| Summary of Information about Interest Income (Expense) |
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(a) |
This caption is comprised of the following: |
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S/(000) |
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S/(000) |
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S/(000) |
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Interest and similar income |
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| Interest on loan portfolio |
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5,353,991 |
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4,207,420 |
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3,274,402 |
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| Impact from the modification of contractual cash flows due to the loan rescheduling schemes (*) |
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(29,404 |
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41,110 |
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120,193 |
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| Interest on investments at fair value through other comprehensive income |
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1,208,823 |
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1,202,788 |
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928,660 |
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S/(000) |
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S/(000) |
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S/(000) |
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| Interest on due from banks and inter-bank funds |
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367,167 |
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175,401 |
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46,273 |
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| Interest on investments at amortized cost |
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172,602 |
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161,966 |
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130,326 |
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| Dividends on financial instruments, Note 5(e) and (f) |
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42,779 |
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78,928 |
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101,736 |
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| Others |
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4,453 |
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3,689 |
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4,035 |
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7,120,411 |
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5,871,302 |
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4,605,625 |
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Interest and similar expenses |
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| Interest and fees on deposits and obligations |
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(1,662,139 |
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(863,335 |
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(334,212 |
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| Interest and fees on obligations with financial institutions |
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(474,362 |
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(234,842 |
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(156,490 |
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| Interest on bonds, notes and other obligations |
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(311,665 |
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(418,821 |
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(433,774 |
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| Deposit insurance fund fees |
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(81,171 |
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(77,920 |
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(70,670 |
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| Interest on lease payments, Note 8(e) |
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(5,562 |
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(9,283 |
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(14,004 |
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| Others |
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(57,467 |
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(57,488 |
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(48,787 |
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(2,592,366 |
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(1,661,689 |
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(1,057,937 |
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(*) |
For rescheduled loans, 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. During 2023, 2022 and 2021, interest was recorded according to the rescheduled term for approximately S/9,246,000, S/22,930,000 and S/96,627,000, respectively. Likewise, as result of the rescheduling of loans under the “Reactiva Peru” program, expenses for approximately S/38,650,000, and income for approximately S/18,180,000 and S/23,566,000, respectively; were recorded. |
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| Summary of Interest Income and Expenses Calculated Using Effective Interest Rate |
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(b) |
The amounts shown in paragraph (a) above, include interest income and expenses calculated using the effective interest rate (EIR), which are related to the following items: |
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S/(000) |
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S/(000) |
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S/(000) |
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| Financial assets measured at amortized cost |
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5,864,356 |
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4,585,897 |
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3,571,194 |
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| Financial assets measured at fair value through other comprehensive income |
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1,208,823 |
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1,202,788 |
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928,660 |
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Total interest from financial assets calculated at EIR |
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7,073,179 |
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5,788,685 |
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4,499,854 |
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Financial liabilities measured at amortized cost |
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2,453,728 |
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1,526,281 |
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938,480 |
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