (805,301 ) (706,306 ) 26,538 11,250 6,042 (917,346 ) (794,051 ) (700,264 )

Salaries and employee benefits

Salaries and employee benefits (Tables)	12 Months Ended
Salaries and employee benefits (Tables)	Dec. 31, 2021
Expenses by nature [abstract]
Summary of salaries and employee benefits	This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Salaries 567,938 526,909 565,057 Vacations, health insurance and others 74,924 72,405 47,412 Social security and pensions 60,802 55,408 53,840 Workers’ profit sharing 59,441 52,829 90,658 Severance indemnities 44,277 41,695 41,807 Total 807,382 749,246 798,774

Administrative expenses (Tables

Administrative expenses (Tables)	12 Months Ended
Administrative expenses (Tables)	Dec. 31, 2021
Profit or loss [abstract]
Disclosure of general and administrative expense	(a) This caption is comprised of the following: 2021 2020 2019 S/(000) S/(000) S/(000) Services received from third parties (b) 909,212 704,255 743,362 Taxes and contributions 44,452 37,581 37,928 Rental expenses (c) and Note 8(e) 11,841 6,781 5,072 Total 965,505 748,617 786,362

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
Earnings per share (Tables)	Dec. 31, 2021
Basic And Diluted Earning Per Share [Abstract]
Summary of Calculation of Weighted Average Number of Shares and Basic and Diluted Earnings per Share	The following table presents the calculation of the weighted average number of shares and the basic and diluted earnings per share, determined and calculated based on the earnings attributable to the Group, as described in Note 3.4(ad): Outstanding shares Shares considered Effective days in the Weighted average (in thousands) (in thousands) (in thousands) Year 2019 Balance as of January 1, 2019 110,692 110,692 365 110,692 Initial Public Offering, Notes 1(c) and 16 (a) and (b): Issuance of new shares 2,337 2,337 161 1,031 Sale of treasury stock 2,418 2,418 161 1,066 Sale of treasury stock 2 2 103 1 Purchase of treasury stock (3 ) (3 ) 216 (1 ) Balance as of December 31, 2019 115,446 115,446 112,789 Net earnings attributable to IFS’s shareholders S/(000) 1,441,258 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 12.778 Year 2020 Balance as of January 1, 2020 115,446 115,446 365 115,446 Sale of treasury stock 4 4 266 3 Purchase of treasury stock (27 ) (27 ) 30 (2 ) Balance as of December 31, 2020 115,423 115,423 115,447 Net earnings attributable to IFS’s shareholders S/(000) 383,259 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 3.320 Year 2021 Balance as of January 1, 2021 115,423 115,423 365 115,423 Sale of treasury stock 1 1 267 1 Purchase of treasury stock (6 ) (6 ) 274 (5 ) Balance as of December 31, 2021 115,418 115,418 115,419 Net earnings attributable to IFS’s shareholders S/(000) 1,790,155 Basic and diluted earnings per share attributable to IFS’s shareholders (Soles) 15.510

Transactions with shareholder_2

Transactions with shareholders, related parties and affiliated entities (Tables)	12 Months Ended
	Dec. 31, 2021
Disclosure of transactions between related parties [abstract]
Summary of Outstanding Balances between Related Parties	(a) The table below presents the main transactions with shareholders, related parties and affiliated companies as of December 31, 2021 and 2020 and for the years ended December 31, 2021, 2020 and 2019: 2021 2020 S/(000) S/(000) Assets Instruments at fair value through profit or loss 112,096 107,637 Investments at fair value through other comprehensive income 65,357 394,496 Loans, net (b) 1,323,580 1,196,143 Accounts receivable 131,541 134,228 Accounts receivable from derivative financial instruments — 4,276 Other assets 8,694 6,921 Liabilities Deposits and obligations 999,754 849,906 Other liabilities 12,809 567 Off-balance Indirect loans (b) 105,604 124,366
Summary of Transactions between Related Parties	2021 2020 2019 S/(000) S/(000) S/(000) Income (expenses) Interest and similar income 68,166 70,261 77,186 Rental income 30,873 18,609 22,118 Valuation of financial derivative instruments 180 164 (52 ) Administrative expenses (44,249 ) (42,768 ) (38,717 ) Interest and similar expenses (3,065 ) (7,264 ) (17,471 ) Loss on sale of investment property — — (7,164 ) Others, net 31,392 6,853 15,294
Summary of Loans Receivables Related parties	(b) As of December 31, 2021 and 2020, the detail of loans is the following: 2021 2020 Direct Loans Indirect Loans Total Direct Loans Indirect Loans Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Affiliated 1,076,393 45,522 1,121,915 931,746 46,967 978,713 Associates 247,187 60,082 307,269 264,397 77,399 341,796 1,323,580 105,604 1,429,184 1,196,143 124,366 1,320,509
Summary of Key Personnel Compensations	(d) The Group’s key personnel basic remuneration for the years ended December 31, 2021, 2020 and 2019, is presented below: 2021 2020 2019 S/(000) S/(000) S/(000) Salaries 24,768 21,859 22,180 Board of Directors’ compensations 2,861 3,719 2,438 Total 27,629 25,578 24,618

Business segments (Tables)

Business segments (Tables)	12 Months Ended
Business segments (Tables)	Dec. 31, 2021
Disclosure of operating segments [abstract]
Group's Financial Information	The following table presents the Group’s financial information by business segments for the years ended December 31, 2021, 2020 and 2019: 2021 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 4,866,775 1,676,185 487,339 (49,914 ) 6,980,385 Inter-segment (45,904 ) — (18,813 ) 64,717 — Total income 4,820,871 1,676,185 468,526 14,803 6,980,385 Consolidated statement of income data Interest and similar income 3,636,810 802,961 154,328 11,526 4,605,625 Interest and similar expenses (893,060 ) (117,531 ) (39,840 ) (7,506 ) (1,057,937 ) Net interest and similar income 2,743,750 685,430 114,488 4,020 3,547,688 Impairment loss on loans, net of recoveries (379,034 ) — (2,543 ) — (381,577 ) Recovery (loss) due to impairment of financial investments (527 ) 33,198 (1,615 ) (158 ) 30,898 Net interest and similar income after impairment loss on loans 2,364,189 718,628 110,330 3,862 3,197,009 Fee income from financial services, net 677,461 (6,802 ) 196,959 (43,810 ) 823,808 Net gain on sale of financial investments 100,867 145,714 42,074 268 288,923 Other income 451,637 89,002 93,978 (17,898 ) 616,719 Total net premiums earned minus claims and benefits — (272,037 ) — (42 ) (272,079 ) Depreciation and amortization (245,432 ) (25,035 ) (14,977 ) 5,754 (279,690 ) Other expenses (1,542,487 ) (325,242 ) (128,444 ) 13,094 (1,983,079 ) Income (loss) before translation result and Income Tax 1,806,235 324,228 299,920 (38,772 ) 2,391,611 Translation result 7,241 (51,493 ) (7,570 ) (37,498 ) (89,320 ) Income Tax (453,198 ) — (8,805 ) (40,109 ) (502,112 ) Net profit (loss) for the year 1,360,278 272,735 283,545 (116,379 ) 1,800,179 Attributable to: IFS’s shareholders 1,360,278 272,735 283,545 (126,403 ) 1,790,155 Non-controlling — — — 10,024 10,024 1,360,278 272,735 283,545 (116,379 ) 1,800,179 () Corresponds to interest and similar income, other income and net premiums earned. 2020 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 4,900,400 1,365,579 433,941 (19,738 ) 6,680,182 Inter-segment (59,267 ) — (3,273 ) 62,540 — Total income 4,841,133 1,365,579 430,668 42,802 6,680,182 Consolidated statement of income data Interest and similar income 3,836,413 654,975 163,414 10,165 4,664,967 Interest and similar expenses (1,053,356 ) (83,992 ) (51,652 ) (3,284 ) (1,192,284 ) Net interest and similar income 2,783,057 570,983 111,762 6,881 3,472,683 Impairment loss on loans, net of recoveries (2,393,923 ) — (21 ) — (2,393,944 ) (Loss) recovery due to impairment of financial investments 170 (33,819 ) 745 — (32,904 ) Net interest and similar income after impairment loss on loans 389,304 537,164 112,486 6,881 1,045,835 Fee income from financial services, net 619,842 (6,056 ) 163,968 (54,254 ) 723,500 Net gain on sale of financial investments 103,773 105,038 (23,428 ) — 185,383 Other income 340,372 96,641 129,987 24,351 591,351 Total net premiums earned minus claims and benefits — (279,070 ) — — (279,070 ) Depreciation and amortization (234,479 ) (25,590 ) (14,478 ) 5,797 (268,750 ) Other expenses (1,299,027 ) (260,405 ) (113,564 ) 31,086 (1,641,910 ) Income before translation result and Income Tax (80,215 ) 167,722 254,971 13,861 356,339 Translation result (5,966 ) (26,591 ) (3,846 ) (9,320 ) (45,723 ) Income Tax 80,509 — (8,000 ) 424 72,933 Net profit for the year (5,672 ) 141,131 243,125 4,965 383,549 Attributable to: IFS’s shareholders (5,672 ) 141,131 243,125 4,675 383,259 Non-controlling — — — 290 290 (5,672 ) 141,131 243,125 4,965 383,549 () Corresponds to interest and similar income, other income and net premiums earned. 2019 Banking Insurance (**) Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Total income () Third party 5,335,387 1,198,231 390,720 (138,525 ) 6,785,813 Inter-segment (80,697 ) — (2,093 ) 82,790 — Total income 5,254,690 1,198,231 388,627 (55,735 ) 6,785,813 Consolidated statement of income data Interest and similar income 4,073,998 612,549 167,974 (7,305 ) 4,847,216 Interest and similar expenses (1,290,055 ) (72,485 ) (61,465 ) 42 (1,423,963 ) Net interest and similar income 2,783,943 540,064 106,509 (7,263 ) 3,423,253 Impairment loss on loans, net of recoveries (750,787 ) — (24 ) — (750,811 ) (Loss) recovery due to impairment of financial investments 43 (6,170 ) (663 ) — (6,790 ) Net interest and similar income after impairment loss on loans 2,033,199 533,894 105,822 (7,263 ) 2,665,652 Fee income from financial services, net 827,064 (3,980 ) 164,312 (61,511 ) 925,885 Net gain on sale of financial investments 30,854 39,234 42,127 — 112,215 Net gain from derecognition of financial assets at amortized cost 8,474 — — — 8,474 Other income(*) 394,997 129,784 16,307 (69,698 ) 471,390 Total net premiums earned minus claims and benefits — (279,620 ) — (11 ) (279,631 ) Depreciation and amortization (227,070 ) (22,396 ) (18,321 ) 5,772 (262,015 ) Other expenses (1,384,432 ) (276,350 ) (104,996 ) 49,479 (1,716,299 ) Income before translation result and Income Tax 1,683,086 120,566 205,251 (83,232 ) 1,925,671 Translation result (5,592 ) 9,826 1,423 12,113 17,770 Income Tax (448,956 ) — (6,420 ) (37,950 ) (493,326 ) Net profit for the year 1,228,538 130,392 200,254 (109,069 ) 1,450,115 Attributable to: IFS’s shareholders 1,228,538 130,392 200,254 (117,926 ) 1,441,258 Non-controlling — — — 8,857 8,857 1,228,538 130,392 200,254 (109,069 ) 1,450,115 () Corresponds to interest and similar income, other income and net premiums earned. () For the Banking Segment, the caption “Other income” for the year ended December 31, 2019, includes approximately S/52,580,000, before taxes, as gain on the sale of Interfondos to Inteligo Peru Holding S.A.C., which is eliminated in the accounting consolidation process, see Note 2(a). The net profit amounted to approximately S/32,422,000, after taxes. (*) As of December 31, 2019, certain balances in the Insurance Segment have been modified due to the reclassifications detailed in Note 3.4(ai).
Purchase of properties	2021 Banking Insurance Wealth management Holding and consolidation adjustments Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Capital investments () 216,786 157,186 40,114 616 414,702 Total assets 68,584,019 15,254,493 5,722,539 392,858 89,953,909 Total liabilities 61,581,982 14,380,847 4,427,452 8,266 80,398,547 2020 Banking Insurance Wealth management Holding and c Total consolidated S/(000) S/(000) S/(000) S/(000) S/(000) Capital investments () 193,113 109,786 6,771 — 309,670 Total assets 68,038,621 15,311,267 4,308,618 577,523 88,236,029 Total liabilities 61,814,096 14,375,950 3,233,691 (141,657 ) 79,282,080 (*) It includes the purchase of property, furniture and equipment, intangible assets and investment properties.

Financial instruments classif_2

Financial instruments classification (Tables)	12 Months Ended
Financial instruments classification (Tables)	Dec. 31, 2021
Disclosure of detailed information about financial instruments [abstract]
Disclosure of detailed information about financial instruments	The financial assets and liabilities of the consolidated statement of financial position as of December 31, 2021 and 2020, are presented below. As of December 31, 2021 At fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks — — — 17,104,465 17,104,465 Inter-bank funds — — — 30,002 30,002 Financial investments 2,706,271 17,921,275 623,718 3,296,030 24,547,294 Loans, net — — — 43,005,583 43,005,583 Due from customers on acceptances — — — 152,423 152,423 Other accounts receivable and other assets, net 793,361 — — 629,472 1,422,833 3,499,632 17,921,275 623,718 64,217,975 86,262,600 Financial liabilities Deposits and obligations — — — 48,897,944 48,897,944 Due to banks and correspondents — — — 8,522,849 8,522,849 Bonds, notes and other obligations — — — 8,389,672 8,389,672 Due from customers on acceptances — — — 152,423 152,423 Insurance contract liabilities — — — 11,958,058 11,958,058 Other accounts payable, provisions and other liabilities 413,797 — — 1,865,080 2,278,877 413,797 — — 79,786,026 80,199,823 As of December 31, 2020 At fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks — — — 18,765,482 18,765,482 Inter-bank funds — — — 18,105 18,105 Financial investments 2,042,777 18,153,492 1,373,548 2,707,298 24,277,115 Loans, net — — — 40,519,423 40,519,423 Due from customers on acceptances — — — 16,320 16,320 Other accounts receivable and other assets, net 395,249 — — 658,140 1,053,389 2,438,026 18,153,492 1,373,548 62,684,768 84,649,834 Financial liabilities Deposits and obligations — — — 47,149,275 47,149,275 Inter-bank funds — — — 28,971 28,971 Due to banks and correspondents — — — 9,660,877 9,660,877 Bonds, notes and other obligations — — — 7,778,751 7,778,751 Due from customers on acceptances — — — 16,320 16,320 Insurance contract liabilities — — — 12,501,723 12,501,723 Other accounts payable, provisions and other liabilities 271,326 — — 1,732,461 2,003,787 271,326 — — 78,868,378 79,139,704

Financial risk management (Tabl

Financial risk management (Tables)	12 Months Ended
Financial risk management (Tables)	Dec. 31, 2021
Financial Risk Management [Line Items]
Disclosure Of Internal Credit Exposures Explanatory	In the case Interbank, Credit Risk Department determines its risk level according to the following classification, as of December 31, 2021 and 2020: 2021 Banking Segment High grade PD less than or equal (): Standard grade PD range () Grade lower than standard PD equal to or higher Credit card 7.35% 7.36% - 19.30% 19.31% Mortgage 2.57% 2.58% - 7.44% 7.45% Payroll loans 2.34% 2.35% - 5.48% 5.49% Personal Banking Consumer 10.35% 10.36% - 24.39% 24.40% Vehicular 7.51% 7.52% - 17.84% 17.85% Segments S1 and S2 20.99% 21.00% - 40.26% 40.27% Small Business Banking Segments S3 8.06% 8.07% - 20.32% 20.33% Corporate 0.29% 0.29% 0.29% Commercial Banking Institutional 1.28% 1.29% - 3.48% 3.49% Companies 3.53% 3.53% 3.53% Real estate 7.35% 7.36% - 19.30% 19.31% 2020 Banking Segment High grade PD less than or equal to: Standard grade PD range Grade lower than standard PD equal to or higher than: Credit card 8.01% 8.02% - 20.72% 20.73% Mortgage 1.98% 1.99 % - 7.42% Payroll loans 2.27% 2.28% - 5.58% 5.59% Personal Banking Consumer 10.04% 10.05% - 23.77% 23.78% Vehicular 3.95% 3.96% - 12.62% 12.63% Segments S1 and S2 8.73% 8.74% - 21.12% 21.13% Small Business Banking Segments S3 6.37% 6.38% - 17.13% 17.14% Corporate 1.67% 1.67% 1.67% Commercial Banking Institutional 0.42% 0.42% 0.42% Companies 3.09% 3.10% - 8.61% 8.62% Real estate 6.33% 6.33% 6.33% (*) It is worth mentioning that the probability of default are exclusively those determined by the statistical model and, therefore, do not include the subsequent adjustments to the model that have been originated as a consequence of the pandemic, see further detail in 30.1 (d.7)
Disclosure Of Detailed Information About Estimation Method Used For Percentage Of Default Text Block	Given the nature of the portfolios and the availability of historical information, the method to estimate the PD for each portfolio is presented below: Banking / Segments Transition matrix Default ratio Personal banking: Credit cards X Mortgage X Payroll loans X Consumer X Vehicular X Small business banking X Commercial banking Corporate X Institutional X Companies X Real estate X
Summary of Modification of Contractual Cash Flows Due to Rescheduled Loans	Following is the effect of the adjustment (income) performed by Interbank to reflect the impact of the modification of the contractual cash flows as a consequence of the rescheduled loans of the “Reactiva Peru” portfolio as of December 31, 2021: Customers Rescheduled Impairment (thousands) S/(000) S/(000) Commercial loans 2 1,392,761 14,003 Consumer loans 10 581,419 9,563 Total 12 1,974,180 23,566 Following is the negative effect of the adjustment (expense) performed by Interbank to reflect the impact of the modification of the contractual cash flows as a consequence of the rescheduled loans as of December 31, 2020. Customers Rescheduled Impairment (thousands) S/(000) S/(000) Commercial loans 5 2,593,219 — Consumer loans 370 4,727,904 115,274 Mortgage loans 15 2,806,953 19,102 Small and micro-business loans 10 361,220 — Total 400 10,489,296 134,376
Summary of Expected Loss by Post-Model Adjustments	Following is the amount of the expected loss as of December 31, 2021, as determined by the model and the subsequent adjustments to it, explained in the previous paragraphs: Model Subsequent adjustments to the model Subsequent adjustments to the model – macro-economic forecasts Total S/(000) S/(000) S/(000) S/(000) Commercial loans 283,243 60,686 39,841 383,770 Consumer loans 983,592 381,489 36,600 1,401,681 Mortgage loans 145,947 4,109 5,144 155,200 Small and micro-business loans 96,821 59,163 8,611 164,595 Total 1,509,603 505,447 90,196 2,105,246 The following is the amount of the expected loss as of December 31, 2020 as determined by the model and the post-model adjustments explained in previous paragraphs: Model Subsequent adjustments to the model Subsequent adjustments to the model – macro-economic forecasts Total S/(000) S/(000) S/(000) S/(000) Commercial loans 191,256 2,467 19,520 213,243 Consumer loans 1,166,308 948,819 298,344 2,413,471 Mortgage loans 80,858 101,871 5,250 187,979 Small and micro-business loans 162,171 79,129 (13,419 ) 227,881 Total 1,600,593 1,132,286 309,695 3,042,574
Disclosure Of Macro Economic Variables	Macroeconomic variables used as of December 31, 2021 Scenario 2022 2023 2024 Gross domestic product (annual % var.) Optimistic 10.9 % 2.2 % 2.2 % Base 5.4 % 2.8 % 3.7 % Pessimistic (15.2 %) 5.8 % 7.8 % Consumption (annual % var.) Optimistic 10.8 % 2.2 % 2.1 % Base 5.4 % 2.8 % 3.6 % Pessimistic (13.9 %) 2.9 % 12.2 % Domestic demand (annual % var.) Optimistic 9.4 % 1.5 % 2.1 % Base 4.1 % 2.2 % 3.6 % Pessimistic (15.6 %) 5.8 % 7.3 % Gross Capital Formation Optimistic 11.1 % (0.1 %) 1.6 % Base 4.1 % 1.7 % 4.0 % Pessimistic (25.1 %) 21.8 % (4.6 %) Macroeconomic variables used as of December 31, 2020 Scenario 2021 2022 2023 Gross domestic product (annual % var.) Optimistic 7.7 % 9.9 % 6.7 % Base 5 % 9.4 % 6.5 % Pessimistic (9.8 %) 9.7 % 10 % Unemployment rate (annual % var.) Optimistic 8.3 % 7.1 % 6.0 % Base 9.3 % 7, % 6.4 % Pessimistic 14.5 % 12.4 % 9.1 % Consumption (annual % var.) Optimistic 11.3 % 15.5 % 10.7 % Base 10.3 % 15.0 % 10.7 % Pessimistic 0.9 % 21.3 % 13.6 % Domestic demand (annual % var.) Optimistic 11.4 % 12.3 % 8.4 % Base 10.8 % 11.7 % 8.4 % Pessimistic 0.5 % 17.7 % 11.1 % Purchasing power (annual % var.) Optimistic (6.8 %) 9.5 % 12.2 % Base (8.7 %) 8.0 % 12.3 % Pessimistic (16.3 %) 0.4 % 13.2 % Real compensation (annual % var.) Optimistic 8.2 % 18.5 % 14.0 % Base 5.3 % 18.1 % 14.5 % Pessimistic (5.1 %) 13 % 19.0 % Unit labor costs Optimistic (1.9 %) 8.6 % 8.4 % Base (3.9 %) 8.7 % 9.0 % Pessimistic (5.2 %) (0.7 %) 10.3 %
Disclosure Of Impact Of Multiple Scenarios On The Allowance	The following tables summarize the impact of multiple scenarios on the expected credit loss of direct and indirect loans (optimistic, base and pessimistic): % Total S/(000) December 31, 2021 Optimistic 30 827,138 Base 40 601,358 Pessimistic 30 676,750 Total 2,105,246 % Total S/(000) December 31, 2020 Optimistic 30 890,525 Base 40 1,201,155 Pessimistic 30 950,894 Total 3,042,574
Disclosure Of Fair Value Of The Loan Guarantees	The fair value of the loan guarantees as of December 31, 2021 and 2020, is presented below: Fair value of the credit guarantee under the base scenario As of December 31, 2021 Maximum exposure to credit risk Cash Investments Properties Others Total guarantee () Net exposure Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Subject to impairment Financial assets Cash and due from banks 17,104,465 — — — — — 17,104,465 — Commercial loans 22,118,918 614,039 1,446,894 11,453,465 6,587,461 20,101,859 2,017,059 343,441 Small and micro-business loans 1,502,501 — — — — — 1,502,501 164,595 Consumer loans 12,514,499 — — — — — 12,514,499 1,401,681 Mortgage loans 8,552,304 — — 16,327,398 — 16,327,398 (7,775,094 ) 155,200 Direct loans 44,688,222 614,039 1,446,894 27,780,863 6,587,461 36,429,257 8,258,965 2,064,917 Debt instruments at amortized cost 3,296,030 — — — — — 3,296,030 — Total financial assets at amortized cost 65,088,717 614,039 1,446,894 27,780,863 6,587,461 36,429,257 28,659,460 2,064,917 Debt instruments at fair value through other comprehensive income 17,921,275 — — — — — 17,921,275 41,108 Total debt instruments at fair value through other comprehensive income 17,921,275 — — — — — 17,921,275 41,108 Not subject to impairment Derivative financial instruments - Trading 314,539 174,790 — — — 174,790 139,749 — Derivative financial instruments - Hedges 478,822 — — — — — 478,822 — Financial assets at fair value through profit or loss 2,706,271 — — — — — 2,706,271 — Total financial instruments at fair value through profit or loss 3,499,632 174,790 — — — 174,790 3,324,842 — 86,509,624 788,829 1,446,894 27,780,863 6,587,461 36,604,047 49,905,577 2,106,025 Financial guarantees (guarantees and stand-by 4,150,093 13,128 62,576 1,750,607 572,428 2,398,739 1,751,354 38,514 Letters of credit for customers 290,365 — 48,591 90,610 100 139,301 151,064 1,815 Indirect loans 4,440,458 13,128 111,167 1,841,217 572,528 2,538,040 1,902,418 40,329 90,950,082 801,957 1,558,061 29,622,080 7,159,989 39,142,087 51,807,995 2,146,354 Fair value of the credit guarantee under the base scenario As of December 31, 2020 Maximum exposure to credit risk Cash Investments Properties Others Total guarantee () Net exposure Expected loss S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Subject to impairment Financial assets Cash and due from banks 18,765,482 — — — — — 18,765,482 — Commercial loans 22,001,567 643,364 1,472,805 11,434,918 7,737,944 21,289,031 712,536 237,760 Small and micro-business loans 1,942,895 — — — — — 1,942,895 145,714 Consumer loans 11,416,175 — — — — — 11,416,175 2,413,393 Mortgage loans 7,721,267 — — 14,555,850 — 14,555,850 (6,834,583 ) 187,984 Direct loans 43,081,904 643,364 1,472,805 25,990,768 7,737,944 35,844,881 7,237,023 2,984,851 Debt instruments at amortized cost 2,707,298 — — — — — 2,707,298 — Total financial assets at amortized cost 64,554,684 643,364 1,472,805 25,990,768 7,737,944 35,844,881 28,709,803 2,984,851 Debt instruments at fair value through other comprehensive income 18,153,492 18,153,492 71,560 Total debt instruments at fair value through other comprehensive income 18,153,492 18,153,492 71,560 Not subject to impairment Derivative financial instruments - Trading 233,425 55,767 — — — 55,767 177,658 — Derivative financial instruments - Hedges 161,824 — — — — — 161,824 — Financial assets at fair value through profit or loss 2,042,777 — — — — — 2,042,777 — Total financial instruments at fair value through profit or loss 2,438,026 55,767 — — — 55,767 2,382,259 — 85,146,202 699,131 1,472,805 25,990,768 7,737,944 35,900,648 49,245,554 3,056,411 Financial guarantees (guarantees and stand-by 4,587,472 27,205 158,230 1,088,062 572,838 1,846,335 2,741,137 57,723 Letters of credit for customers 24,459 1,421 23,039 — — 24,460 (1 ) — Indirect loans 4,611,931 28,626 181,269 1,088,062 572,838 1,870,795 2,741,136 57,723 89,758,133 727,757 1,654,074 27,078,830 8,310,782 37,771,443 51,986,690 3,114,134 The following table shows the analysis of the fair values of the guarantees classified in Stage 3: Fair value of the credit guarantee under the base scenario As of December 31, 2021 Maximum exposure to credit risk Cash Investments Guarantees from third parties or governments Properties Others Total guarantee () Net exposure Expected loss associated S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Commercial loans 513,833 4 2,123 — 456,732 143,020 601,879 (88,046 ) 182,467 Small and micro-business loans 174,855 — — — — — — 174,855 85,222 Consumer loans 354,960 — — — — — — 354,960 336,041 Mortgage loans 268,528 — — — 728,333 — 728,333 (459,805 ) 99,850 Total 1,312,176 4 2,123 — 1,185,065 143,020 1,330,212 (18,036 ) 703,580 Indirect loans 25,057 — — — — — — 25,057 13,243 1,337,233 4 2,123 — 1,185,065 143,020 1,330,212 7,021 716,823 Fair value of the credit guarantee under the base scenario As of December 31, 2020 Maximum exposure to credit risk Cash Investments Guarantees from third parties or governments Properties Others Total guarantee () Net exposure Expected loss associated S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Commercial loans 236,735 — 2,779 — 279,261 5,308 287,348 (50,613 ) 68,448 Small and micro-business loans 60,114 — — — — — — 60,114 50,406 Consumer loans 1,703,607 1,703,607 1,426,470 Mortgage loans 443,480 — — — 632,284 — 632,284 (188,804 ) 114,079 Total 2,443,936 — 2,779 — 911,545 5,308 919,632 1,524,304 1,659,403 Indirect loans 30,062 — 26 — — — 26 30,036 23,037 2,473,998 — 2,805 — 911,545 5,308 919,658 1,554,340 1,682,440 (*) Includes the total fair value of the guarantees held by the Group as of December 31, 2021 and 2020, regardless the balance of the loan it guarantees.
Summary of Classification of Risk	The Group determines its risk level according to the following classification as of December 31, 2021 and 2020: High grade Standard grade Grade lower than standard 2021 Rating: from AAA to A Rating: from BBB to B Rating: from CCC to C PD less than or equal to: PD range PD equal or higher to: Global 0.05% - 0.12% 0.12% - 2.11% 23.55% Latin America 0.00% 0.11% - 3.06% 25.21% Sovereigns 0.00% 0.00% - 1.64% 30.77% High grade Standard grade Grade lower than standard 2020 Rating: from AAA to A Rating: from BBB to B Rating: from CCC to C PD less than or equal to: PD range PD equal or higher to: Global 0.05% - 0.12% 0.13% - 1.96% 22.12% Latin America 0.00% 0.12% - 3.00% 23.47% Sovereigns 0.00% 0.00% - 1.26% 26.47%
Disclosure Of External Credit Exposures Explanatory	The table below presents the credit risk ratings issued by risk rating agencies of recognized prestige local and international financial investments: As of December 31, 2021 As of December 31, 2020 S/(000) % S/(000) % Instruments issued and rated in Peru: AAA 14,189 0.1 866,735 3.6 AA- 3,016 0.0 2,894,385 11.9 A- 3,325 0.0 30,177 0.1 BBB- 2,410,077 9.8 — 0.0 BB- 601,978 2.5 11,742 0.0 3,032,585 12.4 3,803,039 15.6 Instruments issued in Peru and rated abroad: A- — 0.0 6,871,126 28.3 BBB- 12,224,488 49.8 4,490,804 18.5 BB- 141,841 0.6 288,526 1.2 B- 204,762 0.8 — 0.0 Less than B- — 0.0 180,201 0.7 12,571,091 51.2 11,830,657 48.7 Instruments issued and rated abroad: AAA 23,619 0.1 — 0.0 AA- 28,803 0.1 35,191 0.2 A- 248,343 1.0 141,077 0.5 BBB- 2,907,882 11.8 3,241,979 13.4 BB- 380,192 1.5 214,719 0.9 B- 81,638 0.3 60,818 0.3 Less than B- — 0.0 246 0.0 3,670,477 14.8 3,694,030 15.3 Unrated Certificates of deposits with variable interest rates issued by the BCRP 1,440,944 5.9 — — Negotiable certificates of deposit issued by the BCRP 179,207 0.7 1,283,726 5.3 Mutual funds and investment funds participations () 1,780,519 7.3 1,212,259 5.0 Others 45 0.0 205,060 0.8 Listed shares 1,235,496 5.0 1,733,795 7.1 Non-listed 274,586 1.1 207,041 0.8 Total 24,184,950 98.5 23,969,607 98.7 Accrued interest 362,344 1.5 307,508 1.3 Total 24,547,294 100.0 24,277,115 100.0 () It includes mutual and investment funds which do not have risk rating.
Disclosure Of Credit Risk Exposure Explanatory	Financial instruments exposed to credit risk were distributed according to the following economic sectors: As of December 31, 2021 Designated at fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) BCRP — 1,620,151 — 10,866,021 12,486,172 Consumer loans — — — 12,578,669 12,578,669 Financial services 2,720,174 1,942,437 267,611 7,610,629 () 12,540,851 Mortgage loans 35,818 — — 8,558,105 8,593,923 Manufacturing 198,923 736,926 100,697 4,907,086 5,943,632 Commerce 11,754 129,666 — 5,187,887 5,329,307 Construction and infrastructure 6,414 2,677,270 43,180 771,911 3,498,775 Government of Peru — 7,246,077 — 3,225,174 10,471,251 Electricity, gas, water and oil 54,001 1,234,861 91,915 919,511 2,300,288 Agriculture 7,824 26,198 1,857 1,777,362 1,813,241 Leaseholds and real estate activities 37,608 72,506 4,580 694,506 809,200 Communications, storage and transportation 175,366 355,501 110,608 1,513,062 2,154,537 Mining 8,824 1,030,543 — 681,864 1,721,231 Community services 9,579 — — 271,464 281,043 Insurance 2,395 — — 17,416 19,811 Fishing — — 3,270 440,009 443,279 Commercial and micro-business loans — — — 1,170,563 1,170,563 Foreign governments — 86,974 — — 86,974 Education, health and other services 3,968 104,545 — 285,101 393,614 Medicine and biotechnology 117,396 — — 189,496 306,892 Public administration and defense 28,847 142,291 — 119,317 290,455 Professional, scientific and technical activities 15,637 223,841 — 4,009,561 4,249,039 Others 65,104 — — 35,044 100,148 Total 3,499,632 17,629,787 623,718 65,829,758 87,582,895 Impairment allowance for loans (2,064,917 ) Accrued interest 744,622 Total 86,262,600 () It includes mainly the available funds deposited in the vaults of Interbank and in foreign banks; see Note 4. As of December 31, 2020 Designated at fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) BCRP — 1,283,727 — 14,645,405 15,929,132 Consumer loans — — — 11,465,126 11,465,126 Financial services 1,709,966 1,931,549 575,526 5,163,346 () 9,380,387 Mortgage loans 36,781 — — 7,723,070 7,759,851 Manufacturing 121,387 953,195 87,316 4,169,365 5,331,263 Commerce 3,887 88,894 339,945 5,341,881 5,774,607 Construction and infrastructure 11,515 2,853,982 41,483 936,384 3,843,364 Government of Peru — 6,855,324 — 2,650,930 9,506,254 Electricity, gas, water and oil 49,786 1,522,877 167,981 1,073,266 2,813,910 Agriculture 7,945 30,177 1,522 1,483,222 1,522,866 Leaseholds and real estate activities 32,654 92,136 4,551 1,057,679 1,187,020 Communications, storage and transportation 100,077 247,774 153,243 1,840,959 2,342,053 Mining 4,710 1,041,323 — 727,361 1,773,394 Community services 6,738 — — 319,049 325,787 Insurance 2,965 — — 191,326 194,291 Fishing 2,339 — 1,981 409,878 414,198 Commercial and micro-business loans — — — 1,127,829 1,127,829 Foreign governments — 159,859 — — 159,859 Education, health and other services 13,309 101,356 — 420,961 535,626 Medicine and biotechnology 114,147 58,854 — 227,454 400,455 Public administration and defense 183,929 139,498 — 152,114 475,541 Professional, scientific and technical activities 22,305 541,827 — 4,023,030 4,587,162 Others 13,586 — — 41,246 54,832 Total 2,438,026 17,902,352 1,373,548 65,190,881 86,904,807 Impairment allowance for loans (2,984,851 ) Accrued interest 729,878 Total 84,649,834 () It includes mainly the available funds deposited in the vaults of Interbank and in foreign banks; see Note 4.
Summary of Financial Instruments Exposed to Credit Risk by Geographic Area	The table below presents the financial instruments with exposure to credit risk, distributed by geographic area: As of December 31, 2021 Designated at fair value through profit or loss Debt instruments measured at fair value through other Equity instruments measured at fair value through other comprehensive income Investments at amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Peru 379,059 13,988,582 259,810 61,482,338 76,109,789 United States of America 1,966,994 243,396 110,608 1,477,418 3,798,416 Mexico 95,933 1,485,744 — 10,384 1,592,061 Cayman Islands 315,925 — — 125,989 441,914 Canada 7,774 — — 934,208 941,982 Luxembourg 272,931 15,270 — 23,121 311,322 Colombia 3,459 318,054 — 85,149 406,662 Chile 30,736 673,805 — 62,221 766,762 Panama — 281,889 — 519,082 () 800,971 Brazil 23,617 173,824 — 142,276 339,717 United Kingdom 231,045 383,668 251,188 38,283 904,184 Germany 28,367 — — 263,223 291,590 Ireland — — — 474 474 Ecuador — — — 57,477 57,477 Belgium — — 164 2 166 Others 143,792 65,555 1,948 608,113 819,408 Total 3,499,632 17,629,787 623,718 65,829,758 87,582,895 Impairment allowance for loans (2,064,917 ) Accrued interest 744,622 Total 86,262,600 () It corresponds mainly to the loan portfolio maintained by Inteligo Bank (domiciled in Panama) with Peruvian citizens. As of December 31, 2020 Designated at fair value through profit or loss Debt instruments measured at fair value through other comprehensive income Equity instruments measured at fair value through other comprehensive income Amortized cost Total S/(000) S/(000) S/(000) S/(000) S/(000) Peru 407,853 14,218,981 727,749 62,129,061 77,483,644 United States of America 1,096,229 312,506 285,038 1,069,649 2,763,422 Mexico 11,342 1,502,744 — 6,003 1,520,089 Cayman Islands 239,035 4,532 — 72,420 315,987 Canada 5,682 — — 257,571 263,253 Luxembourg 264,085 15,247 — 56,445 335,777 Colombia 143 519,087 — 52,378 571,608 Chile 2,303 437,630 — 65,990 505,923 Panama 1,086 93,189 119 442,196 () 536,590 Brazil 5,224 446,068 — 166,173 617,465 United Kingdom 198,136 271,361 358,848 30,194 858,539 Germany 22,906 — — 109,522 132,428 Ecuador 3,277 — — 93,592 96,869 Belgium — — 149 55,343 55,492 Others 180,725 81,007 1,645 584,344 847,721 Total 2,438,026 17,902,352 1,373,548 65,190,881 86,904,807 Impairment allowance for loans (2,984,851 ) Accrued interest 729,878 Total 84,649,834 () It corresponds mainly to the loan portfolio maintained by Inteligo Bank (domiciled in Panama) with Peruvian citizens.
Disclosure Of Off setting Of Financial Assets Explanatory	(g.1) Financial assets subject t o Gross amounts of recognized financial assets Gross amounts of recognized financial liabilities and offset in the consolidated statement of financial position Net amounts of financial assets consolidated statement of financial position Related amounts not offset in the consolidated statement of financial position Net amount Financial instruments (including non-cash guarantees) Cash guarantees received S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) 2021 Derivatives, Note 10(b) 793,361 — 793,361 (279,024 ) (174,790 ) 339,547 Total 793,361 — 793,361 (279,024 ) (174,790 ) 339,547 2020 Derivatives, Note 10(b) 395,249 — 395,249 (191,844 ) (55,767 ) 147,638 Total 395,249 — 395,249 (191,844 ) (55,767 ) 147,638
Disclosure Of Off setting Of Financial Liabilities Explanatory	(g.2) Financial liabilities subject to offsetting, enforceable master netting arrangements and similar agreements as of December 31, 2021 and 2020, are presented below: Gross amounts of recognized financial liabilities Gross amounts of recognized financial assets and offset in the consolidated statement of financial position Net amounts of financial liabilities presented in the consolidated statement of financial position Related amounts not offset in the Net amount Financial instruments (including non-cash guarantees) Cash guarantees pledged (Note 4(d)) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) 2021 Derivatives, Note 10(b) 413,797 — 413,797 (279,024 ) (121,613 ) 13,160 Total 413,797 — 413,797 (279,024 ) (121,613 ) 13,160 2020 Derivatives, Note 10(b) 271,326 — 271,326 (191,844 ) (70,559 ) 8,923 Total 271,326 — 271,326 (191,844 ) (70,559 ) 8,923
Summary of Value at Risk by Type of Asset	The VaR results of the Group’s portfolio by type of asset are presented below: 2021 2020 S/(000) S/(000) Equity investments 54,769 49,623 Debt investments 1,704 5,473 Derivatives and/or exchange position 10,790 6,549 Diversification effect (1,876 ) (15,785 ) Consolidated VaR by type of asset () 65,387 45,860 The Group’s VaR results by type of risk include the following: 2021 2020 S/(000) S/(000) Exchange rate risk 7,473 7,251 Interest rate risk 10,712 2,648 Price risk 55,381 55,257 Diversification effect (8,179 ) (19,296 ) Consolidated VaR by type of risk () 65,387 45,860 (*) The total VaR is lower than the sum of its components due to the benefits of risk diversification.
Schedule Of Items Exposed To Interest Rate Risk And Repricing Gap	(i.1) The following table summarizes the Group’s exposure to interest rate risk. The Group’s financial instruments are presented at book value (including interest accrued), classified by the repricing period of the contract’s interest rate or maturity date, whichever occurs first: As of December 31, 2021 Up to 1 month From 1 to 3 months From 3 to 12 months From 1 to 5 years More than 5 years Non-interest bearing Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks 11,898,425 1,025,641 188,458 60,522 — 3,931,419 17,104,465 Inter-bank funds 30,002 — — — — — 30,002 Investments at fair value through other comprehensive income (debt and equity) 714,470 1,037,091 334,042 4,339,422 11,496,250 623,718 18,544,993 Investments at amortized cost — 70,856 — 1,600,220 1,624,954 — 3,296,030 Loans, net () 3,056,324 6,033,992 10,498,942 18,122,112 5,751,670 (457,457 ) 43,005,583 Other assets () 202,455 138,208 67,572 497,774 245 4,045,772 4,952,026 Total assets 15,901,676 8,305,788 11,089,014 24,620,050 18,873,119 8,143,452 86,933,099 Financial liabilities Deposits and obligations 33,250,863 2,205,564 3,540,717 369,270 261,275 9,270,255 48,897,944 Due to banks and correspondents 587,776 685,191 1,795,332 4,488,578 965,972 — 8,522,849 Inter-bank funds — — — — — — — Bonds, notes and other obligations 213,362 27,690 165,171 6,546,370 1,437,079 — 8,389,672 Insurance contract liabilities 93,427 183,175 810,746 3,752,061 7,118,649 — 11,958,058 Other liabilities (*) 114,629 131,645 92,945 108,032 14,159 1,754,817 2,216,227 Equity — — — — — 9,555,362 9,555,362 Total liabilities and equity 34,260,057 3,233,265 6,404,911 15,264,311 9,797,134 20,580,434 89,540,112 Off- Derivatives held as assets — — — 1,758,267 — 599,700 2,357,967 Derivatives held as liabilities — — — 1,758,267 599,700 — 2,357,967 — — — — (599,700 ) 599,700 — Marginal gap (18,358,381 ) 5,072,523 4,684,103 9,355,739 8,476,285 (11,837,282 ) (2,607,013 ) Cumulative gap (18,358,381 ) (13,285,858 ) (8,601,755 ) 753,984 9,230,269 (2,607,013 ) — () The balance presented in column “Do not accrue interest” corresponds mainly to accrued income from loans, past-due () Includes investment property, property, furniture and equipment, net, banker’s acceptances, intangibles and goodwill, net, Other accounts receivable and other assets, net (except accounts receivable from derivative financial instruments held for trading), and deferred income tax assets, net. () Includes banker’s acceptances and other accounts payable, provisions and other liabilities (except accounts payable for derivative financial instruments held for trading). Investments at fair value through profit or loss and derivatives held for trading are not considered because these instruments are part of the trading book and the methodology used for the measurement of their market risk is VaR. As of December 31, 2020 Up to 1 month From 1 to 3 months From 3 to 12 months From 1 to 5 years More than 5 years Non-interest bearing Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Financial assets Cash and due from banks 14,634,893 194,871 131,924 406,131 — 3,397,663 18,765,482 Inter-bank funds 18,105 — — — — 18,105 Investments at fair value through other comprehensive income (debt and equity) 881,907 228,550 310,640 2,751,911 13,980,484 1,373,548 19,527,040 Investments at amortized cost — 56,368 — 1,151,355 1,499,575 — 2,707,298 Loans, net () 3,169,078 4,399,328 9,685,594 19,731,211 5,136,520 (1,602,308 ) 40,519,423 Other assets () 81,455 129,760 23,453 261,618 337 3,925,856 4,422,479 Total assets 18,785,438 5,008,877 10,151,611 24,302,226 20,616,916 7,094,759 85,959,827 Financial liabilities Deposits and obligations 31,165,789 2,208,550 3,604,421 543,414 272,614 9,354,487 47,149,275 Due to banks and correspondents 313,610 651,621 932,139 6,886,860 876,647 — 9,660,877 Inter-bank funds 28,971 — — — — — 28,971 Bonds, notes and other obligations 363,432 23,403 25,122 4,325,714 3,041,080 — 7,778,751 Insurance contract liabilities 88,452 173,892 773,570 3,485,680 7,980,129 — 12,501,723 Other liabilities () 96,267 68,062 60,017 124,526 29,638 1,512,647 1,891,157 Equity — — — — — 8,953,949 8,953,949 Total liabilities and equity, net 32,056,521 3,125,528 5,395,269 15,366,194 12,200,108 19,821,083 87,964,703 Off- Derivatives held as assets — — — 1,596,861 — 543,150 2,140,011 Derivatives held as liabilities — — — 1,596,861 543,150 — 2,140,011 — — — — (543,150 ) 543,150 — Marginal gap (13,271,083 ) 1,883,349 4,756,341 8,936,032 7,873,658 (12,183,174 ) (2,004,877 ) Cumulative gap (13,271,083 ) (11,387,734 ) (6,631,393 ) 2,304,639 10,178,297 (2,004,877 ) — () The balance presented in column “Do not accrue interest” corresponds mainly to accrued income from loans, past-due () Includes investment property, property, furniture and equipment, net, banker’s acceptances, intangibles and goodwill, net, Other accounts receivable and other assets, net (except accounts receivable from derivative financial instruments held for trading), and deferred income tax assets, net. (*) Includes banker’s acceptances and other accounts payable, provisions and other liabilities (except accounts payable for derivative financial instruments held for trading).
Summary of Increase Decrease In Interest Rate And Impact On Results Explanatory	The table below presents the sensitivity to a possible change in interest rates, with all other variables kept constant, in the consolidated statement of income and in the consolidated statement of changes in equity, before Income Tax and non-controlling As of December 31, 2021 Currency Changes in basis points Sensitivity of net income Sensitivity of other net comprehensive income S/(000) S/(000) US Dollar +/-25 +/- 10,091 +/- 149,172 US Dollar +/-50 +/- 20,182 +/- 298,698 US Dollar +/-75 +/- 30,274 +/- 448,883 US Dollar +/-100 +/- 40,365 +/- 600,165 Sol +/-50 -/+ 20,858 -/+ 363,643 Sol +/-75 -/+ 31,287 -/+ 546,431 Sol +/-100 -/+ 41,716 -/+ 729,860 Sol +/-150 -/+ 62,574 -/+ 1,100,408 As of December 31, 2020 Currency Changes in basis points Sensitivity of net income Sensitivity of other net comprehensive income S/(000) S/(000) US Dollar +/-25 +/- 6,182 +/- 141,881 US Dollar +/-50 +/- 12,363 +/- 284,009 US Dollar +/-75 +/- 18,541 +/- 426,629 US Dollar +/-100 +/- 24,717 +/- 569,991 Sol +/-50 -/+ 25,111 -/+ 408,975 Sol +/-75 -/+ 37,661 -/+ 614,760 Sol +/-100 -/+ 50,207 -/+ 821,425 Sol +/-150 -/+ 75,291 -/+ 1,239,666
Disclosure Of Calculation Of Sensitivity In Market Prices And The Effect On Expected Unrealized Gain Or Loss In The Consolidated Statements Of Other Comprehensive Income	However, a calculation of sensitivity in market prices and the effect on expected unrealized gain or loss in the consolidated statement of other comprehensive income, before Income Tax and non-controlling Changes in market price 2021 2020 % S/(000) S/(000) Sensitivity to market price Shares +/-10 62,372 137,355 Shares +/-25 155,930 343,387 Shares +/-30 187,115 412,064
Summary of Foreign Exchange Risk Position Of Group	The table below presents the detail of the Group’s position: As of December 31, 2021 US Dollars Soles Other currencies Total S/(000) S/(000) S/(000) S/(000) Assets Cash and due from banks 10,415,166 6,062,879 626,420 17,104,465 Inter-bank funds — 30,002 — 30,002 Financial investments 8,709,754 15,708,023 129,517 24,547,294 Loans, net 12,086,570 30,919,013 — 43,005,583 Due from customers on acceptances 152,423 — — 152,423 Other accounts receivable and other assets, net 222,795 1,199,349 689 1,422,833 31,586,708 53,919,266 756,626 86,262,600 Liabilities Deposits and obligations 20,003,314 28,382,727 511,903 48,897,944 Due to banks and correspondents 757,039 7,765,810 — 8,522,849 Bonds, notes and other obligations 7,616,634 773,038 — 8,389,672 Due from customers on acceptances 152,423 — — 152,423 Insurance contract liabilities 5,241,284 6,716,774 — 11,958,058 Other accounts payable, provisions and other liabilities 523,281 1,753,975 1,621 2,278,877 34,293,975 45,392,324 513,524 80,199,823 Forwards position, net (378,778 ) 464,885 (86,107 ) — Currency swaps position, net 2,171,025 (2,171,025 ) — — Cross currency swaps position, net 2,123,300 (2,123,300 ) — — Options position, net (3 ) 3 — — Monetary position, net 1,208,277 4,697,505 156,995 6,062,777 As of December 31, 2020 US Dollars Soles Other currencies Total S/(000) S/(000) S/(000) S/(000) Assets Cash and due from banks 7,232,836 10,959,492 573,154 18,765,482 Inter-bank funds 18,105 — — 18,105 Financial investments 8,926,088 15,262,993 88,034 24,277,115 Loans, net 10,535,743 29,983,680 — 40,519,423 Due from customers on acceptances 16,320 — — 16,320 Other accounts receivable and other assets, net 312,407 740,113 869 1,053,389 27,041,499 56,946,278 662,057 84,649,834 Liabilities Deposits and obligations 16,244,869 30,519,198 385,208 47,149,275 Inter-bank funds 28,971 — — 28,971 Due to banks and correspondents 643,977 9,016,900 — 9,660,877 Bonds, notes and other obligations 6,887,363 891,388 — 7,778,751 Due from customers on acceptances 16,320 — — 16,320 Insurance contract liabilities 4,905,233 7,596,490 — 12,501,723 Other accounts payable, provisions and other liabilities 530,180 1,440,976 32,631 2,003,787 29,256,913 49,464,952 417,839 79,139,704 Forwards position, net 1,525,029 (1,369,873 ) (155,156 ) — Currency swaps position, net 264,160 (264,160 ) — — Cross currency swaps position, net 1,926,886 (1,926,886 ) — — Options position, net 48 (48 ) — — Monetary position, net 1,500,709 3,920,359 89,062 5,510,130
Percentage Of Change In Currency Exchange Rate	The table below shows the analysis of variations of the US Dollar, the main foreign currency to which the Group has exposure as of December 31, 2021 and 2020. The analysis determines the effect of a reasonably possible variation of the exchange rate US Dollar to the Sol, considering all the other variables constant in the consolidated statement of other comprehensive income before Income Tax. A negative amount shows a potential net reduction in the consolidated statement of income, while a positive amount reflects a net potential increase: Sensitivity analysis Changes in currency rates 2021 2020 % S/(000) S/(000) Devaluation US Dollar 5 (42,218 ) (22,242 ) US Dollar 10 (84,437 ) (44,483 ) US Dollar 15 (126,655 ) (66,725 ) Revaluation US Dollar 5 42,218 22,242 US Dollar 10 84,437 44,483 US Dollar 15 126,655 66,725
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables	The following table presents the Group’s undiscounted cash flows payable according to contractual terms agreed (including the payment of future interest): As of December 31, 2021 Up to 1 month From 1 to 3 months From 3 to 12 months From 1 to 5 years Over 5 years Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Financial liabilities by type - Deposits and obligations 39,298,408 2,286,838 3,555,643 1,251,449 2,723,645 49,115,983 Inter-bank funds — — — — — — Due to banks and correspondents 732,010 431,352 2,649,853 4,373,597 1,233,202 9,420,014 Bonds, notes and other obligations 72,423 43,626 378,421 7,322,864 1,678,191 9,495,525 Due from customers on acceptances 56,903 68,083 27,437 — — 152,423 Insurance contract liabilities 96,757 189,835 840,717 3,752,862 16,407,482 21,287,653 Other accounts payable, provisions and other liabilities 543,673 244,249 104,420 96,525 876,213 1,865,080 Total non-derivative 40,800,174 3,263,983 7,556,491 16,797,297 22,918,733 91,336,678 Derivatives held for trading () - Contractual amounts receivable (inflow) 938,973 926,361 1,782,384 1,874,161 289,991 5,811,870 Contractual amounts payable (outflow) 848,334 999,058 1,727,425 2,093,959 302,650 5,971,426 Total 90,639 (72,697 ) 54,959 (219,798 ) (12,659 ) (159,556 ) Derivatives held as hedge () - Contractual amounts receivable (inflow) 29,634 — 29,670 1,787,938 113,850 1,961,092 Contractual amounts payable (outflow) 35,742 — 46,619 1,520,104 11,407 1,613,872 Total (6,108 ) — (16,949 ) 267,834 102,443 347,220 As of December 31, 2020 Up to 1 month From 1 to 3 months From 3 to From 1 to 5 years Over 5 years Total S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Financial liabilities by type - Deposits and obligations 37,415,275 2,345,526 3,672,558 2,337,990 1,718,650 47,489,999 Inter-bank funds 28,971 — — — — 28,971 Due to banks and correspondents 319,026 500,321 1,000,789 7,402,575 1,149,770 10,372,481 Bonds, notes and other obligations 57,703 42,939 227,599 5,432,266 3,388,314 9,148,821 Due from customers on acceptances 5,001 7,497 3,822 — — 16,320 Insurance contract liabilities 88,453 173,892 773,570 3,485,680 15,529,113 20,050,708 Other accounts payable, provisions and other liabilities 653,979 82,903 135,793 188,089 671,697 1,732,461 Total non-derivative 38,568,408 3,153,078 5,814,131 18,846,600 22,457,544 88,839,761 Derivatives held for trading () - Contractual amounts receivable (inflow) 327,800 364,140 1,406,563 3,803,005 2,212,074 8,113,582 Contractual amounts payable (outflow) 320,566 361,367 1,396,413 3,860,894 2,205,300 8,144,540 Total 7,234 2,773 10,150 (57,889 ) 6,774 (30,958 ) Derivatives held as hedge (*) - Contractual amounts receivable (inflow) 26,913 — 26,947 1,677,668 57,300 1,788,828 Contractual amounts payable (outflow) 35,742 — 44,453 1,582,390 18,482 1,681,067 Total (8,829 ) — (17,506 ) 95,278 38,818 107,761 () It includes contracts whose future flows agreed to be exchanged are settled on a net basis (non-delivery) (**) It only includes contracts whose future flows agreed to be exchanged are settled on a net basis (non-delivery)
Disclosure Of Maurity Analysis Of Contingent Credits	The table below shows maturity, by contractual term, of the contingent credits (indirect loans) granted by the Group as of the dates of the consolidated statement of financial position: 2021 2020 S/(000) S/(000) Contingent credits (indirect loans) Up to 1 month 974,601 1,205,650 From 1 to 3 months 1,242,858 1,169,887 From 3 to 12 months 2,056,381 1,989,466 From 1 to 5 years 166,618 246,928 Over 5 years — — Total 4,440,458 4,611,931
Summary of changes in liabilities arising from financing activities	The following table shows the changes in liabilities arising from financing activities according to IAS 7: 2021 Balance as of January 1 Dividends payable Cash flow Effect of movement in exchange rate Others Balance as of December 31 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Inter-bank funds 28,971 — (30,945 ) 1,974 — — Bonds, notes and other obligations 7,778,751 — (91,000 ) 713,744 (11,823 ) 8,389,672 Lease liability related to right-of-use 269,755 — (66,646 ) 7,438 24,399 234,946 Dividends payable 921 634,181 (633,883 ) — — 1,219 Total liabilities for financing activities 8,078,398 634,181 (822,474 ) 723,156 12,576 8,625,837 2020 Balance as of January 1 Dividends payable Cash flow Effect of movement in exchange rate Others Balance as of December 31 S/(000) S/(000) S/(000) S/(000) S/(000) S/(000) Inter-bank funds 169,138 — (140,167 ) — — 28,971 Bonds, notes and other obligations 6,890,290 — 312,600 549,801 26,060 7,778,751 Lease liability related to right-of-use 341,836 — (74,608 ) 5,081 (2,554 ) 269,755 Dividends payable 691 700,660 (700,430 ) — — 921 Total liabilities for financing activities 7,401,955 700,660 (602,605 ) 554,882 23,506 8,078,398

Fair value (Tables)

Fair value (Tables)	12 Months Ended
Fair value (Tables)	Dec. 31, 2021
Text Block [Abstract]
Summary Of Fair Value Measurement Of Assets And Liabilities	The following table presents an analysis of the financial instruments that are measured at their fair value, including the level of hierarchy of fair value. The amounts are based on the balances presented in the consolidated statement of financial position: As of December 31, 2021 Level 1 Level 2 Level 3 Total S/(000) S/(000) S/(000) S/(000) Financial assets Financial investments At fair value through profit or loss () 978,978 633,400 1,093,893 2,706,271 Debt instruments measured at fair value through other comprehensive income 11,194,459 6,435,328 — 17,629,787 Equity instruments measured at fair value through other comprehensive income 556,162 27,686 39,870 623,718 Derivatives receivable — 793,361 — 793,361 12,729,599 7,889,775 1,133,763 21,753,137 Accrued interest 291,488 Total financial assets 22,044,625 Financial liabilities Derivatives payable — 413,797 — 413,797 () As of December 31, 2021 and 2020, correspond mainly to participations in mutual funds and investment funds. As of December 31, 2020 Level 1 Level 2 Level 3 Total S/(000) S/(000) S/(000) S/(000) Financial assets Financial investments At fair value through profit or loss () 577,438 986,627 478,712 2,042,777 Debt instruments measured at fair value through other comprehensive income 10,247,432 7,654,920 — 17,902,352 Equity instruments measured at fair value through other comprehensive income 1,329,471 7,867 36,210 1,373,548 Derivatives receivable — 395,249 — 395,249 12,154,341 9,044,663 514,922 21,713,926 Accrued interest 251,140 Total financial assets 21,965,066 Financial liabilities Derivatives payable — 271,326 — 271,326 () As of December 31, 2021 and 2020, correspond s
Summary of significant unobservable inputs used in fair value measurement of assets	The table below presents a description of significant unobservable data used in valuation: Valuation technique Significant unobservable inputs Valuation Sensitivity of inputs to fair value 2021 2020 Listed shares Net asset value NAV 203.53 215.19 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/11,199,000 as of December 31, 2021 and S/10,754,000 as of December 31, 2020. Private Equity Stocks Net asset value NAV Depends on each investment Depends on each investment 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/7,300,000 as of December 31, 2021 and S/1,448,000 as of December 31, 2020. Private equity funds Net asset value NAV Depends on each investment Depends on each investment 10 percent increase (decrease) in the NAVs would result in increase (decrease) in fair value by S/78,305,000 as of December 31, 2021 and S/27,983,000 as of December 31, 2020. Listed shares Equity method — According to price risk According to price risk 5 percent increase (decrease) of the price would result in increase in fair value of S/1,994,000 as of December 31, 2021 and S/1,811,000 as of December 31, 2020.
Summary of fair value measurement of assets	The table below includes a reconciliation of fair value measurement of financial instruments classified by the Group within Level 3 of the valuation hierarchy: 2021 2020 S/(000) S/(000) Initial balance as of January 1 514,922 487,352 Purchases 629,543 155,198 Sales (237,870 ) (272,711 ) Gain recognized on the consolidated statement of income 227,168 145,083 Balance as of December 31 1,133,763 514,922
Summary of fair value measurement of assets and liabilities levels of hierarchy	The table below presents the disclosure of the comparison between the carrying amounts and fair values of the Group’s financial instruments that are not measured at their fair value, presented by level of fair value hierarchy: As of December 31, 2021 As of December 31, 2020 Level 1 Level 2 Level 3 Fair value Book value Level 1 Level 2 Level 3 Fair value Book value 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 — 17,104,465 — 17,104,465 17,104,465 — 18,765,482 — 18,765,482 18,765,482 Inter-bank funds — 30,002 — 30,002 30,002 — 18,105 — 18,105 18,105 Investments at amortized cost 3,181,392 — — 3,181,392 3,296,030 2,988,539 — — 2,988,539 2,707,298 Loans, net — 42,892,599 — 42,892,599 43,005,583 — 40,809,701 — 40,809,701 40,519,423 Due from customers on acceptances — 152,423 — 152,423 152,423 — 16,320 — 16,320 16,320 Other accounts receivable and other assets, net — 629,472 — 629,472 629,472 — 658,140 — 658,140 658,140 Total 3,181,392 60,808,961 — 63,990,353 64,217,975 2,988,539 60,267,748 — 63,256,287 62,684,768 Liabilities Deposits and obligations — 48,914,408 — 48,914,408 48,897,944 — 47,146,077 — 47,146,077 47,149,275 Inter-bank funds — — — — — — 28,971 — 28,971 28,971 Due to banks and correspondents — 8,274,484 — 8,274,484 8,522,849 — 9,686,361 — 9,686,361 9,660,877 Bonds, notes and other obligations 7,286,082 1,202,219 — 8,488,301 8,389,672 6,831,566 1,430,646 — 8,262,212 7,778,751 Due from customers on acceptances — 152,423 — 152,423 152,423 — 16,320 — 16,320 16,320 Insurance contract liabilities — 11,958,058 — 11,958,058 11,958,058 — 12,501,723 — 12,501,723 12,501,723 Other accounts payable and other liabilities — 1,865,080 — 1,865,080 1,865,080 — 1,732,461 — 1,732,461 1,732,461 Total 7,286,082 72,366,672 — 79,652,754 79,786,026 6,831,566 72,542,559 — 79,374,125 78,868,378

Fiduciary activities and mana_2

Fiduciary activities and management of funds (Tables)	12 Months Ended
Fiduciary activities and management of funds (Tables)	Dec. 31, 2021
Text Block [Abstract]
Summary of managed off-balance sheet financial assets	As of December 31, 2021 and 2020, the value of the managed off-balance 2021 2020 S/(000) S/(000) Investment funds 18,669,786 15,008,109 Mutual funds 4,310,914 5,980,724 Total 22,980,700 20,988,833

Business activity and Initial_2

Business activity and Initial Public Offering - Additional information (Detail)	Apr. 03, 2020	Jul. 18, 2019PEN (S/)shares	Jul. 18, 2019USD ($)$ / sharesshares	Jul. 31, 2019PEN (S/)shares	Jul. 31, 2019USD ($)shares	Dec. 31, 2021PEN (S/)	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)	Mar. 09, 2021PEN (S/)	Dec. 31, 2020USD ($)
Business activity and Initial Public Offering [Line Items]
Outstanding Capital Stock Percentage						70.64%
IPO number of shares authorized \| shares		9,000,000	9,000,000
IPO share price \| $ / shares			$ 46
IPO additional call options issued \| shares		1,350,000	1,350,000
IPO, Number of shares issued \| shares		2,336,841	2,336,841
IPO, Shares issued on options exercised \| shares		1,186,841	1,186,841
IPO, fair value of shares issued		S/ 336,950,000
fair value of shares issued net of issuance costs								S/ 684,125,000
Notional amount						S/ 18,357,632,000	S/ 12,940,167,000
Borrowings						8,389,672,000	7,778,751,000
Reactiva Peru [Member]
Business activity and Initial Public Offering [Line Items]
Loans granted during the period							6,617,142,000
Borrowings						4,976,073,000	6,659,790,000
accured Interest on borrowings							44,021,000
Peruvian Government [Member]
Business activity and Initial Public Offering [Line Items]
Borrowings						4,421,999,000
Peruvian Government [Member] \| Reactiva Peru [Member]
Business activity and Initial Public Offering [Line Items]
Borrowings							5,855,826,000
accured Interest on borrowings						79,936,000
Amount allowed to withdraw from CTS Account							S/ 2,400,000
Peruvian Government [Member] \| Reactiva Peru [Member] \| Rescheduled loans [Member]
Business activity and Initial Public Offering [Line Items]
Borrowings						1,974,180,000
Amount of modification made during the period for bank loans						2,012,855,000
Intercorp Financial Services Inc [Member]
Business activity and Initial Public Offering [Line Items]
IPO, Number of shares issued \| shares		1,150,000	1,150,000
Treasury stock, sold \| shares		2,418,754	2,418,754
Treasury stock, sold value		S/ 347,175,000
IPO, Treasury shares reissued \| shares		2,418,754	2,418,754
Issued capital [member]
Business activity and Initial Public Offering [Line Items]
IPO, Number of shares issued \| shares				2,336,841	2,336,841
IPO, fair value of shares issued		S/ 74,571,000		S/ 74,571,000	$ 22,714,000
fair value of shares issued net of issuance costs \| $			$ 208,384,000
IPO, Issuance expense		S/ 15,957,000
Issued capital [member] \| Intercorp Financial Services Inc [Member]
Business activity and Initial Public Offering [Line Items]
IPO share price \| $ / shares			$ 46
IPO, Number of shares issued \| shares		4,755,595	4,755,595
IPO, fair value of shares issued \| $			$ 218,757,000
fair value of shares issued net of issuance costs		S/ 684,125,000
Share premium [member]
Business activity and Initial Public Offering [Line Items]
IPO, fair value of shares issued		S/ 262,379,000
Covid Ninteen [Member] \| International Subordinated Bonds [Member]
Business activity and Initial Public Offering [Line Items]
Notional amount \| $										$ 300,000,000,000
Covid Ninteen [Member] \| Bottom of range [member]
Business activity and Initial Public Offering [Line Items]
Reduction in distributable dividends percentage	45.00%
Covid Ninteen [Member] \| Top of range [member]
Business activity and Initial Public Offering [Line Items]
Reduction in distributable dividends percentage	25.00%
Covid Ninteen [Member] \| Peruvian Financial System [Member] \| Financial guarantee contracts [Member]
Business activity and Initial Public Offering [Line Items]
Provision Of Guarantees Or Collateral By Government Transactions						S/ 60,000,000,000
Banco Internacional del Per SAA [Member]
Business activity and Initial Public Offering [Line Items]
Percentage of capital stock owned						99.30%	99.30%
Interseguro Compaa de Seguros SA [Member]
Business activity and Initial Public Offering [Line Items]
Percentage of capital stock owned						99.84%	99.84%
Inteligo Group Corp [Member]
Business activity and Initial Public Offering [Line Items]
Percentage of capital stock owned						100.00%
Non Related Shareholder [Member]
Business activity and Initial Public Offering [Line Items]
IPO, Number of shares issued \| shares		3,000,000	3,000,000
Intercorp Peru [Member]
Business activity and Initial Public Offering [Line Items]
IPO, Number of shares issued \| shares		2,531,246	2,531,246
Interseguro [Member]
Business activity and Initial Public Offering [Line Items]
Notional amount									S/ 62,962,963
Intercorp Per Ltd [Member]
Business activity and Initial Public Offering [Line Items]
Issued capital stock, Percentage						70.65%	70.64%			70.64%

Subsidiaries - Summary of conso

Subsidiaries - Summary of consolidated financial statements of subsidiaries (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Consolidated statement of financial position -
Cash and due from banks	S/ 12,809,177	S/ 16,254,499
Financial Investments	24,547,294	24,277,115
Loans, net	43,005,583	40,519,423
Investment property	1,224,454	1,043,978	S/ 972,096	S/ 986,538
Total assets	89,953,909	88,236,029
Deposits and obligations	48,897,944	47,149,275
Due to banks and correspondents	8,522,849	9,660,877
Bonds, notes and other obligations	8,389,672	7,778,751
Insurance contract liabilities	4,215	7,176
Total liabilities	80,398,547	79,282,080
Equity attributable to IFS's shareholders	9,555,362	8,953,949	8,903,448	S/ 7,088,476
Consolidated statement of income -
Net interest and similar income	3,547,688	3,472,683	3,423,253
Impairment loss on loans, net of recoveries	(381,577)	(2,393,944)	(750,811)
Loss (recovery) due to impairment of financial investments	30,898	(32,904)	(6,790)
Net gain of investment property			(7,164)
Fee income from financial services, net	823,808	723,500	925,885
Insurance premiums and claims	645,267	514,981	420,633
Net profit (loss) for the year attributable to IFS's shareholders	1,800,179	383,549	S/ 1,450,115
Interbank and Subsidiaries [Member]
Consolidated statement of financial position -
Cash and due from banks	14,390,759	17,702,412
Financial Investments	10,062,243	8,966,316
Loans, net	41,307,369	38,859,028
Investment property
Total assets	68,584,019	68,038,621
Deposits and obligations	44,966,330	44,576,836
Due to banks and correspondents	8,112,667	9,359,157
Bonds, notes and other obligations	6,938,988	6,491,890
Insurance contract liabilities
Total liabilities	61,581,982	61,814,096
Equity attributable to IFS's shareholders	7,002,037	6,224,525
Consolidated statement of income -
Net interest and similar income	2,743,750	2,783,057
Impairment loss on loans, net of recoveries	(379,034)	(2,393,923)
Loss (recovery) due to impairment of financial investments	(527)	170
Net gain of investment property
Fee income from financial services, net	677,461	619,842
Insurance premiums and claims
Net profit (loss) for the year attributable to IFS's shareholders	1,360,278	(5,672)
Interseguro [Member]
Consolidated statement of financial position -
Cash and due from banks	1,055,105	358,035
Financial Investments	11,951,454	12,895,017
Loans, net
Investment property	1,224,454	1,043,978
Total assets	14,743,405	14,786,389
Deposits and obligations
Due to banks and correspondents	226,742	1,117
Bonds, notes and other obligations	262,933	238,993
Insurance contract liabilities	11,819,263	12,362,929
Total liabilities	13,233,420	13,321,241
Equity attributable to IFS's shareholders	1,509,985	1,465,148
Consolidated statement of income -
Net interest and similar income	736,912	616,887
Impairment loss on loans, net of recoveries
Loss (recovery) due to impairment of financial investments	33,198	(33,819)
Net gain of investment property	21,969	5,438
Fee income from financial services, net	(6,802)	(6,056)
Insurance premiums and claims	(272,037)	(279,070)
Net profit (loss) for the year attributable to IFS's shareholders	339,233	200,826
Inteligo and Subsidiaries [Member]
Consolidated statement of financial position -
Cash and due from banks	1,533,043	596,796
Financial Investments	2,314,331	1,881,043
Loans, net	1,698,397	1,660,526
Investment property
Total assets	5,722,539	4,308,618
Deposits and obligations	4,171,832	2,855,498
Due to banks and correspondents	183,441	300,603
Bonds, notes and other obligations
Insurance contract liabilities
Total liabilities	4,427,452	3,233,691
Equity attributable to IFS's shareholders	1,295,087	1,074,927
Consolidated statement of income -
Net interest and similar income	114,488	111,762
Impairment loss on loans, net of recoveries	(2,543)	(21)
Loss (recovery) due to impairment of financial investments	(1,615)	745
Net gain of investment property
Fee income from financial services, net	196,959	163,968
Insurance premiums and claims
Net profit (loss) for the year attributable to IFS's shareholders	S/ 283,545	S/ 243,125

Subsidiaries - Additional infor

Subsidiaries - Additional information (Detail)	1 Months Ended	12 Months Ended
Subsidiaries - Additional information (Detail)	Sep. 30, 2019PEN (S/)	Dec. 31, 2021PEN (S/)offices	Dec. 31, 2020PEN (S/)offices	Dec. 31, 2019PEN (S/)	Dec. 31, 2018PEN (S/)
Disclosure of subsidiaries [line items]
Number of offices held \| offices		189	215
Proceeds from sale of interest in property				S/ 129,800,000
Fair values of properties contributed		S/ 1,224,454,000	S/ 1,043,978,000	S/ 972,096,000	S/ 986,538,000
Urbi Propiedades SAC [Member]
Disclosure of subsidiaries [line items]
Proceeds from sale of interest in property	S/ 63,132,000
Percentage interest held	15.00%
Interseguro Compaa de Seguros SA and Subsidiaries [Member]
Disclosure of subsidiaries [line items]
Fair values of properties contributed		S/ 71,302,000	S/ 118,892,000
Interseguro Compaa de Seguros SA and Subsidiaries [Member] \| Negocios e Inmuebles SA and Holding Retail Per SA [Member]
Disclosure of subsidiaries [line items]
Percentage of ownership interest in subsidiary		8.50%	8.50%
Interfondos SA Fund Management Company [Member]
Disclosure of subsidiaries [line items]
Percentage of ownership interest in subsidiary		99.99%
Interseguro and Interproperties Perú
Disclosure of subsidiaries [line items]
Proceeds from sale of interest in property	S/ 253,557,000

Significant accounting polici_4

Significant accounting policies - Additional information (Detail)	12 Months Ended
	Dec. 31, 2021PEN (S/)	Dec. 31, 2020PEN (S/)
Disclosure of Significant accounting policies [Line Items]
Transfer From Property Furniture and Fquipment to Investment property	S/ 1,615,000	S/ 5,201,000
Interest rate not significant	3
Actuarial assumption of expected rates of inflation	0.00%
Bottom of range [member]
Disclosure of Significant accounting policies [Line Items]
Intangible asset, amortization period	4 years
Top of range [member]
Disclosure of Significant accounting policies [Line Items]
Intangible asset, amortization period	5 years

Significant accounting polici_5

Significant accounting policies - Summary of expected credit loss models relies on macroeconomic variables (Detail)	Dec. 31, 2021	Dec. 31, 2020
GDP Growth [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Unemployment Rate [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Gross Capital Formation [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Consumer [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Domestic Demand [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Purchase capacity [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Real Consumption [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate
Unit Labour Cost [Member]
Disclosure of Expected Credit Loss Models Relies on Macroeconomic Variables [Line Items]
Expected credit loss rate

Significant accounting polici_6

Significant accounting policies - Summary of estimated useful lives (Detail)	12 Months Ended
	Dec. 31, 2021
Buildings [member] \| Bottom of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	40 years
Buildings [member] \| Top of range [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	75 years
Leasehold improvements [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years
Furniture and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	10 years
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Useful life measured as period of time, property, plant and equipment	5 years

Significant accounting polici_7

Significant accounting policies - Summary of consolidated financial information as follows (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Consolidated statement of financial position
Insurance contract liabilities	S/ 11,958,058	S/ 12,501,723
Other accounts payable, provisions and other liabilities	2,477,601	2,146,152
Consolidatedstatement of income
Interest and similar expenses	1,057,937	1,192,284	S/ 1,423,963
Net premiums earned	645,267	514,981	420,633
Net claims and benefits incurred for life insurance contracts and others	S/ 917,346	S/ 794,051	700,264
Parent [member] \| Before Reclassification [Member]
Consolidated statement of financial position
Insurance contract liabilities			11,338,810
Other accounts payable, provisions and other liabilities			2,048,048
Consolidatedstatement of income
Interest and similar expenses			(1,407,897)
Net premiums earned			426,608
Net claims and benefits incurred for life insurance contracts and others			(722,305)
Parent [member] \| Reclassification [Member]
Consolidated statement of financial position
Insurance contract liabilities			87,821
Other accounts payable, provisions and other liabilities			(87,821)
Consolidatedstatement of income
Interest and similar expenses			(16,066)
Net premiums earned			(5,975)
Net claims and benefits incurred for life insurance contracts and others			22,041
Parent [member] \| After Reclassification [Member]
Consolidated statement of financial position
Insurance contract liabilities			11,426,631
Other accounts payable, provisions and other liabilities			1,960,227
Consolidatedstatement of income
Interest and similar expenses			(1,423,963)
Net premiums earned			420,633
Net claims and benefits incurred for life insurance contracts and others			S/ (700,264)

Cash and due from banks and i_3

Cash and due from banks and inter-bank funds - Summary of cash and due from banks (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Cash and clearing	S/ 2,363,326	S/ 2,152,432
Deposits in the BCRP	10,445,851	14,102,067
Deposits in banks	3,607,134	1,891,420
Accrued interest	3,350	1,879
Total cash	16,419,661	18,147,798
Restricted funds	684,804	617,684
Cash and cash equivalents	S/ 17,104,465	S/ 18,765,482

Cash and due from banks and i_4

Cash and due from banks and inter-bank funds - Summary of legal reserve (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [Line Items]
Legal reserve	S/ 8,537,752	S/ 6,561,988
Non-mandatory reserve	4,271,373	9,692,461
Cash balances not subject to legal reserve	52	50
Total	12,809,177	16,254,499
Deposits in the BCRP [member]
Cash and cash equivalents [Line Items]
Legal reserve	6,366,151	4,603,067
Cash in vaults {member]
Cash and cash equivalents [Line Items]
Legal reserve	2,171,601	1,958,921
Overnight BCRP deposits [member]
Cash and cash equivalents [Line Items]
Non-mandatory reserve	4,079,700	9,499,000
Cash and clearing [member]
Cash and cash equivalents [Line Items]
Non-mandatory reserve	S/ 191,673	S/ 193,461

Cash and due from banks and i_5

Cash and due from banks and inter-bank funds - Summary of restricted fund (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Repurchase agreements with the BCRP	S/ 419,410	S/ 542,922
Derivative financial instruments	121,613	70,559
Inter-bank transfers	141,681	0
Others	2,100	4,203
Total	S/ 684,804	S/ 617,684

Cash and due from banks and i_6

Cash and due from banks and inter-bank funds - Additional information (Detail)	Dec. 31, 2021	Dec. 31, 2020
Cash and cash equivalents [abstract]
Foreign currency accrued interest percentage	0.01%	0.01%
National currency interest rate on inter-bank funds assets	2.50%	0.25%
Foreign currency interest rate on inter-bank funds liabilities		0.25%
Local currency accrued interest percentage	2.50%	0.25%

Financial investments - Summary

Financial investments - Summary of financial investments (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Financial investments	S/ 24,547,294	S/ 24,277,115
Accrued income	24,547,294	24,277,115
Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of financial assets [line items]
Financial investments	17,629,787	17,902,352
Accrued income	291,488	251,140
Investments at amortized cost [member]
Disclosure of financial assets [line items]
Financial investments	3,225,174	2,650,930
Accrued income	70,856	56,368
Investments at fair value through profit or loss [member]
Disclosure of financial assets [line items]
Financial investments	2,706,271	2,042,777
Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of financial assets [line items]
Financial investments	623,718	1,373,548
Total financial investments [member]
Disclosure of financial assets [line items]
Financial investments	S/ 24,184,950	S/ 23,969,607

Financial investments - Summa_2

Financial investments - Summary of debt instruments measured at fair value through other comprehensive income (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Unrealized gross amount - Gains	S/ 288,923	S/ 185,383	S/ 112,215
Estimated fair value	17,921,275	18,153,492
Accrued interest	24,547,294	24,277,115
Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of financial assets [line items]
Amortized cost	18,275,685	16,292,604
Unrealized gross amount - Gains	335,077	1,731,704
Unrealized gross amount - Losses	(980,975)	(121,956)
Estimated fair value	17,629,787	17,902,352
Accrued interest	291,488	251,140
Debt instruments measured at fair value through other comprehensive income [member] \| Corporate, leasing and subordinated bonds [member]
Disclosure of financial assets [line items]
Amortized cost	8,125,394	8,031,775
Unrealized gross amount - Gains	326,929	1,046,789
Unrealized gross amount - Losses	(300,143)	(121,797)
Estimated fair value	S/ 8,152,180	S/ 8,956,767
Debt instruments measured at fair value through other comprehensive income [member] \| Corporate, leasing and subordinated bonds [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.31%	0.04%
Annual effective interest rates - Foreign	0.74%	0.44%
Debt instruments measured at fair value through other comprehensive income [member] \| Corporate, leasing and subordinated bonds [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	12.48%	13.33%
Annual effective interest rates - Foreign	23.15%	10.73%
Debt instruments measured at fair value through other comprehensive income [member] \| Sovereign Bonds of the Republic of Peru [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 7,374,357	S/ 5,765,074
Unrealized gross amount - Gains	44	589,423
Unrealized gross amount - Losses	(655,048)	(154)
Estimated fair value	S/ 6,719,353	S/ 6,354,343
Annual effective interest rates - Foreign		0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Sovereign Bonds of the Republic of Peru [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	3.03%	0.15%
Annual effective interest rates - Foreign	0.00%	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Sovereign Bonds of the Republic of Peru [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	6.91%	6.13%
Annual effective interest rates - Foreign	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Variable interest Certificates of Deposit issued by the Central Reserve Bank of Peru [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 1,440,926
Unrealized gross amount - Gains	131
Unrealized gross amount - Losses	(113)
Estimated fair value	S/ 1,440,944
Debt instruments measured at fair value through other comprehensive income [member] \| Variable interest Certificates of Deposit issued by the Central Reserve Bank of Peru [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.04%
Annual effective interest rates - Foreign	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Variable interest Certificates of Deposit issued by the Central Reserve Bank of Peru [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.04%
Annual effective interest rates - Foreign	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Negotiable certificates of deposit issued by the Central Reserve Bank of Peru BCRP [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 179,815	S/ 1,279,644
Unrealized gross amount - Gains	0	4,087
Unrealized gross amount - Losses	(608)	(5)
Estimated fair value	S/ 179,207	S/ 1,283,726
Annual effective interest rates - Foreign		0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Negotiable certificates of deposit issued by the Central Reserve Bank of Peru BCRP [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.31%	0.25%
Annual effective interest rates - Foreign	0.00%	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Negotiable certificates of deposit issued by the Central Reserve Bank of Peru BCRP [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	2.28%	2.28%
Annual effective interest rates - Foreign	0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Bonds guaranteed by the peruvian government [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 529,142	S/ 566,915
Unrealized gross amount - Gains	7,973	79,762
Unrealized gross amount - Losses	(12,710)	0
Estimated fair value	S/ 524,405	S/ 646,677
Debt instruments measured at fair value through other comprehensive income [member] \| Bonds guaranteed by the peruvian government [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	3.35%	0.58%
Annual effective interest rates - Foreign	3.53%	2.64%
Debt instruments measured at fair value through other comprehensive income [member] \| Bonds guaranteed by the peruvian government [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	5.51%	2.61%
Annual effective interest rates - Foreign	7.62%	4.24%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of colombia [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 88,180	S/ 157,405
Unrealized gross amount - Gains	0	2,454
Unrealized gross amount - Losses	(1,205)	0
Estimated fair value	S/ 86,975	S/ 159,859
Annual effective interest rates - Domestic		0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of colombia [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.00%	0.00%
Annual effective interest rates - Foreign	1.93%	0.25%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of colombia [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.00%
Annual effective interest rates - Foreign	2.48%	1.38%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of peru [member]
Disclosure of financial assets [line items]
Amortized cost	S/ 537,871	S/ 491,791
Unrealized gross amount - Gains	0	9,189
Unrealized gross amount - Losses	(11,148)	0
Estimated fair value	S/ 526,723	S/ 500,980
Annual effective interest rates - Domestic		0.00%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of peru [member] \| Bottom of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.00%	0.00%
Annual effective interest rates - Foreign	1.81%	1.04%
Debt instruments measured at fair value through other comprehensive income [member] \| Global bonds of the republic of peru [member] \| Top of range [member]
Disclosure of financial assets [line items]
Annual effective interest rates - Domestic	0.00%
Annual effective interest rates - Foreign	2.83%	1.79%

Financial investments - Summa_3

Financial investments - Summary of debt instruments measured at fair value through other comprehensive income (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets [line items]
Debt securities held	S/ 17,921,275	S/ 18,153,492
Net gains from the sale of financial investments	288,923	185,383	S/ 112,215
sovereign bonds [member]
Disclosure of financial assets [line items]
Net gains from the sale of financial investments	2,116,903
corporate bonds [member]
Disclosure of financial assets [line items]
Net gains from the sale of financial investments		1,387,643
Global bonds [member]
Disclosure of financial assets [line items]
Net gains from the sale of financial investments			S/ 1,497,451
Inteligo group corp [member] \| Negotiable certificates of deposit issued by the Central Reserve Bank of Peru BCRP [member]
Disclosure of financial assets [line items]
Debt securities held	391,616	393,364
Interbank [Member] \| Negotiable certificates of deposit issued by the Central Reserve Bank of Peru BCRP [member]
Disclosure of financial assets [line items]
Debt securities held	S/ 335,529	S/ 320,713

Financial investments - Summa_4

Financial investments - Summary of credit quality and maximum exposure to credit risk (Detail) - Debt instruments measured at fair value through other comprehensive income [member] - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Impaired individually impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Impaired collectively impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	17,629,787		S/ 17,902,352
Stage 1 [member] \| Impaired individually impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Stage 1 [member] \| Impaired collectively impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	16,733,281		17,690,212
Stage 2 [member] \| Impaired individually impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Stage 2 [member] \| Impaired collectively impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	896,506		212,140
Stage 3 [member] \| Impaired individually impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Stage 3 [member] \| Impaired collectively impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
High grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	1,917,827		7,051,739
High grade [member] \| Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	1,917,827		7,051,739
High grade [member] \| Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
High grade [member] \| Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	15,711,960		10,670,412
Standard grade [member] \| Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	14,815,454		10,638,473
Standard grade [member] \| Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	896,506		S/ 31,939
Standard grade [member] \| Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Sub-standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	0	S/ 180,201
Sub-standard grade [member] \| Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk
Sub-standard grade [member] \| Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	0	S/ 180,201
Sub-standard grade [member] \| Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk

Financial investments - Summa_5

Financial investments - Summary of credit quality and maximum exposure to credit risk (Parenthetical) (Detail) - Rutas de Lima [Member] S/ in Thousands	Dec. 31, 2020PEN (S/)
Disclosure of internal credit grades [line items]
Expected loss	S/ 61,059
Amortized cost	295,720
Unrealized loss	S/ 115,519

Financial investments - Additio

Financial investments - Additional information (Detail)	1 Months Ended	12 Months Ended
Financial investments - Additional information (Detail)	Oct. 31, 2021PEN (S/)shares	Dec. 31, 2021PEN (S/)shares	Dec. 31, 2020PEN (S/)shares	Dec. 31, 2019PEN (S/)	Oct. 31, 2021USD ($)
Disclosure of financial assets [line items]
Debt securities held		S/ 17,921,275,000	S/ 18,153,492,000
(Loss) recovery due to impairment of financial investments		(30,898,000)	32,904,000	S/ 6,790,000
Investments at amortized cost		64,217,975,000	62,684,768,000
Investments estimated fair value		3,181,392,000	2,988,539,000
Investments at amortized cost, gain			0	8,474,000
Investments measured at fair value through profit or loss held for trading		282,781,000	357,325,000
Investments mandatorily measured at fair value through profit or loss		2,423,490,000	1,685,452,000
Net gain from financial assets at fair value through profit or loss		85,075,000	205,090,000	41,027,000
Dividend From Entities		S/ 24,492,000	S/ 12,822,000	S/ 13,716,000
Bottom of range [member]
Disclosure of financial assets [line items]
Investments maturity date		September 2023	September 2023
investments effective interest rate		4.29%	4.29%
Top of range [member]
Disclosure of financial assets [line items]
Investments maturity date		August 2037	August 2037
investments effective interest rate		6.58%	5.15%
Interbank [member]
Disclosure of financial assets [line items]
Investments at amortized cost		S/ 340,518,000
Investments at amortized cost, gain		8,474,000
InRetail Peru Corp. [Member]
Disclosure of financial assets [line items]
Debt securities held	S/ 341,646,000	S/ 1,240,052,000			$ 84,108,000
Investment owned, ownership percentage	2.33%
Share Issued at fair value through other comprehensive income \| shares	2,396,920	58,330,820
Gain(Loss) on sale of shares at fair value through other comprehensive income	S/ 270,993,000	S/ 180,905,000
InRetail Peru Corp. [Member] \| Retained earnings [member]
Disclosure of financial assets [line items]
Debt securities held			S/ 158,083,000
Share Issued at fair value through other comprehensive income \| shares			994,915
Gain(Loss) on sale of shares at fair value through other comprehensive income			S/ 24,154,000
Sovereign bonds of the republic of peru [member]
Disclosure of financial assets [line items]
Investments at amortized cost		3,296,030,000	2,707,298,000
Loans issued by BCRP [member] \| Interbank [member]
Disclosure of financial assets [line items]
Debt securities held		S/ 1,643,293,000	S/ 1,071,740,000

Financial investments - Summa_6

Financial investments - Summary of analysis of changes in fair value and corresponding expected credit loss (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Beginning of year balances	S/ 71,560	S/ 34,743
New originated or purchased assets	2,969	120
Assets matured or derecognized (excluding write-offs)	(3,387)	(8,879)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Effect on the expected credit loss due to the change of the Stage during the year	15,696	7,646
Others	(46,176)	34,017
Write-offs
Recoveries
Foreign exchange effect	446	3,913
End of year balances	41,108	71,560
Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances	9,417	6,849
New originated or purchased assets	2,723	120
Assets matured or derecognized (excluding write-offs)	(3,360)	(811)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3	0	(422)
Effect on the expected credit loss due to the change of the Stage during the year
Others	80	(230)
Write-offs
Recoveries
Foreign exchange effect	395	3,911
End of year balances	9,456	9,417
Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances	62,143	27,894
New originated or purchased assets
Assets matured or derecognized (excluding write-offs)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Effect on the expected credit loss due to the change of the Stage during the year
Others	(46,256)	34,247
Write-offs
Recoveries
Foreign exchange effect	51	2
End of year balances	31,652	62,143
Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances
New originated or purchased assets
Assets matured or derecognized (excluding write-offs)	0	(8,068)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3	0	422
Effect on the expected credit loss due to the change of the Stage during the year	0	7,646
Others
Write-offs
Recoveries
Foreign exchange effect
End of year balances
Gross carrying amount [member]
Disclosure of financial assets [line items]
Beginning of year balances, Financial assets	17,902,352	14,010,029
New originated or purchased assets	4,515,849	6,369,854
Assets derecognized or matured (excluding write-offs)	(3,253,865)	(3,033,956)
Change in fair value	(2,237,547)	244,231
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Write offs
Foreign exchange effect	702,998	312,194
End of year balances, Financial assets	17,629,787	17,902,352
Gross carrying amount [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Financial assets	17,690,212	13,676,854
New originated or purchased assets	4,515,849	6,361,898
Assets derecognized or matured (excluding write-offs)	(3,104,080)	(3,024,176)
Change in fair value	(2,845,868)	388,695
Transfers to Stage 1	3,979
Transfers to Stage 2	(217,915)
Transfers to Stage 3	0	(25,098)
Write offs
Foreign exchange effect	691,104	312,039
End of year balances, Financial assets	16,733,281	17,690,212
Transfers to Stage 1	1,058
Transfers to Stage 2	(857)
Gross carrying amount [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Financial assets	212,140	333,175
New originated or purchased assets	0	7,956
Assets derecognized or matured (excluding write-offs)	(149,785)
Change in fair value	608,321	(129,146)
Transfers to Stage 1	(3,979)
Transfers to Stage 2	217,915
Transfers to Stage 3
Write offs
Foreign exchange effect	11,894	155
End of year balances, Financial assets	896,506	212,140
New originated or purchased assets	246
Assets matured or derecognized (excluding write-offs)	(27)
Transfers to Stage 1	(1,058)
Transfers to Stage 2	857
Effect on the expected credit loss due to the change of the Stage during the year	15,696
Gross carrying amount [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Financial assets
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)	0	(9,780)
Change in fair value	0	(15,318)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3	0	25,098
Write offs
Foreign exchange effect
End of year balances, Financial assets

Financial investments - Summa_7

Financial investments - Summary of financial instruments at fair value through profit or loss (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Financial instruments	S/ 2,706,271	S/ 2,042,777
Local and foreign mutual funds and investment funds participations [member]
Disclosure of financial assets [line items]
Financial instruments	1,830,098	1,260,929
Listed shares [member]
Disclosure of financial assets [line items]
Financial instruments	651,813	396,605
Non-listed shares [member]
Disclosure of financial assets [line items]
Financial instruments	184,973	122,013
Indexed Certificates of Deposit issued by the BCRP [member]
Disclosure of financial assets [line items]
Financial instruments	0	182,888
Corporate, leasing and subordinated bonds [member]
Disclosure of financial assets [line items]
Financial instruments	S/ 39,387	S/ 80,342

Financial investments - Summa_8

Financial investments - Summary of equity instruments measured at fair value through other comprehensive income (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Composition of equity instruments	S/ 623,718	S/ 1,373,548
Listed shares [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Composition of equity instruments	583,684	1,337,189
Non-listed shares [member]
Disclosure of fair value of investments in equity instruments designated at fair value through other comprehensive income [line items]
Composition of equity instruments	S/ 40,034	S/ 36,359

Financial investments - Summa_9

Financial investments - Summary of financial assets classified by contractual maturity (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Financial investments		S/ 2,650,930
From 3 to 5 years [member]
Disclosure of financial assets [line items]
Financial investments		652,230
From 5 years onwards [member]
Disclosure of financial assets [line items]
Financial investments		1,499,575
Investments at fair value through other comprehensive income [member]
Disclosure of financial assets [line items]
Financial investments	S/ 18,253,505	19,275,900
Investments at fair value through other comprehensive income [member] \| Up to 3 months [member]
Disclosure of financial assets [line items]
Financial investments	1,597,490	995,001
Investments at fair value through other comprehensive income [member] \| From 3 months to 1 year [member]
Disclosure of financial assets [line items]
Financial investments	185,274	188,848
Investments at fair value through other comprehensive income [member] \| From 1 to 3 years [member]
Disclosure of financial assets [line items]
Financial investments	1,126,012	686,905
Investments at fair value through other comprehensive income [member] \| From 3 to 5 years [member]
Disclosure of financial assets [line items]
Financial investments	2,418,557	1,190,562
Investments at fair value through other comprehensive income [member] \| From 5 years onwards [member]
Disclosure of financial assets [line items]
Financial investments	12,302,454	14,841,036
Investments at fair value through other comprehensive income [member] \| Equity instruments (without maturity) [member]
Disclosure of financial assets [line items]
Financial investments	623,718	1,373,548
Investments at amortized cost [member]
Disclosure of financial assets [line items]
Financial investments	3,225,174
Investments at amortized cost [member] \| Up to 3 months [member]
Disclosure of financial assets [line items]
Financial investments		0
Investments at amortized cost [member] \| From 3 months to 1 year [member]
Disclosure of financial assets [line items]
Financial investments		0
Investments at amortized cost [member] \| From 1 to 3 years [member]
Disclosure of financial assets [line items]
Financial investments	1,143,436	499,125
Investments at amortized cost [member] \| From 3 to 5 years [member]
Disclosure of financial assets [line items]
Financial investments	456,784
Investments at amortized cost [member] \| From 5 years onwards [member]
Disclosure of financial assets [line items]
Financial investments	1,624,954
Investments at amortized cost [member] \| Equity instruments (without maturity) [member]
Disclosure of financial assets [line items]
Financial investments		S/ 0

Financial investments - Summ_10

Financial investments - Summary of stages as indicated by IFRS 9 (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	S/ 20,854,961	S/ 20,553,282
Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	19,958,455	20,341,142
Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	896,506	212,140
Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Sovereign bonds of the republic of peru [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	9,944,527	9,005,273
Sovereign bonds of the republic of peru [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	9,944,527	9,005,273
Sovereign bonds of the republic of peru [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Sovereign bonds of the republic of peru [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Corporate, leasing and subordinated bonds [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	8,152,180	8,956,767
Corporate, leasing and subordinated bonds [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	7,342,649	8,744,627
Corporate, leasing and subordinated bonds [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	809,531	212,140
Corporate, leasing and subordinated bonds [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Negotiable Certificates of Deposit issued by the BCRP [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	179,207	1,283,726
Negotiable Certificates of Deposit issued by the BCRP [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	179,207	1,283,726
Negotiable Certificates of Deposit issued by the BCRP [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Negotiable Certificates of Deposit issued by the BCRP [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Bonds guaranteed by the Peruvian government
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	524,405	646,677
Bonds guaranteed by the Peruvian government \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	524,405	646,677
Bonds guaranteed by the Peruvian government \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Bonds guaranteed by the Peruvian government \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Global bonds of the republic of peru [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	526,723	500,980
Global bonds of the republic of peru [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	526,723	500,980
Global bonds of the republic of peru [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Global bonds of the republic of peru [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Global bonds of the republic of colombia [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	86,975	159,859
Global bonds of the republic of colombia [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	0	159,859
Global bonds of the republic of colombia [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Global bonds of the republic of colombia [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost
Global bonds of the republic of chile [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	86,975
Variable interest Certificates of Deposit issued by the BCRP
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	1,440,944
Variable interest Certificates of Deposit issued by the BCRP \| Stage 1 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	1,440,944
Variable interest Certificates of Deposit issued by the BCRP \| Stage 2 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	0
Variable interest Certificates of Deposit issued by the BCRP \| Stage 3 [member]
Disclosure of financial assets [line items]
Debt instruments measured at fair value through other comprehensive income and at amortized cost	S/ 0

Loans, net - Summary of loans r

Loans, net - Summary of loans receivables (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Summary of loans receivables [line Items]
Direct loans	S/ 43,005,583	S/ 40,519,423
Loans And Receivables Adjustments [Abstract]
Accrued interest from performing loans	404,923	445,122
Unearned interest and interest collected in advance	(22,645)	(22,752)
Impairment allowance for loans	(2,064,917)	(2,984,851)
Indirect loans	4,440,458	4,611,931
Past due and under legal collection loans [member]
Summary of loans receivables [line Items]
Direct loans	44,688,222	43,081,904
Gross carrying amount [member]
Summary of loans receivables [line Items]
Direct loans	43,133,543	41,676,719
Gross carrying amount [member] \| Loans [Member]
Summary of loans receivables [line Items]
Direct loans	35,490,230	34,718,320
Gross carrying amount [member] \| Credit cards [member]
Summary of loans receivables [line Items]
Direct loans	4,814,758	4,379,884
Gross carrying amount [member] \| Leasing [member]
Summary of loans receivables [line Items]
Direct loans	1,110,958	1,211,324
Gross carrying amount [member] \| Factoring [member]
Summary of loans receivables [line Items]
Direct loans	867,765	571,994
Gross carrying amount [member] \| Discounted notes [member]
Summary of loans receivables [line Items]
Direct loans	572,334	468,664
Gross carrying amount [member] \| Advances and overdrafts [member]
Summary of loans receivables [line Items]
Direct loans	40,978	39,414
Gross carrying amount [member] \| Refinanced loans [member]
Summary of loans receivables [line Items]
Direct loans	236,520	287,119
Gross carrying amount [member] \| Past due and under legal collection loans [member]
Summary of loans receivables [line Items]
Direct loans	S/ 1,554,679	S/ 1,405,185

Loans, net - Summary of classif

Loans, net - Summary of classification of direct loan portfolio (Detail) - PEN (S/)	Dec. 31, 2021	Dec. 31, 2020
Summary of loans receivables [line Items]
Direct loans		S/ 6,617,000,000
Gross carrying amount [member]
Summary of loans receivables [line Items]
Direct loans	S/ 44,688,222,000	43,081,904,000
Gross carrying amount [member] \| Commercial loans [member]
Summary of loans receivables [line Items]
Direct loans	22,118,918,000	22,001,567,000
Gross carrying amount [member] \| Consumer loans [member]
Summary of loans receivables [line Items]
Direct loans	12,514,499,000	11,416,175,000
Gross carrying amount [member] \| Mortgage loans [member]
Summary of loans receivables [line Items]
Direct loans	8,552,304,000	7,721,267,000
Gross carrying amount [member] \| Small and micro-business loans [member]
Summary of loans receivables [line Items]
Direct loans	S/ 1,502,501,000	S/ 1,942,895,000

Loans, net - Summary of the bal

Loans, net - Summary of the balance of rescheduled loans (Detail) - PEN (S/)	Dec. 31, 2021	Dec. 31, 2020
Schedule of rescheduled loans under the Reactiva Peru program [Line Items]
Rescheduled loan	S/ 6,266,601,000	S/ 10,489,296,000
Reactiva Peru Program [Member]
Schedule of rescheduled loans under the Reactiva Peru program [Line Items]
Rescheduled loan	4,896,137,000	6,615,768,000
Commercial Loan [Member] \| Reactiva Peru Program [Member]
Schedule of rescheduled loans under the Reactiva Peru program [Line Items]
Rescheduled loan	3,848,904,000	5,158,721,000
Small And Micro business Loans [Member] \| Reactiva Peru Program [Member]
Schedule of rescheduled loans under the Reactiva Peru program [Line Items]
Rescheduled loan	S/ 1,047,233,000	S/ 1,457,047,000

Loans, net - Summary of credit

Loans, net - Summary of credit quality and maximum exposure to credit risk (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	S/ 43,005,583	S/ 40,519,423
Direct loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	44,688,222	43,081,904	S/ 38,257,144
Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,592,019	2,572,128
Direct loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	41,069	7,678
Direct loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,271,107	2,436,258
Contingent credits [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	4,440,458	4,611,931
Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Contingent credits [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	12,909	22,607
Contingent credits [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	12,148	7,455
Commercial loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	22,118,918	22,001,567
Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	700,318	833,836
Commercial loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	41,069	7,678
Commercial loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	472,764	229,057
Consumer loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	12,514,499	11,416,175
Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	359,427	1,015,382
Consumer loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Consumer loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	354,960	1,703,607
Mortgage loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	8,552,304	7,721,267
Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	325,437	649,966
Mortgage loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Mortgage loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	268,528	443,480
Small and micro-business loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,502,501	1,942,895
Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	206,837	72,944
Small and micro-business loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Small and micro-business loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	174,855	60,114
High Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	33,894,132	30,324,629
High Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	4,218,995	4,398,624
High Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	16,908,435	16,633,358
High Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	9,418,405	6,824,559
High Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	6,751,686	5,471,121
High Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	815,606	1,395,591
Standard Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	4,779,272	5,889,104
Standard Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	80,132	172,878
Standard Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	2,392,211	3,868,508
Standard Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,462,346	1,198,315
Standard Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	759,354	567,501
Standard Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	165,361	254,780
Sub-standard grade [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	3,110,623	1,852,107
Sub-standard grade [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	116,274	10,367
Sub-standard grade [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,604,121	429,130
Sub-standard grade [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	919,361	674,312
Sub-standard grade [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	447,299	589,199
Sub-standard grade [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	139,842	159,466
Stage 1 [member] \| Direct loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	40,522,481	34,893,278	34,822,014
Stage 1 [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	729,660	790,257
Stage 1 [member] \| Direct loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Direct loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Contingent credits [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	3,984,362	4,042,757
Stage 1 [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Contingent credits [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Contingent credits [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Commercial loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	20,235,838	19,502,174
Stage 1 [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	376,301	419,007
Stage 1 [member] \| Commercial loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Commercial loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Consumer loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	11,368,625	7,681,889
Stage 1 [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	89,186	133,187
Stage 1 [member] \| Consumer loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Consumer loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Mortgage loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	7,984,860	6,320,420
Stage 1 [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	231,610	233,595
Stage 1 [member] \| Mortgage loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Mortgage loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Small and micro-business loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	933,158	1,388,795
Stage 1 [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	32,563	4,468
Stage 1 [member] \| Small and micro-business loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| Small and micro-business loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 1 [member] \| High Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	33,465,863	29,056,184
Stage 1 [member] \| High Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	3,871,575	3,938,193
Stage 1 [member] \| High Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	16,535,489	15,876,174
Stage 1 [member] \| High Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	9,365,186	6,615,423
Stage 1 [member] \| High Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	6,749,848	5,447,111
Stage 1 [member] \| High Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	815,340	1,117,476
Stage 1 [member] \| Standard Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	4,408,249	4,354,168
Stage 1 [member] \| Standard Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	79,334	104,499
Stage 1 [member] \| Standard Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	2,229,068	2,902,150
Stage 1 [member] \| Standard Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,386,872	798,142
Stage 1 [member] \| Standard Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	715,652	422,425
Stage 1 [member] \| Standard Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	76,657	231,451
Stage 1 [member] \| Sub-standard grade [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,918,709	692,669
Stage 1 [member] \| Sub-standard grade [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	33,453	65
Stage 1 [member] \| Sub-standard grade [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,094,980	304,843
Stage 1 [member] \| Sub-standard grade [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	527,381	135,137
Stage 1 [member] \| Sub-standard grade [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	287,750	217,289
Stage 1 [member] \| Sub-standard grade [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	8,598	35,400
Stage 2 [member] \| Direct loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	2,853,565	5,744,690	2,540,245
Stage 2 [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	862,359	1,781,871
Stage 2 [member] \| Direct loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Direct loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Contingent credits [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	431,039	539,112
Stage 2 [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Contingent credits [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Contingent credits [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Commercial loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,369,247	2,262,658
Stage 2 [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	324,017	414,829
Stage 2 [member] \| Commercial loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Commercial loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Consumer loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	790,914	2,030,679
Stage 2 [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	270,241	882,195
Stage 2 [member] \| Consumer loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Consumer loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Mortgage loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	298,916	957,367
Stage 2 [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	93,827	416,371
Stage 2 [member] \| Mortgage loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Mortgage loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Small and micro-business loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	394,488	493,986
Stage 2 [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	174,274	68,476
Stage 2 [member] \| Small and micro-business loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| Small and micro-business loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 2 [member] \| High Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	428,269	1,268,445
Stage 2 [member] \| High Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	347,420	460,431
Stage 2 [member] \| High Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	372,946	757,184
Stage 2 [member] \| High Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	53,219	209,136
Stage 2 [member] \| High Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,838	24,010
Stage 2 [member] \| High Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	266	278,115
Stage 2 [member] \| Standard Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	371,023	1,534,936
Stage 2 [member] \| Standard Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	798	68,379
Stage 2 [member] \| Standard Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	163,143	966,358
Stage 2 [member] \| Standard Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	75,474	400,173
Stage 2 [member] \| Standard Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	43,702	145,076
Stage 2 [member] \| Standard Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	88,704	23,329
Stage 2 [member] \| Sub-standard grade [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,191,914	1,159,438
Stage 2 [member] \| Sub-standard grade [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	82,821	10,302
Stage 2 [member] \| Sub-standard grade [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	509,141	124,287
Stage 2 [member] \| Sub-standard grade [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	391,980	539,175
Stage 2 [member] \| Sub-standard grade [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	159,549	371,910
Stage 2 [member] \| Sub-standard grade [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	131,244	124,066
Stage 3 [member] \| Direct loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,312,176	2,443,936	S/ 894,885
Stage 3 [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Direct loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	41,069	7,678
Stage 3 [member] \| Direct loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	1,271,107	2,436,258
Stage 3 [member] \| Contingent credits [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	25,057	30,062
Stage 3 [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Contingent credits [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	12,909	22,607
Stage 3 [member] \| Contingent credits [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	12,148	7,455
Stage 3 [member] \| Commercial loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	513,833	236,735
Stage 3 [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Commercial loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	41,069	7,678
Stage 3 [member] \| Commercial loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	472,764	229,057
Stage 3 [member] \| Consumer loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	354,960	1,703,607
Stage 3 [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Consumer loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Consumer loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	354,960	1,703,607
Stage 3 [member] \| Mortgage loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	268,528	443,480
Stage 3 [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Mortgage loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Mortgage loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	268,528	443,480
Stage 3 [member] \| Small and micro-business loans [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	174,855	60,114
Stage 3 [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Small and micro-business loans [member] \| Impaired individually impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Small and micro-business loans [member] \| Impaired collectively impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables	174,855	S/ 60,114
Stage 3 [member] \| High Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| High Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| High Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| High Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| High Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| High Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Standard Grade [Member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Direct loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Contingent credits [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Commercial loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Consumer loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Mortgage loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables
Stage 3 [member] \| Sub-standard grade [member] \| Small and micro-business loans [member] \| Impaired not impaired [member]
Disclosure of financial assets that are either past due or impaired [line items]
Loans and receivables

Loans, net - Reconciliation of

Loans, net - Reconciliation of changes in allowance account for credit losses of loans receivable (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Beginning of year balances, Loans		S/ 40,519,423
End of year balances, Loans		43,005,583	S/ 40,519,423
Beginning of year balances		71,560	34,743
New originated or purchased assets		2,969	120
Assets derecognized or matured (excluding write-offs)		(3,387)	(8,879)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		(46,176)	34,017
Write-offs
Recovery of written–off loans
Foreign exchange effect		446	3,913
End of year balances		41,108	71,560
Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances		9,417	6,849
New originated or purchased assets		2,723	120
Assets derecognized or matured (excluding write-offs)		(3,360)	(811)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3		0	(422)
Impact on the expected credit loss for credits that change stage in the year		80	(230)
Write-offs
Recovery of written–off loans
Foreign exchange effect		395	3,911
End of year balances		9,456	9,417
Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances		62,143	27,894
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		(46,256)	34,247
Write-offs
Recovery of written–off loans
Foreign exchange effect		51	2
End of year balances		31,652	62,143
Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		0	(8,068)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3		0	422
Impact on the expected credit loss for credits that change stage in the year
Write-offs
Recovery of written–off loans
Foreign exchange effect
End of year balances
Direct loans [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		43,081,904	38,257,144
New assets originated or purchased		21,545,125	21,449,051
Assets derecognized or repaid (excluding write offs)		(15,678,839)	(13,951,698)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Write offs		(1,444,538)	(925,960)
Others	[1]	(3,926,585)	(2,763,737)
Foreign exchange effect		1,111,155	1,017,104
End of year balances, Loans		44,688,222	43,081,904
Beginning of year balances		2,984,851	1,394,779
New originated or purchased assets		397,989	451,031
Assets derecognized or matured (excluding write-offs)		(224,524)	(175,993)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		(106,741)	2,151,311
Others	[2]	333,280	(49,358)
Total		400,004	2,376,991
Write-offs		(1,525,094)	(925,960)
Recovery of written–off loans		181,969	106,395
Foreign exchange effect		23,187	32,646
End of year balances		2,064,917	2,984,851
Direct loans [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		34,893,278	34,822,014
New assets originated or purchased		21,545,125	21,449,051
Assets derecognized or repaid (excluding write offs)		(14,791,609)	(13,398,763)
Transfers to Stage 1		4,351,705	730,043
Transfers to Stage 2		(2,064,223)	(5,701,687)
Transfers to Stage 3		(810,812)	(1,105,357)
Write offs
Others	[1]	(3,593,568)	(2,833,086)
Foreign exchange effect		992,585	931,063
End of year balances, Loans		40,522,481	34,893,278
Beginning of year balances		180,241	461,892
New originated or purchased assets		397,989	451,031
Assets derecognized or matured (excluding write-offs)		(114,680)	(83,688)
Transfers to Stage 1		439,400	75,293
Transfers to Stage 2		(208,937)	(464,875)
Transfers to Stage 3		(116,057)	(78,182)
Impact on the expected credit loss for credits that change stage in the year		(107,177)	(97,685)
Others	[2]	479,443	(86,483)
Total		769,981	(284,589)
Write-offs
Recovery of written–off loans
Foreign exchange effect		6,234	2,938
End of year balances		956,456	180,241
Direct loans [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		5,744,690	2,540,245
New assets originated or purchased
Assets derecognized or repaid (excluding write offs)		(760,419)	(484,271)
Transfers to Stage 1		(3,843,213)	(728,403)
Transfers to Stage 2		2,730,130	5,737,777
Transfers to Stage 3		(775,058)	(1,232,556)
Write offs
Others	[1]	(316,605)	(146,760)
Foreign exchange effect		74,040	58,658
End of year balances, Loans		2,853,565	5,744,690
Beginning of year balances		1,145,207	394,773
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(65,927)	(59,007)
Transfers to Stage 1		(438,283)	(74,069)
Transfers to Stage 2		428,732	480,358
Transfers to Stage 3		(271,149)	(364,587)
Impact on the expected credit loss for credits that change stage in the year		(238,805)	770,405
Others	[2]	(159,658)	(17,357)
Total		(745,090)	735,743
Write-offs
Recovery of written–off loans
Foreign exchange effect		4,764	14,691
End of year balances		404,881	1,145,207
Direct loans [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		2,443,936	894,885
New assets originated or purchased
Assets derecognized or repaid (excluding write offs)		(126,811)	(68,664)
Transfers to Stage 1		(508,492)	(1,640)
Transfers to Stage 2		(665,907)	(36,090)
Transfers to Stage 3		1,585,870	2,337,913
Write offs		(1,444,538)	(925,960)
Others	[1]	(16,412)	216,109
Foreign exchange effect		44,530	27,383
End of year balances, Loans		1,312,176	2,443,936
Beginning of year balances		1,659,403	538,114
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(43,917)	(33,298)
Transfers to Stage 1		(1,117)	(1,224)
Transfers to Stage 2		(219,795)	(15,483)
Transfers to Stage 3		387,206	442,769
Impact on the expected credit loss for credits that change stage in the year		239,241	1,478,591
Others	[2]	13,495	54,482
Total		375,113	1,925,837
Write-offs		(1,525,094)	(925,960)
Recovery of written–off loans		181,969	106,395
Foreign exchange effect		12,189	15,017
End of year balances		703,580	1,659,403
Commercial loans [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		22,001,567
End of year balances, Loans		22,118,918	22,001,567
Beginning of year balances		237,760	146,250
New originated or purchased assets		30,045	118,602
Assets derecognized or matured (excluding write-offs)		(48,459)	(30,646)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		171,697	64,166
Others	[2]	(36,542)	(50,679)
Total		116,741	101,443
Write-offs		(27,392)	(27,817)
Recovery of written–off loans		1,404	1,756
Foreign exchange effect		14,928	16,128
End of year balances		343,441	237,760
Commercial loans [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		19,502,174
End of year balances, Loans		20,235,838	19,502,174
Beginning of year balances		71,272	54,693
New originated or purchased assets		30,045	118,602
Assets derecognized or matured (excluding write-offs)		(33,005)	(21,764)
Transfers to Stage 1		26,456	2,759
Transfers to Stage 2		(19,847)	(40,813)
Transfers to Stage 3		(22,205)	(1,112)
Impact on the expected credit loss for credits that change stage in the year		(16,399)	(4,594)
Others	[2]	58,996	(39,045)
Total		24,041	14,033
Write-offs
Recovery of written–off loans
Foreign exchange effect		5,561	2,546
End of year balances		100,874	71,272
Commercial loans [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		2,262,658
End of year balances, Loans		1,369,247	2,262,658
Beginning of year balances		98,040	24,399
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(12,728)	(5,610)
Transfers to Stage 1		(26,456)	(2,759)
Transfers to Stage 2		19,847	40,813
Transfers to Stage 3		(16,355)	(1,772)
Impact on the expected credit loss for credits that change stage in the year		44,934	46,314
Others	[2]	(50,913)	(14,597)
Total		(41,671)	62,389
Write-offs
Recovery of written–off loans
Foreign exchange effect		3,731	11,252
End of year balances		60,100	98,040
Commercial loans [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		236,735
End of year balances, Loans		513,833	236,735
Beginning of year balances		68,448	67,158
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(2,726)	(3,272)
Transfers to Stage 1
Transfers to Stage 2			0
Transfers to Stage 3		38,560	2,884
Impact on the expected credit loss for credits that change stage in the year		143,162	22,446
Others	[2]	(44,625)	2,963
Total		134,371	25,021
Write-offs		(27,392)	(27,817)
Recovery of written–off loans		1,404	1,756
Foreign exchange effect		5,636	2,330
End of year balances		182,467	68,448
Consumer loans [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		11,416,175
End of year balances, Loans		12,514,499	11,416,175
Beginning of year balances		2,413,393	1,058,600
New originated or purchased assets		348,647	185,014
Assets derecognized or matured (excluding write-offs)		(152,520)	(125,246)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		(429,660)	1,908,097
Others	[2]	459,139	144,988
Total		225,606	2,112,853
Write-offs		(1,414,948)	(868,121)
Recovery of written–off loans		175,287	100,760
Foreign exchange effect		2,343	9,301
End of year balances		1,401,681	2,413,393
Consumer loans [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		7,681,889
End of year balances, Loans		11,368,625	7,681,889
Beginning of year balances		85,321	384,989
New originated or purchased assets		348,647	185,014
Assets derecognized or matured (excluding write-offs)		(77,181)	(57,327)
Transfers to Stage 1		382,412	57,658
Transfers to Stage 2		(149,863)	(364,594)
Transfers to Stage 3		(77,865)	(73,702)
Impact on the expected credit loss for credits that change stage in the year		(74,056)	(85,873)
Others	[2]	364,973	39,014
Total		717,067	(299,810)
Write-offs
Recovery of written–off loans
Foreign exchange effect		33	142
End of year balances		802,421	85,321
Consumer loans [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		2,030,679
End of year balances, Loans		790,914	2,030,679
Beginning of year balances		901,602	332,697
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(49,433)	(49,644)
Transfers to Stage 1		(381,300)	(56,434)
Transfers to Stage 2		362,940	368,484
Transfers to Stage 3		(223,051)	(353,230)
Impact on the expected credit loss for credits that change stage in the year		(332,709)	630,793
Others	[2]	(15,296)	26,254
Total		(638,849)	566,223
Write-offs
Recovery of written–off loans
Foreign exchange effect		466	2,682
End of year balances		263,219	901,602
Consumer loans [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		1,703,607
End of year balances, Loans		354,960	1,703,607
Beginning of year balances		1,426,470	340,914
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(25,906)	(18,275)
Transfers to Stage 1		(1,112)	(1,224)
Transfers to Stage 2		(213,077)	(3,890)
Transfers to Stage 3		300,916	426,932
Impact on the expected credit loss for credits that change stage in the year		(22,895)	1,363,177
Others	[2]	109,462	79,720
Total		147,388	1,846,440
Write-offs		(1,414,948)	(868,121)
Recovery of written–off loans		175,287	100,760
Foreign exchange effect		1,844	6,477
End of year balances		336,041	1,426,470
Mortgage loans [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		7,721,267
End of year balances, Loans		8,552,304	7,721,267
Beginning of year balances		187,984	121,682
New originated or purchased assets		2,357	2,125
Assets derecognized or matured (excluding write-offs)		(15,754)	(13,556)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		(35,772)	100,318
Others	[2]	13,055	(25,139)
Total		(36,114)	63,748
Write-offs		(2,419)	(4,350)
Recovery of written–off loans
Foreign exchange effect		5,749	6,904
End of year balances		155,200	187,984
Mortgage loans [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		6,320,420
End of year balances, Loans		7,984,860	6,320,420
Beginning of year balances		11,123	9,418
New originated or purchased assets		2,357	2,125
Assets derecognized or matured (excluding write-offs)		(1,787)	(932)
Transfers to Stage 1		9,458	13,011
Transfers to Stage 2		(2,896)	(11,306)
Transfers to Stage 3		(1,106)	(430)
Impact on the expected credit loss for credits that change stage in the year		(4,155)	(5,902)
Others	[2]	(915)	4,920
Total		956	1,486
Write-offs
Recovery of written–off loans
Foreign exchange effect		590	219
End of year balances		12,669	11,123
Mortgage loans [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		957,367
End of year balances, Loans		298,916	957,367
Beginning of year balances		62,782	22,788
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(1,038)	(1,972)
Transfers to Stage 1		(9,458)	(13,011)
Transfers to Stage 2		9,457	22,819
Transfers to Stage 3		(1,753)	(4,667)
Impact on the expected credit loss for credits that change stage in the year		(20,041)	34,008
Others	[2]	2,170	2,066
Total		(20,663)	39,243
Write-offs
Recovery of written–off loans
Foreign exchange effect		562	751
End of year balances		42,681	62,782
Mortgage loans [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		443,480
End of year balances, Loans		268,528	443,480
Beginning of year balances		114,079	89,476
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(12,929)	(10,652)
Transfers to Stage 1
Transfers to Stage 2		(6,561)	(11,513)
Transfers to Stage 3		2,859	5,097
Impact on the expected credit loss for credits that change stage in the year		(11,576)	72,212
Others	[2]	11,800	(32,125)
Total		(16,407)	23,019
Write-offs		(2,419)	(4,350)
Recovery of written–off loans
Foreign exchange effect		4,597	5,934
End of year balances		99,850	114,079
Small and micro-business loans [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		1,942,895
End of year balances, Loans		1,502,501	1,942,895
Beginning of year balances		145,714	68,247
New originated or purchased assets		16,940	145,290
Assets derecognized or matured (excluding write-offs)		(7,791)	(6,545)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		186,994	78,730
Others	[2]	(102,372)	(118,528)
Total		93,771	98,947
Write-offs		(80,335)	(25,672)
Recovery of written–off loans		5,278	3,879
Foreign exchange effect		167	313
End of year balances		164,595	145,714
Small and micro-business loans [member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		1,388,795
End of year balances, Loans		933,158	1,388,795
Beginning of year balances		12,525	12,792
New originated or purchased assets		16,940	145,290
Assets derecognized or matured (excluding write-offs)		(2,707)	(3,665)
Transfers to Stage 1		21,074	1,865
Transfers to Stage 2		(36,331)	(48,162)
Transfers to Stage 3		(14,881)	(2,938)
Impact on the expected credit loss for credits that change stage in the year		(12,567)	(1,316)
Others	[2]	56,389	(91,372)
Total		27,917	(298)
Write-offs
Recovery of written–off loans
Foreign exchange effect		50	31
End of year balances		40,492	12,525
Small and micro-business loans [member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		493,986
End of year balances, Loans		394,488	493,986
Beginning of year balances		82,783	14,889
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(2,728)	(1,781)
Transfers to Stage 1		(21,069)	(1,865)
Transfers to Stage 2		36,488	48,242
Transfers to Stage 3		(29,990)	(4,918)
Impact on the expected credit loss for credits that change stage in the year		69,011	59,290
Others	[2]	(95,619)	(31,080)
Total		(43,907)	67,888
Write-offs
Recovery of written–off loans
Foreign exchange effect		5	6
End of year balances		38,881	82,783
Small and micro-business loans [member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		60,114
End of year balances, Loans		174,855	60,114
Beginning of year balances		50,406	40,566
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(2,356)	(1,099)
Transfers to Stage 1
Transfers to Stage 2		(157)
Transfers to Stage 3		44,871	7,856
Impact on the expected credit loss for credits that change stage in the year		130,550	20,756
Others	[2]	(63,142)	3,924
Total		109,761	31,357
Write-offs		(80,335)	(25,672)
Recovery of written–off loans		5,278	3,879
Foreign exchange effect		112	276
End of year balances		85,222	50,406
Line Of Credit Facilities [Member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		4,611,931	4,101,977
New assets originated or purchased		1,667,947	1,696,200
Assets derecognized or repaid (excluding write offs)		(2,040,271)	(1,300,617)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Others	[1]	(29,608)	(60,876)
Foreign exchange effect		230,459	175,247
End of year balances, Loans		4,440,458	4,611,931
Beginning of year balances		57,723	39,694
New originated or purchased assets		4,016	5,816
Assets derecognized or matured (excluding write-offs)		(19,950)	(3,753)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3
Impact on the expected credit loss for credits that change stage in the year		1,085	6,698
Others	[2]	(3,578)	8,192
Total		(18,427)	16,953
Foreign exchange effect		1,033	1,076
End of year balances		40,329	57,723
Line Of Credit Facilities [Member] \| Stage 1 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		4,042,757	3,849,152
New assets originated or purchased		1,667,947	1,696,200
Assets derecognized or repaid (excluding write offs)		(1,887,316)	(1,246,157)
Transfers to Stage 1		114,321	110,554
Transfers to Stage 2		(136,230)	(502,937)
Transfers to Stage 3		(3,065)	(424)
Others	[1]	(14,239)	(28,271)
Foreign exchange effect		200,187	164,640
End of year balances, Loans		3,984,362	4,042,757
Beginning of year balances		15,741	16,367
New originated or purchased assets		4,016	5,816
Assets derecognized or matured (excluding write-offs)		(8,737)	(2,859)
Transfers to Stage 1		485	1,681
Transfers to Stage 2		(1,464)	(7,493)
Transfers to Stage 3		(754)	(89)
Impact on the expected credit loss for credits that change stage in the year		(138)	(1,476)
Others	[2]	(1,198)	3,085
Total		(7,790)	(1,335)
Foreign exchange effect		643	709
End of year balances		8,594	15,741
Line Of Credit Facilities [Member] \| Stage 2 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		539,112	222,418
New assets originated or purchased
Assets derecognized or repaid (excluding write offs)		(139,391)	(52,739)
Transfers to Stage 1		(114,261)	(110,554)
Transfers to Stage 2		136,230	502,937
Transfers to Stage 3		(5,325)	(749)
Others	[1]	(15,369)	(32,605)
Foreign exchange effect		30,043	10,404
End of year balances, Loans		431,039	539,112
Beginning of year balances		18,945	4,720
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(1,222)	(640)
Transfers to Stage 1		(474)	(1,681)
Transfers to Stage 2		1,464	7,493
Transfers to Stage 3		(294)	(32)
Impact on the expected credit loss for credits that change stage in the year		542	7,578
Others	[2]	(815)	1,185
Total		(799)	13,903
Foreign exchange effect		346	322
End of year balances		18,492	18,945
Line Of Credit Facilities [Member] \| Stage 3 [member]
Disclosure of financial assets [line items]
Beginning of year balances, Loans		30,062	30,407
New assets originated or purchased
Assets derecognized or repaid (excluding write offs)		(13,564)	(1,721)
Transfers to Stage 1
Transfers to Stage 2
Transfers to Stage 3		8,390	1,173
Others	[1]		0
Foreign exchange effect		229	203
End of year balances, Loans		25,057	30,062
Beginning of year balances		23,037	18,607
New originated or purchased assets
Assets derecognized or matured (excluding write-offs)		(9,991)	(254)
Transfers to Stage 1		(11)
Transfers to Stage 2
Transfers to Stage 3		1,048	121
Impact on the expected credit loss for credits that change stage in the year		681	596
Others	[2]	(1,565)	3,922
Total		(9,838)	4,385
Foreign exchange effect		44	45
End of year balances		S/ 13,243	S/ 23,037

[1]	Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (partial amortizations that did not represent a reduction or derecognized of the loan), and (ii) the execution of contingent loans (conversion of indirect debt into direct debt).
[2]	Corresponds mainly to: (i) the variation between the amortized cost of the loan at the beginning of the year and its amortized cost at the end of the year (variation in the provision recorded for partial amortizations that did not represent a reduction or derecognized of the loan), (ii) variations in credit risk that did not generate transfers to other stages; and (iii) the execution of contingent loans (conversion of indirect debt into direct debt).

Loans, net - Additional informa

Loans, net - Additional information (Detail) - PEN (S/)	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Loans refinanced	S/ 114,747,000	S/ 188,311,000
DirectLoans		6,617,000,000
Rescheduled loan	6,266,601,000	10,489,296,000
Loan held for managing liquidity risk		12,663,960,000
Loans and receivables	43,005,583,000	40,519,423,000
Borrowings	S/ 8,389,672,000	S/ 7,778,751,000
Top of range [member]
Disclosure of financial assets [line items]
Interest rate	83.64%	66.08%
Reactiva Peru Program [Member]
Disclosure of financial assets [line items]
Rescheduled loan	S/ 4,896,137,000	S/ 6,615,768,000
Loan held for managing liquidity risk	2,012,855,000
Reactiva Peru Program [Member] \| Rescheduled loans [Member]
Disclosure of financial assets [line items]
Borrowings	1,974,180,000,000
Commercial Loan [Member]
Disclosure of financial assets [line items]
DirectLoans		5,159,000,000
Commercial Loan [Member] \| Reactiva Peru Program [Member]
Disclosure of financial assets [line items]
Rescheduled loan	3,848,904,000	5,158,721,000
Small And MicroBusiness Loans [Member]
Disclosure of financial assets [line items]
DirectLoans		1,458,000,000
Loans and receivables	274,264,000	85,806,000
Loans [Member] \| securities [Member]
Disclosure of financial assets [line items]
Loans and receivables	4,401,121,000	5,902,540
Credit card [Member] \| Non revolving consumer loans [Member]
Disclosure of financial assets [line items]
Loans and receivables	S/ 2,536,448,000	S/ 2,343,079,000

Loans, net - Summary of portfol

Loans, net - Summary of portfolio classified by maturity dates (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of provision matrix [line items]
Direct loans	S/ 43,005,583	S/ 40,519,423
Past due and under legal collection loans [member]
Disclosure of provision matrix [line items]
Direct loans	44,688,222	43,081,904
Commercial loans [member]
Disclosure of provision matrix [line items]
Direct loans	638,960	251,799
Consumer loans [member]
Disclosure of provision matrix [line items]
Direct loans	365,929	753,497
Mortgage loans [member]
Disclosure of provision matrix [line items]
Direct loans	275,526	314,083
Small and micro-business loans [member]
Disclosure of provision matrix [line items]
Direct loans	274,264	85,806
Up to 4 months [member] \| Past due and under legal collection loans [member]
Disclosure of provision matrix [line items]
Direct loans	512,669	259,557
Up to 4 months [member] \| Commercial loans [member]
Disclosure of provision matrix [line items]
Direct loans	226,342	20,051
Up to 4 months [member] \| Consumer loans [member]
Disclosure of provision matrix [line items]
Direct loans	77,144	159,745
Up to 4 months [member] \| Mortgage loans [member]
Disclosure of provision matrix [line items]
Direct loans	32,230	42,906
Up to 4 months [member] \| Small and micro-business loans [member]
Disclosure of provision matrix [line items]
Direct loans	176,953	36,855
Over 4 months [member] \| Past due and under legal collection loans [member]
Disclosure of provision matrix [line items]
Direct loans	515,237	725,715
Over 4 months [member] \| Commercial loans [member]
Disclosure of provision matrix [line items]
Direct loans	187,670	72,162
Over 4 months [member] \| Consumer loans [member]
Disclosure of provision matrix [line items]
Direct loans	205,038	520,026
Over 4 months [member] \| Mortgage loans [member]
Disclosure of provision matrix [line items]
Direct loans	65,878	124,480
Over 4 months [member] \| Small and micro-business loans [member]
Disclosure of provision matrix [line items]
Direct loans	56,651	9,047
Under legal collection [member] \| Past due and under legal collection loans [member]
Disclosure of provision matrix [line items]
Direct loans	526,773	419,913
Under legal collection [member] \| Commercial loans [member]
Disclosure of provision matrix [line items]
Direct loans	224,948	159,586
Under legal collection [member] \| Consumer loans [member]
Disclosure of provision matrix [line items]
Direct loans	83,747	73,726
Under legal collection [member] \| Mortgage loans [member]
Disclosure of provision matrix [line items]
Direct loans	177,418	146,697
Under legal collection [member] \| Small and micro-business loans [member]
Disclosure of provision matrix [line items]
Direct loans	40,660	39,904
Gross carrying amount [member]
Disclosure of provision matrix [line items]
Direct loans	43,133,543	41,676,719
Gross carrying amount [member] \| Up to 1 month [member]
Disclosure of provision matrix [line items]
Direct loans	3,345,496	3,107,011
Gross carrying amount [member] \| From 1 to 3 months [member]
Disclosure of provision matrix [line items]
Direct loans	5,935,876	4,197,570
Gross carrying amount [member] \| From 3 months to 1 year [member]
Disclosure of provision matrix [line items]
Direct loans	10,222,266	9,619,503
Gross carrying amount [member] \| From 1 to 5 years [member]
Disclosure of provision matrix [line items]
Direct loans	18,131,367	19,720,158
Gross carrying amount [member] \| Over 5 years [member]
Disclosure of provision matrix [line items]
Direct loans	S/ 5,498,538	S/ 5,032,477

Loans, net - Disclosure Of Matu

Loans, net - Disclosure Of Maturity Analysis For Financial Liabilities (Detail) - Gross carrying amount [member] - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	S/ 4,621,837	S/ 8,757,800
Expected loss	1,140,196	2,846,592
30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	2,825,245	5,718,511
Expected loss	318,953	976,357
90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,505	1,136,642
Expected loss	709	883,880
30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	459,359	565,291
Expected loss	104,420	187,795
90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,335,728	1,337,356
Expected loss	716,114	798,560
Commercial loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	2,339,176	3,068,567
Expected loss	274,302	208,470
Commercial loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,663,448	2,769,968
Expected loss	60,842	112,532
Commercial loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	134	28,333
Expected loss	20	1,108
Commercial loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	136,838	31,802
Expected loss	17,750	4,453
Commercial loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	538,756	238,464
Expected loss	195,690	90,377
Consumer loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,145,874	3,734,286
Expected loss	599,260	2,328,072
Consumer loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	620,485	1,598,404
Expected loss	195,221	735,773
Consumer loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	578	984,092
Expected loss	509	822,442
Consumer loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	170,429	432,275
Expected loss	67,998	165,829
Consumer loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	354,382	719,515
Expected loss	335,532	604,028
Mortgages loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	567,444	1,400,847
Expected loss	142,531	176,861
Mortgages loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	246,833	881,913
Expected loss	33,713	55,579
Mortgages loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	232	123,737
Expected loss	83	59,910
Mortgages loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	52,083	75,454
Expected loss	8,968	7,203
Mortgages loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	268,296	319,743
Expected loss	99,767	54,169
Small and micro-business loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	569,343	554,100
Expected loss	124,103	133,189
Small and micro-business loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	294,479	468,226
Expected loss	29,177	72,473
Small and micro-business loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	561	480
Expected loss	97	420
Small and micro-business loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	100,009	25,760
Expected loss	9,704	10,310
Small and micro-business loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	174,294	59,634
Expected loss	85,125	49,986
Stage 2 [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	3,284,604	6,283,802
Expected loss	423,373	1,164,152
Stage 2 [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	2,825,245	5,718,511
Expected loss	318,953	976,357
Stage 2 [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	459,359	565,291
Expected loss	104,420	187,795
Stage 2 [member] \| Commercial loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,800,286	2,801,770
Expected loss	78,592	116,985
Stage 2 [member] \| Commercial loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,663,448	2,769,968
Expected loss	60,842	112,532
Stage 2 [member] \| Commercial loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	136,838	31,802
Expected loss	17,750	4,453
Stage 2 [member] \| Consumer loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	790,914	2,030,679
Expected loss	263,219	901,602
Stage 2 [member] \| Consumer loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	620,485	1,598,404
Expected loss	195,221	735,773
Stage 2 [member] \| Consumer loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	170,429	432,275
Expected loss	67,998	165,829
Stage 2 [member] \| Mortgages loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	298,916	957,367
Expected loss	42,681	62,782
Stage 2 [member] \| Mortgages loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	246,833	881,913
Expected loss	33,713	55,579
Stage 2 [member] \| Mortgages loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	52,083	75,454
Expected loss	8,968	7,203
Stage 2 [member] \| Small and micro-business loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	394,488	493,986
Expected loss	38,881	82,783
Stage 2 [member] \| Small and micro-business loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	294,479	468,226
Expected loss	29,177	72,473
Stage 2 [member] \| Small and micro-business loans [member] \| 30 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	100,009	25,760
Expected loss	9,704	10,310
Stage 3 [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,337,233	2,473,998
Expected loss	716,823	1,682,440
Stage 3 [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,505	1,136,642
Expected loss	709	883,880
Stage 3 [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	1,335,728	1,337,356
Expected loss	716,114	798,560
Stage 3 [member] \| Commercial loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	538,890	266,797
Expected loss	195,710	91,485
Stage 3 [member] \| Commercial loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	134	28,333
Expected loss	20	1,108
Stage 3 [member] \| Commercial loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	538,756	238,464
Expected loss	195,690	90,377
Stage 3 [member] \| Consumer loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	354,960	1,703,607
Expected loss	336,041	1,426,470
Stage 3 [member] \| Consumer loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	578	984,092
Expected loss	509	822,442
Stage 3 [member] \| Consumer loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	354,382	719,515
Expected loss	335,532	604,028
Stage 3 [member] \| Mortgages loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	268,528	443,480
Expected loss	99,850	114,079
Stage 3 [member] \| Mortgages loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	232	123,737
Expected loss	83	59,910
Stage 3 [member] \| Mortgages loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	268,296	319,743
Expected loss	99,767	54,169
Stage 3 [member] \| Small and micro-business loans [member]
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	174,855	60,114
Expected loss	85,222	50,406
Stage 3 [member] \| Small and micro-business loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	561	480
Expected loss	97	420
Stage 3 [member] \| Small and micro-business loans [member] \| 90 days
Disclosure Of Maturity Analysis For Financial Liabilities [Line Items]
Gross amount	174,294	59,634
Expected loss	S/ 85,125	S/ 49,986

Loans, net - Summary of Expecte

Loans, net - Summary of Expected Credit Losses by Economic Sector for Direct Loans (Detail) - Direct Loans [Member] - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 44,688,222	S/ 43,081,904
Expected credit loss	S/ 2,064,917	S/ 2,984,851
Percentage expected credit loss	4.60%	6.90%
Consumer Loan [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 12,514,499	S/ 11,416,175
Expected credit loss	S/ 1,401,681	S/ 2,413,393
Percentage expected credit loss	11.20%	21.10%
Mortgage Loans [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 8,552,304	S/ 7,721,267
Expected credit loss	S/ 155,200	S/ 187,984
Percentage expected credit loss	1.80%	2.40%
Commerce [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 5,187,886	S/ 5,341,880
Expected credit loss	S/ 251,958	S/ 165,338
Percentage expected credit loss	4.90%	3.10%
Manufacturing [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 4,751,212	S/ 4,135,394
Expected credit loss	S/ 53,630	S/ 56,776
Percentage expected credit loss	1.10%	1.40%
Professional Scientific and Technical Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 4,009,559	S/ 4,022,990
Expected credit loss	S/ 62,835	S/ 36,499
Percentage expected credit loss	1.60%	0.90%
Communications Storage And Transportation [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 1,509,789	S/ 1,837,173
Expected credit loss	S/ 50,867	S/ 44,419
Percentage expected credit loss	3.40%	2.40%
Agriculture [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 1,777,363	S/ 1,483,220
Expected credit loss	S/ 4,561	S/ 3,626
Percentage expected credit loss	0.30%	0.20%
Electricity Gas Water And Oil [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 919,513	S/ 1,072,390
Expected credit loss	S/ 3,456	S/ 10,235
Percentage expected credit loss	0.40%	1.00%
Leaseholds and Real Estate Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 694,507	S/ 938,047
Expected credit loss	S/ 17,941	S/ 17,589
Percentage expected credit loss	2.60%	1.90%
Construction And Infrastructure [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 771,912	S/ 936,383
Expected credit loss	S/ 38,979	S/ 23,883
Percentage expected credit loss	5.00%	2.60%
Others [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 3,999,678	S/ 4,176,985
Expected credit loss	S/ 23,809	S/ 25,109
Percentage expected credit loss	0.60%	0.60%
Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 40,522,481	S/ 34,893,278
Expected credit loss	S/ 956,456	S/ 180,241
Percentage expected credit loss	2.40%	0.50%
Stage 1 [member] \| Consumer Loan [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 11,368,625	S/ 7,681,889
Expected credit loss	S/ 802,421	S/ 85,321
Percentage expected credit loss	7.10%	1.10%
Stage 1 [member] \| Mortgage Loans [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 7,984,860	S/ 6,320,420
Expected credit loss	S/ 12,669	S/ 11,123
Percentage expected credit loss	0.20%	0.20%
Stage 1 [member] \| Commerce [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 4,312,851	S/ 4,507,639
Expected credit loss	S/ 66,774	S/ 24,187
Percentage expected credit loss	1.50%	0.50%
Stage 1 [member] \| Manufacturing [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 4,302,980	S/ 3,620,700
Expected credit loss	S/ 15,944	S/ 10,973
Percentage expected credit loss	0.40%	0.30%
Stage 1 [member] \| Professional Scientific and Technical Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 3,730,237	S/ 3,744,307
Expected credit loss	S/ 22,647	S/ 15,209
Percentage expected credit loss	0.60%	0.40%
Stage 1 [member] \| Communications Storage And Transportation [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 1,212,288	S/ 1,374,402
Expected credit loss	S/ 13,393	S/ 6,146
Percentage expected credit loss	1.10%	0.40%
Stage 1 [member] \| Agriculture [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 1,726,488	S/ 1,379,700
Expected credit loss	S/ 2,547	S/ 1,726
Percentage expected credit loss	0.10%	0.10%
Stage 1 [member] \| Electricity Gas Water And Oil [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 863,358	S/ 757,907
Expected credit loss	S/ 2,856	S/ 1,291
Percentage expected credit loss	0.30%	0.20%
Stage 1 [member] \| Leaseholds and Real Estate Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 487,331	S/ 837,719
Expected credit loss	S/ 3,701	S/ 13,063
Percentage expected credit loss	0.80%	1.60%
Stage 1 [member] \| Construction And Infrastructure [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 651,956	S/ 662,430
Expected credit loss	S/ 4,747	S/ 3,806
Percentage expected credit loss	0.70%	0.60%
Stage 1 [member] \| Others [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 3,881,507	S/ 4,006,165
Expected credit loss	S/ 8,757	S/ 7,396
Percentage expected credit loss	0.20%	0.20%
Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 2,853,565	S/ 5,744,690
Expected credit loss	S/ 404,881	S/ 1,145,207
Percentage expected credit loss	14.20%	19.90%
Stage 2 [member] \| Consumer Loan [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 790,914	S/ 2,030,679
Expected credit loss	S/ 263,219	S/ 901,602
Percentage expected credit loss	33.30%	44.40%
Stage 2 [member] \| Mortgage Loans [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 298,916	S/ 957,367
Expected credit loss	S/ 42,681	S/ 62,782
Percentage expected credit loss	14.30%	6.60%
Stage 2 [member] \| Commerce [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 587,020	S/ 713,080
Expected credit loss	S/ 56,404	S/ 88,353
Percentage expected credit loss	9.60%	12.40%
Stage 2 [member] \| Manufacturing [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 357,496	S/ 454,798
Expected credit loss	S/ 8,059	S/ 24,617
Percentage expected credit loss	2.30%	5.40%
Stage 2 [member] \| Professional Scientific and Technical Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 183,600	S/ 251,939
Expected credit loss	S/ 9,045	S/ 12,549
Percentage expected credit loss	4.90%	5.00%
Stage 2 [member] \| Communications Storage And Transportation [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 201,274	S/ 411,371
Expected credit loss	S/ 8,637	S/ 22,008
Percentage expected credit loss	4.30%	5.30%
Stage 2 [member] \| Agriculture [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 39,153	S/ 103,184
Expected credit loss	S/ 342	S/ 1,781
Percentage expected credit loss	0.90%	1.70%
Stage 2 [member] \| Electricity Gas Water And Oil [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 55,895	S/ 314,483
Expected credit loss	S/ 439	S/ 8,944
Percentage expected credit loss	0.80%	2.80%
Stage 2 [member] \| Leaseholds and Real Estate Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 172,016	S/ 98,070
Expected credit loss	S/ 1,789	S/ 3,318
Percentage expected credit loss	1.00%	3.40%
Stage 2 [member] \| Construction And Infrastructure [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 69,781	S/ 245,735
Expected credit loss	S/ 9,451	S/ 4,683
Percentage expected credit loss	13.50%	1.90%
Stage 2 [member] \| Others [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 97,500	S/ 163,984
Expected credit loss	S/ 4,815	S/ 14,570
Percentage expected credit loss	4.90%	8.90%
Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 1,312,176	S/ 2,443,936
Expected credit loss	S/ 703,580	S/ 1,659,403
Percentage expected credit loss	53.60%	67.90%
Stage 3 [member] \| Consumer Loan [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 354,960	S/ 1,703,607
Expected credit loss	S/ 336,041	S/ 1,426,470
Percentage expected credit loss	94.70%	83.70%
Stage 3 [member] \| Mortgage Loans [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 268,528	S/ 443,480
Expected credit loss	S/ 99,850	S/ 114,079
Percentage expected credit loss	37.20%	25.70%
Stage 3 [member] \| Commerce [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 288,015	S/ 121,161
Expected credit loss	S/ 128,780	S/ 52,798
Percentage expected credit loss	44.70%	43.60%
Stage 3 [member] \| Manufacturing [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 90,736	S/ 59,896
Expected credit loss	S/ 29,627	S/ 21,186
Percentage expected credit loss	32.70%	35.40%
Stage 3 [member] \| Professional Scientific and Technical Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 95,722	S/ 26,744
Expected credit loss	S/ 31,143	S/ 8,741
Percentage expected credit loss	32.50%	32.70%
Stage 3 [member] \| Communications Storage And Transportation [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 96,227	S/ 51,400
Expected credit loss	S/ 28,837	S/ 16,265
Percentage expected credit loss	30.00%	31.60%
Stage 3 [member] \| Agriculture [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 11,722	S/ 336
Expected credit loss	S/ 1,672	S/ 119
Percentage expected credit loss	14.30%	35.40%
Stage 3 [member] \| Electricity Gas Water And Oil [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 260	S/ 0
Expected credit loss	S/ 161	S/ 0
Percentage expected credit loss	61.90%	0.00%
Stage 3 [member] \| Leaseholds and Real Estate Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 35,160	S/ 2,258
Expected credit loss	S/ 12,451	S/ 1,208
Percentage expected credit loss	35.40%	53.50%
Stage 3 [member] \| Construction And Infrastructure [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 50,175	S/ 28,218
Expected credit loss	S/ 24,781	S/ 15,394
Percentage expected credit loss	49.40%	54.60%
Stage 3 [member] \| Others [Member]
Disclosure of Expected Credit Losses by Economic Sector for Direct Loans [Line Items]
Carrying amount	S/ 20,671	S/ 6,836
Expected credit loss	S/ 10,237	S/ 3,143
Percentage expected credit loss	49.50%	46.00%

Loans, net - Summary of Expec_2

Loans, net - Summary of Expected Credit Losses by Economic Sector for Indirect Loans (Detail) - Indirect Loans [Member] - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 4,440,458	S/ 4,611,931
Expected credit loss	S/ 40,329	S/ 57,723
Percentage expected credit loss	0.90%	1.30%
Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 3,984,362	S/ 4,042,757
Expected credit loss	S/ 8,594	S/ 15,741
Percentage expected credit loss	0.20%	0.40%
Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 431,039	S/ 539,112
Expected credit loss	S/ 18,492	S/ 18,945
Percentage expected credit loss	4.30%	3.50%
Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 25,057	S/ 30,062
Expected credit loss	S/ 13,243	S/ 23,037
Percentage expected credit loss	52.90%	76.60%
Commerce [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 240,505	S/ 221,019
Expected credit loss	S/ 511	S/ 1,225
Percentage expected credit loss	0.20%	0.60%
Commerce [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 238,699	S/ 189,119
Expected credit loss	S/ 382	S/ 502
Percentage expected credit loss	0.20%	0.30%
Commerce [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 1,726	S/ 31,163
Expected credit loss	S/ 78	S/ 440
Percentage expected credit loss	4.50%	1.40%
Commerce [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 80	S/ 737
Expected credit loss	S/ 51	S/ 283
Percentage expected credit loss	63.80%	38.40%
Manufacturing [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 409,550	S/ 246,481
Expected credit loss	S/ 292	S/ 581
Percentage expected credit loss	0.10%	0.20%
Manufacturing [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 409,193	S/ 238,672
Expected credit loss	S/ 288	S/ 481
Percentage expected credit loss	0.10%	0.20%
Manufacturing [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 357	S/ 7,790
Expected credit loss	S/ 4	S/ 87
Percentage expected credit loss	1.10%	1.10%
Manufacturing [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 0	S/ 19
Expected credit loss	S/ 0	S/ 13
Percentage expected credit loss	0.00%	68.40%
Professional Scientific and Technical Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 1,251,799	S/ 915,923
Expected credit loss	S/ 2,691	S/ 4,647
Percentage expected credit loss	0.20%	0.50%
Professional Scientific and Technical Activities [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 1,200,833	S/ 891,772
Expected credit loss	S/ 1,651	S/ 3,656
Percentage expected credit loss	0.10%	0.40%
Professional Scientific and Technical Activities [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 50,564	S/ 21,881
Expected credit loss	S/ 992	S/ 477
Percentage expected credit loss	2.00%	2.20%
Professional Scientific and Technical Activities [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 402	S/ 2,270
Expected credit loss	S/ 48	S/ 514
Percentage expected credit loss	11.90%	22.60%
Communications Storage And Transportation [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 675,670	S/ 747,694
Expected credit loss	S/ 590	S/ 1,364
Percentage expected credit loss	0.10%	0.20%
Communications Storage And Transportation [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 565,359	S/ 603,710
Expected credit loss	S/ 416	S/ 1,004
Percentage expected credit loss	0.10%	0.20%
Communications Storage And Transportation [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 110,311	S/ 143,854
Expected credit loss	S/ 174	S/ 274
Percentage expected credit loss	0.20%	0.20%
Communications Storage And Transportation [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 0	S/ 130
Expected credit loss	S/ 0	S/ 86
Percentage expected credit loss	0.00%	66.20%
Agriculture [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 3,210	S/ 20,700
Expected credit loss	S/ 4	S/ 73
Percentage expected credit loss	0.10%	0.40%
Agriculture [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 3,190	S/ 20,679
Expected credit loss	S/ 2	S/ 72
Percentage expected credit loss	0.10%	0.30%
Agriculture [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 4	S/ 21
Expected credit loss	S/ 0	S/ 1
Percentage expected credit loss	0.00%	4.80%
Agriculture [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 16
Expected credit loss	S/ 2
Percentage expected credit loss	12.50%	0.00%
Electricity Gas Water And Oil [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 143,789	S/ 160,798
Expected credit loss	S/ 89	S/ 306
Percentage expected credit loss	0.10%	0.20%
Electricity Gas Water And Oil [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 143,789	S/ 152,812
Expected credit loss	S/ 89	S/ 244
Percentage expected credit loss	0.10%	0.20%
Electricity Gas Water And Oil [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 0	S/ 7,986
Expected credit loss	S/ 0	S/ 62
Percentage expected credit loss	0.00%	0.80%
Electricity Gas Water And Oil [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount
Expected credit loss
Percentage expected credit loss	0.00%	0.00%
Leaseholds and Real Estate Activities [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 88,996	S/ 105,503
Expected credit loss	S/ 662	S/ 1,879
Percentage expected credit loss	0.70%	1.80%
Leaseholds and Real Estate Activities [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 72,809	S/ 81,405
Expected credit loss	S/ 412	S/ 1,521
Percentage expected credit loss	0.60%	1.90%
Leaseholds and Real Estate Activities [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 16,187	S/ 24,098
Expected credit loss	S/ 250	S/ 358
Percentage expected credit loss	1.50%	1.50%
Leaseholds and Real Estate Activities [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount
Expected credit loss
Percentage expected credit loss	0.00%	0.00%
Construction And Infrastructure [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 695,251	S/ 971,394
Expected credit loss	S/ 22,648	S/ 33,384
Percentage expected credit loss	3.30%	3.40%
Construction And Infrastructure [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 501,712	S/ 750,220
Expected credit loss	S/ 4,785	S/ 6,486
Percentage expected credit loss	1.00%	0.90%
Construction And Infrastructure [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 168,980	S/ 194,386
Expected credit loss	S/ 4,721	S/ 4,837
Percentage expected credit loss	2.80%	2.50%
Construction And Infrastructure [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 24,559	S/ 26,788
Expected credit loss	S/ 13,142	S/ 22,061
Percentage expected credit loss	53.50%	82.40%
Others [Member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 931,688	S/ 1,222,419
Expected credit loss	S/ 12,842	S/ 14,264
Percentage expected credit loss	1.40%	1.20%
Others [Member] \| Stage 1 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 848,778	S/ 1,114,368
Expected credit loss	S/ 569	S/ 1,775
Percentage expected credit loss	0.10%	0.20%
Others [Member] \| Stage 2 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 82,910	S/ 107,933
Expected credit loss	S/ 12,273	S/ 12,409
Percentage expected credit loss	14.80%	11.50%
Others [Member] \| Stage 3 [member]
Disclosure of Expected Credit Losses by Economic Sector For Indirect Loans [Line Items]
Carrying amount	S/ 0	S/ 118
Expected credit loss	S/ 0	S/ 80
Percentage expected credit loss	0.00%	67.80%

Investment property - Summary o

Investment property - Summary of investment property (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of detailed information about investment property [line items]
Investment property	S/ 1,224,454	S/ 1,043,978	S/ 972,096	S/ 986,538
Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	429,210	361,218
Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	762,690	647,778
Level 3 of fair value hierarchy [member]
Disclosure of detailed information about investment property [line items]
Investment property	32,554	34,982
Level 3 of fair value hierarchy [member] \| San Isidro – Lima \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 281,535	241,112
Investment Property year of Acquisition or Construction	2009 years
Investment Property Valuation Methodology	Appraisal
Level 3 of fair value hierarchy [member] \| San Martín de Porres – Lima \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 66,408	79,080
Investment Property year of Acquisition or Construction	2015 years
Investment Property Valuation Methodology	Appraisal
Level 3 of fair value hierarchy [member] \| Piura \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 116,595	107,992
Investment Property Valuation Methodology	DCF/Appraisal
Level 3 of fair value hierarchy [member] \| Piura \| Buildings [member] \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Investment Property year of Acquisition or Construction	2008 years
Level 3 of fair value hierarchy [member] \| Piura \| Buildings [member] \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Investment Property year of Acquisition or Construction	2020 years
Level 3 of fair value hierarchy [member] \| Sullana \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 19,818	17,703
Investment Property year of Acquisition or Construction	2012 years
Investment Property Valuation Methodology	Appraisal
Level 3 of fair value hierarchy [member] \| Santa Clara – Lima \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 17,906	14,162
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	Appraisal
Level 3 of fair value hierarchy [member] \| Others \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 9,680	9,161
Investment Property Valuation Methodology	Appraisal / Cost
Level 3 of fair value hierarchy [member] \| Others \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 22,957	22,229
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Talara \| Real Plaza Shopping Malls [Member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 32,554	34,982
Investment Property year of Acquisition or Construction	2015 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Orquídeas - San Isidro - Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 153,452	158,825
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Ate Vitarte - Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 116,432	109,980
Investment Property year of Acquisition or Construction	2006 years
Investment Property Valuation Methodology	DCF/Appraisal
Level 3 of fair value hierarchy [member] \| Chorrillos – Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 67,043	67,424
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Chimbote \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 44,212	42,805
Investment Property year of Acquisition or Construction	2015 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Maestro – Huancayo \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 31,965	32,395
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Cusco \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 30,852	31,586
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Panorama – Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 20,509	20,449
Investment Property year of Acquisition or Construction	2016 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Pardo y Aliaga – Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 19,569	21,285
Investment Property year of Acquisition or Construction	2008 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Trujillo \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 17,681	18,111
Investment Property year of Acquisition or Construction	2016 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Cercado de Lima – Lima \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 16,025	14,697
Investment Property year of Acquisition or Construction	2017 years
Investment Property Valuation Methodology	DCF
Level 3 of fair value hierarchy [member] \| Nuevo Chimbote \| Land [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 33,863	0
Investment Property year of Acquisition or Construction	2021 days
Investment Property Valuation Methodology	Appraisal
Level 3 of fair value hierarchy [member] \| Paseo Del Bosque \| Buildings [member]
Disclosure of detailed information about investment property [line items]
Investment property	S/ 105,398	S/ 0
Investment Property year of Acquisition or Construction	2021 days
Investment Property Valuation Methodology	DCF

Investment property - Summary_2

Investment property - Summary of gain on investment properties (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about investment property [abstract]
Income from rental of investment property	S/ 57,430	S/ 39,491	S/ 48,839
Gain on valuation of investment property	21,969	5,438	54,493
(Loss) gain on sale of investment property		0	(7,164)
Total	S/ 79,399	S/ 44,929	S/ 96,168

Investment property - Summary_3

Investment property - Summary of movement of investment property (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about investment property [abstract]
Beginning of year balances	S/ 1,043,978	S/ 972,096	S/ 986,538
Additions	156,892	61,243	60,865
Sales		0	(129,800)
Valuation gain	21,969	5,438	54,493
Net transfers	1,615	5,201	0
Ending balance	S/ 1,224,454	S/ 1,043,978	S/ 972,096

Investment property - Additiona

Investment property - Additional information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2019
Interseguro Compaa de Seguros SA [Member]
Disclosure of detailed information about investment property [line items]
Loss on sale of investment property		S/ 7,164,000
Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Minimum Rental Income Period	20 years
Top of range [member]
Disclosure of detailed information about investment property [line items]
Minimum Rental Income Period	25 years

Investment property - Summary_4

Investment property - Summary of average price of land (Detail)	12 Months Ended
	Dec. 31, 2021USD-Per-Sq-Meter
San Isidro – Lima \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	7,047
San Isidro – Lima \| Weighted average [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	7,952
San Isidro – Lima \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	8,800
San Martin de Porres – Lima \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	1,800
San Martin de Porres – Lima \| Weighted average [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	1,850
San Martin de Porres – Lima \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	2,000
Piura \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	407
Piura \| Weighted average [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	489
Piura \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	550
Ate Vitarte - Lima \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	800
Ate Vitarte - Lima \| Weighted average [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	1,069
Ate Vitarte - Lima \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	1,393
Others \| Bottom of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	204
Others \| Weighted average [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	244
Others \| Top of range [member]
Disclosure of detailed information about investment property [line items]
Land Average Price	302

Investment property - Summary_5

Investment property - Summary of assumptions used in valuation of investment property (Detail) - Investment property [member]	Dec. 31, 2021	Dec. 31, 2020
Average ERV
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	99	82.3
Long-term inflation
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	2.6	2.2
Long-term occupancy rate
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	98.4	98.7
Average growth rate of rental income
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	2.6	2.4
Average NOI margin
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	93.4	92
Discount rate
Disclosure of detailed information about investment property [line items]
Valuation and estimation of the market value	9.3	8.7

Investment property - Summary_6

Investment property - Summary of sensitivity analysis in valuation of investment property (Detail) - Investment property [member] - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Average growth rate of rental income
Disclosure of detailed information about investment property [line items]
Increase	0.25%
Decrease	0.25%
Increase	S/ 15,291	S/ 15,735
Decrease	S/ (14,733)	(15,154)
Long-term inflation
Disclosure of detailed information about investment property [line items]
Increase	0.25%
Decrease	0.25%
Increase	S/ 17,592	18,529
Decrease	S/ (16,908)	(17,125)
Discount rate
Disclosure of detailed information about investment property [line items]
Increase	0.50%
Decrease	0.50%
Increase	S/ (48,381)	(44,597)
Decrease	S/ 55,881	S/ 52,029

Investment property - Summary_7

Investment property - Summary of future minimum fixed rental income (Detail) - Investment property [member] - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about investment property [line items]
Future minimum fixed rental income	S/ 1,129,645	S/ 1,054,231
Within 1 year
Disclosure of detailed information about investment property [line items]
Future minimum fixed rental income	62,880	38,264
After 1 year but not more than 5 years
Disclosure of detailed information about investment property [line items]
Future minimum fixed rental income	231,768	175,967
Over 5 years
Disclosure of detailed information about investment property [line items]
Future minimum fixed rental income	S/ 834,997	S/ 840,000

Property, furniture and equip_3

Property, furniture and equipment, net - Summary of movement of property, furniture and equipment (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	S/ 844,427	S/ 844,427	S/ 950,943
Disposals, write-offs and others
Ending balance	815,118	844,427	844,427
Net book value	815,118	844,427	844,427
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Additions	462
Property, plant and equipment not subject to operating leases [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	185,217
Net book value	185,217
Property, plant and equipment not subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	261,667
Net book value	261,667
Property, plant and equipment not subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	103,650
Net book value	103,650
Property, plant and equipment not subject to operating leases [member] \| Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	699
Net book value	699
Property, plant and equipment not subject to operating leases [member] \| InTransit Equipment and WorkInProgress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	57,890
Net book value	57,890
Property, plant and equipment subject to operating leases [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	62,530
Net book value	62,530
Property, plant and equipment subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	142,796
Net book value	142,796
Property, plant and equipment subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	669
Net book value	669
Gross carrying amount [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,781,765	1,800,466	1,352,599
Effect for adoption of IFRS 16		0	341,746
Additions	118,974	75,441	135,145
Transfer (to) from investment property	(2,029)	(4,182)	0
Disposals, write-offs and others	(72,659)	(89,960)	(29,024)
Ending balance	1,826,051	1,781,765	1,800,466
Net book value	1,826,051	1,781,765	1,800,466
Gross carrying amount [member] \| Property, plant and equipment not subject to operating leases [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	185,217
Transfer (to) from investment property	0
Disposals, write-offs and others	0
Ending balance	185,217	185,217
Net book value	185,217	185,217
Gross carrying amount [member] \| Property, plant and equipment not subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	548,014
Additions	33,072
Transfers	7,068
Transfer (to) from investment property	(1,457)
Disposals, write-offs and others	(15,487)
Ending balance	571,210	548,014
Net book value	571,210	548,014
Gross carrying amount [member] \| Property, plant and equipment not subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	641,709
Additions	9,831
Transfers	7,018
Transfer (to) from investment property	(572)
Disposals, write-offs and others	(16,298)
Ending balance	641,688	641,709
Net book value	641,688	641,709
Gross carrying amount [member] \| Property, plant and equipment not subject to operating leases [member] \| Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,264
Disposals, write-offs and others	(203)
Ending balance	1,523	1,264
Net book value	1,523	1,264
Gross carrying amount [member] \| Property, plant and equipment not subject to operating leases [member] \| InTransit Equipment and WorkInProgress [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	28,187
Additions	43,917
Transfers	(14,086)
Disposals, write-offs and others	(128)
Ending balance	57,890	28,187
Net book value	57,890	28,187
Gross carrying amount [member] \| Property, plant and equipment subject to operating leases [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	69,281
Additions	0
Ending balance	69,281	69,281
Net book value	69,281	69,281
Gross carrying amount [member] \| Property, plant and equipment subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	305,801
Additions	31,692
Disposals, write-offs and others	(40,543)
Ending balance	296,950	305,801
Net book value	296,950	305,801
Gross carrying amount [member] \| Property, plant and equipment subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,292
Ending balance	2,292	2,292
Net book value	2,292	2,292
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(937,338)	(849,523)	(730,074)
Transfer (to) from investment property	1,038	360	0
Disposals, write-offs and others	47,299	49,376	27,602
Depreciation of the year	(121,932)	(137,551)	(147,051)
Ending balance	(1,010,933)	(937,338)	(849,523)
Net book value	(1,010,933)	(937,338)	S/ (849,523)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment not subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(304,964)
Transfer (to) from investment property	734
Disposals, write-offs and others	13,785
Depreciation of the year	(19,098)
Ending balance	(309,543)	(304,964)
Net book value	(309,543)	(304,964)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment not subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(510,341)
Transfer (to) from investment property	304
Disposals, write-offs and others	16,017
Depreciation of the year	(44,018)
Ending balance	(538,038)	(510,341)
Net book value	(538,038)	(510,341)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment not subject to operating leases [member] \| Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(862)
Disposals, write-offs and others	156
Depreciation of the year	(118)
Ending balance	(824)	(862)
Net book value	(824)	(862)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment subject to operating leases [member] \| Land [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(4,407)
Depreciation of the year	(2,344)
Ending balance	(6,751)	(4,407)
Net book value	(6,751)	(4,407)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment subject to operating leases [member] \| Buildings Facilities And Leasehold Improvements [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(115,714)
Disposals, write-offs and others	17,341
Depreciation of the year	(55,781)
Ending balance	(154,154)	(115,714)
Net book value	(154,154)	(115,714)
Accumulated depreciation and amortisation [member] \| Property, plant and equipment subject to operating leases [member] \| Fixtures and fittings [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	(1,050)
Depreciation of the year	(573)
Ending balance	(1,623)	(1,050)
Net book value	S/ (1,623)	S/ (1,050)

Property, furniture and equip_4

Property, furniture and equipment, net - Summary of book values of lease liabilities (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance		S/ 269,755	S/ 341,836
Additions		34,052	19,935
Interest expenses, Note 19(a)		14,004	15,288	S/ 16,568
Disposals	[1]	(23,657)	(37,766)
Exchange differences		7,438	5,070
Payments		(66,646)	(74,608)
Ending balance		S/ 234,946	S/ 269,755	S/ 341,836

[1]	These disposals are related to the early termination of lease agreements; see (d) above.

Property, furniture and equip_5

Property, furniture and equipment, net - Summary of amortization schedule of lease liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [line items]
Lease liabilities	S/ 234,946	S/ 269,755	S/ 341,836
2021
Disclosure of detailed information about property, plant and equipment [line items]
Lease liabilities		50,771
2022
Disclosure of detailed information about property, plant and equipment [line items]
Lease liabilities	46,142	43,404
2023 onwards
Disclosure of detailed information about property, plant and equipment [line items]
Lease liabilities	S/ 188,804	S/ 175,580

Property, furniture and equip_6

Property, furniture and equipment, net - Summary of lease related transactions recognized in income statement (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of detailed information about property, plant and equipment [abstract]
Depreciation expenses of right-of-use assets	S/ 58,698	S/ 65,815	S/ 73,740
Interest expenses of lease liabilities, Note 19(a)	14,004	15,288	16,568
Expenses related to short term and low value assets leases	11,841	6,781	5,072
Total amount recognized in the consolidated statement of income	S/ 84,543	S/ 87,884	S/ 95,380

Property, furniture and equip_7

Property, furniture and equipment, net - Additional information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement [Line Items]
Cash outflows for lease obligations	S/ 93,379,000	S/ 89,162,000
IFRS 16 [Member]
Statement [Line Items]
Cash outflows for finance lease installment obligations	66,646,000	74,608,000
IAS 17 [Member]
Statement [Line Items]
Cash outflows for finance lease installment obligations	S/ 26,733,000	S/ 14,554,000

Intangible assets and goodwil_3

Intangible assets and goodwill, net - Summary of movement of intangible assets and cumulative amortization (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		S/ 1,042,585
Disposals and write-offs	[1]	0	S/ 0	S/ (2,233)
Ending balance		1,044,749	1,042,585
Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		1,748,222	1,553,949	1,414,612
Additions and transfers		170,528	196,056	142,539
Disposals and write-offs		(10,606)	(1,783)	(3,202)
Ending balance		1,908,144	1,748,222	1,553,949
Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(705,637)	(574,687)	(460,066)
Amortization of the year		(157,758)	(131,199)	(114,964)
Disposals and write-offs		0	249	343
Ending balance		(863,395)	(705,637)	(574,687)
Net book value		1,044,749	1,042,585	S/ 979,262
Computer software [member] \| Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		898,245
Additions and transfers		143,196
Disposals and write-offs		(43)
Ending balance		1,041,398	898,245
Computer software [member] \| Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(639,222)
Amortization of the year		(136,927)
Disposals and write-offs		0
Ending balance		(776,149)	(639,222)
Net book value		265,249
In Transit Software [Member] \| Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		199,945
Additions and transfers		26,481
Disposals and write-offs		(10,563)
Ending balance		215,863	199,945
In Transit Software [Member] \| Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Net book value		215,863
Value of business acquired [member] \| Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		137,900
Ending balance		137,900	137,900
Value of business acquired [member] \| Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(43,668)
Amortization of the year		(13,790)
Ending balance		(57,458)	(43,668)
Net book value		80,442
Other intangible assets [member] \| Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		81,486
Additions and transfers		851
Disposals and write-offs		0
Ending balance		82,337	81,486
Other intangible assets [member] \| Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		(22,747)
Amortization of the year		(7,041)
Ending balance		(29,788)	(22,747)
Net book value		52,549
Goodwill [member] \| Gross carrying amount [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Beginning balance		430,646
Ending balance		430,646	S/ 430,646
Goodwill [member] \| Accumulated depreciation and amortisation [member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Net book value		S/ 430,646

[1]	During the years 2021, 2020 and 2019, Interbank sold in cash to non-related third parties written-off loan portfolios. The nominal value of the credits sold amounted to S/501,540,000, S/625,406,000 and S/587,895 ,000, respectively.

Intangible assets and goodwil_4

Intangible assets and goodwill, net - Additional information (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Nov. 30, 2017
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Perpetuity growth rate		4.50%	4.50%
Discount rate used in current estimate of value in use		12.50%	12.50%
Cash flows and a perpetuity estimates		10 days	10 years
Disposals and write-offs	[1]	S/ 0	S/ 0	S/ 2,233
Seguros Sura [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Percentage of voting equity interests acquired					99.39%
Hipotecaria Sura [Member]
Disclosure of reconciliation of changes in intangible assets and goodwill [line items]
Percentage of voting equity interests acquired					99.42%

[1]	During the years 2021, 2020 and 2019, Interbank sold in cash to non-related third parties written-off loan portfolios. The nominal value of the credits sold amounted to S/501,540,000, S/625,406,000 and S/587,895 ,000, respectively.

Other accounts receivable and_3

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of assets and liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Financial instruments
Accounts receivable related to derivative financial instruments	S/ 793,361	S/ 395,249
Other accounts receivable, net	455,060	357,783
Accounts receivable from sale of investments	12,366	111,237
Operations in process	86,193	93,933
Assets for technical reserves for claims and premiums by reinsurers	53,104	59,235
Others	22,749	35,952
Total	1,422,833	1,053,389
Non-financial instruments
Payments in advance of Income Tax	255,437	149,356
Investments in associates	99,767	70,344
Deferred charges	75,316	52,939
Realizable assets, received as payment and seized through legal actions	26,871	23,224
Prepaid rights to related entity, Note 27(f)	3,399	3,400
Others	3,831	2,377
Non Financial Assets	464,621	301,640
Total	1,887,454	1,355,029
Financial instruments
Contract liability with investment component	736,637	505,177
Other accounts payable	547,747	421,364
Accounts payable related to derivative financial instruments	413,797	271,326
Lease liabilities	234,946	269,755	S/ 341,836
Accounts payable for acquisitions of investments	17,817	185,432
Operations in process	169,515	175,194
Workers' profit sharing and salaries payable	113,874	110,640
Allowance for Indirect Loan Losses	40,329	57,723
Accounts payable to reinsurers and coinsurers	4,215	7,176
Total	2,278,877	2,003,787
Non-financial instruments
Taxes payable	76,823	38,853
Provision for other contingencies	64,935	48,711
Deferred income	46,145	46,976
Others	10,821	7,825
Non Financial Liabilities	198,724	142,365
Total	S/ 2,477,601	S/ 2,146,152

Other accounts receivable and_4

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of fair value of derivative financial instruments (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021		Dec. 31, 2020
Disclosure of financial assets [line items]
Assets		S/ 314,539	[1]	S/ 233,425	[2]
Liabilities		413,797	[1]	271,326	[2]
Notional amount		15,999,665	[1]	10,800,156	[2]
Notional amount		2,357,967		2,140,011
Effective part recognized in other comprehensive income during the year		81,986		(14,350)
Assets		478,822		161,824
Derivative financial assets		793,361		395,249
Derivative financial liabilities		413,797		271,326
Notional amount		18,357,632		12,940,167
Cross currency swaps Due Jan 2023 [Member]
Disclosure of financial assets [line items]
Assets		0	[1]	0	[2]
Liabilities		92,299	[1]	67,523	[2]
Notional amount		S/ 234,667	[1]	S/ 213,125	[2]
Maturity		January 2023	[1]	January 2023	[2]
Foreign Currency Options [Member]
Disclosure of financial assets [line items]
Assets		S/ 0	[1]	S/ 0	[2]
Liabilities		6	[1]	145	[2]
Notional amount		S/ 1,816	[1]	S/ 22,700	[2]
Maturity		Between Janaury 2022 and June 2022	[1]	Between January 2021 and June 2021	[2]
Cross Currency Swaps Due Jan 2023 [Member]
Disclosure of financial assets [line items]
Notional amount		S/ 1,758,267		S/ 1,596,861
Effective part recognized in other comprehensive income during the year		S/ 37,251		S/ (10,768)
Maturity		January 2023		January 2023
Hedged instruments		Corporate bonds		Corporate bonds
Caption of the consolidated statements of financial position where the hedged item has been recognized		Bonds, notes and obligations outstanding		Bonds, notes and obligations outstanding
Assets		S/ 343,535		S/ 126,839
Cross Currency Swaps Due Oct 27 [Member]
Disclosure of financial assets [line items]
Notional amount		599,700		543,150
Effective part recognized in other comprehensive income during the year		S/ 44,735		S/ (5,904)
Maturity		October 2027		October 2027
Hedged instruments		Senior bond		Senior bonds
Caption of the consolidated statements of financial position where the hedged item has been recognized		Bonds, notes and obligations outstanding		Bonds, notes and obligations outstanding
Assets		S/ 135,287		S/ 34,985
Currency swap contract [member]
Disclosure of financial assets [line items]
Effective part recognized in other comprehensive income during the year	[3]			964
Forward exchange contracts Due Between January 2021 and December 2022 [Member]
Disclosure of financial assets [line items]
Assets	[2]			23,512
Liabilities	[2]			13,935
Notional amount	[2]			S/ 3,661,038
Maturity	[2]			Between January 2021 and December 2022
Interest rate swaps Due Between May 2021 and June 2036 [Member]
Disclosure of financial assets [line items]
Assets	[2]			S/ 140,906
Liabilities	[2]			139,531
Notional amount	[2]			S/ 4,382,535
Maturity	[2]			Between May 2021 and June 2036
Currency swaps Due Between April 2021 and April 2028 [Member]
Disclosure of financial assets [line items]
Assets	[2]			S/ 69,007
Liabilities	[2]			50,192
Notional amount	[2]			S/ 2,520,758
Maturity	[2]			Between April 2021 and April 2028
Currency Swap Contract Period One [Member]
Disclosure of financial assets [line items]
Effective part recognized in other comprehensive income during the year	[3]			S/ 677
Currency Swap Contract Period Two [Member]
Disclosure of financial assets [line items]
Effective part recognized in other comprehensive income during the year	[3]			S/ 681
Forward Exchange Contracts Due Between January 2022 And December 2022 [Member]
Disclosure of financial assets [line items]
Assets	[1]	53,421
Liabilities	[1]	128,250
Notional amount	[1]	S/ 8,631,830
Maturity	[1]	Between January 2022 and December 2022
Interest Rate Swaps Due Between January 2022 And June 2036 [Member]
Disclosure of financial assets [line items]
Assets	[1]	S/ 40,139
Liabilities	[1]	30,325
Notional amount	[1]	S/ 2,969,027
Maturity	[1]	Between January 2022 and June 2036
Currency Swaps Due Between January 2022 And April2028 [Member]
Disclosure of financial assets [line items]
Assets	[1]	S/ 220,979
Liabilities	[1]	162,917
Notional amount	[1]	S/ 4,162,325
Maturity	[1]	Between January 2022 and April 2028

[1]	As of December 31, 2021, 2020 and 2019, the Group recognized losses of S/60,275,000 and for S/39,207,000 and a gain of S/62,183,000, respectively, for valuation of derivative financial instruments held for trading, which were recorded in the caption “Net gain from financial assets at fair value through profit or loss” in the consolidated statement of income.
[2]	Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year.
[3]	As of December 31, 2020, it corresponded to derivative financial instruments whose hedge items were cancelled in 2020.

Other accounts receivable and_5

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of fair value of derivative financial instruments (Parenthetical) (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2021PEN (S/)	Dec. 31, 2021USD ($)	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2019PEN (S/)
Disclosure of financial assets [line items]
Hedge ineffectiveness \| $		$ 0		$ 0
Losses recognised for valuation of derivative financial instruments held fro trading	S/ 24,800		S/ 165,883		S/ 103,210
Senior Notes Due 2020 [Member]
Disclosure of financial assets [line items]
Losses recognised for valuation of derivative financial instruments held fro trading	S/ 60,275,000		S/ 39,207,000		S/ 62,183,000

Other accounts receivable and_6

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of future effect of current cash flow hedges (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about hedges [line items]
Consolidated statement of income – Income (expense)	S/ 44,878	S/ (37,108)
Not later than one year [member]
Disclosure of detailed information about hedges [line items]
Consolidated statement of income – Income (expense)	1,507	(1,123)
Later than one year and not later than three years [member]
Disclosure of detailed information about hedges [line items]
Consolidated statement of income – Income (expense)	20,871	(15,653)
Later than three years [member]
Disclosure of detailed information about hedges [line items]
Consolidated statement of income – Income (expense)	S/ 22,500	S/ (20,332)

Other accounts receivable and_7

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities -Summary of cash flow hedges reclassified to consolidated income statements (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Reclassified gain (loss) for cash flow hedges	S/ 204,047	S/ 156,391
Interest expenses from cash flow hedges
Disclosure of financial assets [line items]
Reclassified gain (loss) for cash flow hedges	(71,009)	(80,954)
Interest income from cash flow hedges
Disclosure of financial assets [line items]
Reclassified gain (loss) for cash flow hedges	57,550	56,208
Expenses for exchange differences from cash flow hedges
Disclosure of financial assets [line items]
Reclassified gain (loss) for cash flow hedges	(128,820)	(53,058)
Income for exchange differences from cash flow hedges
Disclosure of financial assets [line items]
Reclassified gain (loss) for cash flow hedges	S/ 346,326	S/ 234,195

Other accounts receivable and_8

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of hedging instruments and its cash flow hedges due to maturities (Detail) - Currency swap contract [member]	Dec. 31, 2021	Dec. 31, 2020
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional	2,357,967,000	2,140,011,000
Later than one year and not later than five years [member]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional	1,758,267,000	1,596,861,000
Average interest rate in US Dollars	3.38%	3.38%
Average interest rate in Soles	4.87%	4.87%
Average exchange rate Soles / US Dollars	3.26	3.26
Later than five years [member]
Disclosure of information about terms and conditions of hedging instruments and how they affect future cash flows [line items]
Notional	599,700,000	543,150,000
Average interest rate in Soles	1.88%	1.88%
Average exchange rate Soles / US Dollars	3.24	3.24

Other accounts receivable and_9

Other accounts receivable and other assets, net, and other accounts payable, provisions and other liabilities - Summary of derivatives subject to reform of reference interest rate (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020
Position Purchased [Member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 617,426	S/ 1,745,665
Position Purchased [Member] \| Currency swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	737,036	2,035,345
Position Purchased 3 Month LIBOR [Member] \| Interest rate swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 315,555	S/ 1,430,620
Average term in years	[1]	5 years 10 months 24 days	6 years 6 months
Position Purchased 6 Month LIBOR [Member] \| Interest rate swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 301,871	S/ 315,045
Average term in years	[1]	9 years 4 months 24 days	9 years 4 months 24 days
Position Purchased 6 Month LIBOR [Member] \| Currency swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 119,610	S/ 289,680
Average term in years	[1]	2 years 6 months	2 years 7 months 6 days
Position Sold [Member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 846,679	S/ 2,222,551
Position Sold [Member] \| Currency swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	1,077,925	2,809,153
Position Sold 3 Month Libor [Member] \| Interest rate swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 473,042	S/ 1,628,689
Average term in years	[1]	5 years	7 years 1 month 6 days
Position Sold 6 Month Libor [Member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 373,637	S/ 593,862
Average term in years	[1]	8 years 3 months 18 days	3 years 2 months 12 days
Position Sold 6 Month Libor [Member] \| Currency swap contract [member]
Disclosure of financial assets [line items]
Nominal value	[1]	S/ 231,246	S/ 586,602
Average term in years	[1]	2 years 8 months 12 days	2 years 6 months

[1]	Balances as of December 31, 2021, calculated with respect to the new transition date of USD-LIBOR to the benchmark rate (June 2023) for contracts current at said date. As of December 31, 2020, it corresponds to balances calculated taking in reference the prior transition date (December 2021); see Note 3.2.

Deposits and obligations - Summ

Deposits and obligations - Summary of deposits and obligations (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deposits and Obligations [Abstract]
Saving deposits	S/ 22,541,822	S/ 17,852,282
Demand deposits	14,433,164	13,832,262
Time deposits	10,954,233	13,534,993
Compensation for service time	962,596	1,923,698
Other obligations	6,129	6,040
Deposits From Customers	S/ 48,897,944	S/ 47,149,275

Deposits and obligations - Sum

Deposits and obligations - Summary of deposits and obligations (Parenthetical) (Detail)	Apr. 08, 2021	Mar. 27, 2020PEN (S/)	Dec. 31, 2021PEN (S/)thousandsCustomer	Dec. 31, 2020PEN (S/)Clientsthousands
Statement [Line Items]
Deposits and obligations covered by Peruvian Deposit Insurance Fund			S/ 17,180,174,000,000	S/ 14,020,602,000,000
Number of customers \| thousands			12	400
Decree No 033 2020 [Member]
Statement [Line Items]
Maximum amount withdrawal		S/ 2,400,000
Number of clients \| Clients				56,000
Total amount withdrawn				S/ 85,493,000,000
Act No 31171 [Member]
Statement [Line Items]
Total amount withdrawn			S/ 1,630,000,000
Description of withdrawal	withdraw, as a one-off
Percentage of severance indemnity deposits accumulated until the date of the withdrawal			100.00%
Number of customers \| Customer			242,000

Deposits and obligations - Su_2

Deposits and obligations - Summary of time deposits classified by maturity (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	S/ 10,954,233	S/ 13,534,993
Up to 1 month [member]
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	4,679,045	6,983,091
From 1 to 3 months [member]
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	2,205,213	2,208,207
From 3 months to 1 year [member]
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	3,430,805	3,531,496
From 1 to 5 years [member]
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	377,889	539,586
Over 5 years [member]
Summary of time deposits classified by maturity [Line Items]
Balances on term deposits from customers	S/ 261,281	S/ 272,613

Due to banks and corresponden_3

Due to banks and correspondents - Disclosure detail of dues to banks and correspondents (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Banks And Correspondents [Abstract]
Banco Central de Reserva del Perú—BCRP	S/ 6,332,527	S/ 7,736,322
Promotional credit lines	1,595,405	1,453,397
Loans received from foreign entities	322,947	427,278
Loans received from Peruvian entities	226,713	1,117
Bank Acceptance Liabilities Subtotal	8,477,592	9,618,114
Interest and commissions payable	45,257	42,763
Short term	1,068,838	1,769,403
Long term	7,454,011	7,891,474
Total	S/ 8,522,849	S/ 9,660,877

Due to banks and corresponden_4

Due to banks and correspondents - Disclosure detail of dues to banks and correspondents (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2020PEN (S/)	Dec. 31, 2019PEN (S/)
Disclosure Of Dues To Banks And Correspondents [Line Items]
Interest payable		S/ 125,707,000		S/ 144,089,000
Notional amount		18,357,632,000		12,940,167,000
COFIDE [Member] \| Currency Repurchase Obligations [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Repurchase obligations		370,000,000			S/ 520,000,000
Interest payable		19,925,000		12,656,000
Notional amount		S/ 4,183,571,000,000		S/ 5,887,938,000,000
COFIDE [Member] \| Currency Repurchase Obligations [Member] \| Bottom of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	March 2022	March 2022	March 2021 and March 2020	March 2021 and March 2020
Borrowings Effective Annual Interest Rate	$ 2.74	S/ 7.55	$ 2.74	S/ 7.55
COFIDE [Member] \| Currency Repurchase Obligations [Member] \| Top of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	$ 3.29	7.67	$ 3.46	7.67
COFIDE [Member] \| Peruvian Sovereign Bonds And Certificate Of Deposits [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Repurchase obligations		S/ 1,572,624,000		1,328,384,000
Interest payable				S/ 12,197,000
COFIDE [Member] \| Peruvian Sovereign Bonds And Certificate Of Deposits [Member] \| Bottom of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	April 2023 and October 2024	April 2023 and October 2024	March 2021 and July 2024	March 2021 and July 2024
Borrowings Effective Annual Interest Rate \| $	$ 0.50		$ 0.50
COFIDE [Member] \| Peruvian Sovereign Bonds And Certificate Of Deposits [Member] \| Top of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate \| $	2.04		$ 2.92
COFIDE [Member] \| Promotional Credit Lines [Member] \| Bottom of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity			December 2029	December 2029
Borrowings Effective Annual Interest Rate	$ 5.86	S/ 7.55	$ 5.99
COFIDE [Member] \| Promotional Credit Lines [Member] \| Top of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	October 2034	October 2034	January 2027	January 2027
Borrowings Effective Annual Interest Rate	$ 8.39	S/ 7.67	$ 8.39
COFIDE [Member] \| Debit in local Currency [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Repurchase obligations		4,389,903,000,000		S/ 5,887,938,000,000
Interest payable		S/ 11,218,000,000		S/ 14,602,000,000
COFIDE [Member] \| Debit in local Currency [Member] \| Bottom of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	May 2023 and November 2025	May 2023 and November 2025	May 2023 and December 2023	May 2023 and December 2023
Borrowings Effective Annual Interest Rate	$ 0.50		$ 0.50	S/ 7.55
COFIDE [Member] \| Debit in local Currency [Member] \| Top of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate		S/ 8.05	0.51	S/ 7.67
FMV Loans [Member] \| Promotional Credit Lines [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate \| $	$ 7.75		$ 7.75
FMV Loans [Member] \| Promotional Credit Lines [Member] \| Bottom of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	February 2022	February 2022	January 2021	January 2021
Borrowings Effective Annual Interest Rate		S/ 5.00	$ 5
FMV Loans [Member] \| Promotional Credit Lines [Member] \| Top of range [member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings maturity	November 2028	November 2028	December 2045	December 2045
Borrowings Effective Annual Interest Rate		S/ 8.30		S/ 8.30

Due to banks and corresponden_5

Due to banks and correspondents - Loan received from foreign entities (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Detail Of Dues To Foreign Bank [Line Items]
Loan Received From Foreign Entities	S/ 322,947	S/ 427,278
Credit Suisse First Boston [Member] \| SWITZERLAND
Disclosure Detail Of Dues To Foreign Bank [Line Items]
Borrowings Maturity	2022/2021
Loan Received From Foreign Entities	S/ 159,480	217,260
Development Bank Of Latin America [Member] \| Super National [Member]
Disclosure Detail Of Dues To Foreign Bank [Line Items]
Borrowings Maturity	2022
Loan Received From Foreign Entities	S/ 139,545	126,735
Bank J. Safra Sarasin [Member] \| SWITZERLAND
Disclosure Detail Of Dues To Foreign Bank [Line Items]
Borrowings Maturity	2022/2021
Loan Received From Foreign Entities	S/ 23,922	S/ 83,283

Due to banks and corresponden_6

Due to banks and correspondents - Loan received from foreign entities (Parenthetical) (Detail) S/ in Thousands	12 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021PEN (S/)	Dec. 31, 2020USD ($)	Dec. 31, 2020PEN (S/)
Inteligo Bank [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	$ 0.43
Credit Suisse First Boston [Member] \| Inteligo Bank [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	0.65		$ 0.69
Proceeds from long term borrowings	40,000,000,000		60,000,000,000
Bank J Sarfa Sarasin [Member] \| Inteligo Bank [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	0.84		0.85
Proceeds from long term borrowings	6,000,000,000		23,000,000,000
Development Bank Of Latin America Two [Member] \| Inteligo Bank [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Proceeds from long term borrowings	$ 35,000,000,000	S/ 139,545,000	$ 35,000,000,000	S/ 126,735,000
Borrowings Maturity	maturing in 2022	maturing in 2022	maturing in 2022	maturing in 2022
Borrowings adjustment to interest rate basis	0.57%	0.57%
Bottom of range [member] \| Due To Foreign Entities [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	$ 0.43		$ 0.69
Top of range [member] \| Due To Foreign Entities [Member]
Disclosure Of Dues To Banks And Correspondents [Line Items]
Borrowings Effective Annual Interest Rate	$ 1.62		$ 2.87

Due to banks and corresponden_7

Due to banks and correspondents - Disclosure of detail maturities due to banks and correspondents (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Bank acceptance liabilities	S/ 8,522,849	S/ 9,660,877
2020
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Bank acceptance liabilities		1,769,403
2021
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Bank acceptance liabilities	1,068,838	616,029
2022
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Bank acceptance liabilities	3,685,027	6,163,587
2023 onwards
Disclosure of maturity analysis for non-derivative financial liabilities [line items]
Bank acceptance liabilities	S/ 3,768,984	S/ 1,111,858

Bonds, notes and other obliga_3

Bonds, notes and other obligations - Summary of bonds, notes and other obligations (Detail)	Sep. 24, 2019PEN (S/)	Dec. 31, 2021PEN (S/)	Dec. 31, 2021USD ($)	Dec. 31, 2020PEN (S/)	Sep. 30, 2020USD ($)	Jan. 01, 2018USD ($)
Disclosure of detailed information about borrowings [line items]
Amount issued		S/ 18,357,632,000		S/ 12,940,167,000
Borrowings		8,389,672,000		7,778,751,000
Interest payable		S/ 125,707,000		144,089,000
Subordinated Bonds First Program Third A Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Borrowings Maturity		2023
Three Point Three Seven Five Percent Corporate Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Amount issued		S/ 1,758,267,000	$ 441,000,000	1,596,861,000		$ 200,000,000
Subordinated Bonds Third Program Third Single Series [Member]
Disclosure of detailed information about borrowings [line items]
Amount issued \| $					$ 25,000,000
Local Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		S/ 896,091,000		944,965,000
Local Issuances [Member] \| Subordinated Bonds First Program Third A Series [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate, basis		3.50% + VAC
Amount issued		S/ 110,000,000
Borrowings				91,000,000
Local Issuances [Member] \| Subordinated Bonds First Program Eighth A Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		6.91%	6.91%
Interest Payment		Semi-annually
Borrowings Maturity		2022
Amount issued		S/ 137,900,000
Borrowings		137,900,000		137,900,000
Local Issuances [Member] \| Subordinated Bonds First Program [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		S/ 137,900,000		228,900,000
Local Issuances [Member] \| Subordinated Bonds Second Program Second A Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		5.81%	5.81%
Interest Payment		Semi-annually
Borrowings Maturity		2023
Amount issued		S/ 150,000,000
Borrowings		S/ 149,938,000		149,881,000
Local Issuances [Member] \| Subordinated Bonds Second Program Third A Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		7.50%	7.50%
Interest Payment		Semi-annually
Borrowings Maturity		2023
Amount issued \| $			$ 50,000,000
Borrowings		S/ 199,175,000		180,819,000
Local Issuances [Member] \| Subordinated Bonds Second Program [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		S/ 349,113,000		330,700,000
Local Issuances [Member] \| Subordinated Bonds Third Program First - Single Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interseguro
Annual interest rate		6.00%	6.00%
Interest Payment		Semi-annually
Borrowings Maturity		2029
Amount issued \| $			$ 20,000,000
Borrowings		S/ 79,663,000		72,420,000
Local Issuances [Member] \| Subordinated Bonds Third Program Second Single Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interseguro
Annual interest rate		4.34%	4.34%
Interest Payment		Semi-annually
Borrowings Maturity		2029
Amount issued \| $			$ 20,000,000
Borrowings		S/ 79,740,000		72,420,000
Local Issuances [Member] \| Subordinated Bonds Third Program [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		S/ 259,078,000		235,365,000
Local Issuances [Member] \| Corporate Bonds Second Program fifth A Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate, basis		3.41% + VAC
Interest Payment		Semi-annually
Borrowings Maturity		2029
Amount issued		S/ 150,000,000
Borrowings		S/ 150,000,000		150,000,000
Local Issuances [Member] \| Subordinated Bonds Third Program Third Single Series [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interseguro
Annual interest rate		4.84%	4.84%
Interest Payment		Semi-annually
Borrowings Maturity		2030
Amount issued \| $			$ 25,000,000
Borrowings		S/ 99,675,000		90,525,000
International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate, basis		the applicable interest rate will be a floating rate of 3-month LIBOR plus 576 basis points payable quarterly
Borrowings		S/ 7,367,874,000		6,689,697,000
International Issuances [Member] \| Subordinated Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		4.00%	4.00%
Interest Payment		Semi-annually
Borrowings Maturity		2030
Amount issued \| $			$ 300,000,000
Borrowings		S/ 1,188,394,000		1,078,493,000
International Issuances [Member] \| Senior Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		IFS
Annual interest rate		4.125%	4.125%
Interest Payment		Semi-annually
Borrowings Maturity		2027
Amount issued \| $			$ 300,000,000
Borrowings		S/ 1,178,000,000		1,065,482,000
International Issuances [Member] \| Three Point Three Seven Five Percent Corporate Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		3.375%	3.375%
Interest Payment		Semi-annually
Borrowings Maturity		2023
Amount issued \| $			$ 484,895,000
Borrowings		S/ 1,912,330,000		1,714,707,000
International Issuances [Member] \| Five Percent Corporate Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate	5.00%	5.00%	5.00%
Interest Payment		Semi-annually
Borrowings Maturity	2026	2026
Amount issued	S/ 312,000,000	S/ 312,000,000
Borrowings		S/ 311,401,000		311,282,000
International Issuances [Member] \| Three Point Two Five Zero Percent Corporate Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		3.25%	3.25%
Interest Payment		Semi-annually
Borrowings Maturity		2026
Amount issued \| $			$ 400,000,000
Borrowings		S/ 1,584,288,000		1,436,818,000
International Issuances [Member] \| Six point six two five Percentage Subordinated Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Issuer		Interbank
Annual interest rate		6.625%	6.625%
Interest Payment		Semi-annually
Borrowings Maturity		2029
Amount issued \| $			$ 300,000,000
Borrowings		S/ 1,193,461,000		1,082,915,000
Local and International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Borrowings		S/ 8,263,965,000		S/ 7,634,662,000

Bonds, notes and other obliga_4

Bonds, notes and other obligations - Summary of repayment schedule of bonds, notes and other obligations (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about borrowings [line items]
Borrowings	S/ 8,389,672	S/ 7,778,751
2021
Disclosure of detailed information about borrowings [line items]
Borrowings		104,078
2022
Disclosure of detailed information about borrowings [line items]
Borrowings	249,609	137,900
2023
Disclosure of detailed information about borrowings [line items]
Borrowings	2,261,443	2,171,241
2025 onwards
Disclosure of detailed information about borrowings [line items]
Borrowings	S/ 5,878,620	S/ 5,365,532

Bonds, notes and other obliga_5

Bonds, notes and other obligations - Additional Information (Detail)	Jun. 30, 2020USD ($)	Sep. 25, 2019USD ($)	Sep. 24, 2019PEN (S/)	Sep. 19, 2019	Dec. 31, 2021USD ($)	Dec. 31, 2021PEN (S/)	Dec. 31, 2021PEN (S/)	Dec. 31, 2020PEN (S/)	Sep. 30, 2020USD ($)	Jan. 01, 2018USD ($)	Oct. 30, 2017USD ($)
Disclosure of detailed information about borrowings [line items]
Notional amount \| S/							S/ 18,357,632,000	S/ 12,940,167,000
International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Applicable interest rate, description					the applicable interest rate will be a floating rate of 3-month LIBOR plus 576 basis points payable quarterly	the applicable interest rate will be a floating rate of 3-month LIBOR plus 576 basis points payable quarterly
Borrowings, interest rate basis					the applicable interest rate will be a floating rate of 3-month LIBOR plus 576 basis points payable quarterly	the applicable interest rate will be a floating rate of 3-month LIBOR plus 576 basis points payable quarterly
Senior Bonds [Member] \| Cash flow hedges [member]
Disclosure of detailed information about borrowings [line items]
Notional amount											$ 150,000,000
Cash flow hedge, fair value \| S/							S/ 598,050,000	543,150,000
Converted Interest Rate From Hedging					5.06%	5.06%
Senior Bonds [Member] \| International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate					4.125%		4.125%
Notional amount					$ 300,000,000
Borrowings maturity					2027	2027
Senior Bonds First And Second Issuance [Member]
Disclosure of detailed information about borrowings [line items]
Expenses for partial buyback of bonds and for early redemption					$ 12,755,000	S/ 42,270,000
Three Point Three Seven Five Percent Corporate Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Notional amount					$ 441,000,000		S/ 1,758,267,000	S/ 1,596,861,000		$ 200,000,000
Converted Interest Rate From Hedging					4.88%	4.88%
Three Point Three Seven Five Percent Corporate Bonds [Member] \| International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate					3.375%		3.375%
Notional amount					$ 484,895,000
Borrowings maturity					2023	2023
Gain due to application of IFRS 9					$ 4,762,000		S/ 15,286,000
Senior Notes Due 2020 [Member] \| International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate				5.75%	5.75%		5.75%
Notional amount					$ 284,895,000
Borrowings maturity				2020	2020	2020
Borrowings issued to exchange bonds					$ 263,322,000
Borrowings exchange premium					$ 21,573,000
Percentage of bond holder accepted buy back					37.52%	37.52%
Five Percent Corporate Bonds [Member] \| International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate			5.00%		5.00%		5.00%
Notional amount \| S/			S/ 312,000,000				S/ 312,000,000
Borrowings maturity			2026		2026	2026
Three Point Two Five Zero Percent Corporate Bonds [Member] \| International Issuances [Member]
Disclosure of detailed information about borrowings [line items]
Annual interest rate		3.25%
Notional amount		$ 400,000,000
Borrowings maturity		2026
Subordinated Bonds Third Program Third Single Series [Member]
Disclosure of detailed information about borrowings [line items]
Notional amount									$ 25,000,000
Four Point Zero Percentage Subordinated Bonds [Member]
Disclosure of detailed information about borrowings [line items]
Applicable interest rate, description	From that date onwards, in case Interbank does not perform the early redemption, the interest rate will increase by 371.1 basis points
Annual interest rate	4.00%
Notional amount	$ 300,000,000
Borrowings maturity					2030	2030
Debt Instrument Redemption Price Percentage	100.00%
Borrowings, interest rate basis	From that date onwards, in case Interbank does not perform the early redemption, the interest rate will increase by 371.1 basis points

Insurance contract liabilitie_2

Insurance contract liabilities - Disclosure of insurance contracts liability (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Details Of Insurance Contracts Liability [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	S/ 11,958,058	S/ 12,501,723
Insurance Contract By Term [Abstract]
Short term	949,512	1,035,915
Long term	11,008,546	11,465,808
Technical reserves for insurance premiums (b)
Disclosure Details Of Insurance Contracts Liability [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	11,735,995	12,298,075	S/ 11,223,456	S/ 10,057,146
Technical reserves for claims (c)
Disclosure Details Of Insurance Contracts Liability [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	S/ 222,063	S/ 203,648	S/ 203,175	S/ 293,508

Insurance contract liabilitie_3

Insurance contract liabilities - Disclosure of amounts arising from insurance contracts (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	S/ 12,501,723
End of year balances	11,958,058	S/ 12,501,723
Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	12,298,075	11,223,456	S/ 10,057,146
Insurance subscriptions	527,366	283,447	334,052
Acquisition of Mapfre portfolio		292,499
Time passage adjustments	(1,434,195)	200,100	976,303
Maturities and recoveries	(65,587)	(50,654)	(41,353)
Exchange differences	410,336	349,227	(102,692)
End of year balances	11,735,995	12,298,075	11,223,456
Annuities [Member] \| Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	10,448,455	9,741,241	8,716,080
Insurance subscriptions	482,508	249,380	293,860
Time passage adjustments	(1,347,987)	162,654	823,644
Exchange differences	340,703	295,180	(92,343)
End of year balances	9,923,679	10,448,455	9,741,241
Retirement, disability and survival annuities \| Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	745,292	779,455	715,217
Insurance subscriptions	115
Time passage adjustments	(126,955)	(34,163)	64,238
End of year balances	618,452	745,292	779,455
Life insurance contracts [member] \| Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	746,171	630,801	558,347
Insurance subscriptions	11,770	2,259	1,692
Time passage adjustments	131,533	110,102	122,416
Maturities and recoveries	(65,587)	(50,654)	(41,353)
Exchange differences	69,105	53,663	(10,301)
End of year balances	892,992	746,171	630,801
General Insurance \| Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	38,015	41,073	39,683
Insurance subscriptions	30,411	31,808	36,388
Time passage adjustments	(28,112)	(35,167)	(34,950)
Exchange differences	448	301	(48)
End of year balances	40,762	38,015	41,073
SCTR \| Technical reserves for insurance premiums (b)
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Beginning of year balances	320,142	30,886	27,819
Insurance subscriptions	2,562		2,112
Acquisition of Mapfre portfolio		292,499
Time passage adjustments	(62,674)	(3,326)	955
Exchange differences	80	83
End of year balances	S/ 260,110	S/ 320,142	S/ 30,886

Insurance contract liabilitie_4

Insurance contract liabilities - Disclosure of amounts arising from insurance contracts (Parenthetical) (Detail) - Mopfre Portfolio [Member] S/ in Thousands	Jan. 02, 2020PEN (S/)
Disclosure Of Insurance Contract Liabilities [Line Items]
Business combination cash acquired	S/ 246,101,000
Business combination liabilities acquired	292,499,000
Intangible assets relating to insurance contracts	S/ 46,398,000

Insurance contract liabilitie_5

Insurance contract liabilities - Disclosure of composition of contract adjustments with passage of time (Detail) - Technical Reserves for Insurance Premium [Member] - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	S/ (1,434,195)	S/ 200,100	S/ 976,303
Interest Rate Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(1,392,280)	332,536	1,001,073
Age Insured Population Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(229,198)	(190,109)	(79,733)
Inflation And Other Effects [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	187,283	57,673	54,963
Technical Reserves for Insurance Premium [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(1,434,195)	200,100	976,303
Annuities [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(1,347,987)	162,654	823,644
Annuities [Member] \| Interest Rate Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(1,318,573)	333,761	1,001,073
Annuities [Member] \| Age Insured Population Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(325,914)	(257,549)	(168,154)
Annuities [Member] \| Inflation And Other Effects [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	169,545	52,279	54,963
Annuities [Member] \| Technical Reserves for Insurance Premium [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(1,474,942)	128,491	887,882
Life insurance contracts [member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	131,533	110,102	122,416
Life insurance contracts [member] \| Age Insured Population Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	131,533	110,102	122,416
Life insurance contracts [member] \| Technical Reserves for Insurance Premium [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	131,533	110,102	122,416
General Insurance
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(28,112)	(35,167)	(34,950)
General Insurance \| Age Insured Population Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(28,112)	(35,167)	(34,950)
General Insurance \| Technical Reserves for Insurance Premium [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(28,112)	(35,167)	(34,950)
SCTR
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(62,674)	(3,326)	955
SCTR \| Interest Rate Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(73,707)	(1,225)
SCTR \| Age Insured Population Effect [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	(6,705)	(7,495)	955
SCTR \| Inflation And Other Effects [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	17,738	5,394
SCTR \| Technical Reserves for Insurance Premium [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Composition of the adjustments due to time passage	S/ (62,674)	S/ (3,326)	S/ 955

Insurance contract liabilitie_6

Insurance contract liabilities - Disclosure of composition of contract adjustments with passage of time (Parenthetical) (Detail) - Annuities And Retirement Disabilities And Survival Annuities And SCTR Insurance [Member]	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
USD [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Percentage of fluctuation due to increase decrease in rates	3.70%	3.53%	4.54%
PEN [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Percentage of fluctuation due to increase decrease in rates	6.84%	5.07%	5.10%
S Or Vac [Member]
Disclosure Details Of Composition Of Contract Adjustments With Passage Of Time [Line Items]
Percentage of fluctuation due to increase decrease in rates	3.77%	2.05%	1.89%

Insurance contract liabilitie_7

Insurance contract liabilities - Disclosure of technical reserve balances with time (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	S/ 11,958,058	S/ 12,501,723
Technical Reserves For Insurance Claims [Member]
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	222,063	203,648	S/ 203,175	S/ 293,508
Technical Reserves For Insurance Claims [Member] \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	138,620	133,308
Technical Reserves For Insurance Claims [Member] \| IBNR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	83,443	70,340
Technical Reserves For Insurance Claims [Member] \| Annuities [Member]
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	12,233	8,201	3,691	1,812
Technical Reserves For Insurance Claims [Member] \| Annuities [Member] \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	12,233	8,201
Technical Reserves For Insurance Claims [Member] \| Retirement, disability and survival annuities
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	80,052	89,676	116,130	214,061
Technical Reserves For Insurance Claims [Member] \| Retirement, disability and survival annuities \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	61,700	71,473
Technical Reserves For Insurance Claims [Member] \| Retirement, disability and survival annuities \| IBNR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	18,352	18,203
Technical Reserves For Insurance Claims [Member] \| Life insurance contracts [member]
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	105,322	83,712	60,032	55,873
Technical Reserves For Insurance Claims [Member] \| Life insurance contracts [member] \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	46,411	33,093
Technical Reserves For Insurance Claims [Member] \| Life insurance contracts [member] \| IBNR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	58,911	50,619
Technical Reserves For Insurance Claims [Member] \| General Insurance
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	17,897	14,189	13,250	11,616
Technical Reserves For Insurance Claims [Member] \| General Insurance \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	12,514	13,740
Technical Reserves For Insurance Claims [Member] \| General Insurance \| IBNR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	5,383	449
Technical Reserves For Insurance Claims [Member] \| SCTR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	6,559	7,870	S/ 10,072	S/ 10,146
Technical Reserves For Insurance Claims [Member] \| SCTR \| Reported Claims
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	5,762	6,801
Technical Reserves For Insurance Claims [Member] \| SCTR \| IBNR
Disclosure Details Of Technical Reserve Balances With Time [Line Items]
Liabilities under insurance contracts and reinsurance contracts issued	S/ 797	S/ 1,069

Insurance contract liabilitie_8

Insurance contract liabilities - Disclosure of movement in technical reserves (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	S/ 12,501,723
End of year balances	11,958,058	S/ 12,501,723
Technical Reserves For Insurance Claims [Member]
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	203,648	203,175	S/ 293,508
Claims of the period	965,977	785,627	696,373
Adjustments to prior years claims	8,061	19,674	9,933
Payments	(957,762)	(805,939)	(796,431)
Exchange difference	2,139	1,111	(208)
End of year balances	222,063	203,648	203,175
Technical Reserves For Insurance Claims [Member] \| Annuities [Member]
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	8,201	3,691	1,812
Claims of the period	713,226	626,106	594,865
Adjustments to prior years claims	4,135	5,011	2,436
Payments	(713,309)	(626,632)	(595,417)
Exchange difference	(20)	25	(5)
End of year balances	12,233	8,201	3,691
Technical Reserves For Insurance Claims [Member] \| Retirement, disability and survival annuities
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	89,676	116,130	214,061
Claims of the period	75,185	58,841	58,252
Adjustments to prior years claims	(22,096)	(17,764)	(25,756)
Payments	(62,713)	(67,531)	(130,427)
End of year balances	80,052	89,676	116,130
Technical Reserves For Insurance Claims [Member] \| Life insurance contracts [member]
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	83,712	60,032	55,873
Claims of the period	134,615	64,133	29,209
Adjustments to prior years claims	26,629	36,973	24,777
Payments	(142,013)	(78,393)	(49,633)
Exchange difference	2,379	967	(194)
End of year balances	105,322	83,712	60,032
Technical Reserves For Insurance Claims [Member] \| General Insurance
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	14,189	13,250	11,616
Claims of the period	27,622	22,278	13,811
Adjustments to prior years claims	183	(3,064)	7,068
Payments	(23,877)	(18,394)	(19,236)
Exchange difference	(220)	119	(9)
End of year balances	17,897	14,189	13,250
Technical Reserves For Insurance Claims [Member] \| SCTR
Disclosure Detail Of Movement In Technical Reserves [Line Items]
Beginning of year balances	7,870	10,072	10,146
Claims of the period	15,329	14,269	236
Adjustments to prior years claims	(790)	(1,482)	1,408
Payments	(15,850)	(14,989)	(1,718)
End of year balances	S/ 6,559	S/ 7,870	S/ 10,072

Insurance contract liabilitie_9

Insurance contract liabilities - Disclosure of assumptions used in estimation of insurance reserves (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Annuities [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Mortality table	SPP-S-2017, SPP-I-2017 with improvement factor for mortality	SPP-S-2017, SPP-I-2017 with improvement factor for mortality
Annuities [Member] \| S Or Vac [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	3.77%	2.05%
Annuities [Member] \| USD [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	3.70%	3.53%
Annuities [Member] \| PEN [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	6.84%	5.07%
Retirement, disability and survival annuities
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Mortality table	SPP-S-2017, SPP-I-2017 with improvement factor for mortality	SPP-S-2017, SPP-I-2017 with improvement factor for mortality
Retirement, disability and survival annuities \| S Or Vac [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	3.77%	2.05%
SCTR insurance [member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Mortality table	SPP-S-2017, SPP-I-2017 with improvement factor for mortality	SPP-S-2017, SPP-I-2017 with improvement factor for mortality
SCTR insurance [member] \| S Or Vac [Member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	3.77%	2.05%
Life insurance contracts [member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Mortality table	CSO 80 adjustable	CSO 80 adjustable
Life insurance contracts [member] \| Bottom of range [member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	4.00%	4.00%
Life insurance contracts [member] \| Top of range [member]
Disclosure Detail Of Assumptions Used In Estimation Of Insurance Reserves [Line Items]
Technical rates	5.00%	5.00%

Insurance contract liabiliti_10

Insurance contract liabilities - Summary of sensitivity analysis of fair value measurement to changes in unobservable inputs liabilities explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Annuities [Member] \| Changes in interest rate: + 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 8,995,287	S/ 9,363,723
Amount, Increase (Decrease)	S/ (928,392)	S/ (1,084,732)
Percentage	(9.37%)	(10.38%)
Annuities [Member] \| Changes in interest rate: - 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 11,041,604	S/ 11,778,806
Amount, Increase (Decrease)	S/ 1,117,925	S/ 1,330,351
Percentage	11.27%	12.73%
Annuities [Member] \| Changes in mortality table at 105% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 9,823,769	S/ 10,333,990
Amount, Increase (Decrease)	S/ (99,910)	S/ (114,465)
Percentage	(1.01%)	(1.10%)
Annuities [Member] \| Changes in mortality table at 95% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 10,028,431	S/ 10,568,733
Amount, Increase (Decrease)	S/ 104,752	S/ 120,278
Percentage	1.06%	1.15%
Retirement Disability And Survival [Member] \| Changes in interest rate: + 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 557,818	S/ 660,001
Amount, Increase (Decrease)	S/ (60,634)	S/ (85,291)
Percentage	(9.80%)	(11.44%)
Retirement Disability And Survival [Member] \| Changes in interest rate: - 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 691,971	S/ 851,384
Amount, Increase (Decrease)	S/ 73,519	S/ 106,092
Percentage	11.89%	14.23%
Retirement Disability And Survival [Member] \| Changes in mortality table at 105% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 611,223	S/ 735,321
Amount, Increase (Decrease)	S/ (7,229)	S/ (9,971)
Percentage	(1.17%)	(1.34%)
Retirement Disability And Survival [Member] \| Changes in mortality table at 95% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 626,020	S/ 755,775
Amount, Increase (Decrease)	S/ 7,568	S/ 10,483
Percentage	1.22%	1.41%
SCTR insurance [member] \| Changes in interest rate: + 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 228,990	S/ 274,323
Amount, Increase (Decrease)	S/ (31,120)	S/ (45,819)
Percentage	(11.96%)	(14.31%)
SCTR insurance [member] \| Changes in interest rate: - 100 bps [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 299,710	S/ 380,684
Amount, Increase (Decrease)	S/ 39,600	S/ 60,542
Percentage	15.22%	18.91%
SCTR insurance [member] \| Changes in mortality table at 105% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 258,161	S/ 317,191
Amount, Increase (Decrease)	S/ (1,949)	S/ (2,951)
Percentage	(0.75%)	(0.92%)
SCTR insurance [member] \| Changes in mortality table at 95% [Member]
Disclosure Of Amounts Arising From Insurance Contracts [Line Items]
Reserves	S/ 262,143	S/ 323,233
Amount, Increase (Decrease)	S/ 2,033	S/ 3,091
Percentage	0.78%	0.97%

Deferred Income Tax asset and_3

Deferred Income Tax asset and liability - Disclosure of temporary difference unused tax losses and unused tax credits explanatory (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability	S/ 0	S/ (11)
Deferred Tax Liability Asset	142,367	353,565
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred Tax Liability Asset	142,367	353,565
Provision for loan portfolio and other provisions [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	316,208	457,799
Modification of rescheduled loan cash flows [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	4,184	39,641
Deferred income from stand-by letters [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	3,958	3,973
Right-of-use assets [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	3,281	2,613
Net unrealized losses from fluctuation in investments through other comprehensive income [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	3,151	0
Unrealized (loss) gain from derivatives [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	(7,453)	8,688
Leveling of assets and liabilities [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	(27,773)	427
Recording of past-due and refinanced loans (Stages 1, 2, 3) [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	(47,746)	(38,368)
Other Deferred Assets [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Asset	30,029	30,261
Deemed Cost Of Fixed Assets [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability	(62,125)	(59,478)
Amortization Of Intangible Assets Net [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability	(69,465)	(81,101)
Unrealized net gain from fluctuation in investments through other comprehensive income [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability	(56)	(5,332)
Other Deferred Liabilities [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability	(3,826)	(5,558)
Others [member]
Net deferred tax assets and liabilities [abstract]
Net Deferred Tax Asset	0	11
Total Deferred Income Tax Liability Net [Member]
Deferred tax assets and liabilities [abstract]
Deferred Tax Liability Asset	0	11
Reconciliation of changes in deferred tax liability (asset) [abstract]
Deferred Tax Liability Asset	S/ 0	S/ 11

Deferred Income Tax asset and_4

Deferred Income Tax asset and liability - Major components of income tax (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Major Components Of Tax Expense Income [Abstract]
Current - Expense	S/ 296,360	S/ 235,134	S/ 454,772
Deferred - Expense (Income)	205,752	(308,067)	38,554
Income Tax Expense Continuing Operations	S/ 502,112	S/ (72,933)	S/ 493,326

Deferred Income Tax asset and_5

Deferred Income Tax asset and liability - Reconciliation of effective income tax rate (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Reconciliation of accounting profit multiplied by applicable tax rates [abstract]
Income before Income Tax	S/ 2,302,291	S/ 310,616	S/ 1,943,441
Tax Expense Income At Applicable Tax Rate	679,176	91,632	573,315
Tax Effect Of Revenues from Foreign Subsidiaries	(39,498)	(54,020)	(18,570)
Tax Effect Of Revenues Exempt From Taxation 2011	(224,780)	(131,595)	(128,623)
Tax Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss	69,367	28,452	64,303
Tax effect of foreign tax rates	17,847	(7,402)	2,901
Income Tax Expense Continuing Operations	S/ 502,112	S/ (72,933)	S/ 493,326
Accounting Profit Percentage	100.00%	100.00%	100.00%
Applicable Tax Rate	29.50%	29.50%	29.50%
Tax Rate Effect Of Revenues from Foreign Subsidiaries	(1.70%)	(17.40%)	(1.00%)
Tax Rate Effect Of Revenues Exempt From Taxation	(9.80%)	(42.40%)	(6.60%)
Tax Rate Effect Of Expense Not Deductible In Determining Taxable Profit Tax Loss	3.00%	9.20%	3.30%
Tax Rate Effect Of Foreign Tax Rates	0.80%	(2.40%)	0.20%
Average Effective Tax Rate	21.80%	(23.50%)	25.40%

Equity - Additional information

Equity - Additional information (Detail)

Mar. 31, 2022PEN (S/)

Mar. 31, 2022USD ($)$ / shares

Nov. 24, 2021PEN (S/)

Nov. 24, 2021USD ($)$ / shares

Mar. 31, 2021PEN (S/)

Mar. 31, 2021USD ($)$ / shares

Apr. 07, 2020PEN (S/)

Apr. 07, 2020USD ($)$ / shares

Jul. 18, 2019PEN (S/)shares

Apr. 01, 2019PEN (S/)

Apr. 01, 2019USD ($)$ / shares

Jul. 31, 2019PEN (S/)

Jul. 31, 2019USD ($)$ / sharesshares

Dec. 31, 2021PEN (S/)shares

Dec. 31, 2020PEN (S/)shares

Disclosure of classes of share capital [line items]

Common stock, nominal value | $ / shares

$ 0

Common stock, issuance value per share | $ / shares

$ 9.72

IPO, Number of shares issued | shares

2,336,841

IPO, fair value of shares issued

S/ 336,950,000

Subscribed and paid-in common shares | shares

115,447,705

Dividends distribution declared

S/ 751,532,000

$ 202,025,000

S/ 301,757,000

$ 75,038,000

S/ 332,096,000

$ 88,891,000

S/ 654,464,000

$ 197,187,000

Dividends distribution declared, per share | $ / shares

$ 1.75

$ 0.65

$ 0.77

$ 1.75

Regulatory capital requirement

According to Legislative Decree No. 1028 and amendments, Interbank’s regulatory capital must be equal to or higher than 10 percent of the assets and contingent credits weighted by total risk represented by the sum of: the regulatory capital requirement for market risk multiplied by 10, the regulatory capital requirement for operational risk multiplied by 10 and the assets and contingent credits weighted by credit risk.

Additional regulatory capital

S/ 587,350,000

S/ 341,328,000

Percentage of solvency

35.00%

Legal and special reserves

S/ 1,397,030,000

S/ 1,344,250,000

Regulatory capital requirement, Explanation of change

However, through Multiple Official Letter No. 27358-2021, the SBS established that in the period between April 2021 and March 2022, the regulatory capital for financial companies shall be equal or higher than 8 percent. Once this period ends, the regulatory capital shall go back to the percentage initially defined (10 percent of the assets and contingent loans weighted by total risks).

Adaptation period starting at the end of next twelve months

2 years

Distribution Of Dividend [Member]

Disclosure of classes of share capital [line items]

Dividends distribution declared

S/ 698,228,000

$ 202,033,000

Dividends distribution declared, per share | $ / shares

$ 1.75

Interfondos SA Sociedad Administradora de Fondos [Member]

Disclosure of classes of share capital [line items]

Entity shares held by subsidiary, shares | shares

30,074

24,824

Entity shares held by subsidiary, value

S/ 3,363,000

S/ 2,769,000

Issued capital [member]

Disclosure of classes of share capital [line items]

IPO, Number of shares issued | shares

2,336,841

IPO, fair value of shares issued

S/ 74,571,000

$ 22,714,000

Reserve [Member]

Disclosure of classes of share capital [line items]

Reserve charged to retained earnings

S/ 800,000,000

S/ 500,000,000

Equity - Summary of unrealized

Equity - Summary of unrealized results (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure of classes of share capital [line items]
Beginning period	S/ 836,773	S/ 442,905	S/ 121,686
Effect of changes in the discount rates of pension reserves,	1,389,995	(331,990)	(999,430)
Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss	145,899	8,175
Transfer to retained earnings from realized loss from equity instruments at fair value through other comprehensive income	(451,898)	24,154
Unrealized gain for debt instruments at fair value through other comprehensive income, net of unrealized loss			117,329
Unrealized net gain (loss) from debt instruments at fair value through other comprehensive income, net of unrealized gain	(1,986,046)	791,762	1,341,797	S/ (1,986,046)
Transfer to realized loss from debt instruments at fair value through other comprehensive income, net of unrealized gain	(249,689)	(193,683)	(80,080)
Transfer of reversal of impairment loss on debt instruments at fair value through other comprehensive income,	(30,994)	32,865	6,779
Variation for net unrealized gain (loss) on cash flow hedges	68,615	(38,924)	(74,593)	68,615
Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain	13,371	24,574	23,924
Translation of foreign operations	95,674	76,935	(14,507)
Ending period	(168,300)	836,773	442,905	121,686
Equity instruments at fair value [Member]
Disclosure of classes of share capital [line items]
Beginning period	297,212	264,883	147,554
Unrealized gain from equity instruments at fair value through other comprehensive income, net of unrealized loss	145,899	8,175
Transfer to retained earnings from realized loss from equity instruments at fair value through other comprehensive income	(451,898)	24,154
Unrealized gain for debt instruments at fair value through other comprehensive income, net of unrealized loss			117,329
Ending period	(8,787)	297,212	264,883	147,554
Debt instruments at fair [Member]
Disclosure of classes of share capital [line items]
Beginning period	1,667,103	1,036,159	(232,337)
Unrealized net gain (loss) from debt instruments at fair value through other comprehensive income, net of unrealized gain		791,762	1,341,797	(1,986,046)
Transfer to realized loss from debt instruments at fair value through other comprehensive income, net of unrealized gain	(249,689)	(193,683)	(80,080)
Transfer of reversal of impairment loss on debt instruments at fair value through other comprehensive income,	(30,994)	32,865	6,779
Ending period	(599,626)	1,667,103	1,036,159	(232,337)
Insurance premiums reserves [Member]
Disclosure of classes of share capital [line items]
Beginning period	(1,255,845)	(923,855)	75,575
Effect of changes in the discount rates of pension reserves,	1,389,995	(331,990)	(999,430)
Ending period	134,150	(1,255,845)	(923,855)	75,575
Cash flow hedges [Member]
Disclosure of classes of share capital [line items]
Beginning period	(37,108)	(22,758)	27,911
Variation for net unrealized gain (loss) on cash flow hedges		(38,924)	(74,593)	68,615
Transfer of realized loss on cash flow hedges to consolidated statement of income, net of realized gain	13,371	24,574	23,924
Ending period	44,878	(37,108)	(22,758)	27,911
Translation of foreign operations
Disclosure of classes of share capital [line items]
Beginning period	165,411	88,476	102,983
Translation of foreign operations	95,674	76,935	(14,507)
Ending period	S/ 261,085	S/ 165,411	S/ 88,476	S/ 102,983

Equity - Summary of other compr

Equity - Summary of other comprehensive income explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Equity instruments at fair value through other comprehensive income
Gains on equity instruments at fair value through other comprehensive income, net	S/ 145,899	S/ 8,175	S/ 117,329
Subtotal	145,899	8,175	117,329
Non-controlling interest	231	(35)	(438)
Income Tax	31	36	(219)
Total	146,161	8,176	116,672
Debt instruments at fair value through other comprehensive income
Unrealized net gain (loss) on debt instruments at fair value through other comprehensive income	(1,986,046)	791,762	1,341,797	S/ (1,986,046)
Transfer to income of unrealized net gain on debt instruments at fair value through other comprehensive income	(249,689)	(193,683)	(80,080)
Transfer to income of (recovery) loss for impairment on debt instruments at fair value through other comprehensive income	(30,994)	32,865	6,779
Subtotal	(2,266,729)	630,944	1,268,496
Non-controlling interest	(6,978)	2,082	2,517
Income Tax	(8,404)	2,643	(7,878)
Total	(2,282,111)	635,669	1,263,135
Insurance premiums reserve,	1,389,995	(331,990)	(999,430)
Non-controlling interest	2,285	(546)	(1,643)
Total	1,392,280	(332,536)	(1,001,073)
Cash flow hedges:
Net (loss) gain from cash flow hedges	68,615	(38,924)	(74,593)	S/ 68,615
Transfer of net realized loss (gain) from cash flow hedge to consolidated statement of income	13,371	24,574	23,924
Subtotal	81,986	(14,350)	(50,669)
Non-controlling interest	261	(59)	(217)
Income Tax	15,696	(3,559)	(13,052)
Total	97,943	(17,968)	(63,938)
Foreign currency translation reserve	S/ 95,674	S/ 76,935	S/ (14,507)

Equity - Summary of contingent

Equity - Summary of contingent credits weighted by risk and regulatory capital explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Risk and Regulatory Capital [Abstract]
Total risk weighted assets and credits	S/ 57,570,306	S/ 51,451,816
Total regulatory capital	9,135,614	8,742,126
Basic regulatory capital (Level 1)	6,262,096	5,930,657
Supplementary regulatory capital (Level 2)	S/ 2,873,518	S/ 2,811,469
Global capital to regulatory capital ratio	15.87%	16.99%

Equity - Summary of equity surp

Equity - Summary of equity surplus explanatory (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Equity Surplus [Line Items]
Regulatory capital	S/ 1,038,017	S/ 1,038,017
Interseguro [Member]
Disclosure of Equity Surplus [Line Items]
Regulatory capital	1,387,713	1,359,414
Solvency equity (solvency margin)	672,551	607,841
Guarantee fund	235,393	212,744
Surplus	S/ 479,769	S/ 538,829

Equity - Summary of risk weight

Equity - Summary of risk weighted assets capital ratio (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Risk Weighted Assets Capital Ratio [Line Items]
Total eligible capital	$ 287,196	$ 270,709
Total risk weighted assets	$ 1,177,296	$ 953,009
Capital adequacy ratio (in percentage)	24.39%	28.41%

Tax situation - Additional info

Tax situation - Additional information (Detail) - PEN (S/)	Dec. 31, 2021	Dec. 28, 2021	Feb. 12, 2021	Dec. 31, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Jul. 31, 2020	May 19, 2020	Jan. 14, 2019
Excess payment rejected by the income tax authority
Income tax expenses					S/ 38,538,000	S/ 2,017,000
Over the taxable income					29.50%	29.50%	29.50%
Fines and interest arrears payable	S/ 125,707,000			S/ 125,707,000	S/ 125,707,000	S/ 144,089,000
Additional tax rate							29.50%
Event Triggering Taxation Indirect Sale Assumption [member]
Excess payment rejected by the income tax authority
Number of shares disposed or to be disposed minimum					40,000
Deduction Of Loan Write Offs Without Substantive Evidence [member]
Excess payment rejected by the income tax authority
Income tax liability and other possible contingencies										S/ 50,000,000
Tax Treatment For Interest In Suspense Account [member] \| Tax contingent liability [member]
Excess payment rejected by the income tax authority
Income tax liability and other possible contingencies	425,000,000			425,000,000	S/ 425,000,000	382,000,000
Fines and interest arrears payable	337,000,000			337,000,000	337,000,000
Income tax liability related to other minor repairs	88,000,000			88,000,000	88,000,000
Partial Income Tax Audit For Non Domiciled Entities [member] \| Seguros Sura [member]
Excess payment rejected by the income tax authority
Provision for contingency	19,000,000			19,000,000	19,000,000
Tax Penalties And Moratorium Interest
Excess payment rejected by the income tax authority
Income tax liability and other possible contingencies	S/ 41,000,000			S/ 41,000,000	S/ 41,000,000	S/ 40,000,000
Determination And Penalty Resolutions
Excess payment rejected by the income tax authority
Alleged tax debt								S/ 13,000,000
Year Two Thousand And Twenty One And Thereafter [member] \| Criteria For Interest Expense Deduction [member]
Excess payment rejected by the income tax authority
Interest expense as a percentage of earnings before interest tax depreciation and amortisation					30.00%
Bottom of range [member] \| Interest in suspense [member]
Excess payment rejected by the income tax authority
Alleged tax debt									S/ 1,000,000
Top of range [member]
Excess payment rejected by the income tax authority
Percentage of the market value of shares or participations of the legal person non-domiciled	50.00%			50.00%	50.00%
Percentage of the capital of legal persons non-domiciled be disposal	10.00%			10.00%	10.00%
Top of range [member] \| Interest in suspense [member]
Excess payment rejected by the income tax authority
Alleged tax debt									S/ 35,000,000
SUNAT [member]
Excess payment rejected by the income tax authority
Minimum amount to be generated during reported period	S/ 30,800			S/ 30,800	S/ 30,800
SUNAT [member] \| Determination And Penalty Resolutions \| 2012
Excess payment rejected by the income tax authority
Provision for contingency	13,000,000			13,000,000	13,000,000
SUNAT [member] \| Resolution Of Compliance Regarding Income Tax And Prepaid Income Tax [Member] \| 2006
Excess payment rejected by the income tax authority
Provision for contingency	23,000,000			23,000,000	23,000,000
Excess Payment Rejected By The Income Tax Authority			S/ 3,500,000
SUNAT [member] \| Determination Of Tax On Third Category Income Determination For The Application Of Additional Rate Of Tax Resolution For Determination Of Additional Tax Paid And Declaration Of Inaccurate Data [Member] \| 2015
Excess payment rejected by the income tax authority
Provision for contingency	S/ 13,000,000			13,000,000	13,000,000
Additional tax rate	4.10%
SUNAT [member] \| Determination Of Tax On Third Category Income And Determination For The Application Of Additional Rate Of Tax [Member] \| 2014
Excess payment rejected by the income tax authority
Provision for contingency	S/ 161,000			S/ 161,000	S/ 161,000
Additional tax rate				4.10%
SUNAT [member] \| Determination Of Tax On Third Category Income And Determination For The Application Of Additional Rate Of Tax [Member] \| 2015
Excess payment rejected by the income tax authority
Additional tax rate		4.10%

Off-balance sheet accounts - Di

Off-balance sheet accounts - Disclosure of off balance sheet accounts (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021		Dec. 31, 2020
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Indirect loans	S/ 4,440,458		S/ 4,611,931
Notional amount asset	15,999,665	[1]	10,800,156	[2]
Derivative liabilities notional amount	2,357,967		2,140,011
Off balance sheet total	18,357,632		12,940,167
Notional amount of assets and liabilities off balance sheet total one	34,980,307		27,505,656
Forward Currency Agreements Purchase [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	3,925,457		2,317,124
Forward Currency Agreements Sale [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	4,390,342		947,251
Foreign Currency Delivery And Receipt In Soles [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	995,650		1,128,299
Soles Delivery And Receipt In Foreign Currency [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	3,166,675		1,392,459
Forward Foreign Currency Agreements In Other Currencies [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	316,031		396,663
Consumer Credit Lines And Consumer Loans [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Contractual capital commitments	11,213,104		8,843,150
Commercial Credit Lines And Commercial Loans [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Contractual capital commitments	969,113		1,110,408
Guarantees and stand-by letters [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Indirect loans	4,150,093		4,445,059
Import And Export Letter Of Credit [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Indirect loans	290,365		166,872
Foreign Currency Options [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	1,816		22,700
Interest Rate Swaps [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	2,969,027		4,382,535
Cross Currency Swaps [member]
Disclosure Details Of Off Balance Sheet Accounts [Line Items]
Notional amount asset	234,667		213,125
Derivative liabilities notional amount	S/ 2,357,967		S/ 2,140,011

[1]	As of December 31, 2021, 2020 and 2019, the Group recognized losses of S/60,275,000 and for S/39,207,000 and a gain of S/62,183,000, respectively, for valuation of derivative financial instruments held for trading, which were recorded in the caption “Net gain from financial assets at fair value through profit or loss” in the consolidated statement of income.
[2]	Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year.

Interest income and expenses,_3

Interest income and expenses, and similar accounts - Summary of information about interest income (expense) (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Interest and similar income
Interest on loan portfolio		S/ 3,274,402	S/ 3,769,716	S/ 3,830,595
Impact from the modification of contractual cash flows due to the loan rescheduling schemes	[1]	120,193	(134,376)
Interest on investments at fair value through other comprehensive income		928,660	769,718	723,796
Interest on investments at amortized cost		130,326	116,338	93,454
Dividends on financial instruments		101,736	103,294	74,698
Interest on due from banks and inter-bank funds		46,273	35,906	121,550
Other interest and similar income		4,035	4,371	3,123
Total		4,605,625	4,664,967	4,847,216
Interest and similar expenses
Interest on bonds, notes and other obligations		(433,774)	(390,586)	(455,784)
Interest and fees on deposits and obligations		(334,212)	(522,357)	(705,824)
Interest and fees on obligations with financial institutions		(156,490)	(181,675)	(175,753)
Deposit insurance fund fees		(70,670)	(56,177)	(45,199)
Interest on lease payments, Note 8(e)		(14,004)	(15,288)	(16,568)
Other interest and similar expenses		(48,787)	(26,201)	(24,835)
Total		S/ (1,057,937)	S/ (1,192,284)	S/ (1,423,963)

[1]	For rescheduled loans, during 2020, Interbank recalculated the carrying amount of these financial assets as the present value of the modified contractual cash flows, discounted at the loan’s original effective interest rate. The impact of the recalculation as of December 31, 2020 amounted approximately to S/134,376,000 of lower interest income.

Interest income and expenses,_4

Interest income and expenses, and similar accounts - Summary of information about interest income (expense) (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Summary of Information about Interest Income Expense [Line Items]
Impact Of Rescheduling On Interest Income		S/ 134,376,000
Interest Income Due To Rescheduling The Duration Of The Loan	S/ 96,627,000
Reactiva Peru [Member]
Disclosure of Summary of Information about Interest Income Expense [Line Items]
Interest Income Due To Rescheduling	S/ 23,566,000

Interest income and expenses,_5

Interest income and expenses, and similar accounts - Summary of interest income and expenses calculated using effective interest rate (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Summary of Interest Income and Expenses Calculated Using Effective Interest Rate [Line Items]
Interest revenue calculated using effective interest method	S/ 4,499,854	S/ 4,557,302	S/ 4,769,395
Financial liabilities measured at amortized cost	938,480	1,109,906	1,353,929
Financial assets measured at amortized cost [member]
Summary of Interest Income and Expenses Calculated Using Effective Interest Rate [Line Items]
Interest revenue calculated using effective interest method	3,571,194	3,787,584	4,045,599
Financial assets measured at fair value through other comprehensive income [member]
Summary of Interest Income and Expenses Calculated Using Effective Interest Rate [Line Items]
Interest revenue calculated using effective interest method	S/ 928,660	S/ 769,718	S/ 723,796

Fee income from financial ser_3

Fee income from financial services, net - Disclosure of fee and commission income expense explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fee Income From Financial Services [Abstract]
Accounts maintenance, carriage, transfers, and debit and credit card fees	S/ 562,542	S/ 474,822	S/ 651,255
Banking services fees	207,230	192,588	220,207
Funds management	184,703	151,356	147,954
Contingent loans fees	64,964	52,156	56,153
Collection services	52,955	41,124	41,010
Commission for loans rescheduling "Reactiva Peru" program (Income)	23,722	0	0
Brokerage and custody services	8,457	6,858	9,109
Other	37,293	42,207	40,801
Total	1,141,866	961,111	1,166,489
Credit cards	(128,580)	(105,772)	(118,675)
Credit life insurance premiums	(60,231)	(59,520)	(48,866)
Local banks fees	(36,836)	(15,828)	(9,307)
Foreign banks fees	(31,767)	(15,105)	(17,172)
Commission for loans rescheduling "Reactiva Peru" program (Expense)	(26,215)	0	0
Registry expenses	(3,009)	(8,151)	(7,472)
Brokerage and custody services	(824)	(630)	(642)
Others	(30,596)	(32,605)	(38,470)
Total	(318,058)	(237,611)	(240,604)
Net	S/ 823,808	S/ 723,500	S/ 925,885

Fee income from financial ser_4

Fee income from financial services, net - Disclosure of fee and commission income expense explanatory (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Fee Income From Financial Services [Abstract]
Net income	S/ 7,633,000	S/ 6,228,000	S/ 8,467,000

Fee income from financial ser_5

Fee income from financial services, net - Disclosure of disaggregation of revenue from contracts with customers (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	S/ 1,141,866	S/ 961,111	S/ 1,166,489
Peru
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	1,003,858	854,082	1,055,624
Panama
Disclosure of disaggregation of revenue from contracts with customers [line items]
Revenue from contracts with customers	S/ 138,008	S/ 107,029	S/ 110,865

Other income and (expenses) - S

Other income and (expenses) - Summary of other operating income (expense) (Detail) - PEN (S/) S/ in Thousands		12 Months Ended
		Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Other income
Gain from sale of written-off-loans (b)	[1]	S/ 11,848	S/ 12,962	S/ 11,311
Other technical income from insurance operations		8,115	11,547	13,362
Income from investments in associates		33,378	9,068	15,647
Services rendered to third parties		6,836	7,843	3,859
Income from ATM rentals		4,944	3,971	3,789
Other income		24,377	16,726	22,692
Total other income		89,498	62,117	70,660
Other expenses
Sundry technical insurance expenses		(65,757)	(47,285)	(42,016)
Commissions from insurance activities		(37,920)	(28,390)	(35,266)
Technological failures (c)	[2]	(21,934)	(228)	(427)
Provision for sundry risk		(14,872)	(4,918)	(3,872)
Intangible write-offs		(10,371)	(824)	0
Donations		(4,991)	(5,509)	(5,352)
Expenses related to rental income		(4,026)	(1,993)	(3,456)
Administrative and tax penalties		(2,672)	(543)	(932)
Provision for accounts receivable		(1,123)	(7,310)	(3,303)
Provision for assets received as payment and seized assets		(637)	0	(355)
Goodwill write-off, Note 9(b)	[1]	0	0	(2,233)
Other expenses	[3]	(45,889)	(47,047)	(33,951)
Total other expenses		S/ (210,192)	S/ (144,047)	S/ (131,163)

[1]	During the years 2021, 2020 and 2019, Interbank sold in cash to non-related third parties written-off loan portfolios. The nominal value of the credits sold amounted to S/501,540,000, S/625,406,000 and S/587,895 ,000, respectively.
[2]	Correspond to losses that have been recognized as a consequence of the materialization of operational risks due to technological failures in transactions with customers.
[3]	During the years 2021 and 2020, other expenses correspond mainly to non-recurring expenses derived from the Covid-19 pandemic (implementation of safety protocols and remote working, among others) and it is comprised of different claims, among other minor expenses, during 2019, other expenses correspond mainly to expenses for different claims.

Other income and (expenses) -_2

Other income and (expenses) - Summary of other operating income (expense) (Parenthetical) (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit (loss) [abstract]
Nominal value of loan portfolios sold	S/ 501,540,000	S/ 625,406,000	S/ 587,895,000

Net premiums earned - Summary o

Net premiums earned - Summary of insurance premium revenue explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	S/ 1,051,397	S/ 625,932	S/ 702,517
Adjustment of technical reserves	(395,265)	(100,791)	(268,714)
Gross premiums	656,132	525,141	433,803
Premiums ceded to reinsurers	(10,865)	(10,160)	(13,170)
Net premiums earned	645,267	514,981	420,633
Life insurance contracts [member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	942,094	534,840	600,115
Adjustment of technical reserves	(392,860)	(103,721)	(266,497)
Gross premiums	549,234	431,119	333,618
Premiums ceded to reinsurers	(10,807)	(10,009)	(13,044)
Net premiums earned	538,427	421,110	320,574
Life insurance contracts [member] \| Annuities [Member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	614,899	248,025	315,519
Adjustment of technical reserves	(291,076)	(56,021)	(196,193)
Gross premiums	323,823	192,004	119,326
Net premiums earned	323,823	192,004	119,326
Life insurance contracts [member] \| Group Life [Member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	136,743	138,360	136,502
Adjustment of technical reserves	(2,189)	281	(62)
Gross premiums	134,554	138,641	136,440
Premiums ceded to reinsurers	(4,779)	(4,890)	(5,463)
Net premiums earned	129,775	133,751	130,977
Life insurance contracts [member] \| Individual Life [Member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	182,032	139,105	135,810
Adjustment of technical reserves	(76,339)	(61,978)	(82,343)
Gross premiums	105,693	77,127	53,467
Premiums ceded to reinsurers	(5,494)	(4,592)	(4,430)
Net premiums earned	100,199	72,535	49,037
Life insurance contracts [member] \| Retirement Disability And Survival [Member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	8,418	9,347	12,282
Adjustment of technical reserves	(9,661)	11,912	15,523
Gross premiums	(1,243)	21,259	27,805
Premiums ceded to reinsurers	(534)	(527)	(3,151)
Net premiums earned	(1,777)	20,732	24,654
Life insurance contracts [member] \| Others [member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	2	3	2
Adjustment of technical reserves	(13,595)	2,085	(3,422)
Gross premiums	(13,593)	2,088	(3,420)
Net premiums earned	(13,593)	2,088	(3,420)
Non-life insurance contracts [member]
Disclosure Of Insurance Premium Revenue [Line Items]
Premiums assumed	109,303	91,092	102,402
Adjustment of technical reserves	(2,405)	2,930	(2,217)
Gross premiums	106,898	94,022	100,185
Premiums ceded to reinsurers	(58)	(151)	(126)
Net premiums earned	S/ 106,840	S/ 93,871	S/ 100,059

Net claims and benefits incur_3

Net claims and benefits incurred for life insurance contracts and others - Summary of net claims and benefits incurred for life insurance contracts and others (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	S/ (917,346)	S/ (794,051)	S/ (700,264)
Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	26,538	11,250	6,042
Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(943,884)	(805,301)	(706,306)
Life insurance contracts [member] \| Annuities [Member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(687,208)	(631,117)	(597,301)
Life insurance contracts [member] \| Annuities [Member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(687,208)	(631,117)	(597,301)
Life insurance contracts [member] \| Group Life [Member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(113,086)	(78,737)	(42,172)
Life insurance contracts [member] \| Group Life [Member] \| Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	11,222	4,868	3,792
Life insurance contracts [member] \| Group Life [Member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(124,308)	(83,605)	(45,964)
Life insurance contracts [member] \| Individual Life [Member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(28,260)	(15,102)	(4,865)
Life insurance contracts [member] \| Individual Life [Member] \| Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	8,789	2,393	3,145
Life insurance contracts [member] \| Individual Life [Member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(37,049)	(17,495)	(8,010)
Life insurance contracts [member] \| Retirement (disability and survival) [Member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(46,584)	(36,870)	(33,243)
Life insurance contracts [member] \| Retirement (disability and survival) [Member] \| Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	6,505	4,206	(747)
Life insurance contracts [member] \| Retirement (disability and survival) [Member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(53,089)	(41,076)	(32,496)
Life insurance contracts [member] \| Other Life Insurance [Member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(14,528)	(13,010)	(1,591)
Life insurance contracts [member] \| Other Life Insurance [Member] \| Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	11	(216)	65
Life insurance contracts [member] \| Other Life Insurance [Member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(14,539)	(12,794)	(1,656)
Non-life insurance contracts [member]
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	(27,680)	(19,215)	(21,092)
Non-life insurance contracts [member] \| Ceded claims and benefits
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	11	(1)	(213)
Non-life insurance contracts [member] \| Gross claims and benefit
Disclosure of net, gross and reinsurer's share for amounts arising from insurance contracts [line items]
Claims and benefits paid, net of reinsurance recoveries	S/ (27,691)	S/ (19,214)	S/ (20,879)

Salaries and employee benefit_2

Salaries and employee benefits - Summary of salaries and employee benefits (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expenses by nature [abstract]
Salaries	S/ 567,938	S/ 526,909	S/ 565,057
Vacations, health insurance and others	74,924	72,405	47,412
Social Security And Pensions	60,802	55,408	53,840
Workers' profit sharing	59,441	52,829	90,658
Severance indemnities	44,277	41,695	41,807
Total	S/ 807,382	S/ 749,246	S/ 798,774

Salaries and employee benefit_3

Salaries and employee benefits - Additional information (Detail)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Expenses by nature [abstract]
Average number of employees	7,378	7,610	7,763

Administrative expenses (Detail

Administrative expenses (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
Administrative expenses (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Profit or loss [abstract]
Services received from third parties	S/ 909,212	S/ 704,255	S/ 743,362
Taxes and contributions	44,452	37,581	37,928
Rental expenses	11,841	6,781	5,072
Total	S/ 965,505	S/ 748,617	S/ 786,362

Earnings per share (Detail)

Earnings per share (Detail) - PEN (S/) S/ / shares in Units, shares in Thousands, S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Earnings per share [line items]
Opening Balance	115,423	115,446	110,692
Purchase of treasury stock	(5)	(2)	(1)
Sale of treasury stock	1	3	1
Closing Balance	115,419	115,447	112,789
IFS's shareholders	S/ 1,790,155	S/ 383,259	S/ 1,441,258
Issuance of new shares			1,031
Sale of treasury stock			1,066
Basic and diluted earnings per share attributable to IFS's shareholders (Soles)	S/ 15.510	S/ 3.320	S/ 12.778
Outstanding shares [member]
Earnings per share [line items]
Opening Balance	115,423	115,446	110,692
Purchase of treasury stock	(6)	(27)	(3)
Sale of treasury stock	1	4	2
Closing Balance	115,418	115,423	115,446
Issuance of new shares			2,337
Sale of treasury stock			2,418
Sharesconsidered in computation [member]
Earnings per share [line items]
Opening Balance	115,423	115,446	110,692
Purchase of treasury stock	(6)	(27)	(3)
Sale of treasury stock	1	4	2
Closing Balance	115,418	115,423	115,446
Issuance of new shares			2,337
Sale of treasury stock			2,418

Transactions with shareholder_3

Transactions with shareholders, related parties and affiliated entities - Summary of outstanding balances between related parties (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Instruments at fair value through profit or loss
Financial assets at fair value through profit or loss	S/ 3,499,632	S/ 2,438,026
Investments at fair value through other comprehensive income
Loans, net	43,005,583	40,519,423
Accounts receivable from derivative financial instruments	793,361	395,249
Liabilities
Deposits and obligations	48,897,944	47,149,275
Off-balance sheet accounts
Indirect loans	4,440,458	4,611,931
Related parties [member]
Instruments at fair value through profit or loss
Financial assets at fair value through profit or loss	112,096	107,637
Investments at fair value through other comprehensive income
Financial assets at fair value through other comprehensive income	65,357	394,496
Loans, net	1,323,580	1,196,143
Other assets	8,694	6,921
Liabilities
Deposits and obligations	999,754	849,906
Other liabilities	12,809	567
Off-balance sheet accounts
Indirect loans	105,604	124,366
UTP [Member]
Investments at fair value through other comprehensive income
Trade receivables	131,541	134,228
Homecenters Peruanos SA [Member]
Investments at fair value through other comprehensive income
Accounts receivable from derivative financial instruments	S/ 0	S/ 4,276

Transactions with shareholder_4

Transactions with shareholders, related parties and affiliated entities - Additional information (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Direct loans to employees, directors and officers	S/ 212,967,000	S/ 222,076,000

Transactions with shareholder_5

Transactions with shareholders, related parties and affiliated entities - Disclosure of transactions between related parties explanatory (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Income (expenses)
Interest and similar income	S/ 4,605,625	S/ 4,664,967	S/ 4,847,216
Interest and similar expenses	(1,057,937)	(1,192,284)	(1,423,963)
Loss on sale of investment property			(7,164)
Administrative expenses	(965,505)	(748,617)	(786,362)
Others, net	1,729,450	1,500,234	1,517,964
Related parties [member]
Income (expenses)
Interest and similar income	68,166	70,261	77,186
Interest and similar expenses	(3,065)	(7,264)	(17,471)
Valuation of financial derivative instruments	180	164	(52)
Rental income	30,873	18,609	22,118
Loss on sale of investment property			(7,164)
Administrative expenses	(44,249)	(42,768)	(38,717)
Others, net	S/ 31,392	S/ 6,853	S/ 15,294

Transactions with shareholder_6

Transactions with shareholders, related parties and affiliated entities - Summary of detail of loans (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Affiliated [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	S/ 1,121,915	S/ 978,713
Associates [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	307,269	341,796
Related parties [member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	1,429,184	1,320,509
Direct Loans [Member] \| Affiliated [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	1,076,393	931,746
Direct Loans [Member] \| Associates [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	247,187	264,397
Direct Loans [Member] \| Related parties [member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	1,323,580	1,196,143
Indirect Loans [Member] \| Affiliated [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	45,522	46,967
Indirect Loans [Member] \| Associates [Member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	60,082	77,399
Indirect Loans [Member] \| Related parties [member]
Disclosure of transactions between related parties [line items]
Current loans and receivables	S/ 105,604	S/ 124,366

Transactions with shareholder_7

Transactions with shareholders, related parties and affiliated entities - Summary of key personnel compensations (Details) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of transactions between related parties [abstract]
Salaries	S/ 24,768	S/ 21,859	S/ 22,180
Board of Directors' compensations	2,861	3,719	2,438
Total	S/ 27,629	S/ 25,578	S/ 24,618

Business segments - Disclosure

Business segments - Disclosure of operating segments explanatory (Detail) - PEN (S/)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Third party	S/ 6,980,385,000	S/ 6,680,182,000	S/ 6,785,813,000
Total income	6,980,385,000	6,680,182,000	6,785,813,000
Profit (loss)	1,800,179,000	383,549,000	1,450,115,000
Consolidated statement of income data
Interest and similar income	4,605,625,000	4,664,967,000	4,847,216,000
Interest and similar expenses	(1,057,937,000)	(1,192,284,000)	(1,423,963,000)
Net interest and similar income	3,547,688,000	3,472,683,000	3,423,253,000
Impairment loss on loans, net of recoveries	(381,577,000)	(2,393,944,000)	(750,811,000)
Recovery (loss) due to impairment of financial investments	S/ 30,898,000	S/ (32,904,000)	S/ (6,790,000)
Net interest and similar income after impairment loss on loans	3,197,009	1,045,835	2,665,652
Fee income from financial services, net	S/ 823,808,000	S/ 723,500,000	S/ 925,885,000
Net gain on sale of financial investments	288,923,000	185,383,000	112,215,000
Net gain from derecognition of financial assets at amortized cost		0	8,474,000
Other income	616,719,000	591,351,000	471,390,000
Total net premiums earned minus claims and benefits	(272,079,000)	(279,070,000)	(279,631,000)
Depreciation and amortization	(279,690,000)	(268,750,000)	(262,015,000)
Other expenses	(1,983,079,000)	(1,641,910,000)	(1,716,299,000)
Income (loss) before translation result and Income Tax	2,391,611,000
Income before translation result and Income Tax		356,339,000	1,925,671,000
Translation result	(89,320,000)	(45,723,000)	17,770,000
Income Tax	(502,112,000)	72,933,000	(493,326,000)
Net profit (loss) for the year	1,800,179,000	383,549,000	1,450,115,000
Profit (loss), attributable to [abstract]
IFS's shareholders	1,790,155,000	383,259,000	1,441,258,000
Non-controlling interest	10,024,000	290,000	8,857,000
Banking [Member]
Disclosure of operating segments [line items]
Third party	4,866,775,000	4,900,400,000	5,335,387,000
Inter-segment	(45,904,000)	(59,267,000)	(80,697,000)
Total income	4,820,871,000	4,841,133,000	5,254,690,000
Profit (loss)	1,360,278,000	(5,672,000)	1,228,538,000
Consolidated statement of income data
Interest and similar income	3,636,810,000	3,836,413,000	4,073,998,000
Interest and similar expenses	(893,060,000)	(1,053,356,000)	(1,290,055,000)
Net interest and similar income	2,743,750,000	2,783,057,000	2,783,943,000
Impairment loss on loans, net of recoveries	(379,034,000)	(2,393,923,000)	(750,787,000)
Recovery (loss) due to impairment of financial investments	S/ (527,000)	S/ 170,000	S/ 43,000
Net interest and similar income after impairment loss on loans	2,364,189	389,304	2,033,199
Fee income from financial services, net	S/ 677,461,000	S/ 619,842,000	S/ 827,064,000
Net gain on sale of financial investments	100,867,000	103,773,000	30,854,000
Net gain from derecognition of financial assets at amortized cost			8,474,000
Other income	451,637,000	340,372,000	394,997,000
Depreciation and amortization	(245,432,000)	(234,479,000)	(227,070,000)
Other expenses	(1,542,487,000)	(1,299,027,000)	(1,384,432,000)
Income (loss) before translation result and Income Tax	1,806,235,000
Income before translation result and Income Tax		(80,215,000)	1,683,086,000
Translation result	7,241,000	(5,966,000)	(5,592,000)
Income Tax	(453,198,000)	80,509,000	(448,956,000)
Net profit (loss) for the year	1,360,278,000	(5,672,000)	1,228,538,000
Profit (loss), attributable to [abstract]
IFS's shareholders	1,360,278,000	(5,672,000)	1,228,538,000
Insurance [Member]
Disclosure of operating segments [line items]
Third party	1,676,185,000	1,365,579,000	1,198,231,000
Total income	1,676,185,000	1,365,579,000	1,198,231,000
Profit (loss)	272,735,000	141,131,000	130,392,000
Consolidated statement of income data
Interest and similar income	802,961,000	654,975,000	612,549,000
Interest and similar expenses	(117,531,000)	(83,992,000)	(72,485,000)
Net interest and similar income	685,430,000	570,983,000	540,064,000
Recovery (loss) due to impairment of financial investments	S/ 33,198,000	S/ (33,819,000)	S/ (6,170,000)
Net interest and similar income after impairment loss on loans	718,628	537,164	533,894
Fee income from financial services, net	S/ (6,802,000)	S/ (6,056,000)	S/ (3,980,000)
Net gain on sale of financial investments	145,714,000	105,038,000	39,234,000
Other income	89,002,000	96,641,000	129,784,000
Total net premiums earned minus claims and benefits	(272,037,000)	(279,070,000)	(279,620,000)
Depreciation and amortization	(25,035,000)	(25,590,000)	(22,396,000)
Other expenses	(325,242,000)	(260,405,000)	(276,350,000)
Income (loss) before translation result and Income Tax	324,228,000
Income before translation result and Income Tax		167,722,000	120,566,000
Translation result	(51,493,000)	(26,591,000)	9,826,000
Net profit (loss) for the year	272,735,000	141,131,000	130,392,000
Profit (loss), attributable to [abstract]
IFS's shareholders	272,735,000	141,131,000	130,392,000
Wealth Management [Member]
Disclosure of operating segments [line items]
Third party	487,339,000	433,941,000	390,720,000
Inter-segment	(18,813,000)	(3,273,000)	(2,093,000)
Total income	468,526,000	430,668,000	388,627,000
Profit (loss)	283,545,000	243,125,000	200,254,000
Consolidated statement of income data
Interest and similar income	154,328,000	163,414,000	167,974,000
Interest and similar expenses	(39,840,000)	(51,652,000)	(61,465,000)
Net interest and similar income	114,488,000	111,762,000	106,509,000
Impairment loss on loans, net of recoveries	(2,543,000)	(21,000)	(24,000)
Recovery (loss) due to impairment of financial investments	S/ (1,615,000)	S/ 745,000	S/ (663,000)
Net interest and similar income after impairment loss on loans	110,330	112,486	105,822
Fee income from financial services, net	S/ 196,959,000	S/ 163,968,000	S/ 164,312,000
Net gain on sale of financial investments	42,074,000	(23,428,000)	42,127,000
Other income	93,978,000	129,987,000	16,307,000
Depreciation and amortization	(14,977,000)	(14,478,000)	(18,321,000)
Other expenses	(128,444,000)	(113,564,000)	(104,996,000)
Income (loss) before translation result and Income Tax	299,920,000
Income before translation result and Income Tax		254,971,000	205,251,000
Translation result	(7,570,000)	(3,846,000)	1,423,000
Income Tax	(8,805,000)	(8,000,000)	(6,420,000)
Net profit (loss) for the year	283,545,000	243,125,000	200,254,000
Profit (loss), attributable to [abstract]
IFS's shareholders	283,545,000	243,125,000	200,254,000
Holding and consolidation adjustments [Member]
Disclosure of operating segments [line items]
Third party	(49,914,000)	(19,738,000)	(138,525,000)
Inter-segment	64,717,000	62,540,000	82,790,000
Total income	14,803,000	42,802,000	(55,735,000)
Profit (loss)	(116,379,000)	4,965,000	(109,069,000)
Consolidated statement of income data
Interest and similar income	(11,526,000)	(10,165,000)	(7,305,000)
Interest and similar expenses	7,506,000	3,284,000	42,000
Net interest and similar income	4,020,000	S/ 6,881,000	S/ (7,263,000)
Recovery (loss) due to impairment of financial investments	S/ (158,000)
Net interest and similar income after impairment loss on loans	3,862	6,881	(7,263
Fee income from financial services, net	S/ (43,810,000)	S/ (54,254,000)	S/ (61,511,000)
Net gain on sale of financial investments	268
Other income	(17,898,000)	24,351,000	(69,698,000)
Total net premiums earned minus claims and benefits	(42,000)		11,000
Depreciation and amortization	5,754,000	5,797,000	5,772,000
Other expenses	13,094,000	31,086,000	49,479,000
Income (loss) before translation result and Income Tax	(38,772,000)
Income before translation result and Income Tax		13,861,000	(83,232,000)
Translation result	(37,498,000)	(9,320,000)	12,113,000
Income Tax	(40,109,000)	424,000	(37,950,000)
Net profit (loss) for the year	(116,379,000)	4,965,000	(109,069,000)
Profit (loss), attributable to [abstract]
IFS's shareholders	(126,403,000)	4,675,000	(117,926,000)
Non-controlling interest	S/ 10,024,000	S/ 290,000	S/ 8,857,000

Business segments - Disclosur_2

Business segments - Disclosure of operating segments (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of operating segments [line items]
Capital expenditures	S/ 414,702	S/ 309,670
Total assets	89,953,909	88,236,029
Total liabilities	80,398,547	79,282,080
Banking [Member]
Disclosure of operating segments [line items]
Capital expenditures	216,786	193,113
Total assets	68,584,019	68,038,621
Total liabilities	61,581,982	61,814,096
Insurance [Member]
Disclosure of operating segments [line items]
Capital expenditures	157,186	109,786
Total assets	15,254,493	15,311,267
Total liabilities	14,380,847	14,375,950
Wealth Management [Member]
Disclosure of operating segments [line items]
Capital expenditures	40,114	6,771
Total assets	5,722,539	4,308,618
Total liabilities	4,427,452	3,233,691
Holding and eliminations [Member]
Disclosure of operating segments [line items]
Capital expenditures	616	0
Total assets	(392,858)	(577,523)
Total liabilities	S/ 8,266	S/ (141,657)

Business segments - (Additional

Business segments - (Additional information) (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of operating segments [line items]
Revenue	S/ 6,980,385	S/ 6,680,182	S/ 6,785,813
Assets	(199,227)	(129,457)	(262,882)
PERU
Disclosure of operating segments [line items]
Revenue	6,568,484,000	6,307,987,000	84,391,264,000
Assets	84,096,653,000
PANAMA
Disclosure of operating segments [line items]
Revenue	411,901,000	372,195,000	5,562,645,000
Assets	4,139,376,000
Banking [Member]
Disclosure of operating segments [line items]
Revenue	S/ 4,820,871	S/ 4,841,133	5,254,690
Banking [Member] \| Interfondos [Member]
Disclosure of operating segments [line items]
Gain on sale of investments before tax			52,580
Gain on sale of investments net of tax			S/ 32,422

Financial instruments classif_3

Financial instruments classification - Summary of financial instruments of the consolidated statements of financial position (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of detailed information about financial instruments [line items]
Financial assets at fair value through profit or loss	S/ 3,499,632	S/ 2,438,026
Financial assets, debt instruments measured at fair value through other comprehensive income	17,921,275	18,153,492
Financial assets, equity instruments measured at fair value through other comprehensive income	623,718	1,373,548
Financial assets at amortized cost	64,217,975	62,684,768
Total	86,262,600	84,649,834
Financial liabilities at fair value through profit or loss	413,797	271,326
Financial liabilities at amortized cost	79,786,026	78,868,378
Total	80,199,823	79,139,704
Deposits And Obligations [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	48,897,944	47,149,275
Total	48,897,944	47,149,275
Inter Bank Funds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	0	28,971
Total		28,971
Due To Banks And Correspondents [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	8,522,849	9,660,877
Total	8,522,849	9,660,877
Bonds Notes And Other Obligations [Member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	8,389,672	7,778,751
Total	8,389,672	7,778,751
Due from customers on acceptances
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	152,423	16,320
Total	152,423	16,320
Insurance contract liabilities
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at amortized cost	11,958,058	12,501,723
Total	11,958,058	12,501,723
Other accounts payable and other liabilities [member]
Disclosure of detailed information about financial instruments [line items]
Financial liabilities at fair value through profit or loss	413,797	271,326
Financial liabilities at amortized cost	1,865,080	1,732,461
Total	2,278,877	2,003,787
Cash and due from banks [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at amortized cost	17,104,465	18,765,482
Total	17,104,465	18,765,482
Inter Bank Funds [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at amortized cost	30,002	18,105
Total	30,002	18,105
Financial Investments [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at fair value through profit or loss	2,706,271	2,042,777
Financial assets, debt instruments measured at fair value through other comprehensive income	17,921,275	18,153,492
Financial assets, equity instruments measured at fair value through other comprehensive income	623,718	1,373,548
Financial assets at amortized cost	3,296,030	2,707,298
Total	24,547,294	24,277,115
Loans Net [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at amortized cost	43,005,583	40,519,423
Total	43,005,583	40,519,423
Due from customers on acceptances
Disclosure of detailed information about financial instruments [line items]
Financial assets at amortized cost	152,423	16,320
Total	152,423	16,320
Other accounts receivable and other assets, net [Member]
Disclosure of detailed information about financial instruments [line items]
Financial assets at fair value through profit or loss	793,361	395,249
Financial assets at amortized cost	629,472	658,140
Total	S/ 1,422,833	S/ 1,053,389

Financial risk management - Dis

Financial risk management - Disclosure of internal credit exposures explanatory (Detail)	Dec. 31, 2021	Dec. 31, 2020
Credit card \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	19.31%	20.73%
Credit card \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.36%	8.02%
Credit card \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	19.30%	20.72%
Credit card \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.35%	8.01%
Mortgage loans [member] \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.45%	7.42%
Mortgage loans [member] \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	2.58%	1.99%
Mortgage loans [member] \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.44%	7.41%
Mortgage loans [member] \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	2.57%	1.98%
Payroll Loans \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	5.49%	5.59%
Payroll Loans \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	2.35%	2.28%
Payroll Loans \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	5.48%	5.58%
Payroll Loans \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	2.34%	2.27%
Consumer \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	24.40%	23.78%
Consumer \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	10.36%	10.05%
Consumer \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	24.39%	23.77%
Consumer \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	10.35%	10.04%
Vehicular \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	17.85%	12.63%
Vehicular \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.52%	3.96%
Vehicular \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	17.84%	12.62%
Vehicular \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.51%	3.95%
Segements S1 and S2 \| Sub-standard grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	40.27%	21.13%
Segements S1 and S2 \| Standard grade [member] \| Personal Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	21.00%	8.74%
Segements S1 and S2 \| Standard grade [member] \| Personal Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	40.26%	21.12%
Segements S1 and S2 \| High grade [member] \| Personal Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	20.99%	8.73%
Segements S3 \| Sub-standard grade [member] \| Small Business Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	20.33%	17.14%
Segements S3 \| Standard grade [member] \| Small Business Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	8.07%	6.38%
Segements S3 \| Standard grade [member] \| Small Business Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	20.32%	17.13%
Segements S3 \| High grade [member] \| Small Business Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	8.06%	6.37%
Corporate \| Sub-standard grade [member] \| Small Business Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	0.29%	1.67%
Corporate \| Standard grade [member] \| Small Business Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	0.29%	1.67%
Corporate \| High grade [member] \| Small Business Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	0.29%	1.67%
Institutional \| Sub-standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	3.49%	0.42%
Institutional \| Standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage		0.42%
Institutional \| Standard grade [member] \| Commercial Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	1.29%
Institutional \| Standard grade [member] \| Commercial Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	3.48%
Institutional \| High grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	1.28%	0.42%
Companies \| Sub-standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	3.53%	8.62%
Companies \| Standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	3.53%
Companies \| Standard grade [member] \| Commercial Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage		3.10%
Companies \| Standard grade [member] \| Commercial Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage		8.61%
Companies \| High grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	3.53%	3.09%
Real Estate \| Sub-standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	19.31%	6.33%
Real Estate \| Standard grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage		6.33%
Real Estate \| Standard grade [member] \| Commercial Banking \| Bottom of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.36%
Real Estate \| Standard grade [member] \| Commercial Banking \| Top of range [member]
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	19.30%
Real Estate \| High grade [member] \| Commercial Banking
Disclosure of internal credit grades [line items]
Probability Of Default Range Percentage	7.35%	6.33%

Financial risk management - Sum

Financial risk management - Summary of Modification of Contractual Cash Flows Due to Rescheduled Loans (Detail) S/ in Thousands	Dec. 31, 2021PEN (S/)thousands	Dec. 31, 2020PEN (S/)thousands
Disclosure Of Contractual Cash flows Due To Rescheduled Loans [Line Items]
Customers \| thousands	12	400
Rescheduled balances	S/ 1,974,180	S/ 10,489,296
Impairment	S/ 23,566	S/ 134,376
Commercial loans [member]
Disclosure Of Contractual Cash flows Due To Rescheduled Loans [Line Items]
Customers \| thousands	2	5
Rescheduled balances	S/ 1,392,761	S/ 2,593,219
Impairment	S/ 14,003
Consumer loans [member]
Disclosure Of Contractual Cash flows Due To Rescheduled Loans [Line Items]
Customers \| thousands	10	370
Rescheduled balances	S/ 581,419	S/ 4,727,904
Impairment	S/ 9,563	S/ 115,274
Mortgage loans [member]
Disclosure Of Contractual Cash flows Due To Rescheduled Loans [Line Items]
Customers \| thousands		15
Rescheduled balances		S/ 2,806,953
Impairment		S/ 19,102
Small and micro-business loans [member]
Disclosure Of Contractual Cash flows Due To Rescheduled Loans [Line Items]
Customers \| thousands		10
Rescheduled balances		S/ 361,220

Financial risk management - S_2

Financial risk management - Summary of Expected Loss by Post-Model Adjustments (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	S/ 2,105,246	S/ 3,042,574
Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	1,509,603	1,600,593
Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	505,447	1,132,286
Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	90,196	309,695
Commercial loans
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	383,770
Commercial loans \| Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	283,243
Commercial loans \| Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	60,686
Commercial loans \| Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	39,841
Mortgage loans [member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	155,200	187,979
Mortgage loans [member] \| Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	145,947	80,858
Mortgage loans [member] \| Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	4,109	101,871
Mortgage loans [member] \| Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	5,144	5,250
Consumer
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	1,401,681	2,413,471
Consumer \| Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	983,592	1,166,308
Consumer \| Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	381,489	948,819
Consumer \| Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	36,600	298,344
Corporate
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure		213,243
Corporate \| Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure		191,256
Corporate \| Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure		2,467
Corporate \| Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure		19,520
Small and micro-business loans [member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	164,595	227,881
Small and micro-business loans [member] \| Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	96,821	162,171
Small and micro-business loans [member] \| Subsequent Adjustments to the Model [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	59,163	79,129
Small and micro-business loans [member] \| Subsequent Adjustments to the Model Macro-economic Forecasts [Member]
Disclosure Of Detailed Information About Expected Credit Loss After Model And Post Model Adjustments [Line Items]
Credit exposure	S/ 8,611	S/ (13,419)

Financial risk management - S_3

Financial risk management - Summary Of Macro Economic Variables (Detail)	Dec. 31, 2021	Dec. 31, 2020
2021 [Member] \| Optimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage		7.70%
Unemployment Rate		8.30%
Domestic Demand Rate		11.40%
Purchasing power rate		(6.80%)
Real compensation rate		8.20%
Consumption		11.30%
Unit labor costs		(1.90%)
2021 [Member] \| Base Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage		5.60%
Unemployment Rate		9.30%
Domestic Demand Rate		10.80%
Purchasing power rate		(8.70%)
Real compensation rate		5.30%
Consumption		10.30%
Unit labor costs		(3.90%)
2021 [Member] \| Pessimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage		(9.80%)
Unemployment Rate		14.50%
Domestic Demand Rate		0.50%
Purchasing power rate		(16.30%)
Real compensation rate		(5.10%)
Consumption		0.90%
Unit labor costs		(5.20%)
2022 [Member] \| Optimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	10.90%	9.90%
Unemployment Rate		7.10%
Domestic Demand Rate	9.40%	12.30%
Purchasing power rate		9.50%
Real compensation rate		18.50%
Consumption	10.80%	15.50%
Unit labor costs		8.60%
Gross capital formation percentage	11.10%
2022 [Member] \| Base Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	5.40%	9.40%
Unemployment Rate		7.70%
Domestic Demand Rate	4.10%	11.70%
Purchasing power rate		8.00%
Real compensation rate		18.10%
Consumption	5.40%	15.00%
Unit labor costs		8.70%
Gross capital formation percentage	4.10%
2022 [Member] \| Pessimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	15.20%	9.70%
Unemployment Rate		12.40%
Domestic Demand Rate	15.60%	17.70%
Purchasing power rate		0.40%
Real compensation rate		13.70%
Consumption	(13.90%)	21.30%
Unit labor costs		(0.70%)
Gross capital formation percentage	25.10%
2023 [Member] \| Optimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	2.20%	6.70%
Unemployment Rate		6.00%
Domestic Demand Rate	1.50%	8.40%
Purchasing power rate		12.20%
Real compensation rate		14.00%
Consumption	2.20%	10.70%
Unit labor costs		8.40%
Gross capital formation percentage	0.10%
2023 [Member] \| Base Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	2.80%	6.50%
Unemployment Rate		6.40%
Domestic Demand Rate	2.20%	8.40%
Purchasing power rate		12.30%
Real compensation rate		14.50%
Consumption	2.80%	10.70%
Unit labor costs		9.00%
Gross capital formation percentage	1.70%
2023 [Member] \| Pessimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	5.80%	10.40%
Unemployment Rate		9.10%
Domestic Demand Rate	5.80%	11.10%
Purchasing power rate		13.20%
Real compensation rate		19.00%
Consumption	2.90%	13.60%
Unit labor costs		10.30%
Gross capital formation percentage	21.80%
2024 [Member] \| Optimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	2.20%
Domestic Demand Rate	2.10%
Consumption	2.10%
Gross capital formation percentage	1.60%
2024 [Member] \| Base Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	3.70%
Domestic Demand Rate	3.60%
Consumption	3.60%
Gross capital formation percentage	4.00%
2024 [Member] \| Pessimistic Case Scenario [Member]
Disclosure Of Macro Economic Variables [Line Items]
Gross Domestic Product Percentage	7.80%
Domestic Demand Rate	7.30%
Consumption	12.20%
Gross capital formation percentage	4.60%

Financial risk management - S_4

Financial risk management - Summary Of Impact Of Multiple Scenarios On The Allowance (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of provision matrix [line items]
Credit exposure	S/ 2,105,246	S/ 3,042,574
Optimistic Case Scenario [Member]
Disclosure of provision matrix [line items]
Credit exposure	S/ 827,138	S/ 890,525
Expected credit loss rate	30.00%	30.00%
Base Case Scenario [Member]
Disclosure of provision matrix [line items]
Credit exposure	S/ 601,358	S/ 1,201,155
Expected credit loss rate	40.00%	40.00%
Pessimistic Case Scenario [Member]
Disclosure of provision matrix [line items]
Credit exposure	S/ 676,750	S/ 950,894
Expected credit loss rate	30.00%	30.00%

Financial risk management - S_5

Financial risk management - Summary Of Fair Value Of The Loan Guarantees (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Expected credit loss	S/ 40,329	S/ 57,723
Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Expected credit loss	2,064,917	2,984,851
Type Of Guarantee Or Credit Impovement [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	1,337,233	2,473,998
Assets obtained	1,330,212	919,658
Expected credit loss	716,823	1,682,440
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	513,833	236,735
Assets obtained	601,879	287,348
Expected credit loss	182,467	68,448
Type Of Guarantee Or Credit Impovement [Member] \| Small and micro-business loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	174,855	60,114
Expected credit loss	85,222	50,406
Type Of Guarantee Or Credit Impovement [Member] \| Consumer loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	354,960	1,703,607
Expected credit loss	336,041	1,426,470
Type Of Guarantee Or Credit Impovement [Member] \| Mortgages loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	268,528	443,480
Assets obtained	728,333	632,284
Expected credit loss	99,850	114,079
Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	25,057	30,062
Assets obtained	0	26
Expected credit loss	13,243	23,037
Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	4
Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	4
Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,123	2,805
Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,123	2,779
Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	0	26
Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,185,065	911,545
Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	456,732	279,261
Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Mortgages loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	728,333	632,284
Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	0	0
Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	143,020	5,308
Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	143,020	5,308
Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	0	0
Financial assets impaired [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	90,950,082	89,758,133
Assets obtained	39,142,087	37,771,443
Net exposure	51,807,995	51,986,690
Expected credit loss	2,146,354	3,114,134
Financial assets impaired [member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,538,040	1,870,795
Financial assets impaired [member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	801,957	727,757
Financial assets impaired [member] \| Cash Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	13,128	28,626
Financial assets impaired [member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,558,061	1,654,074
Financial assets impaired [member] \| Investments Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	111,167	181,269
Financial assets impaired [member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	29,622,080	27,078,830
Financial assets impaired [member] \| Properties Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,841,217	1,088,062
Financial assets impaired [member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	7,159,989	8,310,782
Financial assets impaired [member] \| Others Guarantees [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	572,528	572,838
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	86,509,624	85,146,202
Assets obtained	36,604,047	35,900,648
Net exposure	49,905,577	49,245,554
Expected credit loss	2,106,025	3,056,411
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash And Due From Banks [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	17,104,465	18,765,482
Net exposure	17,104,465	18,765,482
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	22,118,918	22,001,567
Assets obtained	20,101,859	21,289,031
Net exposure	2,017,059	712,536
Expected credit loss	343,441	237,760
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Small and micro-business loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	1,502,501	1,942,895
Net exposure	1,502,501	1,942,895
Expected credit loss	164,595	145,714
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Consumer loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	12,514,499	11,416,175
Net exposure	12,514,499	11,416,175
Expected credit loss	1,401,681	2,413,393
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Mortgages loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	8,552,304	7,721,267
Assets obtained	16,327,398	14,555,850
Net exposure	(7,775,094)	(6,834,583)
Expected credit loss	155,200	187,984
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	4,440,458	4,611,931
Net exposure	1,902,418	2,741,136
Expected credit loss	40,329	57,723
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	44,688,222	43,081,904
Assets obtained	36,429,257	35,844,881
Net exposure	8,258,965	7,237,023
Expected credit loss	2,064,917	2,984,851
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Debt Instruments At Amortized Cost [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	3,296,030	2,707,298
Net exposure	3,296,030	2,707,298
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Financial assets at amortised cost, class [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	65,088,717	64,554,684
Assets obtained	36,429,257	35,844,881
Net exposure	28,659,460	28,709,803
Expected credit loss	2,064,917	2,984,851
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Debt Instruments At Fair Value Through Other Comprehensive Income [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	17,921,275	18,153,492
Net exposure	17,921,275	18,153,492
Expected credit loss	41,108	71,560
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Derivative Financial Instruments Hedges [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	478,822	161,824
Net exposure	478,822	161,824
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Total Debt Instruments At Fair Value Through Other omprehensive Income [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	17,921,275	18,153,492
Net exposure	17,921,275	18,153,492
Expected credit loss	41,108	71,560
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Derivative Financial Instruments Trading [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	314,539	233,425
Assets obtained	174,790	55,767
Net exposure	139,749	177,658
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Financial Assets At Fair Value Through Profit Or Loss [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	2,706,271	2,042,777
Net exposure	2,706,271	2,042,777
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Total Financial Instruments At Fair Value Through Profit Or Loss [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	3,499,632	2,438,026
Assets obtained	174,790	55,767
Net exposure	3,324,842	2,382,259
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	788,829	699,131
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	614,039	643,364
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	614,039	643,364
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Financial assets at amortised cost, class [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	614,039	643,364
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Derivative Financial Instruments Trading [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	174,790	55,767
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member] \| Total Financial Instruments At Fair Value Through Profit Or Loss [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	174,790	55,767
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,446,894	1,472,805
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,446,894	1,472,805
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member] \| Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,446,894	1,472,805
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member] \| Financial assets at amortised cost, class [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,446,894	1,472,805
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	27,780,863	25,990,768
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	11,453,465	11,434,918
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Mortgages loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	16,327,398	14,555,850
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	27,780,863	25,990,768
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member] \| Financial assets at amortised cost, class [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	27,780,863	25,990,768
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	6,587,461	7,737,944
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	6,587,461	7,737,944
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member] \| Direct Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	6,587,461	7,737,944
Financial assets impaired [member] \| Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member] \| Financial assets at amortised cost, class [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	6,587,461	7,737,944
Financial assets impaired [member] \| Financial guarantee contracts [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	4,150,093	4,587,472
Assets obtained	2,398,739	1,846,335
Net exposure	1,751,354	2,741,137
Expected credit loss	38,514	57,723
Financial assets impaired [member] \| Financial guarantee contracts [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	13,128	27,205
Financial assets impaired [member] \| Financial guarantee contracts [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	62,576	158,230
Financial assets impaired [member] \| Financial guarantee contracts [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,750,607	1,088,062
Financial assets impaired [member] \| Financial guarantee contracts [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	572,428	572,838
Financial assets impaired [member] \| Letters Of Credit For Customers [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	290,365	24,459
Assets obtained	139,301	24,460
Net exposure	151,064	(1)
Expected credit loss	1,815
Financial assets impaired [member] \| Letters Of Credit For Customers [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained		1,421
Financial assets impaired [member] \| Letters Of Credit For Customers [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	48,591	S/ 23,039
Financial assets impaired [member] \| Letters Of Credit For Customers [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	90,610
Financial assets impaired [member] \| Letters Of Credit For Customers [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	S/ 100

Financial risk management - S_6

Financial risk management - Summary Of Fair Value Of The Loan Guarantees Classified In Stage 3 (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Expected credit loss	S/ 40,329	S/ 57,723
Type Of Guarantee Or Credit Impovement [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	1,337,233	2,473,998
Assets obtained	1,330,212	919,658
Credit exposure	7,021	1,554,340
Expected credit loss	716,823	1,682,440
Type Of Guarantee Or Credit Impovement [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	4
Type Of Guarantee Or Credit Impovement [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,123	2,805
Type Of Guarantee Or Credit Impovement [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,185,065	911,545
Type Of Guarantee Or Credit Impovement [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	143,020	5,308
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	513,833	236,735
Assets obtained	601,879	287,348
Credit exposure	(88,046)	(50,613)
Expected credit loss	182,467	68,448
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	4
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,123	2,779
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	456,732	279,261
Type Of Guarantee Or Credit Impovement [Member] \| Commercial loans [member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	143,020	5,308
Type Of Guarantee Or Credit Impovement [Member] \| Small and micro-business loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	174,855	60,114
Credit exposure	174,855	60,114
Expected credit loss	85,222	50,406
Type Of Guarantee Or Credit Impovement [Member] \| Consumer loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	354,960	1,703,607
Credit exposure	354,960	1,703,607
Expected credit loss	336,041	1,426,470
Type Of Guarantee Or Credit Impovement [Member] \| Mortgages loans [member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	268,528	443,480
Assets obtained	728,333	632,284
Credit exposure	(459,805)	(188,804)
Expected credit loss	99,850	114,079
Type Of Guarantee Or Credit Impovement [Member] \| Mortgages loans [member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	728,333	632,284
Type Of Guarantee Or Credit Impovement [Member] \| Financial assets measured at amortized cost [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	1,312,176	2,443,936
Assets obtained	1,330,212	919,632
Credit exposure	(18,036)	1,524,304
Expected credit loss	703,580	1,659,403
Type Of Guarantee Or Credit Impovement [Member] \| Financial assets measured at amortized cost [Member] \| Cash Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	4
Type Of Guarantee Or Credit Impovement [Member] \| Financial assets measured at amortized cost [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	2,123	2,779
Type Of Guarantee Or Credit Impovement [Member] \| Financial assets measured at amortized cost [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	1,185,065	911,545
Type Of Guarantee Or Credit Impovement [Member] \| Financial assets measured at amortized cost [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	143,020	5,308
Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Maximum exposure to credit risk	25,057	30,062
Assets obtained	0	26
Credit exposure	25,057	30,036
Expected credit loss	13,243	23,037
Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member] \| Investments Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	0	26
Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member] \| Properties Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	0	0
Type Of Guarantee Or Credit Impovement [Member] \| Indirect Loans [Member] \| Others Guarantees [Member]
Disclosure Of Fair Value Of The Loan Guarantees [Line Items]
Assets obtained	S/ 0	S/ 0

Financial risk management - S_7

Financial risk management - Summary Of Group Determines Its Level Of Risk (Detail)	Dec. 31, 2021	Dec. 31, 2020
Global [Member] \| Grade Lower than Standard Rating From CCC to C [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	23.55%	22.12%
Latin America [Member] \| High Grade Rating from AAA to A [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.00%	0.00%
Latin America [Member] \| Grade Lower than Standard Rating From CCC to C [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	25.21%	23.47%
Sovereigns [Member] \| High Grade Rating from AAA to A [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.00%	0.00%
Sovereigns [Member] \| Grade Lower than Standard Rating From CCC to C [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	30.77%	26.47%
Bottom of range [member] \| Global [Member] \| High Grade Rating from AAA to A [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.05%	0.05%
Bottom of range [member] \| Global [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.12%	0.13%
Bottom of range [member] \| Latin America [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.11%	0.12%
Bottom of range [member] \| Sovereigns [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.00%	0.00%
Top of range [member] \| Global [Member] \| High Grade Rating from AAA to A [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	0.12%	0.12%
Top of range [member] \| Global [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	2.11%	1.96%
Top of range [member] \| Latin America [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	3.06%	3.00%
Top of range [member] \| Sovereigns [Member] \| Standard Grade Rating From BBB to B [Member]
Disclosure of nature and extent of risks arising from financial instruments [line items]
Probability of Default Percentage	1.64%	1.26%

Financial risk management - S_8

Financial risk management - Summary Of Credit Risk Ratings Issued by Risk Rating Agencies (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of external credit grades [line items]
Credit exposure	S/ 2,105,246	S/ 3,042,574
Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 24,547,294	S/ 24,277,115
Credit Exposure Percentage	100.00%	100.00%
Unrated [Member] \| Listed Shares [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 1,235,496	S/ 1,733,795
Credit Exposure Percentage	5.00%	7.10%
Unrated [Member] \| Non Listed Shares [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 274,586	S/ 207,041
Credit Exposure Percentage	1.10%	0.80%
Instruments Issued And Rated In Peru [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 3,032,585	S/ 3,803,039
Credit Exposure Percentage	12.40%	15.60%
Instruments Issued And Rated In Peru [Member] \| AAA [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 14,189	S/ 866,735
Credit Exposure Percentage	0.10%	3.60%
Instruments Issued And Rated In Peru [Member] \| AA- / AA+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 3,016	S/ 2,894,385
Credit Exposure Percentage	0.00%	11.90%
Instruments Issued And Rated In Peru [Member] \| AA [member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 3,325	S/ 30,177
Credit Exposure Percentage	0.00%	0.10%
Instruments Issued And Rated In Peru [Member] \| BBB- / BBB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 2,410,077
Credit Exposure Percentage	9.80%	0.00%
Instruments Issued And Rated In Peru [Member] \| BB- / BB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 601,978	S/ 11,742
Credit Exposure Percentage	2.50%	0.00%
Instruments Issued In Peru And Rated Abroad [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 12,571,091	S/ 11,830,657
Credit Exposure Percentage	51.20%	48.70%
Instruments Issued In Peru And Rated Abroad [Member] \| AA [member]
Disclosure of external credit grades [line items]
Credit exposure		S/ 6,871,126
Credit Exposure Percentage	0.00%	28.30%
Instruments Issued In Peru And Rated Abroad [Member] \| BBB- / BBB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 12,224,488	S/ 4,490,804
Credit Exposure Percentage	49.80%	18.50%
Instruments Issued In Peru And Rated Abroad [Member] \| BB- / BB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 141,841	S/ 288,526
Credit Exposure Percentage	0.60%	1.20%
Instruments Issued In Peru And Rated Abroad [Member] \| B- / B+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 204,762
Credit Exposure Percentage	0.80%	0.00%
Instruments Issued In Peru And Rated Abroad [Member] \| Less than B- [Member]
Disclosure of external credit grades [line items]
Credit exposure		S/ 180,201
Credit Exposure Percentage	0.00%	0.70%
Instruments Issued And Rated Abroad [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 3,670,477	S/ 3,694,030
Credit Exposure Percentage	14.80%	15.30%
Instruments Issued And Rated Abroad [Member] \| AAA [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 23,619
Credit Exposure Percentage	0.10%	0.00%
Instruments Issued And Rated Abroad [Member] \| AA- / AA+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 28,803	S/ 35,191
Credit Exposure Percentage	0.10%	0.20%
Instruments Issued And Rated Abroad [Member] \| AA [member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 248,343	S/ 141,077
Credit Exposure Percentage	1.00%	0.50%
Instruments Issued And Rated Abroad [Member] \| BBB- / BBB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 2,907,882	S/ 3,241,979
Credit Exposure Percentage	11.80%	13.40%
Instruments Issued And Rated Abroad [Member] \| BB- / BB+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 380,192	S/ 214,719
Credit Exposure Percentage	1.50%	0.90%
Instruments Issued And Rated Abroad [Member] \| B- / B+ [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 81,638	S/ 60,818
Credit Exposure Percentage	0.30%	0.30%
Instruments Issued And Rated Abroad [Member] \| Less than B- [Member]
Disclosure of external credit grades [line items]
Credit exposure		S/ 246
Credit Exposure Percentage	0.00%	0.00%
Certificate Of Deposits With Variable Interest Rates Issued By BCRP [Member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 1,440,944	S/ 0
Credit Exposure Percentage	5.90%	0.00%
Negotiable Certificates Of Deposits Issued By BCRP [Member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 179,207	S/ 1,283,726
Credit Exposure Percentage	0.70%	5.30%
Mutual Funds And Investment Funds Participations [Member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 1,780,519	S/ 1,212,259
Credit Exposure Percentage	7.30%	5.00%
Others [Member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 45	S/ 205,060
Credit Exposure Percentage	0.00%	0.80%
Nonlisted Shares And Participations [Member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 24,184,950	S/ 23,969,607
Credit Exposure Percentage	98.50%	98.70%
Accrued interest [member] \| Unrated [Member]
Disclosure of external credit grades [line items]
Credit exposure	S/ 362,344	S/ 307,508
Credit Exposure Percentage	1.50%	1.30%

Financial risk management - Add

Financial risk management - Additional information - (Detail) S/ in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2021PEN (S/)SBS	Dec. 31, 2020PEN (S/)SBS	Dec. 31, 2021USD ($)SBS	Dec. 31, 2020USD ($)SBS
Disclosure of provision matrix [line items]
Financial assets in fixed income instruments	S/ 24,547,294	S/ 24,277,115
Total Loan amount Due	8,389,672	7,778,751
Indirect loans	4,440,458	4,611,931
Rescheduled Loans	S/ 6,267,000,000	10,489,000,000
Interest rate risk [member]
Disclosure of provision matrix [line items]
Cash legal limit percentage	5.00%		5.00%
Cash early warning limit percentage	4.00%		4.00%
Value at risk internal indicator percentage	15.00%		15.00%
Value at risk early warning indicator percentage	13.00%		13.00%
Small Business Banking [Member]
Disclosure of provision matrix [line items]
Percentage Of Operation	60.00%		60.00%
Foreign currency [Member]
Disclosure of provision matrix [line items]
Indirect loans	S/ 2,596,494,000	S/ 2,296,590,000	$ 651,240,000	$ 634,242,000
Closing foreign exchange rate \| SBS	3.987	3.621	3.987	3.621
Peru, Nuevos Soles
Disclosure of provision matrix [line items]
Financial assets in fixed income instruments	S/ 15,708,023	S/ 15,262,993
Reactiva Peru [Member]
Disclosure of provision matrix [line items]
Financial Guarantee On Financial Assets Amount	30,000,000,000
Maximum Loan Disbursement Amount For Companies	S/ 10,000,000
Rescheduling and funding cost percentage	0.25%
Fee as a percentage of rescheduled amount on expiry of the grace period	0.02%
Reactiva Peru [Member] \| No. 119-2021-EF/15 [Member]
Disclosure of provision matrix [line items]
Additional grace period	12 months
Reactiva Peru [Member] \| Condition One For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Amount of loans to be outstanding to avail restructuring schedule	S/ 90,000
Reactiva Peru [Member] \| Condition Two For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Percentage reduction in sales	10.00%
Reactiva Peru [Member] \| Condition Three For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Percentage reduction in sales	20.00%
Base Case Scenario [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	40.00%	40.00%	40.00%	40.00%
Optimistic Case Scenario [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	30.00%	30.00%	30.00%	30.00%
Pessimistic Case Scenario [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	30.00%	30.00%	30.00%	30.00%
Severe Case Scenario [Member]
Disclosure of provision matrix [line items]
Adjustments For Increase Decrease On Credit Exposure		S/ 23,000,000
Top of range [member]
Disclosure of provision matrix [line items]
Absolute variation percentage.	9.00%
Relative variation percentage	433.00%
Top of range [member] \| Reactiva Peru [Member]
Disclosure of provision matrix [line items]
Financial Guarantee On Financial Assets Amount	S/ 60,000,000,000
Financial Guarantee coverage percentage	98.00%		98.00%
New grace period	12 months
Top of range [member] \| Reactiva Peru [Member] \| Condition Two For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Amount of loans to be outstanding to avail restructuring schedule	S/ 750,000
Top of range [member] \| Reactiva Peru [Member] \| Condition Three For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Amount of loans to be outstanding to avail restructuring schedule	5,000,000
Bottom of range [member] \| Reactiva Peru [Member]
Disclosure of provision matrix [line items]
Financial Guarantee On Financial Assets Amount	S/ 30,000,000,000
Financial Guarantee coverage percentage	80.00%		80.00%
New grace period	6 months
Bottom of range [member] \| Reactiva Peru [Member] \| Condition Two For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Amount of loans to be outstanding to avail restructuring schedule	S/ 90,001
Bottom of range [member] \| Reactiva Peru [Member] \| Condition Three For Availing Restructuring [Member]
Disclosure of provision matrix [line items]
Amount of loans to be outstanding to avail restructuring schedule	S/ 750,001
Weighted average [member] \| Peru, Nuevos Soles
Disclosure of provision matrix [line items]
Closing foreign exchange rate \| SBS	3.998	3.624	3.998	3.624
Weighted average [member] \| Peru, Nuevos Soles \| Peru Currency Ask For Every US Dollar Bid [Member]
Disclosure of provision matrix [line items]
Closing foreign exchange rate \| SBS	3.975	3.618	3.975	3.618
Financial Investments [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	91.80%	89.00%	91.80%	89.00%
Financial assets in fixed income instruments	S/ 911,756,000	S/ 1,029,618,000
Accounts Receivable Insurance Premiums
Disclosure of provision matrix [line items]
Expected credit loss rate	98.10%	97.60%	98.10%	97.60%
Direct loans [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	4.60%	6.90%	4.60%	6.90%
Financial assets in fixed income instruments	S/ 334,375,000	S/ 351,734,000
Indirect Loans [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	0.90%	1.30%	0.90%	1.30%
Financial assets in fixed income instruments	S/ 721,529,000	S/ 905,283,000
Mortgages [member] \| Weighted average [member]
Disclosure of provision matrix [line items]
Probability Of Default Range Percentage	(43.00%)		(43.00%)
Cash and due from banks [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	77.30%	89.50%	77.30%	89.50%
Loan Portfolio [Member] \| Financial assets neither past due nor impaired [member]
Disclosure of provision matrix [line items]
Expected credit loss rate	93.50%	88.40%	93.50%	88.40%
Loans [Member]
Disclosure of provision matrix [line items]
Financial assets in fixed income instruments	S/ 1,055,904,000	S/ 1,257,017,000
Loans [Member] \| Lower Credit Risk [Member]
Disclosure of provision matrix [line items]
Expected credit loss rate	87.50%	85.50%	87.50%	85.50%
Peruvian Government [Member] \| Reactiva Peru [Member]
Disclosure of provision matrix [line items]
Total Loan amount Due	S/ 1,974,180,000
Amount of modification made during the period for bank loans	S/ 2,012,855,000

Financial risk management - S_9

Financial risk management - Summary of Financial Instruments Exposed to Credit Risk by Economic Sectors (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	S/ 86,262,600	S/ 84,649,834
Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	87,582,895	86,904,807
Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,499,632	2,438,026
Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	17,629,787	17,902,352
Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	623,718	1,373,548
Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	65,829,758	65,190,881
Impairment allowance for loans
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	(2,064,917)	(2,984,851)
Accrued interest [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	744,622	729,878
BCRP \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	12,486,172	15,929,132
BCRP \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,620,151	1,283,727
BCRP \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	10,866,021	14,645,405
Consumer loans [member] \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	12,578,669	11,465,126
Consumer loans [member] \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	12,578,669	11,465,126
Financial services \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	12,540,851	9,380,387
Financial services \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2,720,174	1,709,966
Financial services \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,942,437	1,931,549
Financial services \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	267,611	575,526
Financial services \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	7,610,629	5,163,346
Mortgage loans \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	8,593,923	7,759,851
Mortgage loans \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	35,818	36,781
Mortgage loans \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	8,558,105	7,723,070
Manufacturing \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	5,943,632	5,331,263
Manufacturing \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	198,923	121,387
Manufacturing \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	736,926	953,195
Manufacturing \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	100,697	87,316
Manufacturing \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	4,907,086	4,169,365
Commerce \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	5,329,307	5,774,607
Commerce \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	11,754	3,887
Commerce \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	129,666	88,894
Commerce \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	0	339,945
Commerce \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	5,187,887	5,341,881
Construction and infrastructure \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,498,775	3,843,364
Construction and infrastructure \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	6,414	11,515
Construction and infrastructure \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2,677,270	2,853,982
Construction and infrastructure \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	43,180	41,483
Construction and infrastructure \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	771,911	936,384
Government of Peru \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	10,471,251	9,506,254
Government of Peru \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	7,246,077	6,855,324
Government of Peru \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,225,174	2,650,930
Electricity, gas, water and oil \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2,300,288	2,813,910
Electricity, gas, water and oil \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	54,001	49,786
Electricity, gas, water and oil \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,234,861	1,522,877
Electricity, gas, water and oil \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	91,915	167,981
Electricity, gas, water and oil \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	919,511	1,073,266
Agriculture \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,813,241	1,522,866
Agriculture \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	7,824	7,945
Agriculture \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	26,198	30,177
Agriculture \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,857	1,522
Agriculture \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,777,362	1,483,222
Leaseholds and real estate activities \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	809,200	1,187,020
Leaseholds and real estate activities \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	37,608	32,654
Leaseholds and real estate activities \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	72,506	92,136
Leaseholds and real estate activities \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	4,580	4,551
Leaseholds and real estate activities \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	694,506	1,057,679
Communications, storage and transportation \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2,154,537	2,342,053
Communications, storage and transportation \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	175,366	100,077
Communications, storage and transportation \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	355,501	247,774
Communications, storage and transportation \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	110,608	153,243
Communications, storage and transportation \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,513,062	1,840,959
Mining \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,721,231	1,773,394
Mining \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	8,824	4,710
Mining \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,030,543	1,041,323
Mining \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	681,864	727,361
Community services \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	281,043	325,787
Community services \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	9,579	6,738
Community services \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	271,464	319,049
Insurance \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	19,811	194,291
Insurance \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2,395	2,965
Insurance \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	17,416	191,326
Fishing \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	443,279	414,198
Fishing \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	0	2,339
Fishing \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,270	1,981
Fishing \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	440,009	409,878
Foreign governments \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	86,974	159,859
Foreign governments \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	86,974	159,859
Education, health and other services \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	393,614	535,626
Education, health and other services \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,968	13,309
Education, health and other services \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	104,545	101,356
Education, health and other services \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	285,101	420,961
Medicine and biotechnology \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	306,892	400,455
Medicine and biotechnology \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	117,396	114,147
Medicine and biotechnology \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	0	58,854
Medicine and biotechnology \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	189,496	227,454
Professional, scientific and technical activities \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	4,249,039	4,587,162
Professional, scientific and technical activities \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	15,637	22,305
Professional, scientific and technical activities \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	223,841	541,827
Professional, scientific and technical activities \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	4,009,561	4,023,030
Public administration and defense \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	290,455	475,541
Public administration and defense \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	28,847	183,929
Public administration and defense \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	142,291	139,498
Public administration and defense \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	119,317	152,114
Others \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	100,148	54,832
Others \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	65,104	13,586
Others \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	35,044	41,246
Commercial and micro-business loans \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,170,563	1,127,829
Commercial and micro-business loans \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	S/ 1,170,563	S/ 1,127,829

Financial risk management - _10

Financial risk management - Summary of Financial Instruments Exposed to Credit Risk by Geographic Area (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	S/ 86,262,600	S/ 84,649,834
Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	87,582,895	86,904,807
Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,499,632	2,438,026
Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	17,629,787	17,902,352
Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	623,718	1,373,548
Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	65,829,758	65,190,881
Impairment allowance for loans
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	(2,064,917)	(2,984,851)
Accrued interest [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	744,622	729,878
Peru \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	76,109,789	77,483,644
Peru \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	379,059	407,853
Peru \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	13,988,582	14,218,981
Peru \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	259,810	727,749
Peru \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	61,482,338	62,129,061
United States of America \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,798,416	2,763,422
United States of America \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,966,994	1,096,229
United States of America \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	243,396	312,506
United States of America \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	110,608	285,038
United States of America \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,477,418	1,069,649
United Mexican States \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,592,061	1,520,089
United Mexican States \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	95,933	11,342
United Mexican States \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,485,744	1,502,744
United Mexican States \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	10,384	6,003
Cayman Islands \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	441,914	315,987
Cayman Islands \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	315,925	239,035
Cayman Islands \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk		4,532
Cayman Islands \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	125,989	72,420
Canada \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	941,982	263,253
Canada \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	7,774	5,682
Canada \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	934,208	257,571
Luxembourg \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	311,322	335,777
Luxembourg \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	272,931	264,085
Luxembourg \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	15,270	15,247
Luxembourg \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	23,121	56,445
Colombia \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	406,662	571,608
Colombia \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	3,459	143
Colombia \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	318,054	519,087
Colombia \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	85,149	52,378
Chile \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	766,762	505,923
Chile \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	30,736	2,303
Chile \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	673,805	437,630
Chile \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	62,221	65,990
Panama \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	800,971	536,590
Panama \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	0	1,086
Panama \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	281,889	93,189
Panama \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk		119
Panama \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	519,082	442,196
Brazil \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	339,717	617,465
Brazil \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	23,617	5,224
Brazil \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	173,824	446,068
Brazil \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	142,276	166,173
United Kingdom \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	904,184	858,539
United Kingdom \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	231,045	198,136
United Kingdom \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	383,668	271,361
United Kingdom \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	251,188	358,848
United Kingdom \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	38,283	30,194
Germany \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	291,590	132,428
Germany \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	28,367	22,906
Germany \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	263,223	109,522
Ireland \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	474
Ireland \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	474
Ecuador \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	57,477	96,869
Ecuador \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk		3,277
Ecuador \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	57,477	93,592
Belgium \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	166	55,492
Belgium \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	164	149
Belgium \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	2	55,343
Others \| Gross carrying amount [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	819,408	847,721
Others \| Gross carrying amount [member] \| Designated at fair value through profit or loss
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	143,792	180,725
Others \| Gross carrying amount [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	65,555	81,007
Others \| Gross carrying amount [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	1,948	1,645
Others \| Gross carrying amount [member] \| Amortized cost
Disclosure of credit risk exposure [line items]
Financial Instruments Exposed to Credit Risk	S/ 608,113	S/ 584,344

Financial risk management - _11

Financial risk management - Summary of Financial Assets Subject to Offsetting (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of offsetting of financial assets [line items]
Gross amounts of recognized financial assets	S/ 793,361	S/ 395,249
Net amounts of financial assets presented in the consolidated statement of financial position	793,361	395,249
Financial instruments (including non-cash guarantees)	(279,024)	(191,844)
Cash guarantees received	(174,790)	(55,767)
Net amount	339,547	147,638
Financial investments, Derivatives receivable [member]
Disclosure of offsetting of financial assets [line items]
Gross amounts of recognized financial assets	793,361	395,249
Net amounts of financial assets presented in the consolidated statement of financial position	793,361	395,249
Financial instruments (including non-cash guarantees)	(279,024)	(191,844)
Cash guarantees received	(174,790)	(55,767)
Net amount	S/ 339,547	S/ 147,638

Financial risk management - _12

Financial risk management - Summary of Financial Liabilities Subject to Offsetting (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of offsetting of financial liabilities [line items]
Gross amounts of recognized financial liabilities	S/ 413,797	S/ 271,326
Net amounts of financial liabilities presented in the consolidated statement of financial position	413,797	271,326
Financial instruments (including non-cash guarantees)	(279,024)	(191,844)
Cash guarantees pledged	(121,613)	(70,559)
Net amount	13,160	8,923
Financial investments, Derivatives receivable [member]
Disclosure of offsetting of financial liabilities [line items]
Gross amounts of recognized financial liabilities	413,797	271,326
Net amounts of financial liabilities presented in the consolidated statement of financial position	413,797	271,326
Financial instruments (including non-cash guarantees)	(279,024)	(191,844)
Cash guarantees pledged	(121,613)	(70,559)
Net amount	S/ 13,160	S/ 8,923

Financial risk management - Sch

Financial risk management - Schedule of value at risk by type of asset (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial assets [line items]
Values At Risk	S/ 65,387	S/ 45,860
Decrease Through Diversification Effect	(8,179)	(19,296)
Currency risk [member]
Disclosure of financial assets [line items]
Values At Risk	7,473	7,251
Interest rate risk [member]
Disclosure of financial assets [line items]
Values At Risk	10,712	2,648
Other price risk [member]
Disclosure of financial assets [line items]
Values At Risk	55,381	55,257
Equity investments [member]
Disclosure of financial assets [line items]
Values At Risk	54,769	49,623
Debt securities [member]
Disclosure of financial assets [line items]
Values At Risk	1,704	5,473
Derivatives [member]
Disclosure of financial assets [line items]
Values At Risk	10,790	6,549
Diversification Effect [Member]
Disclosure of financial assets [line items]
Decrease Through Diversification Effect	S/ (1,876)	S/ (15,785)

Financial risk management - D_2

Financial risk management - Disclosure Of Estimated Changes In Interest Rates (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Increase Decrease In 25 BPS In Intrest Rate [Member] \| US Dollar [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	S/ 10,091	S/ 6,182
Sensitivity of other net comprehensive income	149,172	141,881
Increase Decrease In 50 BPS In Intrest Rate [Member] \| US Dollar [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	20,182	12,363
Sensitivity of other net comprehensive income	298,698	284,009
Increase Decrease In 50 BPS In Intrest Rate [Member] \| Sol [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	20,858	25,111
Sensitivity of other net comprehensive income	363,643	408,975
Increase Decrease In 75 BPS In Intrest Rate [Member] \| US Dollar [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	30,274	18,541
Sensitivity of other net comprehensive income	448,883	426,629
Increase Decrease In 75 BPS In Intrest Rate [Member] \| Sol [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	31,287	37,661
Sensitivity of other net comprehensive income	546,431	614,760
Increase Decrease In 100 BPS In Intrest Rate [Member] \| US Dollar [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	40,365	24,717
Sensitivity of other net comprehensive income	600,165	569,991
Increase Decrease In 100 BPS In Intrest Rate [Member] \| Sol [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	41,716	50,207
Sensitivity of other net comprehensive income	729,860	821,425
Increase Decrease In 150 BPS In Intrest Rate [Member] \| Sol [Member]
Disclosure Of Increase Decrease In Interest Rate And Impact On Results Line Items [Line Items]
Sensitivity of net income	62,574	75,291
Sensitivity of other net comprehensive income	S/ 1,100,408	S/ 1,239,666

Financial risk management - _13

Financial risk management - Schedule Of Items Exposed To Interest Rate Risk And Repricing Gap (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financial Assets [Abstract]
Cash and due from banks	S/ 17,104,465	S/ 18,765,482
Inter-bank funds	30,002	18,105
Investments at amortized cost	64,217,975	62,684,768
Loans and receivables	43,005,583	40,519,423
Other assets	1,887,454	1,355,029
Total assets	89,953,909	88,236,029
Financial Liabilities [Abstract]
Deposits and obligations	48,897,944	47,149,275
Due to banks and correspondents	8,522,849	9,660,877
Inter-bank funds	0	28,971
Bonds, notes and other obligations	8,389,672	7,778,751
Insurance contract liabilities	11,958,058	12,501,723
Other liabilities	2,477,601	2,146,152
Total equity, net	9,555,362	8,953,949	S/ 8,903,448	S/ 7,088,476
Total liabilities and equity, net	89,953,909	88,236,029
Off- balance sheet accounts
Derivatives held as assets	478,822	161,824
Mining rights [member]
Financial Assets [Abstract]
Cash and due from banks	17,104,465	18,765,482
Inter-bank funds	30,002	18,105
Investments at fair value through other comprehensive income	18,544,993	19,527,040
Investments at amortized cost	3,296,030	2,707,298
Loans and receivables	43,005,583	40,519,423
Other assets	4,952,026	4,422,479
Total assets	86,933,099	85,959,827
Financial Liabilities [Abstract]
Deposits and obligations	48,897,944	47,149,275
Due to banks and correspondents	8,522,849	9,660,877
Inter-bank funds	0	28,971
Bonds, notes and other obligations	8,389,672	7,778,751
Insurance contract liabilities	11,958,058	12,501,723
Other liabilities	2,216,227	1,891,157
Total equity, net	9,555,362	8,953,949
Total liabilities and equity, net	89,540,112	87,964,703
Off- balance sheet accounts
Derivatives held as assets	2,357,967	2,140,011
Derivatives held as liabilities	2,357,967	2,140,011
Marginal gap	(2,607,013)	(2,004,877)
Mining rights [member] \| Noninterest Bearing Financial Instruments [Member]
Financial Assets [Abstract]
Cash and due from banks	3,931,419	3,397,663
Investments at fair value through other comprehensive income	623,718	1,373,548
Loans and receivables	457,457	1,602,308
Other assets	4,045,772	3,925,856
Total assets	8,143,452	7,094,759
Financial Liabilities [Abstract]
Deposits and obligations	9,270,255	9,354,487
Other liabilities	1,754,817	1,512,647
Total equity, net	9,555,362	8,953,949
Total liabilities and equity, net	20,580,434	19,821,083
Off- balance sheet accounts
Derivatives held as assets	599,700	543,150
Net Derivative Financial Assets And Liabilities Held For Hedging	599,700	543,150
Marginal gap	(11,837,282)	(12,183,174)
Cumulative gap	(2,607,013)	(2,004,877)
Up to 1 month [member] \| Mining rights [member]
Financial Assets [Abstract]
Cash and due from banks	11,898,425	14,634,893
Inter-bank funds	30,002	18,105
Investments at fair value through other comprehensive income	714,470	881,907
Loans and receivables	3,056,324	3,169,078
Other assets	202,455	81,455
Total assets	15,901,676	18,785,438
Financial Liabilities [Abstract]
Deposits and obligations	33,250,863	31,165,789
Due to banks and correspondents	587,776	313,610
Inter-bank funds	0	28,971
Bonds, notes and other obligations	213,362	363,432
Insurance contract liabilities	93,427	88,452
Other liabilities	114,629	96,267
Total liabilities and equity, net	34,260,057	32,056,521
Off- balance sheet accounts
Marginal gap	(18,358,381)	(13,271,083)
Cumulative gap	(18,358,381)	(13,271,083)
From 1 to 3 months [member] \| Mining rights [member]
Financial Assets [Abstract]
Cash and due from banks	1,025,641	194,871
Investments at fair value through other comprehensive income	1,037,091	228,550
Investments at amortized cost	70,856	56,368
Loans and receivables	6,033,992	4,399,328
Other assets	138,208	129,760
Total assets	8,305,788	5,008,877
Financial Liabilities [Abstract]
Deposits and obligations	2,205,564	2,208,550
Due to banks and correspondents	685,191	651,621
Bonds, notes and other obligations	27,690	23,403
Insurance contract liabilities	183,175	173,892
Other liabilities	131,645	68,062
Total liabilities and equity, net	3,233,265	3,125,528
Off- balance sheet accounts
Marginal gap	5,072,523	1,883,349
Cumulative gap	(13,285,858)	(11,387,734)
From 3 months to 1 year [member] \| Mining rights [member]
Financial Assets [Abstract]
Cash and due from banks	188,458	131,924
Investments at fair value through other comprehensive income	334,042	310,640
Loans and receivables	10,498,942	9,685,594
Other assets	67,572	23,453
Total assets	11,089,014	10,151,611
Financial Liabilities [Abstract]
Deposits and obligations	3,540,717	3,604,421
Due to banks and correspondents	1,795,332	932,139
Bonds, notes and other obligations	165,171	25,122
Insurance contract liabilities	810,746	773,570
Other liabilities	92,945	60,017
Total liabilities and equity, net	6,404,911	5,395,269
Off- balance sheet accounts
Marginal gap	4,684,103	4,756,341
Cumulative gap	(8,601,755)	(6,631,393)
From 1 to 5 years [member] \| Mining rights [member]
Financial Assets [Abstract]
Cash and due from banks	60,522	406,131
Investments at fair value through other comprehensive income	4,339,422	2,751,911
Investments at amortized cost	1,600,220	1,151,355
Loans and receivables	18,122,112	19,731,211
Other assets	497,774	261,618
Total assets	24,620,050	24,302,226
Financial Liabilities [Abstract]
Deposits and obligations	369,270	543,414
Due to banks and correspondents	4,488,578	6,886,860
Bonds, notes and other obligations	6,546,370	4,325,714
Insurance contract liabilities	3,752,061	3,485,680
Other liabilities	108,032	124,526
Total liabilities and equity, net	15,264,311	15,366,194
Off- balance sheet accounts
Derivatives held as assets	1,758,267	1,596,861
Derivatives held as liabilities	1,758,267	1,596,861
Marginal gap	9,355,739	8,936,032
Cumulative gap	753,984	2,304,639
From 5 years onwards [member] \| Mining rights [member]
Financial Assets [Abstract]
Investments at fair value through other comprehensive income	11,496,250	13,980,484
Investments at amortized cost	1,624,954	1,499,575
Loans and receivables	5,751,670	5,136,520
Other assets	245	337
Total assets	18,873,119	20,616,916
Financial Liabilities [Abstract]
Deposits and obligations	261,275	272,614
Due to banks and correspondents	965,972	876,647
Bonds, notes and other obligations	1,437,079	3,041,080
Insurance contract liabilities	7,118,649	7,980,129
Other liabilities	14,159	29,638
Total liabilities and equity, net	9,797,134	12,200,108
Off- balance sheet accounts
Derivatives held as liabilities	599,700	543,150
Net Derivative Financial Assets And Liabilities Held For Hedging	(599,700)	(543,150)
Marginal gap	8,476,285	7,873,658
Cumulative gap	S/ 9,230,269	S/ 10,178,297

Financial risk management - _14

Financial risk management - Summary of other comprehensive income before Income Tax and Non-controlling Interest (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Calculation Of Sensitivity In Market Prices And The Effect On Expected Unrealized Gain Or Loss [Line Items]
Credit exposure	S/ 2,105,246	S/ 3,042,574
Ten Percent Change In Equity Price [Member] \| Equity investments [member]
Disclosure Of Calculation Of Sensitivity In Market Prices And The Effect On Expected Unrealized Gain Or Loss [Line Items]
Percentage Of Change In Market Price	(10.00%)
Credit exposure	S/ 62,372	137,355
Twenty Five Percent Change In Equity Price [Member] \| Equity investments [member]
Disclosure Of Calculation Of Sensitivity In Market Prices And The Effect On Expected Unrealized Gain Or Loss [Line Items]
Percentage Of Change In Market Price	(25.00%)
Credit exposure	S/ 155,930	343,387
Thirty Percent Change In Equity Price [Member] \| Equity investments [member]
Disclosure Of Calculation Of Sensitivity In Market Prices And The Effect On Expected Unrealized Gain Or Loss [Line Items]
Percentage Of Change In Market Price	(30.00%)
Credit exposure	S/ 187,115	S/ 412,064

Financial risk management - _15

Financial risk management - Summary Of Percentage Of Change In Currency Exchange Rate (Detail) - US Dollar - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Five Percent Currency Devaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	5.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ (42,218)	S/ (22,242)
Ten Percent Currency Devaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	10.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ (84,437)	(44,483)
Fifteen Percent Currency Devaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	15.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ (126,655)	(66,725)
Five Percent Currency Revaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	5.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ 42,218	22,242
Ten Percent Currency Revaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	10.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ 84,437	44,483
Fifteen Percent Currency Revaluation [Member]
Disclosure Of Detailed Information About Analysis Of Variations In US Dollar [Line Items]
Percentage Of Change In Currency Exchange Rate	15.00%
Sensitivity analysis of (Devaluation) Revaluation	S/ 126,655	S/ 66,725

Financial risk management - D_3

Financial risk management - Disclosure Of Detailed Information About Foreign Exchange Risk Position Of Group (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Assets
Cash and due from banks	S/ 17,104,465	S/ 18,765,482
Inter-bank funds	30,002	18,105
Financial investments	24,547,294	24,277,115
Loans, net	43,005,583	40,519,423
Due from customers on acceptances	152,423	16,320
Other accounts receivable and other assets, net	1,422,833	1,053,389
Total assets	86,262,600	84,649,834
Liabilities
Deposits and obligations	48,897,944	47,149,275
Inter-bank funds	0	28,971
Due to banks and correspondents	8,522,849	9,660,877
Bonds, notes and other obligations	8,389,672	7,778,751
Due from customers on acceptances	152,423	16,320
Insurance contract liabilities	11,958,058	12,501,723
Other accounts payable, provisions and other liabilities	2,278,877	2,003,787
Total liabilities	80,199,823	79,139,704
Forwards position, net	6,062,777	5,510,130
Currency swaps position, net	6,062,777	5,510,130
Cross currency swaps position, net	6,062,777	5,510,130
Options position, net	6,062,777	5,510,130
Monetary position, net	6,062,777	5,510,130
USD
Assets
Cash and due from banks	10,415,166	7,232,836
Inter-bank funds		18,105
Financial investments	8,709,754	8,926,088
Loans, net	12,086,570	10,535,743
Due from customers on acceptances	152,423	16,320
Other accounts receivable and other assets, net	222,795	312,407
Total assets	31,586,708	27,041,499
Liabilities
Deposits and obligations	20,003,314	16,244,869
Inter-bank funds		28,971
Due to banks and correspondents	757,039	643,977
Bonds, notes and other obligations	7,616,634	6,887,363
Due from customers on acceptances	152,423	16,320
Insurance contract liabilities	5,241,284	4,905,233
Other accounts payable, provisions and other liabilities	523,281	530,180
Total liabilities	34,293,975	29,256,913
Forwards position, net	1,208,277	1,500,709
Currency swaps position, net	1,208,277	1,500,709
Cross currency swaps position, net	1,208,277	1,500,709
Options position, net	1,208,277	1,500,709
Monetary position, net	1,208,277	1,500,709
PEN
Assets
Cash and due from banks	6,062,879	10,959,492
Inter-bank funds	30,002
Financial investments	15,708,023	15,262,993
Loans, net	30,919,013	29,983,680
Other accounts receivable and other assets, net	1,199,349	740,113
Total assets	53,919,266	56,946,278
Liabilities
Deposits and obligations	28,382,727	30,519,198
Due to banks and correspondents	7,765,810	9,016,900
Bonds, notes and other obligations	773,038	891,388
Insurance contract liabilities	6,716,774	7,596,490
Other accounts payable, provisions and other liabilities	1,753,975	1,440,976
Total liabilities	45,392,324	49,464,952
Forwards position, net	4,697,505	3,920,359
Currency swaps position, net	4,697,505	3,920,359
Cross currency swaps position, net	4,697,505	3,920,359
Options position, net	4,697,505	3,920,359
Monetary position, net	4,697,505	3,920,359
Other Currencies [Member]
Assets
Cash and due from banks	626,420	573,154
Financial investments	129,517	88,034
Other accounts receivable and other assets, net	689	869
Total assets	756,626	662,057
Liabilities
Deposits and obligations	511,903	385,208
Other accounts payable, provisions and other liabilities	1,621	32,631
Total liabilities	513,524	417,839
Forwards position, net	156,995	89,062
Currency swaps position, net	156,995	89,062
Cross currency swaps position, net	156,995	89,062
Options position, net	156,995	89,062
Monetary position, net	156,995	89,062
Forward contract [member] \| USD
Liabilities
Forwards position, net	(378,778)	1,525,029
Currency swaps position, net	(378,778)	1,525,029
Cross currency swaps position, net	(378,778)	1,525,029
Options position, net	(378,778)	1,525,029
Monetary position, net	(378,778)	1,525,029
Forward contract [member] \| PEN
Liabilities
Forwards position, net	464,885	(1,369,873)
Currency swaps position, net	464,885	(1,369,873)
Cross currency swaps position, net	464,885	(1,369,873)
Options position, net	464,885	(1,369,873)
Monetary position, net	464,885	(1,369,873)
Forward contract [member] \| Other Currencies [Member]
Liabilities
Forwards position, net	(86,107)	(155,156)
Currency swaps position, net	(86,107)	(155,156)
Cross currency swaps position, net	(86,107)	(155,156)
Options position, net	(86,107)	(155,156)
Monetary position, net	(86,107)	(155,156)
Currency swap contract [member] \| USD
Liabilities
Forwards position, net	2,171,025	264,160
Currency swaps position, net	2,171,025	264,160
Cross currency swaps position, net	2,171,025	264,160
Options position, net	2,171,025	264,160
Monetary position, net	2,171,025	264,160
Currency swap contract [member] \| PEN
Liabilities
Forwards position, net	(2,171,025)	(264,160)
Currency swaps position, net	(2,171,025)	(264,160)
Cross currency swaps position, net	(2,171,025)	(264,160)
Options position, net	(2,171,025)	(264,160)
Monetary position, net	(2,171,025)	(264,160)
Cross Currency Swap Contract [Member] \| USD
Liabilities
Forwards position, net	2,123,300	1,926,886
Currency swaps position, net	2,123,300	1,926,886
Cross currency swaps position, net	2,123,300	1,926,886
Options position, net	2,123,300	1,926,886
Monetary position, net	2,123,300	1,926,886
Cross Currency Swap Contract [Member] \| PEN
Liabilities
Forwards position, net	(2,123,300)	(1,926,886)
Currency swaps position, net	(2,123,300)	(1,926,886)
Cross currency swaps position, net	(2,123,300)	(1,926,886)
Options position, net	(2,123,300)	(1,926,886)
Monetary position, net	(2,123,300)	(1,926,886)
Option contract [member] \| USD
Liabilities
Forwards position, net	(3)	48
Currency swaps position, net	(3)	48
Cross currency swaps position, net	(3)	48
Options position, net	(3)	48
Monetary position, net	(3)	48
Option contract [member] \| PEN
Liabilities
Forwards position, net	3	(48)
Currency swaps position, net	3	(48)
Cross currency swaps position, net	3	(48)
Options position, net	3	(48)
Monetary position, net	S/ 3	S/ (48)

Financial risk management - _16

Financial risk management - Summary Of Contingent Credits(Indirect Loans) (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables	S/ 4,440,458	S/ 4,611,931
Not later than one month [member]
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables	974,601	1,205,650
Later than one month and not later than three months [member]
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables	1,242,858	1,169,887
Later Than Three Month And Not Later Than Twelve Months [Member]
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables	2,056,381	1,989,466
Later than one year and not later than five years [member]
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables	S/ 166,618	246,928
Later than five years [member]
Disclosure Of Maturity Analysis Of Contingent Credits [Line Items]
Indirect Loans And Receivables

Financial risk management - _17

Financial risk management - Summary Of Undiscounted Cash Flow (Details) - PEN (S/) S/ in Thousands	Dec. 31, 2021		Dec. 31, 2020
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	S/ 91,336,678		S/ 88,839,761
Derivative financial assets held for trading	314,539	[1]	233,425	[2]
Derivative financial liabilities held for trading	413,797	[1]	271,326	[2]
Derivative financial assets held for hedging	478,822		161,824
Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	49,115,983		47,489,999
Interbank funds [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities			28,971
Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	9,420,014		10,372,481
Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	9,495,525		9,148,821
Due From Customers On Acceptances [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	152,423		16,320
Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	21,287,653		20,050,708
Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	1,865,080		1,732,461
Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	5,811,870		8,113,582
Derivative financial liabilities held for trading	5,971,426		8,144,540
Total	(159,556)		(30,958)
Assets held to hedge liabilities arising from financing activities [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for hedging	1,961,092		1,788,828
Derivative financial liabilities held for hedging	1,613,872		1,681,067
Total	347,220		107,761
Not later than one month [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	40,800,174		38,568,408
Not later than one month [member] \| Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	39,298,408		37,415,275
Not later than one month [member] \| Interbank funds [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities			28,971
Not later than one month [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	732,010		319,026
Not later than one month [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	72,423		57,703
Not later than one month [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	56,903		5,001
Not later than one month [member] \| Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	96,757		88,453
Not later than one month [member] \| Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	543,673		653,979
Not later than one month [member] \| Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	938,973		327,800
Derivative financial liabilities held for trading	848,334		320,566
Total	90,639		7,234
Not later than one month [member] \| Assets held to hedge liabilities arising from financing activities [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for hedging	29,634		26,913
Derivative financial liabilities held for hedging	35,742		35,742
Total	(6,108)		(8,829)
Later than one month and not later than three months [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	3,263,983		3,153,078
Later than one month and not later than three months [member] \| Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	2,286,838		2,345,526
Later than one month and not later than three months [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	431,352		500,321
Later than one month and not later than three months [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	43,626		42,939
Later than one month and not later than three months [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	68,083		7,497
Later than one month and not later than three months [member] \| Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	189,835		173,892
Later than one month and not later than three months [member] \| Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	244,249		82,903
Later than one month and not later than three months [member] \| Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	926,361		364,140
Derivative financial liabilities held for trading	999,058		361,367
Total	(72,697)		2,773
Later Than Three Month And Not Later Than Twelve Months [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	7,556,491		5,814,131
Later Than Three Month And Not Later Than Twelve Months [Member] \| Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	3,555,643		3,672,558
Later Than Three Month And Not Later Than Twelve Months [Member] \| Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	2,649,853		1,000,789
Later Than Three Month And Not Later Than Twelve Months [Member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	378,421		227,599
Later Than Three Month And Not Later Than Twelve Months [Member] \| Due From Customers On Acceptances [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	27,437		3,822
Later Than Three Month And Not Later Than Twelve Months [Member] \| Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	840,717		773,570
Later Than Three Month And Not Later Than Twelve Months [Member] \| Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	104,420		135,793
Later Than Three Month And Not Later Than Twelve Months [Member] \| Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	1,782,384		1,406,563
Derivative financial liabilities held for trading	1,727,425		1,396,413
Total	54,959		10,150
Later Than Three Month And Not Later Than Twelve Months [Member] \| Assets held to hedge liabilities arising from financing activities [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for hedging	29,670		26,947
Derivative financial liabilities held for hedging	46,619		44,453
Total	(16,949)		(17,506)
Later than one year and not later than five years [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	16,797,297		18,846,600
Later than one year and not later than five years [member] \| Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	1,251,449		2,337,990
Later than one year and not later than five years [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	4,373,597		7,402,575
Later than one year and not later than five years [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	7,322,864		5,432,266
Later than one year and not later than five years [member] \| Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	3,752,862		3,485,680
Later than one year and not later than five years [member] \| Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	96,525		188,089
Later than one year and not later than five years [member] \| Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	1,874,161		3,803,005
Derivative financial liabilities held for trading	2,093,959		3,860,894
Total	(219,798)		(57,889)
Later than one year and not later than five years [member] \| Assets held to hedge liabilities arising from financing activities [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for hedging	1,787,938		1,677,668
Derivative financial liabilities held for hedging	1,520,104		1,582,390
Total	267,834		95,278
Later than five years [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	22,918,733		22,457,544
Later than five years [member] \| Deposits And Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	2,723,645		1,718,650
Later than five years [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	1,233,202		1,149,770
Later than five years [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	1,678,191		3,388,314
Later than five years [member] \| Insurance Contract Liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	16,407,482		15,529,113
Later than five years [member] \| Accounts payable provisions and other liabilities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Non-derivative financial liabilities	876,213		671,697
Later than five years [member] \| Assets Held For Trading Liabilities Arising From Financing Activities [Member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for trading	289,991		2,212,074
Derivative financial liabilities held for trading	302,650		2,205,300
Total	(12,659)		6,774
Later than five years [member] \| Assets held to hedge liabilities arising from financing activities [member]
Disclosure Of Maturity Analysis Of Undiscounted Cash Flows Payables [Line Items]
Derivative financial assets held for hedging	113,850		57,300
Derivative financial liabilities held for hedging	11,407		18,482
Total	S/ 102,443		S/ 38,818

[1]	As of December 31, 2021, 2020 and 2019, the Group recognized losses of S/60,275,000 and for S/39,207,000 and a gain of S/62,183,000, respectively, for valuation of derivative financial instruments held for trading, which were recorded in the caption “Net gain from financial assets at fair value through profit or loss” in the consolidated statement of income.
[2]	Corresponds mainly to the effects on the expected loss because of changes in investment ratings and which have not necessarily resulted in stage transfers during the year.

Financial risk management - _18

Financial risk management - Summary of changes in liabilities arising from financing activities (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance as of January 1	S/ 8,078,398	S/ 7,401,955
Dividends payable	634,181	700,660
Cash flow	(822,474)	(602,605)
Effect of movement in exchange rate	723,156	554,882
Others	12,576	23,506
Balance as of December 31	8,625,837	8,078,398
Inter Bank Funds [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance as of January 1	28,971	169,138
Cash flow	(30,945)	(140,167)
Effect of movement in exchange rate	1,974
Balance as of December 31	0	28,971
Bonds Notes And Other Obligations [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance as of January 1	7,778,751	6,890,290
Cash flow	(91,000)	312,600
Effect of movement in exchange rate	713,744	549,801
Others	(11,823)	26,060
Balance as of December 31	8,389,672	7,778,751
Lease liabilities [member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance as of January 1	269,755	341,836
Cash flow	(66,646)	(74,608)
Effect of movement in exchange rate	7,438	5,081
Others	24,399	(2,554)
Balance as of December 31	234,946	269,755
Dividends Payable [Member]
Disclosure of reconciliation of liabilities arising from financing activities [line items]
Balance as of January 1	921	691
Dividends payable	634,181	700,660
Cash flow	(633,883)	(700,430)
Balance as of December 31	S/ 1,219	S/ 921

Fair value - Summary of fair va

Fair value - Summary of fair value measurement of assets and liabilities (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	S/ 21,753,137	S/ 21,713,926
Total financial assets	22,044,625	21,965,066
Derivatives payable [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	413,797	271,326
Financial investments, Derivatives receivable [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	793,361	395,249
Accrued interest [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	291,488	251,140
Financial investments, At fair value through profit or loss [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	2,706,271	2,042,777
Debt instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	17,629,787	17,902,352
Equity instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	623,718	1,373,548
Level 1 [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	12,729,599	12,154,341
Level 1 [member] \| Financial investments, At fair value through profit or loss [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	978,978	577,438
Level 1 [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	11,194,459	10,247,432
Level 1 [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	556,162	1,329,471
Level 2 [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	7,889,775	9,044,663
Level 2 [member] \| Derivatives payable [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial liabilities	413,797	271,326
Level 2 [member] \| Financial investments, Derivatives receivable [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	793,361	395,249
Level 2 [member] \| Financial investments, At fair value through profit or loss [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	633,400	986,627
Level 2 [member] \| Debt instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	6,435,328	7,654,920
Level 2 [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	27,686	7,867
Level 3 [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,133,763	514,922	S/ 487,352
Level 3 [member] \| Financial investments, At fair value through profit or loss [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	1,093,893	478,712
Level 3 [member] \| Equity instruments measured at fair value through other comprehensive income [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities [Line Items]
Financial assets	S/ 39,870	S/ 36,210

Fair Value - Summary of signifi

Fair Value - Summary of significant unobservable inputs used in fair value measurement of assets (Detail)	12 Months Ended
	Dec. 31, 2021PEN (S/)	Dec. 31, 2021USD ($)	Dec. 31, 2020PEN (S/)	Dec. 31, 2020USD ($)
Listed Shares [Member] \| Equity Method [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Description of valuation processes used in fair value measurement, assets	According to price risk	According to price risk	According to price risk	According to price risk
Percentage of increase decrease in sensitivity analysis of input fair value	5.00%	5.00%	5.00%	5.00%
Increase (decrease) in fair value measurement due to reasonably possible decrease in unobservable input, assets	S/ 1,994,000		S/ 1,811,000
NAV [member] \| Private equity funds [Member] \| Net Asset Value Method [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Description of valuation processes used in fair value measurement, assets	Depends on each investment	Depends on each investment	Depends on each investment	Depends on each investment
Percentage of increase decrease in sensitivity analysis of input fair value	10.00%	10.00%	10.00%	10.00%
Increase decrease in sensitivity analysis of input to fair value	S/ 78,305,000,000		S/ 27,983,000,000
NAV [member] \| Listed Shares [Member] \| Net Asset Value Method [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Percentage of increase decrease in sensitivity analysis of input fair value	10.00%	10.00%	10.00%	10.00%
Increase decrease in sensitivity analysis of input to fair value	S/ 11,199,000,000		S/ 10,754,000,000
Amount Of Valuation Processes Used In Fair Value Measurement Assets \| $		$ 203.53		$ 215.19
NAV [member] \| Private Equity Stocks [Member] \| Net Asset Value Method [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Description of valuation processes used in fair value measurement, assets	Depends on each investment	Depends on each investment	Depends on each investment	Depends on each investment
Percentage of increase decrease in sensitivity analysis of input fair value	10.00%	10.00%	10.00%	10.00%
Increase decrease in sensitivity analysis of input to fair value	S/ 7,300,000,000		S/ 1,448,000,000

Fair Value - Summary of fair _2

Fair Value - Summary of fair value measurement of assets (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value measurement of assets [line items]
Initial balance as of January 1	S/ 21,713,926
Balance as of December 31	21,753,137	S/ 21,713,926
Level 3 [member]
Disclosure of fair value measurement of assets [line items]
Initial balance as of January 1	514,922	487,352
Purchases	629,543	155,198
Sales	(237,870)	(272,711)
Total gain recognized on the consolidated statement of income	227,168	145,083
Balance as of December 31	S/ 1,133,763	S/ 514,922

Fair value - Summary of fair _3

Fair value - Summary of fair value measurement of assets and liabilities levels of hierarchy (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	S/ 64,217,975	S/ 62,684,768
Financial liabilities at amortized cost	79,786,026	78,868,378
Deposits And Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	48,897,944	47,149,275
Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	0	28,971
Due To Banks And Correspondents [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	8,522,849	9,660,877
Bonds Notes And Other Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	8,389,672	7,778,751
Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	152,423	16,320
Insurance Contract Liabilitites [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	11,958,058	12,501,723
Other accounts payable and other liabilities [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	1,865,080	1,732,461
Cash and due from banks [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	17,104,465	18,765,482
Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	30,002	18,105
Financial Investments [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	3,296,030	2,707,298
Loans Net [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	43,005,583	40,519,423
Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	152,423	16,320
Accounts receivable and other assets, net
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	629,472	658,140
Level 1 [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	3,181,392	2,988,539
Financial liabilities at amortized cost	7,286,082	6,831,566
Level 1 [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	7,286,082	6,831,566
Level 1 [member] \| Financial Investments [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	3,181,392	2,988,539
Level 2 [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	60,808,961	60,267,748
Financial liabilities at amortized cost	72,366,672	72,542,559
Level 2 [member] \| Deposits And Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	48,914,408	47,146,077
Level 2 [member] \| Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	0	28,971
Level 2 [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	8,274,484	9,686,361
Level 2 [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	1,202,219	1,430,646
Level 2 [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	152,423	16,320
Level 2 [member] \| Insurance Contract Liabilitites [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	11,958,058	12,501,723
Level 2 [member] \| Other accounts payable and other liabilities [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	1,865,080	1,732,461
Level 2 [member] \| Cash and due from banks [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	17,104,465	18,765,482
Level 2 [member] \| Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	30,002	18,105
Level 2 [member] \| Loans Net [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	42,892,599	40,809,701
Level 2 [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	152,423	16,320
Level 2 [member] \| Accounts receivable and other assets, net
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	629,472	658,140
Fair value [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	63,990,353	63,256,287
Financial liabilities at amortized cost	79,652,754	79,374,125
Fair value [member] \| Deposits And Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	48,914,408	47,146,077
Fair value [member] \| Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	0	28,971
Fair value [member] \| Due To Banks And Correspondents [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	8,274,484	9,686,361
Fair value [member] \| Bonds Notes And Other Obligations [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	8,488,301	8,262,212
Fair value [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	152,423	16,320
Fair value [member] \| Insurance Contract Liabilitites [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	11,958,058	12,501,723
Fair value [member] \| Other accounts payable and other liabilities [member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial liabilities at amortized cost	1,865,080	1,732,461
Fair value [member] \| Cash and due from banks [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	17,104,465	18,765,482
Fair value [member] \| Inter Bank Funds [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	30,002	18,105
Fair value [member] \| Financial Investments [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	3,181,392	2,988,539
Fair value [member] \| Loans Net [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	42,892,599	40,809,701
Fair value [member] \| Due From Customers On Acceptances [Member]
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	152,423	16,320
Fair value [member] \| Accounts receivable and other assets, net
Disclosure Of Fair Value Measurement Of Assets And Liabilities Levels Of Hierarchy [Line Items]
Financial assets at amortized cost	S/ 629,472	S/ 658,140

Fair value - Additional informa

Fair value - Additional information (Detail) - PEN (S/) S/ in Thousands	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fair value measurement of assets [line items]
Transfers out of Level 1 into Level 2 of fair value hierarchy		S/ 4,116,507,000
Transfers out of Level 2 into Level 1 of fair value hierarchy	S/ 0	S/ 0

Fiduciary activities and mana_3

Fiduciary activities and management of funds - Summary of managed off-balance sheet financial assets (Detail) - PEN (S/) S/ in Thousands	Dec. 31, 2021	Dec. 31, 2020
Disclosure of Off Balancesheet Financial Assets [Line Items]
Off-Balance Sheet Financial Assets	S/ 22,980,700	S/ 20,988,833
Investment funds [member]
Disclosure of Off Balancesheet Financial Assets [Line Items]
Off-Balance Sheet Financial Assets	18,669,786	15,008,109
Mutual funds [member]
Disclosure of Off Balancesheet Financial Assets [Line Items]
Off-Balance Sheet Financial Assets	S/ 4,310,914	S/ 5,980,724

Events after the reporting pe_2

Events after the reporting period - Additional information (Detail) S/ in Thousands, $ in Millions	Apr. 13, 2022	Mar. 22, 2022USD ($)	Dec. 31, 2021PEN (S/)	Dec. 31, 2020PEN (S/)
Disclosure of non-adjusting events after reporting period [line items]
Borrowings \| S/			S/ 8,389,672	S/ 7,778,751
Events after reporting period [Member] \| Unsecured Corporate Bond [Member]
Disclosure of non-adjusting events after reporting period [line items]
Borrowings maturity		10 years
Borrowings \| $		$ 500
Procesos de Medios de Pago S.A. [Member]
Disclosure of non-adjusting events after reporting period [line items]
Percentage of capital stock acquired	50.00%
Percentage of issued capital stock hold	100.00%
Percentage of capital stock held before the transaction	50.00%