XML 42 R28.htm IDEA: XBRL DOCUMENT
v3.22.1

Leases | 12 Months Ended
--- | ---
Dec. 31, 2021
Statement [LineItems] |
Leases |
22 | LEASES
| 22.1 | The Bank as a lessee
The Bank has lease contracts mainly for real properties recognized in the item “Property, plant and equipment”. Generally, the Bank is restricted from assigning or subleasing the leased assets. As of December 31, 2021 and 2020, the carrying amount of assets recognized for the right-of-use assets identified in the lease contracts, depreciation expense for the fiscal year and the additions to right-of-use assets are disclosed in note 16. Set out below are the carrying amounts of lease liabilities and the movements during the fiscal year:
Movements |  | 2021 |  |  | 2020 |  |  | 2019 |
At the beginning of the fiscal year |  |  | 1,774,360 |  |  |  | 1,884,261 |  |  |  | 1,231,934 |
Additions |  |  | 493,879 |  |  |  | 574,879 |  |  |  | 1,018,526 |
Accretion of interest (see note 39) |  |  | 218,729 |  |  |  | 272,881 |  |  |  | 250,636 |
Difference in foreign currency |  |  | 223,436 |  |  |  | 440,760 |  |  |  | 559,965 |
Payments |  |  | (624,540 | ) |  |  | (847,948 | ) |  |  | (471,478 | )
Monetary effects |  |  | (665,692 | ) |  |  | (550,473 | ) |  |  | (705,322 | )
At the end of the fiscal year (see note 21) |  |  | 1,420,172 |  |  |  | 1,774,360 |  |  |  | 1,884,261 |
The short term leases were recognized as expense for an amount of 7,985, 8,553 and 229,202 for the years ended December 31, 2021, 2020 and 2019, respectively. The table below shows the maturity of the lease liabilities as of December 31, 2021 and 2020:
Lease liabilities |  | Up to 1 month |  |  | Over 1 month and up to 3 months |  |  | Over 3 months and up to 6 months |  |  | Over 6 months and up to 12 months |  |  | Total up to 12 months |  |  | Over 12 months and up to 24 months |  |  | Over 24 months |  |  | Total over 12 months |
Balances as of 12/31/2021 |  |  | 60,516 |  |  |  | 105,346 |  |  |  | 144,584 |  |  |  | 244,990 |  |  |  | 555,436 |  |  |  | 369,565 |  |  |  | 495,171 |  |  |  | 864,736 |
Balances as of 12/31/2020 |  |  | 69,633 |  |  |  | 126,067 |  |  |  | 163,216 |  |  |  | 268,776 |  |  |  | 627,692 |  |  |  | 377,839 |  |  |  | 768,829 |  |  |  | 1,146,668 |
| 22.2 | The Bank as a lessor
The Bank, as lessor, entered into financial lease contracts, under the usual characteristics of this kind of transactions, without there being any issues that may differentiate them in any aspect from those performed in the Argentine financial market in general. The lease contracts in force do not represent significant balances with respect to the total financing granted by the Bank. The following table shows the reconciliation between the total gross investment of financial leases and the current value of the minimum payment receivables for such leases:
|  | 12/31/2021 |  |  | 12/31/2020 |
| Current value of minimum payments |  |  | Total gross Investment |  |  | Current value of minimum payments |  |  | Total gross Investment |
Up to 1 year |  |  | 230,863 |  |  |  | 111,891 |  |  |  | 154,384 |  |  |  | 121,369 |
From 1 to 5 years |  |  | 550,935 |  |  |  | 366,099 |  |  |  | 89,494 |  |  |  | 57,591 |
Total |  |  | 781,798 |  |  |  | 477,990 |  |  |  | 243,878 |  |  |  | 178,960 |
Income for non-accrued interests amounted to 303,808 and 64,918, for the years ended December 31, 2021 and 2020, respectively.

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | bma_StatementLineItems
Namespace Prefix: | bma_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for leases. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Presentation -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g47-50_TI -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&doctype=Standard&dita_xref=IFRS16_g51-60_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfLeasesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration