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Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss (Tables)

12 Months Ended

Dec. 31, 2021

Statement [LineItems]

Summary of Exposure to Credit Risk

9.1. Exposure to credit risk

According to the nature of the information to be disclosed and the loan characteristics, the Bank groups them as follows:

Composition		12/31/2021				12/31/2020
Loans and other financing			361,992,565				403,541,419
Individual assessment			86,234,118				112,138,243
Collective assessment			275,758,447				291,403,176
Less: Allowance for ECL			(9,631,477	)			(14,985,662	)
Total			352,361,088				388,555,757

Summary of Impairment Allowance for Loans and Other Financing

The following table shows the credit quality and the carrying amount of credit risk, based on the Bank’s credit risk rating system, the probability of default (PD) and the year-end stage classification, taking into account what was mentioned in the previous paragraphs. As of December 31, 2020, several guidelines were included in relation to flexible conditions for credits established by the BCRA to moderate the pandemic effects generated by Covid-19. Such guidelines are not effective as of December 31, 2021. The amounts are presented gross of the impairment allowances.

Internal rating grade		Range PD				12/31/2021
						Stage 1				Stage 2				Stage 3				Total				%
Performing							341,628,847				8,646,681								350,275,528				96.76
High grade			0.00% - 3.50%				287,115,181				829,661								287,944,842				79.54
Standard grade			3.51% - 7.00%				42,527,498				2,513,294								45,040,792				12.44
Sub-standard grade			7.01% - 33.00%				11,986,168				5,303,726								17,289,894				4.78
Past due but not impaired			33.01% - 99.99%				3,163,871				5,254,437								8,418,308				2.33
Impaired			100%												3,298,729				3,298,729				0.91
Total							344,792,718				13,901,118				3,298,729				361,992,565				100
%							95.25				3.84				0.91				100

Internal rating grade		Range PD				12/31/2020
						Stage 1				Stage 2				Stage 3				Total				%
Performing							374,333,529				13,729,595								388,063,124				96.17
High grade			0.00% - 3.50%				307,355,334				113,197								307,468,531				76.20
Standard grade			3.51% - 7.00%				48,100,613				2,906,336								51,006,949				12.64
Sub-standard grade			7.01% - 33.00%				18,877,582				10,710,062								29,587,644				7.33
Past due but not impaired			33.01% - 99.99%				1,194,025				9,710,942								10,904,967				2.70
Impaired			100%												4,573,328				4,573,328				1.13
Total							375,527,554				23,440,537				4,573,328				403,541,419				100
%							93.06				5.81				1.13				100

Summary of Exposures Gross of Impairment Allowances

Composition		12/31/2021
		Stage 1				Stage 2				Stage 3				Total				%
Local government securities			23,781,113												23,781,113				98.90
Corporate bonds			86,487												86,487				0.36
Financial trust			178,204												178,204				0.74
Total			24,045,804												24,045,804				100
%			100												100

Composition		12/31/2020
		Stage 1				Stage 2				Stage 3				Total				%
Local government securities			46,168,862												46,168,862				98.29
Corporate bonds			551,451												551,451				1.17
Financial trust			251,607												251,607				0.54
Total			46,971,920												46,971,920				100
%			100												100

Summary Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Goverment Securities At Fair Value

The table below shows the exposures gross of impairment allowances by stage:

Composition		12/31/2021
		Stage 1				Stage 2				Stage 3				Total				%
Local government securities			124,853,842												124,853,842				47.67
Central Bank of Argentina Bills			132,970,751												132,970,751				50.76
Foreign government securities			4,109,963												4,109,963				1.57
Total			261,934,556												261,934,556				100
%			100												100

Composition		12/31/2020
		Stage 1				Stage 2				Stage 3				Total				%
Local government securities			67,604,659												67,604,659				25.16
Central Bank of Argentina Bills			194,225,233												194,225,233				72.29
Foreign government securities			6,853,979												6,853,979				2.55
Total			268,683,871												268,683,871				100
%			100												100

Summary Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets

The table below shows the exposures gross of impairment allowances by stage:

Composition		12/31/2021
		Stage 1				Stage 2				Stage 3				Total				%
Other financial assets			33,095,760												33,095,760				100
Total			33,095,760												33,095,760				100
%			100												100

Composition		12/31/2020
		Stage 1				Stage 2				Stage 3				Total				%
Other financial assets			27,621,984												27,621,984				100
Total			27,621,984												27,621,984				100
%			100												100

Expected credit losses individually assessed [member]

Statement [LineItems]

Summary of Exposure to Credit Risk

The table below shows the credit quality and the debt balance to credit risk of commercial loans by grade on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section.

Internal rating grade		Range PD				12/31/2021
						Stage 1				Stage 2				Stage 3				Total				%
Performing							80,734,484				3,579,061								84,313,545				97.77
High grade			0.00% - 3.50%				60,875,079				432,663								61,307,742				71.09
Standard grade			3.51% - 7.00%				16,332,244				1,256,377								17,588,621				20.40
Sub-standard grade			7.01% -33.00%				3,527,161				1,890,021								5,417,182				6.28
Past due but not impaired			33.01% - 99.99%								1,156,986								1,156,986				1.34
Impaired			100%												763,587				763,587				0.89
Total							80,734,484				4,736,047				763,587				86,234,118				100
%							93.62				5.49				0.89				100

Internal rating grade		Range PD				12/31/2020
						Stage 1				Stage 2				Stage 3				Total				%
Performing							102,580,832				4,198,605								106,779,437				95.22
High grade			0.00% - 3.50%				97,030,142				1,226								97,031,368				86.53
Standard grade			3.51% - 7.00%				4,139,043				2,195,704								6,334,747				5.65
Sub-standard grade			7.01% - 33.00%				1,411,647				2,001,675								3,413,322				3.04
Past due but not impaired			33.01% - 99.99%				562,499				2,437,581								3,000,080				2.68
Impaired			100%												2,358,726				2,358,726				2.10
Total							103,143,331				6,636,186				2,358,726				112,138,243				100
%							91.98				5.92				2.10				100

Expected credit losses collectively assessed [member]

Statement [LineItems]

Summary of Exposure to Credit Risk

The table below shows the credit quality and the debt balance to credit risk of loans portfolio under collective assessment, by grade of credit risk classification based on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section.

Internal rating grade		Range PD				12/31/2021
						Stage 1				Stage 2				Stage 3				Total				%
Performing							260,894,363				5,067,620								265,961,983				96.45
High grade			0.00% - 3.50%				226,240,102				396,998								226,637,100				82.19
Standard grade			3.51% - 7.00%				26,195,254				1,256,917								27,452,171				9.95
Sub-standard grade			7.01% - 33.00%				8,459,007				3,413,705								11,872,712				4.31
Past due but not impaired			33.01% - 99.99%				3,163,871				4,097,451								7,261,322				2.63
Impaired			100%												2,535,142				2,535,142				0.92
Total							264,058,234				9,165,071				2,535,142				275,758,447				100
%							95.76				3.32				0.92				100

Internal rating grade		Range PD				12/31/2020
						Stage 1				Stage 2				Stage 3				Total				%
Performing							271,752,697				9,530,990								281,283,687				96.53
High grade			0.00% - 3.50%				210,325,192				111,971								210,437,163				72.22
Standard grade			3.51% - 7.00%				43,961,570				710,632								44,672,202				15.33
Sub-standard grade			7.01% -33.00%				17,465,935				8,708,387								26,174,322				8.98
Past due but not impaired			33.01% - 99.99%				631,526				7,273,361								7,904,887				2.71
Impaired			100%												2,214,602				2,214,602				0.76
Total							272,384,223				16,804,351				2,214,602				291,403,176				100
%							93.47				5.77				0.76				100

Commercial [member]

Statement [LineItems]

Summary of Exposure to Credit Risk

An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to commercial lending is as follows:

		Stage												Total
		1				2				3
Gross Carrying amount as of January 1, 2021			103,143,331				6,636,186				2,358,726				112,138,243
Assets originated or purchased			102,232,782				4,169,910								106,402,692
Assets derecognized or repaid			(82,480,461	)			(3,621,736	)			(1,353,170	)			(87,455,367	)
Transfers to Stage 1			539				(539	)
Transfers to Stage 2							131,193				(131,193	)
Transfers to Stage 3			(1,034,242	)			(166,346	)			1,200,588
Amounts Written Off											(922,381	)			(922,381	)
Monetary effects			(41,127,465	)			(2,412,621	)			(388,983	)			(43,929,069	)
As of December 31, 2021			80,734,484				4,736,047				763,587				86,234,118

		Stage												Total
		1				2				3
Gross Carrying amount as of January 1, 2020			193,236,603				6,467,714				2,856,513				202,560,830
Assets originated or purchased			94,241,056				3,644,974								97,886,030
Assets derecognized or repaid			(155,364,844	)			(1,399,089	)			(1,554,209	)			(158,318,142	)
Transfers to Stage 1			321,712				(321,712	)
Transfers to Stage 2			(571,954	)			571,954
Transfers to Stage 3			(2,327,375	)			(237,394	)			2,564,769
Amounts Written Off											(566,521	)			(566,521	)
Monetary effects			(26,391,867	)			(2,090,261	)			(941,826	)			(29,423,954	)
As of December 31, 2020			103,143,331				6,636,186				2,358,726				112,138,243

		Stage												Total
		1				2				3
ECL amount as of January 1, 2021			924,727				1,007,573				1,181,312				3,113,612
Assets originated or purchased			1,838,217				3,315,905								5,154,122
Assets derecognized or repaid			(861,783	)			(524,662	)			(696,191	)			(2,082,636	)
Transfers to Stage 1			12				(12	)
Transfers to Stage 2							29,267				(29,267	)
Transfers to Stage 3			(896,024	)			(37,119	)			933,143
Amounts Written Off											(455,855	)			(455,855	)
Monetary effects			(339,230	)			(1,279,417	)			(314,929	)			(1,933,576	)
As of December 31, 2021			665,919				2,511,535				618,213				3,795,667

		Stage												Total
		1				2				3
ECL amount as of January 1, 2020			658,755				688,336				1,968,134				3,315,225
Assets originated or purchased			2,208,850				636,331								2,845,181
Assets derecognized or repaid			(505,789	)			(39,701	)			(1,228,122	)			(1,773,612	)
Transfers to Stage 1			14,715				(14,715	)
Transfers to Stage 2			(1,783	)			1,783
Transfers to Stage 3			(1,402,566	)			(9,050	)			1,411,616
Amounts Written Off											(497,816	)			(497,816	)
Monetary effects			(47,455	)			(255,411	)			(472,500	)			(775,366	)
As of December 31, 2020			924,727				1,007,573				1,181,312				3,113,612

Consumer [member]

Statement [LineItems]

Summary of Exposure to Credit Risk

An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to consumer lending is as follows:

		Stage												Total
		1				2				3
Gross Carrying amount as of January 1, 2021			272,384,223				16,804,351				2,214,602				291,403,176
Assets originated or purchased			256,847,227				6,203,404								263,050,631
Assets derecognized or repaid			(128,290,490	)			(7,808,736	)			(1,007,500	)			(137,106,726	)
Transfers to Stage 1			6,597,845				(6,465,149	)			(132,696	)
Transfers to Stage 2			(5,955,494	)			6,033,073				(77,579	)
Transfers to Stage 3			(2,858,159	)			(647,746	)			3,505,905
Amounts Written Off			(151,340	)			(285,289	)			(676,156	)			(1,112,785	)
Monetary effects			(134,515,578	)			(4,668,837	)			(1,291,434	)			(140,475,849	)
As of December 31, 2021			264,058,234				9,165,071				2,535,142				275,758,447

		Stage												Total
		1				2				3
Gross Carrying amount as of January 1, 2020			230,252,301				26,431,578				5,102,401				261,786,280
Assets originated or purchased			185,109,070				10,546,801								195,655,871
Assets derecognized or repaid			(72,746,260	)			(10,998,516	)			(1,480,596	)			(85,225,372	)
Transfers to Stage 1			13,033,730				(12,586,028	)			(447,702	)
Transfers to Stage 2			(6,906,088	)			7,291,744				(385,656	)
Transfers to Stage 3			(1,667,645	)			(466,819	)			2,134,464
Amounts Written Off			(53,800	)			(429,464	)			(2,080,269	)			(2,563,533	)
Monetary effects			(74,637,085	)			(2,984,945	)			(628,040	)			(78,250,070	)
As of December 31, 2020			272,384,223				16,804,351				2,214,602				291,403,176

		Stage												Total
		1				2				3
ECL amount as of January 1, 2021			6,990,134				3,560,443				1,321,473				11,872,050
Assets originated or purchased			5,719,840				1,056,197								6,776,037
Assets derecognized or repaid			(6,973,972	)			(1,862,268	)			(435,233	)			(9,271,473	)
Transfers to Stage 1			1,274,440				(1,192,519	)			(81,921	)
Transfers to Stage 2			(281,697	)			323,331				(41,634	)
Transfers to Stage 3			(2,475,564	)			(253,151	)			2,728,715
Amounts Written Off			(17,182	)			(117,019	)			(433,757	)			(567,958	)
Monetary effects			(1,429,617	)			(511,308	)			(1,031,921	)			(2,972,846	)
As of December 31, 2021			2,806,382				1,003,706				2,025,722				5,835,810

		Stage												Total
		1				2				3
ECL amount as of January 1, 2020			2,357,693				2,234,009				2,510,995				7,102,697
Assets originated or purchased			6,613,034				2,695,300								9,308,334
Assets derecognized or repaid			546,742				(549,480	)			(812,901	)			(815,639	)
Transfers to Stage 1			1,157,211				(938,837	)			(218,374	)
Transfers to Stage 2			(114,521	)			284,247				(169,726	)
Transfers to Stage 3			(1,069,271	)			(73,050	)			1,142,321
Amounts Written Off			(2,530	)			(84,989	)			(1,059,754	)			(1,147,273	)
Monetary effects			(2,498,224	)			(6,757	)			(71,088	)			(2,576,069	)
As of December 31, 2020			6,990,134				3,560,443				1,321,473				11,872,050

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-Name IFRS
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