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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2022
Income tax [Abstract] |
Table of deferred income tax assets and liabilities |
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2022 |
| As of December 31, 2021 |  |  | Consolidated statement of profit or loss |  |  | Other comprehensive income |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 12,503,754 |  |  |  | (538,189 | ) |  |  | — |  |  |  | 11,965,565 |  |  |  | — |
Provisions |  |  | 8,026,878 |  |  |  | 4,587,586 |  |  |  | — |  |  |  | 12,614,464 |  |  |  | — |
Loan Commissions |  |  | 989,255 |  |  |  | 231,779 |  |  |  | — |  |  |  | 1,221,034 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (4,260,076 | ) |  |  | (578,506 | ) |  |  | — |  |  |  | — |  |  |  | (4,838,582 | )
Property and equipment |  |  | (27,473,603 | ) |  |  | 14,461,807 |  |  |  | — |  |  |  | — |  |  |  | (13,011,796 | )
Investments in debt securities and equity instruments |  |  | (11,162,121 | ) |  |  | (2,165,174 | ) |  |  | (713,714 | ) |  |  | — |  |  |  | (14,041,009 | )
Derivatives |  |  | 25,456 |  |  |  | (25,456 | ) |  |  | — |  |  |  | — |  |  |  | — |
Inflation adjustment (see Note 11.4) |  |  | 7,193,904 |  |  |  | (4,708,826 | ) |  |  | — |  |  |  | 2,485,078 |  |  |  | — |
Tax loss |  |  | 297,126 |  |  |  | 584,936 |  |  |  | — |  |  |  | 882,062 |  |  |  | — |
Others |  |  | 1,584 |  |  |  | (36,123 | ) |  |  | — |  |  |  | — |  |  |  | (34,539 | )
Balance |  |  | (13,857,843 | ) |  |  | 11,813,834 |  |  |  | (713,714 | ) |  |  | 29,168,203 |  |  |  | (31,925,926 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (27,648,039 | ) |  |  | 27,648,039 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 1,520,164 |  |  |  | (4,277,887 | )
Account |  |  |  |  | Changes recognized in |  |  | As of December 31, 2021 |
| As of December 31, 2020 |  |  | Consolidated statement of profit or loss (1) |  |  | Other comprehensive income |  |  | Deferred tax asset |  |  | Deferred tax liabilities |
Allowance for loan losses |  |  | 13,471,482 |  |  |  | (967,728 | ) |  |  | — |  |  |  | 12,503,754 |  |  |  | — |
Provisions |  |  | 7,382,224 |  |  |  | 644,654 |  |  |  | — |  |  |  | 8,026,878 |  |  |  | — |
Loan Commissions |  |  | 809,036 |  |  |  | 180,219 |  |  |  | — |  |  |  | 989,255 |  |  |  | — |
Expenses capitalized for tax purpose |  |  | (2,482,901 | ) |  |  | (1,777,175 | ) |  |  | — |  |  |  | — |  |  |  | (4,260,076 | )
Property and equipment |  |  | (19,689,540 | ) |  |  | (7,784,063 | ) |  |  | — |  |  |  | — |  |  |  | (27,473,603 | )
Investments in debt securities and equity instruments |  |  | (7,832,155 | ) |  |  | 1,784,440 |  |  |  | (5,114,406 | ) |  |  | — |  |  |  | (11,162,121 | )
Derivatives |  |  | 32,934 |  |  |  | (7,478 | ) |  |  | — |  |  |  | 25,456 |  |  |  | — |
Inflation adjustment (see Note 11.4) |  |  | 25,597,408 |  |  |  | (18,403,504 | ) |  |  | — |  |  |  | 7,193,904 |  |  |  | — |
Tax loss |  |  | — |  |  |  | 297,126 |  |  |  | — |  |  |  | 297,126 |  |  |  | — |
Others |  |  | 1,802 |  |  |  | (218 | ) |  |  | — |  |  |  | 1,584 |  |  |  | — |
Balance |  |  | 17,290,290 |  |  |  | (26,033,727 | ) |  |  | (5,114,406 | ) |  |  | 29,037,957 |  |  |  | (42,895,800 | )
Offsetting |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (26,156,319 | ) |  |  | 26,156,319 |
Net |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 2,881,638 |  |  |  | (16,739,481 | )
(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.
Table of income tax expense |
|  | December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Current Tax |  |  | (9,290,084 | ) |  |  | (353,039 | ) |  |  | (35,770,730 | )
Deferred Tax |  |  | 11,813,834 |  |  |  | (10,600,563 | ) |  |  | 11,184,736 |
Over/under income tax from prior year (see Note 11.4) (1) |  |  | — |  |  |  | 1,951,077 |  |  |  | 963,830 |
Income tax recognized in the consolidated statement of profit or loss |  |  | 2,523,750 |  |  |  | (9,002,525 | ) |  |  | (23,622,164 | )
Table of reconciliation effective tax rate |
|  | December 31, 2022 |  |  | December 31, 2021 |  |  | December 31, 2020 |
Profit before income tax |  |  | 55,436,928 |  |  |  | 27,226,764 |  |  |  | 53,225,468 |
Income tax rate |  |  | 35 | % |  |  | 35 | % |  |  | 30 | %
Income tax using the Bank’s income tax rate |  |  | 19,402,925 |  |  |  | 9,529,367 |  |  |  | 15,967,640 |
Tax -exempt income |  |  | (148,549 | ) |  |  | (553,799 | ) |  |  | (965,545 | )
Non-deductible expenses |  |  | 152,789 |  |  |  | 284,293 |  |  |  | 354,740 |
Change in tax rate (see Note 11.3) |  |  | — |  |  |  | 2,876,256 |  |  |  | (1,307,603 | )
Other |  |  | (217,250 | ) |  |  | 125,248 |  |  |  | 573,718 |
Net monetary inflation adjustment |  |  | 60,738,634 |  |  |  | 38,561,719 |  |  |  | 24,721,705 |
Subtotal |  |  | 79,928,549 |  |  |  | 50,823,084 |  |  |  | 39,344,655 |
Inflation adjustment for tax purposes (see Note 11.4) |  |  | (82,362,333 | ) |  |  | (39,869,482 | ) |  |  | (14,758,661 | )
Over/under income tax from prior year (see Note 11.4) (1) |  |  | (89,966 | ) |  |  | (1,951,077 | ) |  |  | (963,830 | )
Income tax expense |  |  | (2,523,750 | ) |  |  | 9,002,525 |  |  |  | 23,622,164 |
Effective tax rate |  |  | (5 | )% |  |  | 33 | % |  |  | 44 | %
(1) | It includes an income tax charge of 1,897,285 corresponding to the tax inflation mechanism applied for fiscal year 2020 – see note 11.4 “Income tax – inflation adjustment for fiscal year 2020”.

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