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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2020
Income tax [Abstract] |
Table of deferred income tax assets and liabilities |
Account |  |  |  |  | Changes recognized in |  |  |  |  |  | As of December 31, 2020 |
| As of December 31, 2019 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Consolidation with subsidiaries |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 6,077,813 |  |  |  | (1,498,157 | ) |  |  | — |  |  |  | 2,109 |  |  |  | 4,581,765 |  |  |  | — |
Provisions |  |  | 2,762,677 |  |  |  | (251,920 | ) |  |  | — |  |  |  | — |  |  |  | 2,510,757 |  |  |  | — |
Loan Commissions |  |  | 174,283 |  |  |  | 100,877 |  |  |  | — |  |  |  | — |  |  |  | 275,160 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (279,890 | ) |  |  | (564,566 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (844,456 | )
Property and equipment |  |  | (7,826,316 | ) |  |  | 1,129,736 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (6,696,580 | )
Investments in debt securities and equity instruments |  |  | (2,787,312 | ) |  |  | 2,168,490 |  |  |  | (2,068,506 | ) |  |  | 23,546 |  |  |  | — |  |  |  | (2,663,782 | )
Derivatives |  |  | 15,249 |  |  |  | (4,048 | ) |  |  | — |  |  |  | — |  |  |  | 11,201 |  |  |  | — |
Inflation adjustment (see Note 15.5) |  |  | 5,980,408 |  |  |  | 2,725,485 |  |  |  | — |  |  |  | — |  |  |  | 8,705,893 |  |  |  | — |
Others |  |  | (489 | ) |  |  | (1,869 | ) |  |  | — |  |  |  | 2,971 |  |  |  | 613 |  |  |  | — |
Balance |  |  | 4,116,423 |  |  |  | 3,804,028 |  |  |  | (2,068,506 | ) |  |  | 28,626 |  |  |  | 16,085,389 |  |  |  | (10,204,818 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (10,165,479 | ) |  |  | 10,165,479 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 5,919,910 |  |  |  | (39,339 | )
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 |  |  | 2,524,230 |  |  |  | 3,553,583 |  |  |  | — |  |  |  | — |  |  |  | 6,077,813 |  |  |  | — |
Provisions |  |  | 1,034,295 |  |  |  | 1,728,383 |  |  |  | — |  |  |  | — |  |  |  | 2,762,678 |  |  |  | — |
Loan Commissions |  |  | 392,873 |  |  |  | (218,590 | ) |  |  | — |  |  |  | — |  |  |  | 174,283 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (835,040 | ) |  |  | 555,150 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (279,890 | )
Property and equipment |  |  | (7,291,169 | ) |  |  | (535,147 | ) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (7,826,316 | )
Investments in debt securities and equity instruments |  |  | 220,681 |  |  |  | (4,975,754 | ) |  |  | 1,967,761 |  |  |  | — |  |  |  | — |  |  |  | (2,787,312 | )
Derivatives |  |  | 23,458 |  |  |  | (8,209 | ) |  |  | — |  |  |  | — |  |  |  | 15,249 |  |  |  | — |
Inflation adjustment (see Note 15.5) |  |  | — |  |  |  | 5,980,408 |  |  |  | — |  |  |  | — |  |  |  | 5,980,408 |  |  |  | — |
Others |  |  | 1,634 |  |  |  | 87,307 |  |  |  | — |  |  |  | (89,431 | ) |  |  | — |  |  |  | (490 | )
Balance |  |  | (3,929,038 | ) |  |  | 6,167,131 |  |  |  | 1,967,761 |  |  |  | (89,431 | ) |  |  | 15,010,431 |  |  |  | (10,894,008 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (10,894,008 | ) |  |  | 10,894,008 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 4,116,423 |  |  |  | — |
Table of income tax expense |
|  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2018 |
Current Tax |  |  | 12,165,929 |  |  |  | 14,681,916 |  |  |  | 11,300,604 |
Deferred Tax |  |  | (3,804,028 | ) |  |  | (6,167,131 | ) |  |  | 742,435 |
Inflation adjustment for prior period (see Note 15.5) |  |  | — |  |  |  | (5,693,726 | ) |  |  | (2,961,457 | )
Over/under income tax from prior year |  |  | (327,807 | ) |  |  | — |  |  |  | — |
Income tax expense |  |  | 8,034,094 |  |  |  | 2,821,059 |  |  |  | 9,081,582 |
Table of reconciliation effective tax rate |
|  | December 31, 2020 |  |  | December 31, 2019 |  |  | December 31, 2018 |
Profit before income tax |  |  | 18,102,889 |  |  |  | 24,636,513 |  |  |  | 5,794,181 |
Income tax rate |  |  | 30 | % |  |  | 30 | % |  |  | 30 | %
Income tax using the Bank´s income tax rate |  |  | 5,430,867 |  |  |  | 7,390,954 |  |  |  | 1,738,254 |
Tax -exempt income |  |  | (328,390 | ) |  |  | (655,330 | ) |  |  | (411,218 | )
Non-deductible expenses |  |  | 120,650 |  |  |  | 87,334 |  |  |  | 146,568 |
Change in tax rate (see Note 15.4) |  |  | (444,727 | ) |  |  | (1,281,548 | ) |  |  | (604,046 | )
Other |  |  | 194,985 |  |  |  | (21,293 | ) |  |  | (36,906 | )
Net monetary inflation adjustment |  |  | 8,755,629 |  |  |  | 10,490,151 |  |  |  | 11,210,387 |
Subtotal |  |  | 13,729,014 |  |  |  | 16,010,268 |  |  |  | 12,043,039 |
Inflation adjustment for tax purposes (see Note 15.5) |  |  | (5,367,113 | ) |  |  | (13,189,209 | ) |  |  | (2,961,457 | )
Over/under income tax from prior year |  |  | (327,807 | ) |  |  | — |  |  |  | — |
Income tax expense |  |  | 8,034,094 |  |  |  | 2,821,059 |  |  |  | 9,081,582 |
Effective tax rate |  |  | 44 | % |  |  | 11 | % |  |  | 157 | %

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