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Note 13 - Impairment Losses | 12 Months Ended
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Dec. 31, 2018
Impairment Losses Abstract |
Disclosure of Impairment Losses | 13. Impairment losses Below is a detail of the chang es occurred during fiscal 2018 in the impairment allowances booked in the accompanying consolidated statement of financial position or reversal of estimated impairment of financial assets at amortized cost, financial assets at fair value through other comprehensive income, and granted commitments. In addition, the tables for fiscal year 2018 show a reconciliation of the allowances to the gross carrying amount as required by IFRS 7 “Financial instruments: Disclosures”:
| Not credit-impaired | Credit-impaired | Total
FINANCIAL ASSETS AT AMORTIZED COST AND AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME - ALLOWANCES | Stage 1 | Stage 2 | Stage 3
| Loss allowances | Loss allowances (collectively assessed) | Loss allowances (individually assessed) | Loss allowances (collectively assessed) | Loss allowances (individually assessed) | Loss allowances
Opening balance (under IFRS 9) | 1,548,172 | 642,513 | 52,397 | 855,848 | 85,161 | 3,184,091
Transfers of financial assets(*): |  |  |  |  |  |
Transfers from Stage 1 to Stage 2 (not credit-impaired) | (83,999) | 490,136 | 8,492 | - | - | 414,629
Transfers from Stage 2 (not credit - impaired) to Stage 1 | 36,635 | (157,841) | - | - | - | (121,206)
Transfers from Stage 1 or 2 to Stage 3 | (23,074) | (37,473) | (9,147) | 879,782 | 482,730 | 1,292,818
Transfers from Stage 3 to Stage 1 or 2 | 643 | 2,202 | - | (59,016) | - | (56,171)
Changes without transfers between Stages | 57,196 | (16,704) | 3,372 | 1,029,499 | (31,846) | 1,041,517
New financial assets originated(*) | 1,214,697 | 273,530 | 75,336 | 641,668 | 222,987 | 2,428,218
Repayments(*) | (493,504) | (95,408) | (21) | (128,738) | (16,048) | (733,719)
Write-offs | (18,818) | (64,713) | - | (1,426,230) | - | (1,509,761)
Foreign exchange | 156,689 | 6,339 | - | 13,835 | - | 176,863
Lost of control VWFS | (53,033) | (7,815) | - | (11,150) | - | (71,998)
Inflation adjustment | (638,588) | (268,731) | (37,698) | (442,117) | (147,034) | (1,534,168)
Closing balance | 1,703,016 | 766,035 | 92,731 | 1,353,381 | 595,950 | 4,511,113
| Not credit-impaired | Credit-impaired | Total
LOAN COMMITMENTS AND FINANCIAL GUARANTEES | Stage 1 | Stage 2 | Stage 3
| Loss allowances | Loss allowances (collectively assessed) | Loss allowances (individually assessed) | Loss allowances (collectively assessed) | Loss allowances (individually assessed) | Loss allowances
Opening balance (under IFRS 9) | 498,809 | 113,409 | 31 | 6,957 | 41 | 619,247
Transfers of financial assets(*): |  |  |  |  |  |
Transfers from Stage 1 to Stage 2 (not credit-impaired) | (14,581) | 40,188 | 173 | - | - | 25,780
Transfers from Stage 2 (not credit - impaired) to Stage 1 | 5,130 | (34,466) | - | - | - | (29,336)
Transfers from Stage 1 or 2 to Stage 3 | (501) | (425) | - | 9,965 | 924 | 9,963
Transfers from Stage 3 to Stage 1 or 2 | 38 | 23 | - | (1,135) | - | (1,074)
Changes without transfers between Stages | (139,174) | (11,962) | (25) | 872 | - | (150,289)
New financial assets originated(*) | 158,104 | 24,481 | 16 | 1,278 | 187 | 184,066
Repayments(*) | (76,578) | (32,071) | - | (3,097) | (34) | (111,780)
Inflation adjustment | (150,286) | (34,074) | (40) | (3,644) | (204) | (188,248)
Closing balance | 280,961 | 65,103 | 155 | 11,196 | 914 | 358,329
(*) Impairment of financial assets detailed in the table s above does not inclu de credits recovered for 359,380.

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- Definition The disclosure of impairment loss and the reversal of impairment loss. [Refer: Impairment loss; Reversal of impairment loss] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2018-01-01 -Paragraph 126 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2018-03-01&anchor=para_126&doctype=Standard -URIDate 2018-03-16 + Details
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