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Determination of fair value (Tables) | 12 Months Ended
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Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract] |
Summary of fair value measurement of assets and liabilities | Below are the Group financial assets and liabilities by level within the fair value hierarchy. The Group assessment of the significance of a particular input to the fair value measurement requires judgment and may affect the valuation of fair value assets and liabilities and their placement within the fair value hierarchy levels:
|  | 2023
|  | Level 1 |  | Level 2 |  | Level 3 |  | Fair Value |  | Book Value
Financial Assets |  |  |  |  |  |  |  |  |  |
Financial assets at Fair value through profit or loss |  |  |  |  |  |  |  |  |  |
Securities |  | 92,628,880 |  |  | 10,653,332 |  |  | — |  |  | 103,282,212 |  |  | 103,282,212 |
Derivative financial instruments |  | 977,441 |  |  | 22,756,025 |  |  | — |  |  | 23,733,466 |  |  | 23,733,466 |
Investments in associates measured at fair value |  | — |  |  | — |  |  | 1,450,704 |  |  | 1,450,704 |  |  | 1,450,704 |
Fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |
Securities |  | 44,062,950 |  |  | — |  |  | — |  |  | 44,062,950 |  |  | 44,062,950 |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |  |
Securities |  | 3,773,404 |  |  | 3,082,017 |  |  | — |  |  | 6,855,421 |  |  | 6,855,421 |
Securities purchased under agreements to resell |  | — |  |  | 13,551,224 |  |  | — |  |  | 13,551,224 |  |  | 14,888,978 |
Securities trading and intermediation |  | — |  |  | 2,932,319 |  |  | — |  |  | 2,932,319 |  |  | 2,932,319 |
Accounts receivable |  | — |  |  | 681,190 |  |  | — |  |  | 681,190 |  |  | 681,190 |
Loan operations |  | — |  |  | 20,874,930 |  |  | — |  |  | 28,551,935 |  |  | 28,551,935 |
Other financial assets |  | — |  |  | 4,208,743 |  |  | — |  |  | 4,208,743 |  |  | 4,208,743 |
Financial liabilities |  |  |  |  |  |  |  |  |  |
Fair value through profit or loss |  |  |  |  |  |  |  |  |  |
Securities |  | 19,949,021 |  |  | 474,053 |  |  | — |  |  | 20,423,074 |  |  | 20,423,074 |
Derivative financial instruments |  | 662,084 |  |  | 24,123,332 |  |  | — |  |  | 24,785,416 |  |  | 24,785,416 |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |  |
Securities sold under repurchase agreements |  | — |  |  | 44,589,653 |  |  | — |  |  | 44,589,653 |  |  | 33,340,511 |
Securities trading and intermediation |  | — |  |  | 16,943,539 |  |  | — |  |  | 16,943,539 |  |  | 16,943,539 |
Financing instruments payable |  | — |  |  | 61,098,677 |  |  | — |  |  | 61,098,677 |  |  | 60,365,590 |
Borrowings |  | — |  |  | 3,174,285 |  |  | — |  |  | 3,174,285 |  |  | 2,199,422 |
Accounts payables |  | — |  |  | 948,218 |  |  | — |  |  | 948,218 |  |  | 948,218 |
Other financial liabilities |  | — |  |  | 11,659,653 |  |  | 571,723 |  |  | 12,231,376 |  |  | 12,231,376 |
| 2022
| Level 1 |  | Level 2 |  | Level 3 |  | Fair Value |  | Book Value
Financial Assets |  |  |  |  |  |  |  |  |
Financial assets at Fair value through profit or loss |  |  |  |  |  |  |  |  |
Securities | 73,022,643 |  |  | 14,490,361 |  |  | — |  |  | 87,513,004 |  |  | 87,513,004 |
Derivative financial instruments | 296,249 |  |  | 8,920,906 |  |  | — |  |  | 9,217,155 |  |  | 9,217,155 |
Investments in associates measured at fair value | — |  |  | — |  |  | 1,523,425 |  |  | 1,523,425 |  |  | 1,523,425 |
Fair value through other comprehensive income |  |  |  |  |  |  |  |  |
Securities | 34,478,668 |  |  | — |  |  | — |  |  | 34,478,668 |  |  | 34,478,668 |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |
Securities | 7,579,658 |  |  | 1,695,368 |  |  | — |  |  | 9,275,026 |  |  | 9,272,103 |
Securities purchased under agreements to resell | — |  |  | 7,172,777 |  |  | — |  |  | 7,172,777 |  |  | 7,603,820 |
Securities trading and intermediation | — |  |  | 3,271,000 |  |  | — |  |  | 3,271,000 |  |  | 3,271,000 |
Accounts receivable | — |  |  | 597,887 |  |  | — |  |  | 597,887 |  |  | 597,887 |
Loan operations | — |  |  | 20,874,930 |  |  | — |  |  | 20,874,930 |  |  | 22,211,161 |
Other financial assets | — |  |  | 3,517,189 |  |  | — |  |  | 3,517,189 |  |  | 3,517,189 |
Financial liabilities |  |  |  |  |  |  |  |  |
Fair value through profit or loss |  |  |  |  |  |  |  |  |
Securities | 13,048,246 |  |  | 481,019 |  |  | — |  |  | 13,529,265 |  |  | 13,529,265 |
Derivative financial instruments | 167,874 |  |  | 8,437,535 |  |  | — |  |  | 8,605,409 |  |  | 8,605,409 |
Evaluated at amortized cost |  |  |  |  |  |  |  |  |
Securities sold under repurchase agreements | — |  |  | 31,370,050 |  |  | — |  |  | 31,370,050 |  |  | 31,790,091 |
Securities trading and intermediation | — |  |  | 16,062,697 |  |  | — |  |  | 16,062,697 |  |  | 16,062,697 |
Financing instruments payable | — |  |  | 43,669,798 |  |  | — |  |  | 43,669,798 |  |  | 43,683,629 |
Borrowings | — |  |  | 1,814,714 |  |  | — |  |  | 1,814,714 |  |  | 1,865,880 |
Accounts payables | — |  |  | 617,394 |  |  | — |  |  | 617,394 |  |  | 617,394 |
Other financial liabilities | — |  |  | 10,987,283 |  |  | 566,930 |  |  | 11,554,213 |  |  | 11,554,213 |

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