XML 133 R116.htm IDEA: XBRL DOCUMENT v3.23.1
Credit risk exposure and allowances - Disclosure Of Allowances (Details) - ARS ($)
$ in Thousands
12 Months Ended
Dec. 31, 2022
Dec. 31, 2021
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income $ 6,397,541 $ 21,002,993
Loss allowances on loan commitments and financial guarantees 1,030,995 2,881,944
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 1 to Stage 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (3,185,129) (7,462,820)
Loss allowances on loan commitments and financial guarantees (392,221) (768,373)
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 2 to Stage 1 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,464,053 4,053,685
Loss allowances on loan commitments and financial guarantees 276,160 582,800
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (180,031) (281,474)
Loss allowances on loan commitments and financial guarantees (10,831) (6,064)
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 35,126 34,734
Loss allowances on loan commitments and financial guarantees 13,288 2,291
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,440,920 (11,117,150)
Loss allowances on loan commitments and financial guarantees 316,014 (2,187,527)
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 24,829,685 21,755,487
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | New Loan Commitments And Financial Guarantees Originated [Member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on loan commitments and financial guarantees 1,479,405 4,664,340
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (19,311,837) (15,800,149)
Loss allowances on loan commitments and financial guarantees (387,944) (3,247,528)
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Write-offs [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 0  
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 202,373 251,963
Loss allowances on loan commitments and financial guarantees 79,312 58,163
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (4,859,760) (6,039,728)
Loss allowances on loan commitments and financial guarantees (646,673) (949,051)
Not credit-impaired [member] | Stage 1 [Member] | Loss allowances collectively assessed [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 6,832,941 6,397,541
Loss allowances on loan commitments and financial guarantees 1,757,505 1,030,995
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 23,554,329 23,850,167
Loss allowances on loan commitments and financial guarantees 522,532 1,057,407
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 1 to Stage 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 12,661,601 22,419,053
Loss allowances on loan commitments and financial guarantees 1,700,323 2,334,030
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 2 to Stage 1 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (6,344,709) (14,518,091)
Loss allowances on loan commitments and financial guarantees (1,097,184) (2,068,077)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (4,798,999) (8,180,064)
Loss allowances on loan commitments and financial guarantees (26,366) (36,999)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 162,508 143,076
Loss allowances on loan commitments and financial guarantees 6,470 5,967
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (2,433,358) 8,850,415
Loss allowances on loan commitments and financial guarantees 146,048 (308,095)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 17,467,913 3,843,693
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | New Loan Commitments And Financial Guarantees Originated [Member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on loan commitments and financial guarantees 97,439 194,795
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (2,805,618) (3,497,195)
Loss allowances on loan commitments and financial guarantees (142,946) (270,671)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Write-offs [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (81) (8)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 123,341 240,912
Loss allowances on loan commitments and financial guarantees 2,238 10,963
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (13,513,099) (9,597,629)
Loss allowances on loan commitments and financial guarantees (326,061) (396,788)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances collectively assessed [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 24,073,828 23,554,329
Loss allowances on loan commitments and financial guarantees 882,493 522,532
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,170,706 1,177,996
Loss allowances on loan commitments and financial guarantees 61,915 47,368
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 1 to Stage 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 92  
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 2 to Stage 1 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (10,025) (508,955)
Loss allowances on loan commitments and financial guarantees (268) (48,901)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (160,356) (71,904)
Loss allowances on loan commitments and financial guarantees (2,437) (35)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 131,738 15,848
Loss allowances on loan commitments and financial guarantees 748  
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (866,472) 1,138,133
Loss allowances on loan commitments and financial guarantees (32,171) 75,189
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 876,569 794,838
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | New Loan Commitments And Financial Guarantees Originated [Member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on loan commitments and financial guarantees 2,474 45,556
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (773,928) (1,037,751)
Loss allowances on loan commitments and financial guarantees (16,288) (38,988)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 57,407 120,306
Loss allowances on loan commitments and financial guarantees   5,351
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (305,512) (457,805)
Loss allowances on loan commitments and financial guarantees (9,671) (23,625)
Not credit-impaired [member] | Stage 2 [Member] | Loss allowances individually assesed [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 120,219 1,170,706
Loss allowances on loan commitments and financial guarantees 4,302 61,915
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 10,141,888 7,234,337
Loss allowances on loan commitments and financial guarantees 47,415 21,692
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 10,860,174 17,855,207
Loss allowances on loan commitments and financial guarantees 102,977 194,172
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (2,123,740) (2,658,626)
Loss allowances on loan commitments and financial guarantees (95,114) (126,855)
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 4,442,614 2,663,622
Loss allowances on loan commitments and financial guarantees 42,161 (2,558)
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,513,471 1,004,665
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | New Loan Commitments And Financial Guarantees Originated [Member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on loan commitments and financial guarantees 14,504 16,887
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (2,448,519) (2,629,232)
Loss allowances on loan commitments and financial guarantees (32,937) (38,427)
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Write-offs [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (7,982,349) (8,676,418)
Loss allowances on loan commitments and financial guarantees (104) (243)
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,894 1,722
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (5,357,450) (4,653,389)
Loss allowances on loan commitments and financial guarantees (29,108) (17,253)
Credit-impaired | Stage 3 [Member] | Loss allowances collectively assessed [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 9,047,983 10,141,888
Loss allowances on loan commitments and financial guarantees 49,794 47,415
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 5,419,328 4,581,497
Loss allowances on loan commitments and financial guarantees   3,820
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 168,872 111,365
Loss allowances on loan commitments and financial guarantees 7,301 17,074
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (131,816) (153,131)
Loss allowances on loan commitments and financial guarantees (17,851)  
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 248,182 2,589,691
Loss allowances on loan commitments and financial guarantees 12,613 (20,454)
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 105,952 677,017
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (146,605) (731,505)
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Write-offs [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (3,643,858) (100,503)
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 353,891 234,652
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (1,255,918) (1,789,755)
Loss allowances on loan commitments and financial guarantees (1,959) (440)
Credit-impaired | Stage 3 [Member] | Loss allowances individually assesed [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 1,118,028 5,419,328
Loss allowances on loan commitments and financial guarantees 104  
Total credit impaired [member] | Opening balance (under IFRS 9) [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 46,683,792 57,846,990
Loss allowances on loan commitments and financial guarantees 1,662,857 4,012,231
Total credit impaired [member] | Transfers from Stage 1 to Stage 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 9,476,564 14,956,233
Loss allowances on loan commitments and financial guarantees 1,308,102 1,565,657
Total credit impaired [member] | Transfers from Stage 2 to Stage 1 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (4,890,681) (10,973,361)
Loss allowances on loan commitments and financial guarantees (821,292) (1,534,178)
Total credit impaired [member] | Transfers from Stage 1 or 2 to Stage 3 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 5,889,660 9,433,130
Loss allowances on loan commitments and financial guarantees 70,644 168,148
Total credit impaired [member] | Transfers from Stage 3 to Stage 1 or 2 [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (1,926,184) (2,618,099)
Loss allowances on loan commitments and financial guarantees (92,459) (118,597)
Total credit impaired [member] | Changes without transfers between Stages [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 2,831,886 4,124,711
Loss allowances on loan commitments and financial guarantees 484,665 (2,443,445)
Total credit impaired [member] | New financial assets originated [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 44,793,590 28,075,700
Total credit impaired [member] | New Loan Commitments And Financial Guarantees Originated [Member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on loan commitments and financial guarantees 1,593,822 4,921,578
Total credit impaired [member] | Repayments [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (25,486,507) (23,695,832)
Loss allowances on loan commitments and financial guarantees (580,115) (3,595,614)
Total credit impaired [member] | Write-offs [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (11,626,288) (8,776,929)
Loss allowances on loan commitments and financial guarantees (104) (243)
Total credit impaired [member] | Foreign exchange [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 738,906 849,555
Loss allowances on loan commitments and financial guarantees 81,550 74,477
Total credit impaired [member] | Inflation adjustment [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income (25,291,739) (22,538,306)
Loss allowances on loan commitments and financial guarantees (1,013,472) (1,387,157)
Total credit impaired [member] | Closing balance [member]    
Disclosure of impairment loss and reversal of impairment loss [line items]    
Loss allowances on financial assets at amortised cost and at fair value through other comprehensive income 41,192,999 46,683,792
Loss allowances on loan commitments and financial guarantees $ 2,694,198 $ 1,662,857