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Fair Values Of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2020
Fair Value Of Financial Instruments [Abstract] |
Table Of Assets And Liabilities Measured At Fair Value |
|  | Book value |  |  | 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 |  |  | 942,761 |  |  |  | 942,761 |  |  |  | 541,977 |  |  |  | 400,784 |  |  |  | — |
- Derivatives |  |  | 3,877,749 |  |  |  | 3,877,749 |  |  |  | — |  |  |  | 2,695,749 |  |  |  | 1,182,000 |
- Equity instruments |  |  | 7,795,950 |  |  |  | 7,795,950 |  |  |  | 1,762,142 |  |  |  | — |  |  |  | 6,033,808 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 127,543,852 |  |  |  | 127,543,852 |  |  |  | 1,947,177 |  |  |  | 125,596,675 |  |  |  | — |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 28,499 |  |  |  | 28,499 |  |  |  | — |  |  |  | 28,499 |  |  |  | — |
Total |  |  | 140,188,811 |  |  |  | 140,188,811 |  |  |  | 4,251,296 |  |  |  | 128,721,707 |  |  |  | 7,215,808 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives |  |  | 188,694 |  |  |  | 188,694 |  |  |  | — |  |  |  | 188,694 |  |  |  | — |
Total |  |  | 188,694 |  |  |  | 188,694 |  |  |  | — |  |  |  | 188,694 |  |  |  | — |
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2019 is detailed below:
|  | Book value |  |  | 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 |  |  | 5,622,562 |  |  |  | 5,622,562 |  |  |  | — |  |  |  | 5,622,562 |  |  |  | — |
– Derivatives |  |  | 4,148,248 |  |  |  | 4,148,248 |  |  |  | — |  |  |  | 3,215,686 |  |  |  | 932,562 |
- Equity instruments |  |  | 5,653,673 |  |  |  | 5,653,673 |  |  |  | 1,524,516 |  |  |  | — |  |  |  | 4,129,157 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 61,506,254 |  |  |  | 61,506,254 |  |  |  | 1,667,766 |  |  |  | 59,838,488 |  |  |  | — |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 37,260 |  |  |  | 37,260 |  |  |  | — |  |  |  | 37,260 |  |  |  | — |
Total |  |  | 76,967,997 |  |  |  | 76,967,997 |  |  |  | 3,192,284 |  |  |  | 68,713,996 |  |  |  | 5,061,719 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trading liabilities |  |  | 790,707 |  |  |  | 790,707 |  |  |  | 790,707 |  |  |  | — |  |  |  | — |
Derivatives |  |  | 4,183,526 |  |  |  | 4,183,526 |  |  |  | — |  |  |  | 4,183,526 |  |  |  | — |
Total |  |  | 4,974,233 |  |  |  | 4,974,233 |  |  |  | 790,707 |  |  |  | 4,183,526 |  |  |  | — |
Table Of Transfers Between Hierarchy Levels From Level 1 To Level 2 |
|  | December 31, 2020 |  |  | December 31, 2019 |
Treasury Bonds adjusted by CER in pesos maturing in 2021 |  |  | 62,700 |  |  |  | 142,429 |
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%) – $ millions |
|  |  |  |  | g (terminal value growth – annual ) |
|  |  |  |  | 2.00% |  |  | 3.00% |  |  | 4.00% |
|  | 97.5 | % |  |  | 52,020.5 |  |  |  | 54,950.5 |  |  |  | 58,413.1 |
|  | 100 | % |  |  | 51,368.3 |  |  |  | 54,252.6 |  |  |  | 57,664.8 |
|  | 102.5 | % |  |  | 50,727.0 |  |  |  | 53,569.7 |  |  |  | 56,929.2 |
Table Of Assets And Liabilities Not Measured At Fair Value |
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 152,040,070 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Other financial assets |  |  | 20,841,365 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Loans and advances |  |  | 279,585,511 |  |  |  | 276,440,067 |  |  |  | — |  |  |  | 276,440,067 |
Reverse repurchase agreements |  |  | 48,686,967 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 478,223,264 |  |  |  | 473,797,890 |  |  |  | 1,677,826 |  |  |  | 472,120,064 |
Other financial liabilities |  |  | 39,226,721 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Bank loans |  |  | 9,626,028 |  |  |  | 9,870,481 |  |  |  | 4,813,284 |  |  |  | 5,057,197 |
Debt securities issued |  |  | 1,168,782 |  |  |  | 1,137,658 |  |  |  | 1,137,658 |  |  |  | — |
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2019 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 212,733,025 |  |  |  | (a | ) |  |  | — |
Other financial assets |  |  | 14,835,962 |  |  |  | (a | ) |  |  | — |
Loans and advances |  |  | 265,650,592 |  |  |  | 262,969,717 |  |  |  | 262,969,717 |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 400,236,797 |  |  |  | 397,728,689 |  |  |  | 397,728,689 |
Other financial liabilities |  |  | 39,242,734 |  |  |  | (a | ) |  |  | — |
Bank loans |  |  | 8,371,111 |  |  |  | 8,326,413 |  |  |  | 8,326,413 |
Debt securities issued |  |  | 9,964,233 |  |  |  | 9,889,946 |  |  |  | 9,889,946 |
a) | The Group does not report the fair value as the accounting values are a reasonable approximation of the fair values.
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% |  |  | 12.0% |  |  | 15.0% |  |  | 20.0% |
|  | 95 | % |  |  | 1.08 |  |  |  | 1.16 |  |  |  | 1.26 |  |  |  | 1.42 |
|  | 100 | % |  |  | 1.26 |  |  |  | 1.30 |  |  |  | 1.42 |  |  |  | 1.59 |
|  | 105 | % |  |  | 1.43 |  |  |  | 1.48 |  |  |  | 1.58 |  |  |  | 1.75 |
Reconciliation of unobservable input reconciliation | The following table shows a reconciliation between opening balances and final balances of Level 3 fair values:
|  | December 31, 2020 |  |  | December 31, 2019 |
Balance at the beginning of the fiscal year |  |  | 5,061,719 |  |  |  | — |
Investments in equity instruments – Prisma Medios de Pago S.A. (*) |  |  | 3,368,893 |  |  |  | 4,129,157 |
Derivatives - Put options - Prisma Medios de Pago S.A. (*) |  |  | 497,000 |  |  |  | 932,562 |
Dividends received |  |  | (452,277 | ) |  |  | — |
Net monetary inflation adjustment |  |  | (1,259,527 | ) |  |  | — |
Balance at year-end |  |  | 7,215,808 |  |  |  | 5,061,719 |
(*) | Presented in Gains on financial assets and liabilities at fair value through profit or loss, net.

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