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v3.23.1

Tangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2022
Tangible Assets [Abstract] |
Table of Property and Equipment Breakdown |
|  | December 31, 2022 |  |  | December 31, 2021 |
Real estate |  |  | 70,810,561 |  |  |  | 72,409,283 |
Furniture and facilities |  |  | 12,769,142 |  |  |  | 13,641,782 |
Right of use – Real Estate |  |  | 5,855,708 |  |  |  | 6,698,434 |
Works in progress |  |  | 3,270,148 |  |  |  | 2,185,255 |
Machinery and equipment |  |  | 3,118,798 |  |  |  | 4,071,597 |
Automobiles |  |  | 280,037 |  |  |  | 184,925 |
TOTAL |  |  | 96,104,394 |  |  |  | 99,191,276 |
Table of Property and Equipment |
|  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Additions |  |  | Disposals (1) |  |  | Impairment loss |  |  | Accumulated as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 80,690,323 |  |  |  | (3,602,455 | ) |  |  | 4,262,639 |  |  |  | 218,813 |  |  |  | 703,761 |  |  |  | 8,281,040 |  |  |  | (273,672 | ) |  |  | 218,814 |  |  |  | 1,828,818 |  |  |  | 9,617,372 |  |  |  | 70,810,561 |
Furniture and facilities |  |  | 24,684,301 |  |  |  | — |  |  |  | 1,697,203 |  |  |  | 731,612 |  |  |  | — |  |  |  | 11,042,519 |  |  |  | — |  |  |  | 731,611 |  |  |  | 2,569,842 |  |  |  | 12,880,750 |  |  |  | 12,769,142 |
Rights of use – Real estate |  |  | 12,916,019 |  |  |  | — |  |  |  | 1,760,228 |  |  |  | 824,835 |  |  |  | — |  |  |  | 6,217,585 |  |  |  | — |  |  |  | 240,561 |  |  |  | 2,018,680 |  |  |  | 7,995,704 |  |  |  | 5,855,708 |
Machinery and equipment |  |  | 10,158,036 |  |  |  | — |  |  |  | 1,862,525 |  |  |  | 5,095,790 |  |  |  | — |  |  |  | 6,086,439 |  |  |  | — |  |  |  | 5,095,793 |  |  |  | 2,815,327 |  |  |  | 3,805,973 |  |  |  | 3,118,798 |
Works in progress |  |  | 2,185,255 |  |  |  | — |  |  |  | 1,084,893 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 3,270,148 |
Automobiles |  |  | 530,291 |  |  |  | — |  |  |  | 164,742 |  |  |  | 11,604 |  |  |  | — |  |  |  | 345,366 |  |  |  | — |  |  |  | 15,871 |  |  |  | 73,897 |  |  |  | 403,392 |  |  |  | 280,037 |
Total |  |  | 131,164,225 |  |  |  | (3,602,455 | ) |  |  | 10,832,230 |  |  |  | 6,882,654 |  |  |  | 703,761 |  |  |  | 31,972,949 |  |  |  | (273,672 | ) |  |  | 6,302,650 |  |  |  | 9,306,564 |  |  |  | 34,703,191 |  |  |  | 96,104,394 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2020 |  |  | Additions |  |  | Disposals (1) |  |  | Impairment loss |  |  | Accumulated as of December 31, 2020 |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2021 |  |  | Carrying amount as of December 31, 2021 |
Real estate |  |  | 75,181,977 |  |  |  | 5,614,892 |  |  |  | 33,121 |  |  |  | 73,425 |  |  |  | 6,542,286 |  |  |  | 33,121 |  |  |  | 1,771,875 |  |  |  | 8,281,040 |  |  |  | 72,409,283 |
Furniture and facilities |  |  | 23,676,431 |  |  |  | 1,676,985 |  |  |  | 669,115 |  |  |  | — |  |  |  | 9,201,800 |  |  |  | 669,112 |  |  |  | 2,509,831 |  |  |  | 11,042,519 |  |  |  | 13,641,782 |
Rights of use – Real estate |  |  | 12,011,552 |  |  |  | 1,631,030 |  |  |  | 726,563 |  |  |  | — |  |  |  | 4,204,777 |  |  |  | 20,435 |  |  |  | 2,033,243 |  |  |  | 6,217,585 |  |  |  | 6,698,434 |
Machinery and equipment |  |  | 13,098,083 |  |  |  | 1,644,325 |  |  |  | 4,584,372 |  |  |  | — |  |  |  | 6,803,537 |  |  |  | 4,584,372 |  |  |  | 3,867,274 |  |  |  | 6,086,439 |  |  |  | 4,071,597 |
Works in progress |  |  | 1,902,057 |  |  |  | 1,482,711 |  |  |  | 1,199,513 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 2,185,255 |
Automobiles |  |  | 468,158 |  |  |  | 87,462 |  |  |  | 25,329 |  |  |  | — |  |  |  | 299,442 |  |  |  | 28,838 |  |  |  | 74,762 |  |  |  | 345,366 |  |  |  | 184,925 |
Total |  |  | 126,338,258 |  |  |  | 12,137,405 |  |  |  | 7,238,013 |  |  |  | 73,425 |  |  |  | 27,051,842 |  |  |  | 5,335,878 |  |  |  | 10,256,985 |  |  |  | 31,972,949 |  |  |  | 99,191,276 |
(1) | Includes write-off of fully depreciated items and finalized constructions.
Table of the Impairment Loss for Assets | The impairment loss for assets recorded under the item “Property and equipment” is disclosed below:
|  | Impairment Loss |
Properties |  | December 31, 2022 |  |  | December 31, 2021 |
Real Estate - Lavallol |  |  | (21,502 | ) |  |  | (14,500 | )
Real Estate - Monte Grande |  |  | (95,769 | ) |  |  | (58,925 | )
Real Estate - Caleta Olivia, Santa Cruz |  |  | (23,915 | ) |  |  | — |
Real Estate - Cerro Las Rosas |  |  | (49,898 | ) |  |  | — |
Real Estate - Libertador |  |  | (350,613 | ) |  |  | — |
Real Estate - Local 1 Puerto Madero |  |  | (132,586 | ) |  |  | — |
Real Estate - Local 5 Puerto Madero |  |  | (82,755 | ) |  |  | — |
Real Estate - Mar del Plata |  |  | (9,708 | ) |  |  | — |
Real Estate - Bahía Blanca |  |  | (10,440 | ) |  |  | — |
Total |  |  | (777,186 | ) |  |  | (73,425 | )
Table of Investment Property | Below are the changes in investment properties:
|  |  |  |  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer from Property and equipment |  |  | Additions |  |  | Disposals |  |  | Accumulated as of December 31, 2021 |  |  | Transfer from Property and equipment |  |  | Disposals |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 5,940,404 |  |  |  | 3,602,455 |  |  |  | 11,257,430 |  |  |  | — |  |  |  | 486,282 |  |  |  | 273,672 |  |  |  | — |  |  |  | 302,815 |  |  |  | 1,062,769 |  |  |  | 19,737,520 |
Total |  |  | 5,940,404 |  |  |  | 3,602,455 |  |  |  | 11,257,430 |  |  |  | — |  |  |  | 486,282 |  |  |  | 273,672 |  |  |  | — |  |  |  | 302,815 |  |  |  | 1,062,769 |  |  |  | 19,737,520 |
|  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2020 |  |  | Additions |  |  | Disposals |  |  | Accumulated as of December 31, 2020 |  |  | Disposals |  |  | For the period |  |  | Accumulated as of December 31, 2021 |  |  | Carrying amount as of December 31, 2021 |
Real estate |  |  | 5,940,404 |  |  |  | — |  |  |  | — |  |  |  | 382,566 |  |  |  | — |  |  |  | 103,716 |  |  |  | 486,282 |  |  |  | 5,454,122 |
Total |  |  | 5,940,404 |  |  |  | — |  |  |  | — |  |  |  | 382,566 |  |  |  | — |  |  |  | 103,716 |  |  |  | 486,282 |  |  |  | 5,454,122 |

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