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Fair Values Of Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2022
Fair Value Of Financial Instruments [Abstract] |
Table Of Assets And Liabilities Measured At Fair Value | The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2022 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 1 Fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Debt securities |  |  | 25,519,962 |  |  |  | 25,519,962 |  |  |  | 3,917,279 |  |  |  | 21,602,683 |  |  |  | — |
- Derivatives |  |  | 2,268,201 |  |  |  | 2,268,201 |  |  |  | — |  |  |  | 2,268,201 |  |  |  | — |
- Equity instruments |  |  | 4,804,583 |  |  |  | 4,804,583 |  |  |  | 4,804,583 |  |  |  | — |  |  |  | — |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Debt securities |  |  | 617,275,646 |  |  |  | 617,275,646 |  |  |  | 68,789,245 |  |  |  | 547,836,102 |  |  |  | 650,299 |
- Equity instruments |  |  | 60,468 |  |  |  | 60,468 |  |  |  | — |  |  |  | 60,468 |  |  |  | — |
Total |  |  | 649,928,860 |  |  |  | 649,928,860 |  |  |  | 77,511,107 |  |  |  | 571,767,454 |  |  |  | 650,299 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Derivatives |  |  | 334,340 |  |  |  | 334,340 |  |  |  | — |  |  |  | 334,340 |  |  |  | — |
Total |  |  | 334,340 |  |  |  | 334,340 |  |  |  | — |  |  |  | 334,340 |  |  |  | — |
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2021 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 1 Fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Debt securities |  |  | 2,721,113 |  |  |  | 2,721,113 |  |  |  | 2,719,594 |  |  |  | 1,519 |  |  |  | — |
- Derivatives |  |  | 5,486,313 |  |  |  | 5,486,313 |  |  |  | — |  |  |  | 5,486,313 |  |  |  | — |
- Equity instruments |  |  | 12,473,124 |  |  |  | 12,473,124 |  |  |  | 4,459,498 |  |  |  | — |  |  |  | 8,013,626 |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Debt securities |  |  | 325,381,377 |  |  |  | 325,381,377 |  |  |  | 107,419,154 |  |  |  | 215,933,998 |  |  |  | 2,028,225 |
- Equity instruments |  |  | 70,288 |  |  |  | 70,288 |  |  |  | — |  |  |  | 70,288 |  |  |  | — |
Total |  |  | 346,132,215 |  |  |  | 346,132,215 |  |  |  | 114,598,246 |  |  |  | 221,492,118 |  |  |  | 10,041,851 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
- Derivatives |  |  | 612,069 |  |  |  | 612,069 |  |  |  | — |  |  |  | 612,069 |  |  |  | — |
Total |  |  | 612,069 |  |  |  | 612,069 |  |  |  | — |  |  |  | 612,069 |  |  |  | — |
Table Of Transfers Between Hierarchy Levels From Level 2 To Level 1 | The following instruments measured at fair value were transferred from Level 2 to Level 1 of the fair value hierarchy as of December 31, 2022 and 2021:
|  | December 31, 2022 |  |  | December 31, 2021 |
Treasury Bonds adjusted by 1.20% CER in pesos maturing 03-18-2022 |  |  | — |  |  |  | 8,231,290 |
Treasury Bonds adjusted by 1.50% CER in pesos maturing 03-25-2024 |  |  | — |  |  |  | 24,803,535 |
Treasury Bonds adjusted by 1.40% CER in pesos maturing 03-25-2023 |  |  | — |  |  |  | 18,929,424 |
Treasury Bonds adjusted by 1.30% CER in pesos maturing 09-20-2022 |  |  | — |  |  |  | 21,055,446 |
Disclosure Of Sensitivity Analysis Of Fair Value Measurement To Changes In Unobservable Inputs Assets | The tables below show a sensitivity analysis for each of the above-mentioned securities:
Latest market price scenarios |  | Changes in final price |
| REF2B |  |  | ARCOR17 |
+ 2% |  |  | 2 | % |  |  | 2 | %
+ 5% |  |  | 5 | % |  |  | 5 | %
+ 10% |  |  | 10 | % |  |  | 10 | %
UVA |  | Changes in final price |
Scenarios |  | ON ARCOR17 |  |  | ON REF2B |
+ 3% |  |  | 3 | % |  |  | 3 | %
+ 5% |  |  | 5 | % |  |  | 5 | %
+ 10% |  |  | 10 | % |  |  | 10 | %
Sell Options The sensitivity analysis (based on the price of the underlying asset) for the put options in the Bank’s portfolio is presented below. The put options in the Bank’s portfolio with their corresponding underlying asset are detailed below:
Asset |  | Underlying |
PJ3N6U001 |  |  | BONO TDJ23 |
PL3N7V001 |  |  | BONO TDL23 |
PF3N2H001 |  |  | LT X17F3 |
X3JN6G001 |  |  | LCER16J3$ |
XY3N5J001 |  |  | LT X19Y3 |
Put- Underlying
Scenarios |  | Changes in final price |
Changes % Price Sub |  | PJ3N6U001 |  |  | PL3N7V001 |  |  | PF3N2H001 |  |  | X3JN6G001 |  |  | XY3N5J001 |
-6.000% |  |  | 6.055 | % |  |  | 5.962 | % |  |  | 10.464 | % |  |  | 7.564 | % |  |  | 9.675 | %
-4.000% |  |  | 4.037 | % |  |  | 3.975 | % |  |  | 6.976 | % |  |  | 5.043 | % |  |  | 6.450 | %
-2.000% |  |  | 2.018 | % |  |  | 1.987 | % |  |  | 3.488 | % |  |  | 2.521 | % |  |  | 3.225 | %
0.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %
2.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %
6.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %
Reconciliation of unobservable input reconciliation | The following table shows a reconciliation between opening balances and final balances of Level 3 fair values as of December 31, 2022 and 2021:
|  | December 31, 2022 |  |  | December 31, 2021 |
Balance at the beginning of the fiscal year |  |  | 10,041,850 |  |  |  | 21,216,194 |
Investments in equity instruments – Prisma Medios de Pago S.A. (*) |  |  | — |  |  |  | (2,889,935 | )
Derivatives - Put options - Prisma Medios de Pago S.A. (*) |  |  | — |  |  |  | (2,302,454 | )
Other financial assets - Receivable from Prisma Medios de Pago S.A. |  |  | (4,412,028 | ) |  |  | — |
Gain from the sale of financial assets - Prima Medios de Pago S.A. |  |  | 500,304 |  |  |  | — |
Private securities - Corporate bonds |  |  | (390,921 | ) |  |  | 2,028,225 |
Dividends received |  |  | — |  |  |  | (1,134,220 | )
Net monetary inflation adjustment |  |  | (5,088,906 | ) |  |  | (6,875,960 | )
Balance at year-end |  |  | 650,299 |  |  |  | 10,041,850 |
(*) | Presented in Gains on financial assets and liabilities at fair value through profit or loss, net.
Table Of Assets And Liabilities Not Measured At Fair Value | The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2022 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 296,196,991 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Other financial assets |  |  | 58,311,991 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Debt securities |  |  | 37,817,766 |  |  |  | 44,528,179 |  |  |  | 44,528,179 |  |  |  | — |
Loans and advances |  |  | 717,096,502 |  |  |  | 671,279,688 |  |  |  | — |  |  |  | 671,279,688 |
Reverse repurchase agreements |  |  | 52,473,208 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,313,820,228 |  |  |  | 1,288,323,903 |  |  |  | 1,288,323,903 |  |  |  | — |
Other financial liabilities |  |  | 118,432,421 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Bank loans |  |  | 19,873,142 |  |  |  | 19,167,220 |  |  |  | 19,167,220 |  |  |  | — |
Debt securities issued |  | 191,183 |  |  | 189,970 |  |  | 189,970 |  |  | — |
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2021 is detailed below:
|  | Book value |  |  | Total fair value |  |  | Level 2 Fair value |  |  | Level 3 Fair value |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  |  | 425,189,092 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Other financial assets |  |  | 55,394,122 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Debt securities |  |  | 38,681,287 |  |  |  | 43,019,867 |  |  |  | 43,019,867 |  |  |  | — |
Loans and advances |  |  | 738,256,313 |  |  |  | 726,833,853 |  |  |  | — |  |  |  | 726,833,853 |
Reverse repurchase agreements |  |  | 267,612,482 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deposits |  |  | 1,379,790,010 |  |  |  | 1,363,503,360 |  |  |  | 1,363,503,360 |  |  |  | — |
Other financial liabilities |  |  | 119,977,796 |  |  |  | (a | ) |  |  | — |  |  |  | — |
Bank loans |  |  | 22,903,783 |  |  |  | 22,381,778 |  |  |  | 22,381,778 |  |  |  | — |
Debt securities issued |  |  | 979,760 |  |  |  | 776,393 |  |  |  | 776,393 |  |  |  | — |
| a) | The Group does not report the fair value as the accounting values are a reasonable approximation of the fair values.
Disclosure Of Changes In Underlying Asset Explanatory | The put options in the Bank’s portfolio with their corresponding underlying asset are detailed below:
Asset |  | Underlying |
PJ3N6U001 |  |  | BONO TDJ23 |
PL3N7V001 |  |  | BONO TDL23 |
PF3N2H001 |  |  | LT X17F3 |
X3JN6G001 |  |  | LCER16J3$ |
XY3N5J001 |  |  | LT X19Y3 |
Disclosure Of Sensitivity Analysis Of Sell Options To Changes In Underlying Asset Explanatory | Put- Underlying
Scenarios |  | Changes in final price |
Changes % Price Sub |  | PJ3N6U001 |  |  | PL3N7V001 |  |  | PF3N2H001 |  |  | X3JN6G001 |  |  | XY3N5J001 |
-6.000% |  |  | 6.055 | % |  |  | 5.962 | % |  |  | 10.464 | % |  |  | 7.564 | % |  |  | 9.675 | %
-4.000% |  |  | 4.037 | % |  |  | 3.975 | % |  |  | 6.976 | % |  |  | 5.043 | % |  |  | 6.450 | %
-2.000% |  |  | 2.018 | % |  |  | 1.987 | % |  |  | 3.488 | % |  |  | 2.521 | % |  |  | 3.225 | %
0.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %
2.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %
6.000% |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | % |  |  | 0.000 | %

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