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CONSOLIDATED STATEMENTS OF FINANCIAL POSITION - ARS ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
ASSETS |  |  |
CASH AND CASH EQUIVALENTS |  | $ 218,277,286 | $ 229,491,716
FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS |  | 10,616,675 | 19,043,485
Debt securities |  | 1,396,925 | 1,423,018
Derivatives |  | 2,816,482 | 5,853,137
Equity instruments |  | 6,403,268 | 11,767,330
FINANCIAL ASSETS AT AMORTIZED COST |  | 564,673,086 | 526,958,019
Loans and advances to government sector |  | 740 | 772
Loans and advances to Central Bank |  | 0 | 9,064
Loans and advances to financial institutions |  | 4,210,155 | 2,649,322
Loans and advances to customers |  | 374,784,212 | 419,351,682
Reverse repurchase agreements |  | 137,382,938 | 73,488,887
Debt securities |  | 19,857,627 |
Other financial assets |  | 28,437,414 | 31,458,292
FINANCIAL ASSETS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |  | 167,075,561 | 192,559,749
Debt securities |  | 167,039,478 | 192,516,731
Equity instruments |  | 36,083 | 43,018
INVESTMENT IN JOINT VENTURES AND ASSOCIATES |  | 2,037,117 | 2,177,100
TANGIBLE ASSETS |  | 53,721,306 | 53,823,393
Property and equipment |  | 50,921,349 | 50,970,192
Investment properties |  | 2,799,957 | 2,853,201
INTANGIBLE ASSETS |  | 3,675,594 | 2,345,476
INCOME TAX ASSETS |  | 3,743,184 | 8,936,342
Current |  | 2,263,851 | 735
Deferred |  | 1,479,333 | 8,935,607
OTHER ASSETS |  | 6,858,636 | 10,385,995
NON-CURRENT ASSETS HELD FOR SALE |  | 302,108 | 341,034
TOTAL ASSETS |  | 1,030,980,553 | 1,046,062,309
LIABILITIES |  |  |
FINANCIAL LIABILITIES AT FAIR VALUE THROUGH PROFIT OR LOSS |  | 314,215 | 284,818
Derivatives | [1] | 314,215 | 284,818
FINANCIAL LIABILITIES AT AMORTIZED COST |  | 782,189,591 | 797,341,143
Bank Loans |  | 11,758,005 | 14,529,681
Deposits from government sector |  | 13,274,474 | 8,495,619
Deposits from financial institutions |  | 217,301 | 1,300,593
Deposits from customers |  | 694,844,410 | 712,041,633
Other financial liabilities |  | 61,592,426 | 59,209,439
Debt Securities Issued |  | 502,975 | 1,764,178
PROVISIONS |  | 5,613,119 | 9,098,159
INCOME TAX LIABILITIES |  | 8,947,736 | 4,825,339
Current |  | 354,269 | 4,765,960
Deferred |  | 8,593,467 | 59,379
OTHER LIABILITIES |  | 70,901,250 | 61,619,502
TOTAL LIABILITIES |  | 867,965,911 | 873,168,961
EQUITY |  |  |
Share capital |  | 612,710 | 612,710
Share premium |  | 39,828,416 | 39,828,416
Inflation adjustment to share capital |  | 28,448,304 | 28,448,304
Reserves |  | 119,754,279 | 179,915,572
Accumulated loss |  | (34,153,810) | (87,976,570)
Accumulated other comprehensive income |  | 5,303,847 | 8,801,104
Equity attributable to owners of the Bank |  | 159,793,746 | 169,629,536
Non-controlling interests |  | 3,220,896 | 3,263,812
TOTAL EQUITY |  | 163,014,642 | 172,893,348
TOTAL LIABILITIES AND EQUITY |  | $ 1,030,980,553 | $ 1,046,062,309
[1] | The notional amounts are disclosed in note 9.2

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- Definition The amount of financial liabilities that meet either of the following conditions: (a) they meet the definition of held for trading; or (b) upon initial recognition they are designated by the entity as at fair value through profit or loss. An entity may use this designation only when permitted by paragraph 4.3.5 of IFRS 9 (embedded derivatives) or when doing so results in more relevant information, because either: (a) it eliminates or significantly reduces a measurement or recognition inconsistency (sometimes referred to as ‘an accounting mismatch’) that would otherwise arise from measuring assets or liabilities or recognising the gains and losses on them on different bases; or (b) a group of financial liabilities or financial assets and financial liabilities is managed and its performance is evaluated on a fair value basis, in accordance with a documented risk management or investment strategy, and information about the group is provided internally on that basis to the entity’s key management personnel (as defined in IAS 24). [Refer: At fair value [member]; Key management personnel of entity or parent [member]; Derivatives [member]; Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of intangible assets and goodwill held by the entity. [Refer: Goodwill; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of property (land or a building - or part of a building - or both) held (by the owner or by the lessee as a right-of-use asset) to earn rentals or for capital appreciation or both, rather than for: (a) use in the production or supply of goods or services or for administrative purposes; or (b) sale in the ordinary course of business. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2021-01-01 -Paragraph 76 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_76&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 40 -IssueDate 2021-01-01 -Paragraph 79 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=40&code=ifrs-tx-2021-en-r&anchor=para_79_d&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The nominal value of capital issued. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 78 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_78_e&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition The amount of a present obligation of the entity to transfer an economic resource as a result of past events. Economic resource is a right that has the potential to produce economic benefits. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_a&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_b&doctype=Standard -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 13 -IssueDate 2021-01-01 -Paragraph 93 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=13&code=ifrs-tx-2021-en-r&anchor=para_93_e&doctype=Standard -URIDate 2021-03-24 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 28 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_28_d&doctype=Standard -URIDate 2021-03-24 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 8 -IssueDate 2021-01-01 -Paragraph 23 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2021-en-r&anchor=para_23&doctype=Standard -URIDate 2021-03-24 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 55 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_55&doctype=Standard -URIDate 2021-03-24 + Details
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