Estados Financieros Comparados Actualizado al 16 de mayo de 2025
ESTADOS FINANCIEROS COMPARADOS / COMPARATIVE FINANCIAL STATEMENT Bancos Y Financieras/BANKS
CIFRAS EXPRESADAS EN MILES DE SOLES
Empresa/Cuenta Banco de Crédito Banco de la Nación Bank of China (Peru) CMAC Arequipa COFIDE
CIIU 6519 6519 6419 65197 6599
ESTADO DE SITUACION FINANCIERA / STATEMENT OF FINANCIAL POSITION 31/03/2025 31/12/2024 31/03/2025 31/12/2024 31/03/2025 31/12/2024 31/03/2025 31/12/2024 31/03/2025 31/12/2024
DISPONIBLE / FUNDS AVAILABLE 40,505,522 43,923,142 15,581,860 14,576,739 2,511,804 2,105,585 805,435 732,047 705,716 498,694
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 0 0 0 0 55,007 56,474 0 0 0 0
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES 537,503 603,635 0 0 0 0 589 0 0 0
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE 21,872,579 20,518,164 4,042,683 7,601,024 163,357 165,836 749,517 780,343 4,474,646 4,370,914
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS 7,604,021 7,733,281 5,218,177 5,309,497 126,938 130,400 128,237 136,708 357,403 121,158
CARTERA DE CREDITOS / LOANS PORTFOLIO 112,467,758 113,618,387 18,532,616 17,723,480 163,270 209,680 9,049,357 8,932,908 4,714,380 4,978,677
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes 756,281 648,941 0 0 0 0 0 0 5 7,656
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes 22,668 53,822 0 0 0 0 34,077 28,415 0 0
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE 2,989,108 1,354,549 299,388 472,205 884 789 17,510 17,961 932,481 972,335
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE 22,779 67,212 0 0 0 0 1,162 1,198 0 0
PARTICIPACIONES / PROFIT SHARING 2,301,474 2,467,698 0 0 0 0 1,417 1,417 0 0
Subsidiarias / Subsidiaries 2,278,060 2,439,718 0 0 0 0 0 0 0 0
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures 23,414 27,980 0 0 0 0 0 0 0 0
Otras / Other 0 0 0 0 0 0 1,417 1,417 0 0
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET) 1,132,968 1,114,368 566,274 577,905 4,493 4,728 207,938 210,547 9,091 10,836
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL 1,609,431 1,653,498 29,782 33,043 1,608 1,625 33,858 27,884 4,970 5,574
PLUSVALIA / GOODWILL 144,841 144,841 0 0 0 0 0 0 0 0
IMPUESTOS CORRIENTES / CURRENT TAX 0 0 0 13,656 5,818 5,745 0 16,267 10,986 0
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 970,346 963,790 151,309 143,911 3,615 4,279 64,773 51,788 131,283 142,302
ACTIVOS NO CORRIENTES MANTENIDOS PARA LA VENTA / NON-CURRENT ASSETS HELD FOR SALE 0 0 0 0 0 0 0 0 0 0
OTROS ACTIVOS / OTHER ASSETS (NET) 839,565 790,982 183,842 124,485 3,152 2,641 394,997 518,083 14,576 18,052
TOTAL DEL ACTIVO / TOTAL ASSETS 193,776,844 195,656,310 44,605,931 46,575,945 3,039,946 2,687,782 11,488,867 11,455,566 11,355,537 11,126,198
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC 134,520,726 135,221,227 38,692,425 40,301,231 2,702,729 2,363,291 8,299,325 8,188,885 17,993 15,767
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 55,007 298,081 0 0 0 0 0 0 0 0
DEPÓSITOS DE EMPRESAS DEL SISTEMA FINANCIERO Y ORGANISMOS FINANCIEROS INTERNACIONALES / DEPOSITS FROM FINANC. SYSTEM INST. AND INT. FINANC. ORG. 843,942 1,562,656 435,774 459,149 0 0 70,307 69,990 38,750 29,358
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS 19,302,070 21,981,956 256,434 251,520 0 1,516 1,501,809 1,404,444 8,851,628 8,665,684
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES 642,565 631,870 0 0 0 0 0 0 13,861 2,044
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES 7,682 11,118 0 0 0 0 40,966 26,369 4,420 4,841
CUENTAS POR PAGAR / ACCOUNTS PAYABLE 14,900,221 9,618,481 431,272 462,990 6,110 5,316 121,779 127,390 69,428 21,623
PROVISIONES / PROVISIONS 593,413 602,313 468,788 396,132 11,463 10,174 1,379 1,260 57,157 58,685
IMPUESTOS CORRIENTES / CURRENT TAX 601,157 439,438 62,482 0 0 0 11,688 17,039 0 5,897
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 0 0 23,326 22,692 0 0 0 0 0 0
OTROS PASIVOS / OTHER LIABILITIES 432,737 322,112 114,648 930,266 8,233 6,057 357,331 559,217 105,608 100,572
TOTAL DEL PASIVO / TOTAL LIABILITIES 171,899,520 170,689,252 40,485,149 42,823,980 2,728,535 2,386,354 10,404,584 10,394,594 9,158,845 8,904,471
Capital social / Capital stock 12,973,175 12,973,175 2,100,000 2,100,000 265,200 265,200 760,873 760,873 1,970,375 1,970,375
Capital adicional / Additional capital 0 0 1,898 1,898 0 0 183 183 84 84
Acciones Propias en Cartera / Treasury shares 0 0 0 0 0 0 0 0 0 0
Reservas / Reserves 5,799,123 5,799,123 700,000 700,000 3,998 0 198,567 198,567 35,723 21,513
Resultados Acumulados / Retained earnings 1,842,366 1,372,559 1,416,117 21,737 29,286 -6,700 101,222 0 215,382 218,927
Resultado Neto del Ejercicio / Net profits for fiscal year 1,575,782 5,216,692 340,366 1,393,315 8,744 39,984 23,514 101,222 11,073 71,048
Ajustes al Patrimonio / Adjustments to equity -313,122 -394,491 -437,599 -464,985 4,183 2,944 -76 127 -35,945 -60,220
TOTAL DEL PATRIMONIO / TOTAL EQUITY 21,877,324 24,967,058 4,120,782 3,751,965 311,411 301,428 1,084,283 1,060,972 2,196,692 2,221,727
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY 193,776,844 195,656,310 44,605,931 46,575,945 3,039,946 2,687,782 11,488,867 11,455,566 11,355,537 11,126,198
ESTADO DE RESULTADOS / INCOME STATEMENT 31/03/2025 31/03/2024 31/03/2025 31/03/2024 31/03/2025 31/03/2024 31/03/2025 31/03/2024 31/03/2025 31/03/2024
TOTAL INGRESOS POR INTERESES / TOTAL INTEREST INCOME 3,532,741 3,542,564 732,163 812,147 30,338 25,264 462,902 413,112 137,336 132,032
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES -748,707 -853,304 -17,718 -17,826 -21,620 -15,541 -104,225 -133,370 -121,204 -111,685
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN 2,784,034 2,689,260 714,445 794,321 8,718 9,723 358,677 279,742 16,132 20,347
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans -395,168 -731,541 -38,712 -53,860 4,341 8 -147,336 -115,006 10,711 -691
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN 2,388,866 1,957,719 675,733 740,461 13,059 9,731 211,341 164,736 26,843 19,656
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME 1,070,317 861,169 223,440 198,593 3,585 4,354 18,159 16,684 15,848 16,830
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES -300,453 -144,873 -76,109 -80,087 -50 -30 -19,802 -15,917 -3,347 -1,162
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES 3,158,730 2,674,015 823,064 858,967 16,594 14,055 209,698 165,503 39,344 35,324
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS 412,348 330,754 34,051 2,676 615 233 1,744 253 -1,004 -1,038
MARGEN OPERACIONAL / OPERATING MARGIN 3,571,078 3,004,769 857,115 861,643 17,209 14,288 211,442 165,756 38,340 34,286
Gastos de Personal y Directorio / Personnel and directors' expenses -745,611 -588,880 -159,536 -156,039 -3,962 -3,807 -106,564 -98,254 -10,048 -9,761
Gastos por Servicios Recibidos de Terceros / Third party service expenses -538,860 -587,504 -74,622 -78,459 -1,747 -1,834 -53,106 -42,700 -9,329 -9,175
Impuestos y Contribuciones / Taxes and levies -50,230 -61,913 -29,812 -32,309 -349 -283 -1,887 -1,528 -1,021 -994
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION -131,039 -99,697 -19,095 -17,825 -413 -566 -15,783 -13,992 -1,386 -1,011
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN 2,105,338 1,666,775 574,050 577,011 10,738 7,798 34,102 9,282 16,556 13,345
Provisiones para créditos indirectos / Provisions for indirect loans -5,649 -7,878 -6,574 -1,764 -1,327 198 -71 -4 0 0
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable -78 -638 16,056 217 -13 -26 -127 -185 1,299 1,832
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others 8,585 -2,264 0 0 0 0 -123 -123 0 0
Provisión para activos no corrientes mantenidos para la venta / Provisions for non-current assets held for sale 0 0 0 0 0 0 0 0 0 0
Deterioro de inversiones / Impairment of investments 2,134 0 0 0 0 0 0 0 -23 0
Deterioro de inmuebles, mobiliario y equipo / Impairment of immovable property, furniture and equipment 0 0 0 0 0 0 0 0 -1,060 0
Deterioro de activos intangibles / Impairment of intangible assets 0 0 0 0 0 0 0 0 0 0
Provisiones para litigios y demandas / Provisions for litigation and complaints -5,725 -3,014 -76,541 -37,065 0 0 -125 -108 -98 -60
Otras provisiones / Others Provisions -2,815 -2,309 -34,053 -21,477 0 0 0 0 -276 -178
RESULTADO DE OPERACIÓN / OPERATING PROFITS 2,101,790 1,650,672 472,938 516,922 9,398 7,970 33,656 8,862 16,398 14,939
Otros ingresos y egresos / Other income and expenses -11,804 12,489 -212 -2,574 10 0 186 3,028 -5,480 1,547
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX 2,089,986 1,663,161 472,726 514,348 9,408 7,970 33,842 11,890 10,918 16,486
IMPUESTO A LA RENTA / INCOME TAX -514,204 -390,827 -132,360 -90,732 -664 -448 -10,328 -2,350 155 -3,593
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 1,575,782 1,272,334 340,366 423,616 8,744 7,522 23,514 9,540 11,073 12,893
INDICADORES FINANCIEROS / FINANCIAL RATIOS 31/03/2025 31/03/2025 31/03/2025 31/03/2025 31/03/2025
Liquidez / Liquid Ratio 0.81 1.05 6.48 653.76 n.d.
Disponible % 20.90 34.93 82.63 7.01 6.21
Solvencia / Solvency 9.16 14.46 10.14 10.84 4.57
Eficiencia y Gestión % 35.28 27.92 52.38 44.71 61.66
Intermediación Financiera % 76.95 76.63 89.41 96.19 92.98
Rentabilidad sobre Activos % / Return on Assets % 0.81 0.76 0.29 0.20 0.10
Rentabilidad de Patrimonio % / Return on Equity % 7.20 8.26 2.81 2.17 0.50
* Estados Financieros expresados en miles de US$