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Fair Values Of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2021
Fair Value Of Financial Instruments [Abstract] |
Table Of Assets And Liabilities Measured At Fair Value | The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2021 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 |  |  | 1,396,925 |  |  |  | 1,396,925 |  |  |  | 1,396,145 |  |  |  | 780 |  |  |  | — |
- Derivatives |  |  | 2,816,482 |  |  |  | 2,816,482 |  |  |  | — |  |  |  | 2,816,482 |  |  |  | — |
- Equity instruments |  |  | 6,403,268 |  |  |  | 6,403,268 |  |  |  | 2,289,351 |  |  |  | — |  |  |  | 4,113,917 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 167,039,478 |  |  |  | 167,039,478 |  |  |  | 55,145,256 |  |  |  | 110,853,002 |  |  |  | 1,041,220 |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 36,083 |  |  |  | 36,083 |  |  |  | — |  |  |  | 36,083 |  |  |  | — |
Total |  |  | 177,692,236 |  |  |  | 177,692,236 |  |  |  | 58,830,752 |  |  |  | 113,706,347 |  |  |  | 5,155,137 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives |  |  | 314,215 |  |  |  | 314,215 |  |  |  | — |  |  |  | 314,215 |  |  |  | — |
Total |  |  | 314,215 |  |  |  | 314,215 |  |  |  | — |  |  |  | 314,215 |  |  |  | — |
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2020 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 |  |  | 1,423,018 |  |  |  | 1,423,018 |  |  |  | 818,068 |  |  |  | 604,950 |  |  |  | — |
- Derivatives |  |  | 5,853,137 |  |  |  | 5,853,137 |  |  |  | — |  |  |  | 4,069,007 |  |  |  | 1,784,130 |
- Equity instruments |  |  | 11,767,330 |  |  |  | 11,767,330 |  |  |  | 2,659,805 |  |  |  | — |  |  |  | 9,107,525 |
Financial assets at fair value through other comprehensive income - Debt securities |  |  | 192,516,731 |  |  |  | 192,516,731 |  |  |  | 2,939,100 |  |  |  | 189,577,631 |  |  |  | — |
Financial assets at fair value through other comprehensive income - Equity instruments |  |  | 43,018 |  |  |  | 43,018 |  |  |  | — |  |  |  | 43,018 |  |  |  | — |
Total |  |  | 211,603,234 |  |  |  | 211,603,234 |  |  |  | 6,416,973 |  |  |  | 194,294,606 |  |  |  | 10,891,655 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Derivatives |  |  | 284,818 |  |  |  | 284,818 |  |  |  | — |  |  |  | 284,818 |  |  |  | — |
Total |  |  | 284,818 |  |  |  | 284,818 |  |  |  | — |  |  |  | 284,818 |  |  |  | — |
Table Of Transfers Between Hierarchy Levels From Level 1 To Level 2 |
|  | December 31, 2021 |  |  | December 31, 2020 |
Treasury Bonds adjusted by CER in pesos maturing in 2021 |  |  | — |  |  |  | 94,640 |
Table Of Transfers Between Hierarchy Levels From Level 2 To Level 1 | The following instruments measured at fair value were transferred from Level 2 to Level 1 of the fair value hierarchy as of December 31, 2021:
|  | December 31, 2021 |
Treasury Bonds adjusted by 1.20% CER in pesos maturing 03-18-2022 |  |  | 4,225,658 |
Treasury Bonds adjusted by 1.50% CER in pesos maturing 03-25-2024 |  |  | 12,733,272 |
Treasury Bonds adjusted by 1.40% CER in pesos maturing 03-25-2023 |  |  | 9,717,708 |
Treasury Bonds adjusted by 1.30% CER in pesos maturing 09-20-2022 |  |  | 10,809,133 |
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets | The tables below shows a sensitivity analysis for each of the above-mentioned securities:
Badlar Scenarios |  | Changes in final price |
| ON PCR G |  |  | ON WNC10O |  |  | ON LDCAO |
+ 1% |  |  | 0.011616 | % |  |  | 0.002136 | % |  |  | 0.014013 | %
+ 2% |  |  | 0.023232 | % |  |  | 0.004440 | % |  |  | 0.028175 | %
+ 3% |  |  | 0.034848 | % |  |  | 0.006745 | % |  |  | 0.042337 | %
Latest market price scenarios |  | Changes in final price |
|  | PCR G |  |  | WNC10O |  |  | LDCAO |  |  | ARCOR17 |  |  | VISTA11 |  |  | LTP1 |
+ 2% |  |  | 1.930 | % |  |  | 1.968 | % |  |  | 2.043 | % |  |  | 1.997 | % |  |  | 2.008 | % |  |  | 2.000 | %
+ 5% |  |  | 4.826 | % |  |  | 4.920 | % |  |  | 5.108 | % |  |  | 4.994 | % |  |  | 5.021 | % |  |  | 5.000 | %
+ 10% |  |  | 9.652 | % |  |  | 9.839 | % |  |  | 10.215 | % |  |  | 9.987 | % |  |  | 10.042 | % |  |  | 10.000 | %
Dollar 3500 Scenarios |  | Changes in final price |
| ON VISTA11 |  |  | ON LTP1 |
+ 2% |  |  | 2.000 | % |  |  | 2.000 | %
+ 5% |  |  | 5.000 | % |  |  | 5.000 | %
+10% |  |  | 10.000 | % |  |  | 10.000 | %
UVA Scenarios |  | Changes in final price |
| ON ARCOR17 |
+ 2% |  |  | 2.000 | %
+ 5% |  |  | 5.000 | %
+10% |  |  | 10.000 | %
Table Of Assets And Liabilities Not Measured At Fair Value | The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2021 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 218,277,286 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Other financial assets |  |  | 28,437,414 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Debt securities |  |  | 19,857,627 |  |  |  | 22,084,903 |  |  |  | 22,084,903 |  |  |  | — |
Loans and advances |  |  | 378,995,107 |  |  |  | 373,131,211 |  |  |  | — |  |  |  | 373,131,211 |
Reverse repurchase agreements |  |  | 137,382,938 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 708,336,185 |  |  |  | 699,975,184 |  |  |  | 699,975,184 |  |  |  | — |
Other financial liabilities |  |  | 61,592,426 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Bank loans |  |  | 11,758,005 |  |  |  | 11,490,026 |  |  |  | 11,490,026 |  |  |  | — |
Debt securities issued |  |  | 502,975 |  |  |  | 398,573 |  |  |  | 398,573 |  |  |  | — |
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2020 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 229,491,716 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Other financial assets |  |  | 31,458,292 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Loans and advances |  |  | 422,010,840 |  |  |  | 417,263,061 |  |  |  | — |  |  |  | 417,263,061 |
Reverse repurchase agreements |  |  | 73,488,887 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 721,837,845 |  |  |  | 715,158,115 |  |  |  | 2,532,537 |  |  |  | 712,625,578 |
Other financial liabilities |  |  | 59,209,439 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Bank loans |  |  | 14,529,681 |  |  |  | 14,898,662 |  |  |  | 7,265,248 |  |  |  | 7,633,414 |
Debt securities issued |  |  | 1,764,178 |  |  |  | 1,717,199 |  |  |  | 1,717,199 |  |  |  | — |
a) | The Group does not report the fair value as the accounting values are a reasonable approximation of the fair values.
Reconciliation of unobservable input reconciliation | The following table shows a reconciliation between opening balances and final balances of Level 3 fair values as of December 31, 2021 and 2020:
|  | December 31, 2021 |  |  | December 31, 2020 |
Balance at the beginning of the fiscal year |  |  | 10,891,656 |  |  |  | 7,640,237 |
Investments in equity instruments – Prisma Medios de Pago S.A. (*) |  |  | (1,483,592 | ) |  |  | 5,085,061 |
Derivatives - Put options - Prisma Medios de Pago S.A. (*) |  |  | (1,182,000 | ) |  |  | 750,180 |
Private securities - Corporate bonds |  |  | 1,041,220 |  |  |  | — |
Dividends received |  |  | (582,269 | ) |  |  | (682,674 | )
Net monetary inflation adjustment |  |  | (3,529,878 | ) |  |  | (1,901,148 | )
Balance at year-end |  |  | 5,155,137 |  |  |  | 10,891,656 |
(*) Presented | in Gains on financial assets and liabilities at fair value through profit or loss, net.

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