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v3.23.1

Income Tax - Deferred income tax assets and liabilities (Detail) - ARS ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2022 | Dec. 31, 2021
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | $ (13,857,843) | $ 17,290,290 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | 11,813,834 | (26,033,727) | [1]
Other comprehensive income | (713,714) | (5,114,406) |
Deferred tax assets | 29,168,203 | 29,037,957 |
Offsetting | (27,648,039) | (26,156,319) |
Net deferred tax assets | 1,520,164 | 2,881,638 |
Deferred tax liabilities | (31,925,926) | (42,895,800) |
Offsetting | 27,648,039 | 26,156,319 |
Net deferred tax liabilities | (4,277,887) | (16,739,481) |
Allowance for loans losses [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 12,503,754 | 13,471,482 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (538,189) | (967,728) | [1]
Deferred tax assets | 11,965,565 | 12,503,754 |
Provisions [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 8,026,878 | 7,382,224 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | 4,587,586 | 644,654 | [1]
Deferred tax assets | 12,614,464 | 8,026,878 |
Loan Commissions [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 989,255 | 809,036 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | 231,779 | 180,219 | [1]
Deferred tax assets | 1,221,034 | 989,255 |
Expenses capitalized for tax purpose [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | (4,260,076) | (2,482,901) |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (578,506) | (1,777,175) | [1]
Deferred tax liabilities | (4,838,582) | (4,260,076) |
Property and equipment [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | (27,473,603) | (19,689,540) |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | 14,461,807 | (7,784,063) | [1]
Deferred tax liabilities | (13,011,796) | (27,473,603) |
Investments in debt securities and equity instruments [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | (11,162,121) | (7,832,155) |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (2,165,174) | 1,784,440 | [1]
Other comprehensive income | (713,714) | (5,114,406) |
Deferred tax liabilities | (14,041,009) | (11,162,121) |
Derivatives [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 25,456 | 32,934 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (25,456) | (7,478) | [1]
Deferred tax assets |  | 25,456 |
Inflation adjustment [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 7,193,904 | 25,597,408 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (4,708,826) | (18,403,504) | [1]
Deferred tax assets | 2,485,078 | 7,193,904 |
Unused tax losses [member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 297,126 |  |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | 584,936 | 297,126 | [1]
Deferred tax assets | 882,062 | 297,126 |
Others [Member] |  |  |
Disclosure of deferred taxes [Line Items] |  |  |
Deferred Taxes | 1,584 | 1,802 |
Changes Recognized In [Abstract] |  |  |
Consolidated statement of profit or loss | (36,123) | (218) | [1]
Deferred tax assets |  | $ 1,584 |
Deferred tax liabilities | $ (34,539) |  |
[1] | It includes a decrease of deferred tax asset of 14,798,341 due to the tax inflation adjustment mechanism described in note 11.4 – “Income tax – inflation adjustment for fiscal year 2020” and 634,823 of over deferred tax from prior year.

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