| Estados Financieros Comparados |
Actualizado al 17 de marzo de 2026 |
|
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
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
DISPONIBLE / FUNDS AVAILABLE
|
45,621,213
|
43,923,142
|
16,837,389
|
14,576,739
|
1,642,619
|
2,105,585
|
1,226,254
|
732,047
|
423,546
|
498,694
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
20,002
|
0
|
0
|
0
|
35,012
|
56,474
|
0
|
0
|
0
|
0
|
|
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES
|
641,157
|
603,635
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE
|
20,077,258
|
20,518,164
|
4,678,557
|
7,601,024
|
141,113
|
165,836
|
981,943
|
780,343
|
4,571,699
|
4,370,914
|
|
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS
|
7,698,209
|
7,733,281
|
5,487,413
|
5,309,497
|
166,302
|
130,400
|
58,899
|
136,708
|
593,431
|
121,158
|
|
CARTERA DE CREDITOS / LOANS PORTFOLIO
|
118,314,746
|
113,618,387
|
19,773,613
|
17,723,480
|
119,129
|
209,680
|
9,729,018
|
8,932,908
|
6,138,696
|
4,978,677
|
|
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes
|
1,088,063
|
648,941
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
7,656
|
|
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes
|
11,270
|
53,822
|
0
|
0
|
0
|
0
|
2,499
|
28,415
|
0
|
0
|
|
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE
|
2,394,248
|
1,354,549
|
279,846
|
472,205
|
1,074
|
789
|
34,095
|
17,961
|
20,157
|
972,335
|
|
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE
|
31,450
|
67,212
|
0
|
0
|
0
|
0
|
1,667
|
1,198
|
0
|
0
|
|
PARTICIPACIONES / PROFIT SHARING
|
2,685,905
|
2,467,698
|
0
|
0
|
0
|
0
|
1,427
|
1,417
|
0
|
0
|
|
Subsidiarias / Subsidiaries
|
2,656,925
|
2,439,718
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures
|
28,980
|
27,980
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
|
Otras / Other
|
0
|
0
|
0
|
0
|
0
|
0
|
1,427
|
1,417
|
0
|
0
|
|
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET)
|
1,138,156
|
1,114,368
|
573,022
|
577,905
|
3,824
|
4,728
|
272,684
|
210,547
|
9,596
|
10,836
|
|
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL
|
1,848,853
|
1,653,498
|
30,279
|
33,043
|
1,394
|
1,625
|
19,499
|
27,884
|
6,946
|
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
|
13,547
|
5,745
|
0
|
16,267
|
17,361
|
0
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
1,025,150
|
963,790
|
148,746
|
143,911
|
5,207
|
4,279
|
70,633
|
51,788
|
94,397
|
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)
|
487,527
|
790,982
|
219,681
|
124,485
|
1,881
|
2,641
|
206,008
|
518,083
|
13,486
|
18,052
|
|
TOTAL DEL ACTIVO / TOTAL ASSETS
|
203,228,048
|
195,656,310
|
48,028,546
|
46,575,945
|
2,131,102
|
2,687,782
|
12,604,626
|
11,455,566
|
11,889,315
|
11,126,198
|
|
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC
|
145,221,560
|
135,221,227
|
42,343,111
|
40,301,231
|
1,772,218
|
2,363,291
|
8,928,071
|
8,188,885
|
14,524
|
15,767
|
|
FONDOS INTERBANCARIOS / INTER-BANK FUNDS
|
0
|
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.
|
900,586
|
1,562,656
|
315,805
|
459,149
|
0
|
0
|
55,316
|
69,990
|
0
|
29,358
|
|
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS
|
19,029,853
|
21,981,956
|
251,677
|
251,520
|
0
|
1,516
|
2,239,461
|
1,404,444
|
9,465,550
|
8,665,684
|
|
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES
|
908,389
|
631,870
|
0
|
0
|
0
|
0
|
0
|
0
|
7,105
|
2,044
|
|
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES
|
0
|
11,118
|
0
|
0
|
0
|
0
|
3,601
|
26,369
|
3,012
|
4,841
|
|
CUENTAS POR PAGAR / ACCOUNTS PAYABLE
|
8,747,270
|
9,618,481
|
507,326
|
462,990
|
5,215
|
5,316
|
107,620
|
127,390
|
19,365
|
21,623
|
|
PROVISIONES / PROVISIONS
|
570,274
|
602,313
|
402,069
|
396,132
|
12,695
|
10,174
|
1,479
|
1,260
|
51,055
|
58,685
|
|
IMPUESTOS CORRIENTES / CURRENT TAX
|
247,278
|
439,438
|
22,656
|
0
|
0
|
0
|
36,200
|
17,039
|
0
|
5,897
|
|
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX
|
0
|
0
|
25,621
|
22,692
|
0
|
0
|
0
|
0
|
0
|
0
|
|
OTROS PASIVOS / OTHER LIABILITIES
|
285,697
|
322,112
|
172,267
|
930,266
|
7,805
|
6,057
|
52,611
|
559,217
|
19,465
|
100,572
|
|
TOTAL DEL PASIVO / TOTAL LIABILITIES
|
175,910,907
|
170,689,252
|
44,040,532
|
42,823,980
|
1,797,933
|
2,386,354
|
11,424,359
|
10,394,594
|
9,580,076
|
8,904,471
|
|
Capital social / Capital stock
|
12,973,175
|
12,973,175
|
2,100,000
|
2,100,000
|
265,200
|
265,200
|
803,893
|
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
|
5,800,273
|
5,799,123
|
735,000
|
700,000
|
3,998
|
0
|
213,750
|
198,567
|
35,723
|
21,513
|
|
Resultados Acumulados / Retained earnings
|
1,842,367
|
1,372,559
|
29,952
|
21,737
|
29,285
|
-6,700
|
0
|
0
|
204,168
|
218,927
|
|
Resultado Neto del Ejercicio / Net profits for fiscal year
|
6,478,291
|
5,216,692
|
1,336,346
|
1,393,315
|
30,785
|
39,984
|
162,412
|
101,222
|
100,174
|
71,048
|
|
Ajustes al Patrimonio / Adjustments to equity
|
223,035
|
-394,491
|
-215,182
|
-464,985
|
3,901
|
2,944
|
29
|
127
|
-1,285
|
-60,220
|
|
TOTAL DEL PATRIMONIO / TOTAL EQUITY
|
27,317,141
|
24,967,058
|
3,988,014
|
3,751,965
|
333,169
|
301,428
|
1,180,267
|
1,060,972
|
2,309,239
|
2,221,727
|
|
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY
|
203,228,048
|
195,656,310
|
48,028,546
|
46,575,945
|
2,131,102
|
2,687,782
|
12,604,626
|
11,455,566
|
11,889,315
|
11,126,198
|
|
ESTADO DE RESULTADOS / INCOME STATEMENT
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
31/12/2025
|
31/12/2024
|
|
TOTAL INGRESOS POR INTERESES / TOTAL INTEREST INCOME
|
14,344,673
|
14,450,778
|
2,960,199
|
3,177,242
|
103,724
|
111,463
|
1,919,014
|
1,720,656
|
616,672
|
579,408
|
|
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES
|
-2,879,377
|
-3,289,017
|
-71,507
|
-71,358
|
-64,379
|
-63,374
|
-422,022
|
-501,552
|
-513,743
|
-480,057
|
|
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN
|
11,465,296
|
11,161,761
|
2,888,692
|
3,105,884
|
39,345
|
48,089
|
1,496,992
|
1,219,104
|
102,929
|
99,351
|
|
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans
|
-1,727,309
|
-2,664,735
|
-174,220
|
-197,828
|
4,598
|
122
|
-555,514
|
-428,156
|
67,324
|
-5,831
|
|
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN
|
9,737,987
|
8,497,026
|
2,714,472
|
2,908,056
|
43,943
|
48,211
|
941,478
|
790,948
|
170,253
|
93,520
|
|
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME
|
4,538,979
|
3,735,321
|
887,673
|
815,871
|
13,811
|
16,663
|
104,170
|
66,822
|
65,966
|
70,672
|
|
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES
|
-1,311,237
|
-629,123
|
-377,068
|
-346,610
|
-272
|
-200
|
-73,340
|
-69,175
|
-10,410
|
-11,198
|
|
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES
|
12,965,729
|
11,603,224
|
3,225,077
|
3,377,317
|
57,482
|
64,674
|
972,308
|
788,595
|
225,809
|
152,994
|
|
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS
|
2,074,234
|
1,515,767
|
77,244
|
10,398
|
1,929
|
2,636
|
9,873
|
8,304
|
5,509
|
34,784
|
|
MARGEN OPERACIONAL / OPERATING MARGIN
|
15,039,963
|
13,118,991
|
3,302,321
|
3,387,715
|
59,411
|
67,310
|
982,181
|
796,899
|
231,318
|
187,778
|
|
Gastos de Personal y Directorio / Personnel and directors' expenses
|
-2,985,810
|
-2,615,491
|
-669,731
|
-831,953
|
-15,649
|
-13,171
|
-458,500
|
-404,878
|
-45,263
|
-46,078
|
|
Gastos por Servicios Recibidos de Terceros / Third party service expenses
|
-2,675,007
|
-2,802,699
|
-374,267
|
-345,455
|
-7,955
|
-7,835
|
-216,070
|
-189,115
|
-29,978
|
-28,074
|
|
Impuestos y Contribuciones / Taxes and levies
|
-220,488
|
-256,572
|
-130,885
|
-133,761
|
-1,669
|
-1,358
|
-7,674
|
-6,634
|
-4,535
|
-3,986
|
|
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION
|
-554,885
|
-418,957
|
-81,567
|
-75,587
|
-1,491
|
-1,740
|
-67,479
|
-59,113
|
-5,892
|
-4,568
|
|
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN
|
8,603,773
|
7,025,272
|
2,045,871
|
2,000,959
|
32,647
|
43,206
|
232,458
|
137,159
|
145,650
|
105,072
|
|
Provisiones para créditos indirectos / Provisions for indirect loans
|
11,315
|
-58,555
|
16,588
|
-10,214
|
-2,699
|
-1,593
|
-364
|
8
|
1,487
|
260
|
|
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable
|
-766
|
-1,780
|
52,794
|
45,644
|
-29
|
-6
|
-1,954
|
-1,170
|
12,029
|
2,867
|
|
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others
|
22,727
|
-15,841
|
0
|
0
|
0
|
0
|
-678
|
-695
|
404
|
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
|
5,810
|
-12,136
|
0
|
0
|
0
|
0
|
0
|
0
|
-34,831
|
-19,874
|
|
Deterioro de inmuebles, mobiliario y equipo / Impairment of immovable property, furniture and equipment
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
0
|
-1,060
|
-751
|
|
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
|
-25,197
|
-17,690
|
-202,257
|
-218,363
|
0
|
0
|
-554
|
-1,077
|
-126
|
-2,757
|
|
Otras provisiones / Others Provisions
|
-8,496
|
-12,924
|
-94,362
|
-25,143
|
0
|
0
|
0
|
0
|
-534
|
-696
|
|
RESULTADO DE OPERACIÓN / OPERATING PROFITS
|
8,609,166
|
6,906,346
|
1,818,634
|
1,792,883
|
29,919
|
41,607
|
228,908
|
134,225
|
123,019
|
84,121
|
|
Otros ingresos y egresos / Other income and expenses
|
-9,135
|
39,060
|
-15,995
|
-27,101
|
-48
|
-22
|
1,423
|
7,914
|
2,269
|
3,599
|
|
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX
|
8,600,031
|
6,945,406
|
1,802,639
|
1,765,782
|
29,871
|
41,585
|
230,331
|
142,139
|
125,288
|
87,720
|
|
IMPUESTO A LA RENTA / INCOME TAX
|
-2,121,740
|
-1,728,714
|
-466,293
|
-372,467
|
914
|
-1,601
|
-67,919
|
-40,917
|
-25,114
|
-16,672
|
|
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS)
|
6,478,291
|
5,216,692
|
1,336,346
|
1,393,315
|
30,785
|
39,984
|
162,412
|
101,222
|
100,174
|
71,048
|
|
INDICADORES FINANCIEROS / FINANCIAL RATIOS
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
31/12/2025
|
|
Liquidez / Liquid Ratio
|
0.88
|
|
1.03
|
|
4.06
|
|
815.87
|
|
n.d.
|
|
|
Disponible %
|
22.45
|
|
35.06
|
|
77.08
|
|
9.73
|
|
3.56
|
|
|
Solvencia / Solvency
|
9.37
|
|
15.53
|
|
6.68
|
|
11.23
|
|
4.78
|
|
|
Eficiencia y Gestión %
|
37.17
|
|
30.25
|
|
50.09
|
|
44.77
|
|
47.78
|
|
|
Intermediación Financiera %
|
76.00
|
|
77.25
|
|
88.29
|
|
94.78
|
|
90.04
|
|
|
Rentabilidad sobre Activos % / Return on Assets %
|
3.19
|
|
2.78
|
|
1.44
|
|
1.29
|
|
0.84
|
|
|
Rentabilidad de Patrimonio % / Return on Equity %
|
23.72
|
|
33.51
|
|
9.24
|
|
13.76
|
|
4.34
|
|
|
* Estados Financieros expresados en miles de US$
|
|
|
|