Estados Financieros Comparados Actualizado al 25 de noviembre de 2021
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 30/09/2021 31/12/2020 30/09/2021 31/12/2020 30/09/2021 31/12/2020 30/09/2021 31/12/2020 30/09/2021 31/12/2020
DISPONIBLE / FUNDS AVAILABLE 39,596,832 32,560,867 24,497,030 25,873,987 235,855 45,942 1,317,739 1,164,058 2,462,806 1,997,354
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 15,000 28,968 0 0 41,378 28,971 0 0 0 0
INVERSIONES A VALOR RAZONABLE CON CAMBIOS EN RESULTADOS / FINANCIAL INVESTMENTS AT REASONABLE VALUE WITH EARNINGS CHANGES 1,406,424 2,168,500 0 93,818 0 0 0 0 0 0
INVERSIONES DISPONIBLES PARA LA VENTA / FINANCIAL AVAILABLE FOR SALE 16,928,273 28,452,180 7,680,874 6,035,472 79,585 0 221,063 466,719 4,386,630 4,795,635
INVERSIONES A VENCIMIENTO / HELD TO MATURITY INVESTMENTS 7,308,461 4,637,459 2,429,957 2,411,146 55,992 184,934 43,024 4,565 0 0
CARTERA DE CREDITOS / LOANS PORTFOLIO 114,175,304 106,566,857 6,814,015 8,045,308 42,301 0 5,681,747 5,120,551 4,674,976 5,558,630
DERIVADOS PARA NEGOCIACIÓN / Financial Derivatives for trading purposes 1,796,641 862,027 0 0 0 0 0 0 4,135 5,432
DERIVADOS DE COBERTURA / Financial Derivatives for hedging purposes 106,879 28,096 0 0 0 0 17,086 15,294 0 74
CUENTAS POR COBRAR / ACCOUNTS RECEIVABLE 1,369,916 742,884 333,870 357,227 1,300 523 4,911 5,297 875,371 47,764
BIENES REALIZABLES RECIBIDOS EN PAGO, ADJUDICADOS / REALIZABLE ASSETS REC. IN PAYMENT, FORECLOSED OR NO LONGER IN USE 38,722 57,053 0 0 0 0 5,083 7,707 0 0
PARTICIPACIONES / PROFIT SHARING 2,110,917 2,288,707 0 0 0 0 1,239 1,238 0 0
Subsidiarias / Subsidiaries 2,086,595 2,275,077 0 0 0 0 0 0 0 0
Asociadas y participaciones en negocios conjuntos / Associates and interest in joint ventures 24,322 13,630 0 0 0 0 0 0 0 0
Otras / Other 0 0 0 0 0 0 1,239 1,238 0 0
INMUEBLES, MOBILIARIO Y EQUIPO (NETO) / INMOVABLE PROPERTY, MOVABLE PROPERTY AND EQUIPMENT (NET) 971,076 1,046,139 582,227 613,659 6,583 7,112 145,580 142,618 3,975 4,554
ACTIVO INTANGIBLE DISTINTO DE LA PLUSVALIA / INTANGIBLE ASSET DIFFERENT FROM GOODWILL 1,072,560 1,045,545 39,411 39,315 1,639 1,474 13,478 11,938 1,204 1,930
PLUSVALIA / GOODWILL 144,841 144,841 0 0 0 0 0 0 0 0
IMPUESTOS CORRIENTES / CURRENT TAX 0 0 123,114 96,211 448 399 10,326 23,980 18,638 19,393
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 1,082,496 942,790 138,850 120,729 1,986 426 93,700 61,918 12,036 0
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) 846,185 952,089 530,510 600,602 487 813 24,165 17,888 18,326 15,583
TOTAL DEL ACTIVO / TOTAL ASSETS 188,970,527 182,525,002 43,169,858 44,287,474 467,554 270,594 7,579,141 7,043,771 12,458,097 12,446,349
OBLIGACIONES CON EL PUBLICO / OBLIGATIONS WITH THE PUBLIC 122,165,712 117,284,195 40,296,605 39,664,885 214,838 12,331 5,403,544 5,088,354 27,386 34,808
FONDOS INTERBANCARIOS / INTER-BANK FUNDS 0 28,968 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. 2,958,840 1,061,837 339,638 677,059 0 0 71,107 86,152 0 175,914
ADEUDOS Y OBLIGACIONES FINANCIERAS / FINANCIAL DEBTS AND OBLIGATIONS 20,843,602 18,560,279 256,611 251,677 0 0 645,306 461,143 9,052,092 9,158,529
DERIVADOS PARA NEGOCIACIÓN / FINANCIAL DERIVATIVES FOR TRADING PURPOSES 1,673,239 726,569 0 0 0 0 0 0 0 0
DERIVADOS DE COBERTURA / FINANCIAL DERIVATIVES FOR HEDGING PURPOSES 31,730 145,973 0 0 0 0 15,010 18,626 2,832 0
CUENTAS POR PAGAR / ACCOUNTS PAYABLE 21,019,371 24,896,314 361,395 455,171 4,076 2,340 500,053 556,683 1,107,924 742,635
PROVISIONES / PROVISIONS 666,806 660,732 130,113 116,307 5,423 548 5,005 5,014 41,469 40,612
IMPUESTOS CORRIENTES / CURRENT TAX 136,551 133,731 0 0 0 0 0 0 0 0
IMPUESTO A LA RENTA DIFERIDO / DEFERRED INCOME TAX 0 0 19,291 0 0 0 0 0 0 199,132
OTROS PASIVOS / OTHER LIABILITIES 301,073 268,322 383,243 748,397 2,023 0 87,311 11,582 10,519 16,363
TOTAL DEL PASIVO / TOTAL LIABILITIES 169,796,924 163,766,920 41,786,896 41,913,496 226,360 15,219 6,727,336 6,227,554 10,242,222 10,367,993
Capital social / Capital stock 11,317,387 11,067,387 1,200,000 1,200,000 265,200 265,200 625,270 595,256 1,896,287 1,896,287
Capital adicional / Additional capital 0 0 1,898 1,461 0 0 183 183 38,377 21,760
Acciones Propias en Cartera / Treasury shares 0 0 0 0 0 0 0 0 0 0
Reservas / Reserves 6,707,831 6,166,670 420,000 420,000 0 0 190,611 185,314 6,835 4,790
Resultados Acumulados / Retained earnings 1,288 42 231,415 2,518 -9,826 -5,301 0 0 218,882 0
Resultado Neto del Ejercicio / Net profits for fiscal year 2,005,926 832,889 307,359 658,292 -13,886 -4,524 36,447 35,311 32,865 20,458
Ajustes al Patrimonio / Adjustments to equity -858,829 691,094 -777,710 91,707 -294 0 -706 153 22,629 135,061
TOTAL DEL PATRIMONIO / TOTAL EQUITY 19,173,603 18,758,082 1,382,962 2,373,978 241,194 255,375 851,805 816,217 2,215,875 2,078,356
TOTAL DEL PASIVO Y PATRIMONIO / TOTAL LIABILITIES AND NET EQUITY 188,970,527 182,525,002 43,169,858 44,287,474 467,554 270,594 7,579,141 7,043,771 12,458,097 12,446,349
ESTADO DE RESULTADOS / INCOME STATEMENT 30/09/2021 30/09/2020 30/09/2021 30/09/2020 30/09/2021 30/09/2020 30/09/2021 30/09/2020 30/09/2021 30/09/2020
TOTAL INGRESOS POR INTERESES / TOTAL INTEREST INCOME 5,773,378 6,317,565 950,312 1,032,301 989 2,573 794,914 723,171 308,969 324,386
TOTAL GASTOS POR INTERESES / TOTAL FINANCIAL EXPENSES -1,107,198 -1,542,081 -47,102 -51,066 -60 0 -118,831 -153,720 -291,847 -210,904
MARGEN FINANCIERO BRUTO / GROSS FINANCIAL MARGIN 4,666,180 4,775,484 903,210 981,235 929 2,573 676,083 569,451 17,122 113,482
(-) Provisiones para créditos directos / (-) Provisions for non-collection of direct loans -1,493,980 -3,068,543 -21,021 -21,033 -299 0 -253,901 -201,249 -337,910 -117,456
MARGEN FINANCIERO NETO / NET FINANCIAL MARGIN 3,172,200 1,706,941 882,189 960,202 630 2,573 422,182 368,202 -320,788 -3,974
INGRESOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES INCOME 2,123,500 1,684,015 519,297 401,017 1,685 0 34,428 28,173 71,103 39,724
Ingresos por emisión de dinero electrónico 0 0 28 28 0 0 0 0 0 0
GASTOS POR SERVICIOS FINANCIEROS / FINANCIAL SERVICES EXPENSES -349,216 -281,292 -231,729 -197,528 -27 -6 -25,145 -20,901 -10,491 -11,297
MARGEN FINANCIERO NETO DE INGRESOS Y GASTOS POR SERVICIOS FINANCIEROS / NET FINANCIAL MARGIN OF FINANCIAL SERVICES RELATED INCOME AND EXPENSES 4,946,484 3,109,664 1,169,757 1,163,691 2,288 2,567 431,465 375,474 -260,176 24,453
RESULTADO POR OPERACIONES FINANCIERAS (ROF) / RESULTS FROM FINANCIAL OPERATIONS 812,881 759,427 50,743 248,964 2,278 5,803 4,772 3,888 438,396 9,226
MARGEN OPERACIONAL / OPERATING MARGIN 5,759,365 3,869,091 1,220,500 1,412,655 4,566 8,370 436,237 379,362 178,220 33,679
Gastos de Personal y Directorio / Personnel and directors' expenses -1,312,250 -1,235,886 -422,383 -417,499 -8,058 -3,201 -228,269 -200,935 -25,854 -25,276
Gastos por Servicios Recibidos de Terceros / Third party service expenses -1,358,170 -1,085,957 -232,428 -203,711 -4,924 -4,470 -116,044 -98,904 -18,226 -14,397
Impuestos y Contribuciones / Taxes and levies -143,753 -121,233 -77,606 -61,494 -1,017 -139 -3,399 -3,303 -3,378 -3,228
DEPRECIACIONES Y AMORTIZACIONES / DEPRECIATION AND AMORTIZATION -261,327 -252,650 -48,396 -66,883 -1,147 -379 -26,378 -24,940 -2,095 -1,472
MARGEN OPERACIONAL NETO / NET OPERATING MARGIN 2,683,865 1,173,365 439,687 663,068 -10,580 181 62,147 51,280 128,667 -10,694
Provisiones para créditos indirectos / Provisions for indirect loans 37,102 -53,277 -2,817 -2,667 -4,847 0 -20 8 1,725 12,474
Provisiones para Incobrabilidad de cuentas por cobrar / Provisions for non-collectable accounts receivable -2,659 -5,956 -10,642 -29 -15 0 -1,328 -986 -367 -1,855
Provisión para bienes realizable, recibidos en pago, recuperados y adjudicados y otros / Provisions for realizable assets received in payment, recovered and adjudicated, and others -10,086 -16,063 0 0 0 0 -2,264 -1,619 78 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 -3,279 -4,267 0 0 0 0 0 0 593 -5
Deterioro de inmuebles, mobiliario y equipo / Impairment of immovable property, furniture and equipment 0 0 0 0 0 0 0 0 0 0
Deterioro de activos intangibles / Impairment of intangible assets 0 0 -33 0 0 0 0 0 0 0
Provisiones para litigios y demandas / Provisions for litigation and complaints -1,917 -4,887 -39,046 -21,319 0 0 -977 -168 -547 -391
Otras provisiones / Others Provisions -6,275 -4,978 -241 -31 0 -38 0 0 -827 -2,221
RESULTADO DE OPERACIÓN / OPERATING PROFITS 2,696,751 1,083,937 386,908 639,022 -15,442 143 57,558 48,515 129,322 -2,692
Otros ingresos y egresos / Other income and expenses -12,270 -140,494 7,202 8,549 -4 0 -4,065 -2,981 -41,697 659
RESULTADO DEL EJERCICIO ANTES DE IMPUESTO A LA RENTA / RESULTS BEFORE INCOME TAX 2,684,481 943,443 394,110 647,571 -15,446 143 53,493 45,534 87,625 -2,033
IMPUESTO A LA RENTA / INCOME TAX -678,555 -157,751 -86,751 -104,342 1,560 -39 -17,046 -15,178 -54,760 12,503
RESULTADO NETO DEL EJERCICIO / PERIOD'S NET PROFIT (LOSS) 2,005,926 785,692 307,359 543,229 -13,886 104 36,447 30,356 32,865 10,470
INDICADORES FINANCIEROS / FINANCIAL RATIOS 30/09/2021 30/09/2021 30/09/2021 30/09/2021 30/09/2021
Liquidez / Liquid Ratio 0.75 1.28 5.59 2,409.03 n.d.
Disponible % 20.95 56.75 50.44 17.39 19.77
Solvencia / Solvency 9.42 25.79 0.85 8.25 5.38
Eficiencia y Gestión % 43.08 47.20 573.49 50.85 50.20
Intermediación Financiera % 73.22 64.35 37.04 96.32 91.31
Rentabilidad sobre Activos % / Return on Assets % 1.06 0.71 -.- 0.48 0.26
Rentabilidad de Patrimonio % / Return on Equity % 10.46 22.22 -.- 4.28 1.48
* Estados Financieros expresados en miles de US$