Interest income and expenses, and similar accounts (Tables)

12 Months Ended

Dec. 31, 2023

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:

	2023			2022		2021
	S/(000)			S/(000)		S/(000)
Interest and similar income
Interest on loan portfolio		5,353,991			4,207,420		3,274,402
Impact from the modification of contractual cash flows due to the loan rescheduling schemes (*)		(29,404	)		41,110		120,193
Interest on investments at fair value through other comprehensive income		1,208,823			1,202,788		928,660

	2023			2022			2021
	S/(000)			S/(000)			S/(000)
Interest on due from banks and inter-bank funds		367,167			175,401			46,273
Interest on investments at amortized cost		172,602			161,966			130,326
Dividends on financial instruments, Note 5(e) and (f)		42,779			78,928			101,736
Others		4,453			3,689			4,035
Total		7,120,411			5,871,302			4,605,625
Interest and similar expenses
Interest and fees on deposits and obligations		(1,662,139	)		(863,335	)		(334,212	)
Interest and fees on obligations with financial institutions		(474,362	)		(234,842	)		(156,490	)
Interest on bonds, notes and other obligations		(311,665	)		(418,821	)		(433,774	)
Deposit insurance fund fees		(81,171	)		(77,920	)		(70,670	)
Interest on lease payments, Note 8(e)		(5,562	)		(9,283	)		(14,004	)
Others		(57,467	)		(57,488	)		(48,787	)
Total		(2,592,366	)		(1,661,689	)		(1,057,937	)

(*) 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.

Summary of Interest Income and Expenses Calculated Using Effective Interest Rate

(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:

	2023		2022		2021
	S/(000)		S/(000)		S/(000)
Financial assets measured at amortized cost		5,864,356		4,585,897		3,571,194
Financial assets measured at fair value through other comprehensive income		1,208,823		1,202,788		928,660
Total interest from financial assets calculated at EIR		7,073,179		5,788,685		4,499,854
Financial liabilities measured at amortized cost		2,453,728		1,526,281		938,480