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Financial Instruments Risks (Tables)

12 Months Ended

Dec. 31, 2021

Disclosure of nature and extent of risks arising from financial instruments [abstract]

Summary of Credit Risk Exposure of Loans and Advances

The Group’s credit risk exposure of financial assets, loan commitments and financial guarantees under IFRS 9 with stage allocation by asset classification as of December 31, 2021 and 2020 is provided below:

Credit risk exposure		December 31, 2021				Stage 1				Stage 2				Stage 3
Cash and cash equivalents			141,983,557				141,983,557				—				—
- BCRA unrestricted current account			141,983,557				141,983,557				—				—
Financial assets at amortized cost			573,356,152				496,373,462				67,361,957				9,620,733
- Debt securities			22,565,485				—				22,565,485				—
Wholesale			177,548,957				158,455,841				15,609,426				3,483,690
- Business			76,723,201				66,603,982				8,485,981				1,633,238
- Corporate and Investment Banking			57,469,155				49,418,485				6,320,490				1,730,180
- Institutional and international			1,388				995				50				343
- MSMEs			22,812,360				21,889,526				802,905				119,929
- Others			20,542,853				20,542,853				—				—
Retail			235,693,215				200,369,126				29,187,046				6,137,043
- Advances			626,264				412,038				117,735				96,491
- Credit cards			151,043,596				133,242,253				15,457,419				2,343,924
- Personal loans			40,349,507				31,560,189				6,063,168				2,726,150
- Pledge loans			17,784,374				16,985,401				357,412				441,561
- Mortgages			25,562,122				17,856,861				7,191,102				514,159
- Receivables from financial leases			321,015				306,623				210				14,182
- Others			6,337				5,761				—				576
Reverse repurchase agreements			137,548,495				137,548,495				—				—
- BCRA repos			137,548,495				137,548,495				—				—
Financial assets at fair value through other comprehensive income			167,039,478				109,052,845				57,986,633				—
- Debt securities			167,039,478				109,052,845				57,986,633				—
Total financial assets risk			882,379,187				747,409,864				125,348,590				9,620,733
Loan commitments and financial guarantees			89,022,589				82,516,583				6,467,260				38,746
Wholesale			16,935,420				14,559,614				2,366,930				8,876
- Business			7,805,531				6,678,894				1,121,400				5,237
- Corporate and Investment Banking			5,416,826				4,843,666				573,160				—
- Institutional and international			2,138,516				1,691,301				447,215				—
- MSMEs			1,574,547				1,345,753				225,155				3,639
Retail			72,087,169				67,956,969				4,100,330				29,870
- Advances			7,075,146				6,868,771				206,212				163
- Credit cards			64,568,415				60,774,215				3,765,007				29,193
- Mortgages			411,754				282,838				128,402				514
- Others			31,854				31,145				709				—
Total loan commitments and financial guarantees			89,022,589				82,516,583				6,467,260				38,746
Total credit risk exposure			971,401,776				829,926,447				131,815,850				9,659,479

Credit risk exposure		December 31, 2020				Stage 1				Stage 2				Stage 3
Cash and cash equivalents			130,088,223				130,088,223				—				—
- BCRA unrestricted current account			130,088,223				130,088,223				—				—
Financial assets at amortized cost			520,140,163				452,691,622				59,242,643				8,205,898
Wholesale			192,272,548				170,466,499				17,407,294				4,398,755
- Business			95,621,686				86,511,449				7,031,341				2,078,896
- Corporate and Investment Banking			77,629,742				65,489,969				9,986,179				2,153,594
- Institutional and international			5,342				4,809				14				519
- MSMEs			14,872,282				14,363,355				343,181				165,746
- Others			4,143,496				4,096,917				46,579				—
Retail			253,622,600				207,980,108				41,835,349				3,807,143
- Advances			600,696				338,289				88,894				173,513
- Credit cards			163,607,070				131,845,039				30,287,816				1,474,215
- Personal loans			41,779,084				32,316,473				7,738,715				1,723,896
- Pledge loans			19,264,525				18,787,259				118,291				358,975
- Mortgages			28,016,348				24,340,030				3,600,399				75,919
- Receivables from financial leases			353,978				352,186				1,215				577
- Others			899				832				19				48
Reverse repurchase agreements			74,245,015				74,245,015				—				—
- BCRA repos			74,245,015				74,245,015				—				—
Financial assets at fair value through other comprehensive income			192,516,731				136,075,424				56,441,307				—
- Debt securities			192,516,731				136,075,424				56,441,307				—
Total financial assets risk			842,745,117				718,855,269				115,683,950				8,205,898
Loan commitments and financial guarantees			94,379,518				86,976,162				7,389,844				13,512
Wholesale			22,797,799				21,422,994				1,363,276				11,529
- Business			7,088,862				6,807,413				272,121				9,328
- Corporate and Investment Banking			8,576,144				8,248,211				327,205				728
- Institutional and international			6,363,672				5,630,780				732,892				—
- MSMEs			769,121				736,590				31,058				1,473
Retail			71,581,719				65,553,168				6,026,568				1,983
- Advances			7,504,050				7,357,531				146,430				89
- Credit cards			63,592,711				57,791,712				5,799,105				1,894
- Mortgages			437,271				390,530				46,741				—
- Others			47,687				13,395				34,292				—
Total loan commitments and financial guarantees			94,379,518				86,976,162				7,389,844				13,512
Total credit risk exposure			937,124,635				805,831,431				123,073,794				8,219,410

Table of Evolution of Total VaR

VaR (in millions of pesos)

		Year ended December 31, 2021				Year ended December 31, 2020
Average			222.66				226.41
Minimum			37.04				27.42
Maximum			504.43				431.58
Closing			88.76				225.50

VaR per risk factors – (in millions of pesos)

VaR interest rate		Year ended December 31, 2021				Year ended December 31, 2020
Average			211.15				108.68
Minimum			5.75				6.97
Maximum			503.39				406.57
Closing			90.95				237.23

VaR foreign exchange rate		Year ended December 31, 2021				Year ended December 31, 2020
Average			43.11				187.62
Minimum			0.99				2.93
Maximum			157.89				377.09
Closing			1.29				137.98

Table of Forward Transactions and Foreign Currency Forwards

		December 31, 2021				December 31, 2020
Foreign Currency Forwards
Foreign currency forward purchases - US$			1,189,085				1,011,403
Foreign currency forward sales - US$			1,129,832				978,794
Foreign currency forward, net - US$			59,253				32,609
Foreign currency forward purchases - Euros			—				—
Foreign currency forward sales - Euros			11,432				6,834
Foreign currency forward, net - Euros			(11,432	)			(6,834	)

Table of Position in Foreign Currency

		Total as of December 31, 2021				As of December 31, 2021 (per currency)																Total as of December 31, 2020
						US Dollar				Euro				Real				Other
ASSETS
Cash and cash equivalents			149,812,068				144,643,571				4,991,239				37,497				139,761				173,513,526
Financial assets at fair value through profit or loss - Debt securities			—				—				—				—				—				949
Other financial assets			8,512,844				8,505,447				7,397				—				—				10,460,892
Loans and advances			19,033,920				19,001,344				32,576				—				—				42,155,402
Financial assets at fair value through other comprehensive income - Debt securities			2,148,773				2,148,773				—				—				—				—
Equity instruments			35,844				35,844				—				—				—				42,676
TOTAL ASSETS			179,543,449				174,334,979				5,031,212				37,497				139,761				226,173,445
LIABILITIES
Deposits			166,231,580				163,082,499				3,149,081				—				—				207,456,770
Other financial liabilities			10,274,557				9,825,251				432,107				—				17,199				15,677,370
Bank loans			508,751				508,751				—				—				—				3,412,396
Other liabilities			4,323,448				3,301,024				1,022,424				—				—				1,724,778
TOTAL LIABILITIES			181,338,336				176,717,525				4,603,612				—				17,199				228,271,314
Net assets			(1,794,887	)			(2,382,546	)			427,600				37,497				122,562				(2,097,869	)

Table of Sensitivity of the Economic Value SEV

SEV +100 bps

		December 31, 2021				December 31, 2020
Closing			0.95	%			0.38	%
Minimum			0.54	%			0.17	%
Maximum			1.34	%			0.47	%
Average			0.81	%			0.34	%

Table of Sensitivity of the Financial Margin SFM

SFM -100 bps

		December 31, 2021				December 31, 2020
Closing			0.97	%			1.00	%
Minimum			0.72	%			0.56	%
Maximum			1.22	%			1.00	%
Average			0.95	%			0.82	%

Table of the Progress of LCR Ratios

		December, 2021				December, 2020
LCR Closing			320	%			321	%
Max			346	%			354	%
Min			304	%			292	%
Avg			320	%			313	%

Table of Concentration of Deposits

		December 31, 2021								December 31, 2020
Number of customers		Debt balance				% over total portfolio				Debt balance				% over total portfolio
10 largest customers			75,905,836				10.72	%			71,017,639				9.84	%
50 following largest customers			78,956,490				11.15	%			60,685,373				8.41	%
100 following largest customers			34,340,846				4.85	%			38,411,205				5.32	%
Rest of customers			519,133,013				73.28	%			551,723,628				76.43	%
TOTAL			708,336,185				100.00	%			721,837,845				100.00	%

Table of Breakdown by Contractual Maturity of Financial Liabilities

		Assets(*)								Liabilities (*)
		December 31, 2021				December 31, 2020				December 31, 2021				December 31, 2020
Up to 1 month (**)			187,818,052				213,909,599				700,453,378				714,204,052
From more than 1 month to 3 month			57,212,107				56,163,098				35,849,052				39,471,310
From more than 3 month to 6 month			46,817,496				46,392,316				56,544,111				47,550,744
From more than 6 month to 12 month			46,923,113				50,017,719				2,981,056				4,254,662
From more than 12 month to 24 month			38,875,143				51,010,027				3,342,302				3,233,699
More than 24 months			64,677,955				65,882,381				3,671,794				6,407,841
TOTAL			442,323,866				483,375,140				802,841,693				815,122,308

(*) These figures includes expected interest amounts. For floating rate instruments such interest amounts were calculated using interest rate prevailing at the end of each period.

(**)  The Bank has liquid assets such as cash and cash equivalents (Note 8), reverse repurchase agreements (Note 10.4) and BCRA liquidity bills (Note 14.1), among others, to settle its liabilities.

Additionally, the Bank has issued financial guarantees and loan commitments which may require outflows on demand.

Financial guarantees and loan commitments		December 31, 2021				December 31, 2020
Up to 1 month			293,488,653				312,617,268
From more than 1 month to 3 month			1,379,251				1,057,811
From more than 3 month to 6 month			564,901				1,383,985
From more than 6 month to 12 month			545,896				4,251,525
From more than 12 month to 24 month			136,243				278,232
More than 24 months			632,380				959,232
TOTAL			296,747,324				320,548,053

Table of Financial Assets and Liabilities Expected to be Collected or Paid Twelve Months After the End of the Reporting Period

		December 31, 2021				December 31, 2020
Financial assets
Loans and advances			103,553,098				116,892,408
Debt securities			25,149,891				43,113,087
Other financial assets			7,902,076				—
Total			136,605,065				160,005,495
Financial liabilities
Other financial liabilities			4,311,667				6,530,148
Bank loans			2,576,621				2,579,467
Debt securities issued			100,595				500,786
Deposits			25,213				31,139
Total			7,014,096				9,641,540

Summary of Credit Quality Analysis of Loans and Advances

The Group’s credit quality analysis of financial assets under IFRS 9 with risk allocation as of December 31, 2021 and 2020 is provided below:

Credit quality analysis				December 31, 2021
Cash and cash equivalents
- BCRA unrestricted current account (Low risk)					141,983,557
Total cash and cash equivalents					141,983,557
Wholesale
- Low risk					146,126,778
- Medium risk					41,292,892
- High risk					3,572,141
- Non performing					3,492,566
Total wholesale					194,484,377
Retail
- Low risk					233,760,286
- Medium risk					66,480,022
- High risk					1,373,163
- Non performing					6,166,913
Total retail					307,780,384
Reverse repurchase agreement
- BCRA repos		(CCC+)			137,548,495
Total reverse repurchase agreement					137,548,495
Debt securities
- BCRA Liquidity Bills		(CCC+)			107,693,328
- Government securities		(CC)			80,552,118
- Corporate bonds (B)					911,442
- Corporate bonds		(CCC+)			448,075
Total debt securities					189,604,963
Total credit risk exposure					971,401,776

Credit quality analysis				December 31, 2020
Cash and cash equivalents
- BCRA unrestricted current account (Low risk)					130,088,223
Total cash and cash equivalents					130,088,223
Wholesale
- Low risk					147,560,865
- Medium risk					40,038,038
- High risk					23,061,160
- Non performing					4,410,284
Total wholesale					215,070,347

Retail
- Low risk					211,975,032
- Medium risk		.			103,514,198
- High risk					5,905,963
- Non performing					3,809,126
Total retail					325,204,319
Reverse repurchase agreement
- BCRA repos		(CCC+)			74,245,015
Total reverse repurchase agreement					74,245,015
Debt securities
- BCRA Liquidity Bills		(CCC+)			135,681,602
- Government securities		(CC)			56,441,307
- Corporate bonds		(CCC+)			393,822
Total debt securities					192,516,731
Total credit risk exposure					937,124,635

Table of the Progress of LtSCD Ratios

		December, 2021				December, 2020
LtSCD Closing			58,1	%			62,5	%
Max			61,8	%			70,0	%
Min			52,7	%			62,5	%
Avg			57,7	%			66,6	%

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