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CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY - ARS ($) $ in Millions | Equity attributable to Controlling Company NaperVille | Equity attributable to Controlling Company | Outstanding shares, Capital nominal value | Inflation adjustment | Contributed Surplus | Legal | Special reserve for IFRS implementation | Voluntary reserve for capital investments | Facultative | Other comprehensive results NaperVille | Other comprehensive results | Retained earnings | Equity attributable to non-controlling interest NaperVille | Equity attributable to non-controlling interest Credipay | Equity attributable to non-controlling interest | NaperVille | Credipay | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
Balances as of at Dec. 31, 2021 |  |  | $ 7,150,343 | $ 2,154 | $ 1,870,299 | $ 4,809,844 | $ 105,700 | $ 40,736 |  | $ 396,163 |  | $ (188,092) | $ 113,539 |  |  | $ 113,231 |  |  | $ 7,263,574
Reserves reallocation |  |  |  |  |  | (201,941) |  |  |  | 201,941 |  |  |  |  |  |  |  |  |
- Reserves constitution |  |  |  |  |  |  | 5,398 |  |  | 109,056 |  |  | (114,454) |  |  |  |  |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  |  |  |  | (915) | 915 |  |  | (8,617) |  |  | (8,617)
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Dividends |  |  | (306,909) |  |  |  |  |  |  | (306,909) |  |  |  |  |  |  |  |  | (306,909)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  |  | (1,409,383) |  |  |  |  |  |  |  |  |  | (1,409,383) |  |  | 14,871 |  |  | (1,394,512)
Other comprehensive income (loss) |  |  | (33,806) |  |  |  |  |  |  |  |  | (33,806) |  |  |  | (9,547) |  |  | (43,353)
Total comprehensive income (loss) for the year |  |  | (1,443,189) |  |  |  |  |  |  |  |  | (33,806) | (1,409,383) |  |  | 5,324 |  |  | (1,437,865)
Balances as of at Dec. 31, 2022 |  |  | 5,400,245 | 2,154 | 1,870,299 | 4,607,903 | 111,098 | 40,736 |  | 400,251 |  | (222,813) | (1,409,383) |  |  | 109,938 |  |  | 5,510,183
Absorption of negative Retained earnings |  |  |  |  |  | (84,257) |  |  | $ (257,730) |  |  |  | 257,730 |  |  |  |  |  |
- Specific loss allocation |  |  |  |  |  | (1,857,584) |  |  |  |  |  |  | 1,857,584 |  |  |  |  |  |
- Reserves constitution |  |  |  |  |  |  |  |  |  | 448,201 |  |  | (448,201) |  |  |  |  |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (8,754) |  |  | (8,754)
Subsidiary acquisition | [1] |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4) |  |  | (4)
Subsidiary call option |  |  | (1,285) |  |  |  |  |  |  |  |  | (1,285) |  |  |  |  |  |  | (1,285)
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Dividends |  |  | (227,443) |  |  |  |  |  |  | (227,443) |  |  |  |  |  |  |  |  | (227,443)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  |  | (561,242) |  |  |  |  |  |  |  |  |  | (561,242) |  |  | 17,515 |  |  | (543,727)
Other comprehensive income (loss) |  |  | 110,576 |  |  |  |  |  |  |  |  | 110,576 |  |  |  | 50,183 |  |  | 160,759
Total comprehensive income (loss) for the year |  |  | (450,666) |  |  |  |  |  |  |  |  | 110,576 | (561,242) |  |  | 67,698 |  |  | (382,968)
Balances as of at Dec. 31, 2023 |  |  | 4,720,851 | 2,154 | 1,870,299 | 2,750,319 | 111,098 | 40,736 |  | 621,009 |  | (113,522) | (561,242) |  |  | 168,878 |  |  | 4,889,729
Absorption of negative Retained earnings |  |  |  |  |  | (168,591) |  |  | $ (561,242) | (392,651) |  |  | 561,242 |  |  |  |  |  |
Dividends to non-controlling shareholders |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (10,429) |  |  | (10,429)
Subsidiary acquisition | [2] |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,883 | $ 644 |  | $ 1,883 | $ 644 |
Transaction non-controlling interest | [3] | $ (26,307) |  |  |  |  |  |  |  |  | $ (26,307) |  |  | $ (2,488) |  |  | $ (28,795) |  |
Resolutions of the General Extraordinary Shareholders' Meeting held on |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Dividends |  |  | (118,854) |  |  |  |  |  |  | (118,854) |  |  |  |  |  |  |  |  | (118,854)
Comprehensive income: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net income (loss) for the year |  |  | 1,012,404 |  |  |  |  |  |  |  |  |  | 1,012,404 |  |  | 20,848 |  |  | 1,033,252
Other comprehensive income (loss) |  |  | (163,091) |  |  |  |  |  |  |  |  | (163,091) |  |  |  | (69,557) |  |  | (232,648)
Total comprehensive income (loss) for the year |  |  | 849,313 |  |  |  |  |  |  |  |  | (163,091) | 1,012,404 |  |  | (48,709) |  |  | 800,604
Balances as of at Dec. 31, 2024 |  |  | $ 5,425,003 | $ 2,154 | $ 1,870,299 | $ 2,581,728 | $ 111,098 | $ 40,736 |  | $ 109,504 |  | $ (302,920) | $ 1,012,404 |  |  | $ 109,779 |  |  | $ 5,534,782
[1] | Correspond to Ubiquo’s acquisition. See Note 1.a).
[2] | Correspond to the establish of a new company, CrediPay. See Note 1.a).
[3] | See Note 28.2.2.

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