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Fair Values Of Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2019

Fair Value Of Financial Instruments [Abstract]

Table Of Assets And Liabilities Measured At Fair Value

		Accounting balance				Total fair value				Level 1 Fair value				Level 2 Fair value				Level 3 Fair value
Financial assets
Financial assets at fair value through profit or loss - Debt securities			4,129,970				4,129,970				—				4,129,970				—
Financial assets at fair value through profit or loss - Derivatives			3,047,036				3,047,036				—				2,362,036				685,000
Financial assets at fair value through profit or loss - Equity instruments			4,152,821				4,152,821				1,119,811				—				3,033,010
Financial assets at fair value through other comprehensive income - Debt securities			45,178,513				45,178,513				1,225,033				43,953,480				—
Financial assets at fair value through other comprehensive income - Equity instruments			27,369				27,369				—				27,369				—
Total			56,535,709				56,535,709				2,344,844				50,472,855				3,718,010
Financial liabilities at fair value through profit or loss
Trading liabilities			580,802				580,802				580,802				—				—
Derivatives			3,072,947				3,072,947				—				3,072,947				—
Total			3,653,749				3,653,749				580,802				3,072,947				—

The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2018 is detailed below:

		Accounting balance				Total fair value				Level 1 Fair value				Level 2 Fair value
Financial assets
Financial assets at fair value through profit or loss - Debt securities			11,549,889				11,549,889				83,086				11,466,803
Financial assets at fair value through profit or loss - Derivatives			909,793				909,793				—				909,793
Financial assets at fair value through profit or loss - Equity instruments			812,275				812,275				812,275				—
Financial assets at fair value through other comprehensive income - Debt securities			37,765,909				37,765,909				154,088				37,611,821
Financial assets at fair value through other comprehensive income - Equity instruments			21,423				21,423				20,346				1,077
Total			51,059,289				51,059,289				1,069,795				49,989,494
Financial liabilities at fair value through profit or loss
Trading liabilities			1,064,936				1,064,936				250,279				814,657
Derivatives			2,118,671				2,118,671				—				2,118,671
Total			3,183,607				3,183,607				250,279				2,933,328

Table Of Transfers Between Hierarchy Levels From Level 1 To Level 2

		December 31, 2019				December 31, 2018
Argentine Treasury Bond in Pesos due 2038			—				2,484

Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets

The sensitivity is related to the two following variables: the WACC (Weighted Average Cost of Capital) and the g level (the growth factor for future cash flows after 2023 that determines the terminal value):

Prisma equity (49%) + minority discount (9.09%) – US$ millions
						g (terminal value growth – annual)
							2.50	%			3.00	%			3.50	%
			97.5	%			467.8				480.0				493.3
WACC			100	%			461.8				473.8				486.8
			102.5	%			455.9				467.7				480.5

Table Of Assets And Liabilities Not Measured At Fair Value

		Accounting balance				Total fair value				Level 2 Fair value
Financial assets
Cash and cash equivalents			156,259,910				(a	)			—
Other financial assets			10,897,537				(a	)			—
Loans and advances			195,129,732				193,160,534				193,160,534
Financial liabilities
Deposits			293,988,047				292,145,753				292,145,753
Other financial liabilities			28,825,175				(a	)			—
Bank loans			6,148,876				6,116,044				6,116,044
Debt securities issued			7,319,081				7,264,514				7,264,514

(a) The Group does not report the fair value as it considers it to be similar to its accounting value.

The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2018 is detailed below:

		Accounting balance				Total fair value				Level 2 Fair value
Financial assets
Cash and cash equivalents			152,456,309				(a	)			—
Reverse repurchase agreements			19,566,144				(a	)			—
Other financial assets			19,786,689				(a	)			—
Loans and advances			279,336,187				271,977,546				271,977,546
Financial liabilities
Deposits			399,209,017				395,210,860				395,210,860
Repurchase agreements			22,030				(a	)			—
Other financial liabilities			43,364,418				(a	)			—
Bank loans			8,503,124				(a	)			—
Debt securities issued			3,805,337				3,710,516				3,710,516

(a) The Group does not report the fair value as it considers it to be similar to its accounting value.

Disclosure of sensitivity analysis of fair value measurement to changes in unobservable inputs, assets [text block]

Below we present the sensitivity for the valuation of the put option per share, based on the level of implied volatility and the theoretical exercise price of the share price, the result of which is shown in the tables below:

Sensibility - US$
						Volatility
							10.0	%			12.2	%			15.0	%			20.0	%
			95	%			0.84				0.98				1.16				1.45
EBITDA			100	%			0.95				1.10				1.29				1.59
			105	%			1.08				1.23				1.42				1.73

Sensibility - $
						Volatility
							10.0	%			12.2	%			15.0	%			20.0	%
			95	%			48.15				56.30				66.51				83.47
EBITDA			100	%			54.88				63.43				74.04				91.58
			105	%			62.43				70.55				81.58				99.70

Reconciliation of unobservable input reconciliation

The following table shows a reconciliation between opening balances and final balances of Level 3 fair values:

		December 31, 2019
Balance at the beginning of the fiscal year			—
Investments in equity instruments – Prisma Medios de Pago S.A.			3,033,010
Derivatives - Put options - Prima Medios de Pago S.A.			685,000
Balance at year-end			3,718,010

Accounts		Balances as of December 31, 2018				Ownership interest (49.0000%)				Gains on financial assets at fair value through profit net				Net monetary inflation adjustment				Balances as of December 31, 2019
Investments in equity instruments – Prisma Medios de Pago S.A.			—				212,463				3,805,345				(984,798	)			3,033,010
Derivatives - Put options - Prima Medios de Pago S.A.			—				—				685,000				—				685,000
Total			—				212,463				4,490,345				(984,798	)			3,718,010

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Reference 1: http://www.xbrl.org/2003/role/disclosureRef
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