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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2019
Income tax [Abstract] |
Table of deferred income tax assets and liabilities |
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2019 |
| As of December 31, 2018 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Gain of control over subsidiaries |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 1,854,136 |  |  |  | 2,610,232 |  |  |  | — |  |  |  | — |  |  |  | 4,464,368 |  |  |  | — |
Provisions |  |  | 759,726 |  |  |  | 1,269,558 |  |  |  | — |  |  |  | — |  |  |  | 2,029,284 |  |  |  | — |
Loan Commissions |  |  | 288,579 |  |  |  | (160,562 | ) |  |  | — |  |  |  | — |  |  |  | 128,017 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (613,366 | ) |  |  | 407,777 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (205,589 | )
Property and equipment |  |  | (5,355,621 | ) |  |  | (393,084 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (5,748,705 | )
Investments in debt securities and equity instruments |  |  | 162,098 |  |  |  | (3,654,867 | ) |  |  | 1,445,390 |  |  |  | — |  |  |  | — |  |  |  | (2,047,379 | )
Derivatives |  |  | 17,231 |  |  |  | (6,030 | ) |  |  | — |  |  |  | — |  |  |  | 11,201 |  |  |  | — |
Inflation adjustment (see Note 15.5) |  |  | — |  |  |  | 4,392,821 |  |  |  | — |  |  |  | — |  |  |  | 4,392,821 |  |  |  | — |
Others |  |  | 1,200 |  |  |  | 64,130 |  |  |  | — |  |  |  | (65,690 | ) |  |  | — |  |  |  | (360 | )
Balance |  |  | (2,886,017 | ) |  |  | 4,529,975 |  |  |  | 1,445,390 |  |  |  | ( 65,690 | ) |  |  | 11,025,691 |  |  |  | (8,002,033 | )
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2018 |
| As of December 31, 2017 |  |  | Consolidated statement of profit or loss |  |  | Consolidated statement of comprehensive income |  |  | Impact of IFRS 9 adoption (see Note 2.2) |  |  | Loss of control over subsidiary |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 989,796 |  |  |  | 423,413 |  |  |  | — |  |  |  | 478,248 |  |  |  | (37,321 | ) |  |  | 1,854,136 |  |  |  | — |
Provisions |  |  | 1,062,063 |  |  |  | (297,876 | ) |  |  | — |  |  |  |  |  |  |  | (4,461 | ) |  |  | 759,726 |  |  |  | — |
Loan Commissions |  |  | 446,159 |  |  |  | (157,580 | ) |  |  | — |  |  |  |  |  |  |  | — |  |  |  | 288,579 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (488,565 | ) |  |  | (124,801 | ) |  |  | — |  |  |  |  |  |  |  | — |  |  |  | — |  |  |  | (613,366 | )
Property and equipment |  |  | (4,684,010 | ) |  |  | (671,251 | ) |  |  | — |  |  |  |  |  |  |  | (360 | ) |  |  | — |  |  |  | (5,355,621 | )
Investments in debt securities and equity instruments |  |  | (272,197 | ) |  |  | 331,395 |  |  |  | 102,900 |  |  |  |  |  |  |  | — |  |  |  | 162,098 |  |  |  | — |
Derivatives |  |  | 25,441 |  |  |  | (8,210 | ) |  |  | — |  |  |  |  |  |  |  | — |  |  |  | 17,231 |  |  |  | — |
Others |  |  | (507 | ) |  |  | 1,387 |  |  |  | — |  |  |  |  |  |  |  | 320 |  |  |  | 1,200 |  |  |  | — |
Balance |  |  | (2,921,820 | ) |  |  | (503,523 | ) |  |  | 102,900 |  |  |  | 478,248 |  |  |  | (41,822 | ) |  |  | 3,082,970 |  |  |  | (5,968,987 | )
Table of income tax expense |
|  | December 31, 2019 |  |  | December 31, 2018 |  |  | December 31, 2017 |
Current Tax |  |  | 10,784,385 |  |  |  | 8,300,692 |  |  |  | 5,224,982 |
Deferred Tax |  |  | (4,529,975 | ) |  |  | 545,345 |  |  |  | (947,132 | )
Inflation adjustment for prior period (see Note 15.5) |  |  | (4,182,243 | ) |  |  | (2,175,295 | ) |  |  | (3,166,423 | )
Income tax expense |  |  | 2,072,167 |  |  |  | 6,670,742 |  |  |  | 1,111,427 |
Table of reconciliation effective tax rate |
|  | December 31, 2019 |  |  | December 31, 2018 |  |  | December 31, 2017 |
Profit before income tax |  |  | 18,096,387 |  |  |  | 4,256,031 |  |  |  | 3,971,956 |
Income tax rate |  |  | 30 | % |  |  | 30 | % |  |  | 35 | %
Income tax using the Bank´s income tax rate |  |  | 5,428,916 |  |  |  | 1,276,809 |  |  |  | 1,390,185 |
Tax -exempt income |  |  | (481,363 | ) |  |  | (302,054 | ) |  |  | (397,886 | )
Non-deductible expenses |  |  | 64,150 |  |  |  | 107,659 |  |  |  | 55,237 |
Change in tax rate (see Note 15.4) |  |  | (941,342 | ) |  |  | (443,693 | ) |  |  | (1,357,294 | )
Other |  |  | (15,641 | ) |  |  | (27,109 | ) |  |  | (42,209 | )
Net monetary inflation adjustment |  |  | 7,705,386 |  |  |  | 8,234,425 |  |  |  | 4,629,817 |
Subtotal |  |  | 11,760,106 |  |  |  | 8,846,037 |  |  |  | 4,277,850 |
Inflation adjustment (see Note 15.5) |  |  | (9,687,939 | ) |  |  | (2,175,295 | ) |  |  | (3,166,423 | )
Income tax expense |  |  | 2,072,167 |  |  |  | 6,670,742 |  |  |  | 1,111,427 |
Effective tax rate |  |  | 11 | % |  |  | 157 | % |  |  | 28 | %

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