Intercorp Financial Services Inc 2025年年度报告和过渡报告

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section13 or 15 (d) of the Securities Exchange Act of 1934. Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the SecuritiesExchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports),and (2) has been subject to such filing requirements for the past 90 days. ☒Yes☐No Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submittedpursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that theregistrant was required to submit such files) ☒Yes☐No Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or an emerginggrowth company. See definition of “large accelerated filer,” “accelerated filer,” and “emerging growth company” in Rule 12b-2 of theExchange Act. If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if theregistrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards†provided pursuant to Section 13(a) of the Exchange Act.☐ † The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Boardto its Accounting Standards Codification after April 5, 2012. Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectivenessof its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registeredpublic accounting firm that prepared or issued its audit report.☒ If securities are registered pursuant to Section 12(b) of the Act, indicate by check mark whether the financial statements of theregistrant included in the filing reflect the correction of an error to previously issued financial statements.☐ Indicate by check mark whether any of those error corrections are restatements that required a recovery analysis of incentive-basedcompensation received by any of the registrant’s executive officers during the relevant recovery period pursuant to §240.10D-1(b).☐ Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing: International Financial Reporting Standardsas issuedby the International Accounting Standards Board☒ If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registranthas elected to follow. ☐Item 17☐Item 18 If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the ExchangeAct). ☐Yes☒No (APPLICABLE ONLY TO ISSUERS INVOLVED IN BANKRUPTCY PROCEEDINGS DURING THE PAST FIVE YEARS)Indicate by check mark whether the registrant has filed all documents and reports required to be filed by Sections 12, 13 or 15(d) ofthe Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court.☐Yes☐No TABLE OF CONTENTS PART I i12ITEM 1.IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS12ITEM 2.OFFER STATISTICS AND EXPECTED TIMETABLE12ITEM 3.KEY INFORMATION12A.[RESERVED]12B.Capitalization and Indebtedness12C.Reasons for the Offer and Use of Proceeds12D.Risk Factors12ITEM 4.INFORMATION ON THE COMPANY39A.History and Development of the Company39B.Business Overview41C.Organizational Structure120D.Property, Plants and Equipment120ITEM 4A.UNRESOLVED STAFF COMMENTS137ITEM 5.OPERATING AND FINANCIAL REVIEW AND PROSPECTS137A.Operating Results137B.Liquidity and Capital Resources166C.Research and Development, Patents and Licenses, etc.174D.Trend Information174E.Critical Accounting Estimates176ITEM 6.DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES176A.Directors and Senior Management176B.Compensation186C.Board Practices186D.Employees189E.Share Ownership189F. Disclosure of a Registrant’s Action to Recover Erroneously Awarded Compensation189 ITEM 7.MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS A.Major ShareholdersB.Related Party TransactionsC.Interests of Experts and CounselITEM 8.FINANCIAL INFORMATIONA.Consolidated Statements and Other Financial InformationB.Significant ChangesITEM 9.THE OFFER AND LISTINGA.Offer and Listing DetailsB.Plan of DistributionC.MarketsD.Selling ShareholdersE.DilutionF.Expenses of the IssueITEM 10.ADDITIONAL INFORMATIONA.Share CapitalB.Memorandum and Articles of AssociationC.Material ContractsD.Exchange ControlsE.TaxationF.Dividends and Paying AgentsG.Statement by ExpertsH.Documents on DisplayI.Subsidiary InformationJ. Annual Report to Secur