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Financial assets at fair value through profit or loss | 12 Months Ended
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Dec. 31, 2022
Financial assets at fair value through profit or loss [abstract] |
Financial assets at fair value through profit or loss | 5. Financial assets at fair value through profit or loss 5.1. Debt securities
|  | December 31, 2022 |  |  | December 31, 2021 |
BCRA Liquidity Bills (1) |  |  | 14,615,430 |  |  |  | — |
Government securities |  |  | 10,904,532 |  |  |  | 2,719,594 |
Private securities - Corporate bonds |  |  | — |  |  |  | 1,519 |
TOTAL |  |  | 25,519,962 |  |  |  | 2,721,113 |
(1) | Due 01-12-2023
5.2. Derivatives The Group uses derivatives, not designated in a qualifying hedge relationship, to manage its exposure to foreign currency and interest rate risks. The instruments used include interest rate swaps and forward contracts (net settled in pesos) and options.
|  | December 31, 2022 |  |  | December 31, 2021 |
Foreign Currency Forwards |  |  | 2,189,239 |  |  |  | 5,480,278 |
Put Options (2) |  |  | 49,182 |  |  |  | — |
Interest Rate Swaps |  |  | 29,780 |  |  |  | 6,035 |
TOTAL |  |  | 2,268,201 |  |  |  | 5,486,313 |
( 2 ) | The Entity subscribed options according to Communication “A” 7546 issued by the B.C.R.A. The notional amounts of put options are 4,685,000 as of December 31, 2022.
The notional amounts of foreign currency forward transactions, stated in U.S. Dollars (US$) and in Euros, as the case may be, as well as the notional amounts of interest rate swaps are reported below:
|  | December 31, 2022 |  |  | December 31, 2021 |
Foreign Currency Forwards |  |  |  |  |  |  |  |
Foreign currency forward purchases - US$ |  |  | 1,165,119 |  |  |  | 1,189,085 |
Foreign currency forward sales - US$ |  |  | 1,217,856 |  |  |  | 1,129,832 |
Foreign currency forward sales - Euros |  |  | 1,825 |  |  |  | 11,432 |
Interest rate swaps |  |  |  |  |  |  |  |
Fixed rate for floating rate (1) |  |  | 1,500,000 |  |  |  | 180,000 |
(1) | De fin itions :
Floating rate: BADLAR (Buenos Aires Deposits of Large Amount Rate), is the interest rate for time deposits over 1 (one) million pesos, for 30 to 35 days. 5.3. Equity instruments
|  | December 31, 2022 |  |  | December 31, 2021 |
Investment Funds |  |  | 3,926,704 |  |  |  | 3,710,885 |
BYMA - Bolsas y Mercados Argentinos S.A. |  |  | 559,360 |  |  |  | 506,462 |
Banco de Valores de Buenos Aires S.A. |  |  | 318,519 |  |  |  | 242,151 |
Prisma Medios de Pago S.A. (1) |  |  | — |  |  |  | 8,013,626 |
TOTAL |  |  | 4,804,583 |  |  |  | 12,473,124 |
(1) | On October 1, 2021, the Bank, toge ther with the other Class B Shareholders, gave notice of the exercise of the put option and therefore initiated the procedure to sell 49% of the capital stock in the company Prisma Medios de Pago S.A.
On March 18, 2022, the transfer of all the remaining shareholding of the Bank in Prisma Medios de Pago S.A. was consummated for a price of US$ 40,038,121.84. Such amount was paid as follows: (i) 30% in Pesos adjustable by CER (UVA) at an annual nominal rate of 15% and (ii) 70% in US Dollars at an annual nominal rate of 10%, both within a term of six years.

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