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Financial Instruments Risks (Tables)

12 Months Ended

Dec. 31, 2022

Disclosure of nature and extent of risks arising from financial instruments [abstract]

Summary of Credit Risk Exposure of Loans and Advances

The Group’s credit risk exposure of financial assets, loan commitments and financial guarantees under IFRS 9 with stage allocation by asset classification as of December 31, 2022 and 2021 is provided below:

Credit risk exposure		December 31, 2022				Stage 1				Stage 2				Stage 3
Cash and cash equivalents			178,836,392				178,836,392				—				—
Financial assets at amortized cost			893,852,150				771,059,294				110,212,064				12,580,792
Debt securities			44,527,097				—				44,527,097				—
Wholesale			390,097,138				370,966,529				17,078,867				2,051,742
- Business			168,544,650				157,101,387				9,820,911				1,622,352
- Corporate and Investment Banking			113,352,612				107,308,134				6,044,465				13
- Institutional and international			60,557				2,803				57,175				579
- MSMEs			49,397,216				47,812,102				1,156,316				428,798
- Others			58,742,103				58,742,103				—				—
Retail			406,663,113				347,527,963				48,606,100				10,529,050
- Advances			1,077,336				589,908				317,253				170,175
- Credit cards			264,209,007				227,101,438				32,947,827				4,159,742
- Personal loans			70,941,377				62,527,232				4,400,529				4,013,616
- Pledge loans			27,158,478				25,608,568				738,283				811,627
- Mortgages			42,381,694				30,819,975				10,188,965				1,372,754
- Receivables from financial leases			863,298				848,954				13,208				1,136
- Others			31,923				31,888				35				—
Reverse repurchase agreements			52,564,802				52,564,802				—				—
- BCRA repos			52,564,802				52,564,802				—				—
Financial assets at fair value through other comprehensive income			617,275,646				474,743,734				142,531,912				—
Debt securities			617,275,646				474,743,734				142,531,912				—
Total financial assets risk			1,689,964,188				1,424,639,420				252,743,976				12,580,792
Loan commitments and financial guarantees			213,378,338				194,902,377				18,408,859				67,102
Wholesale			39,880,930				35,314,905				4,554,978				11,047
- Business			14,963,751				12,225,728				2,734,023				4,000
- Corporate and Investment Banking			17,460,813				16,646,205				814,608				—
- Institutional and international			3,682,576				2,937,612				744,964				—
- MSMEs			3,773,790				3,505,360				261,383				7,047
Retail			173,497,408				159,587,472				13,853,881				56,055
- Advances			9,790,301				9,371,002				417,935				1,364
- Credit cards			162,959,370				149,659,487				13,259,575				40,308
- Mortgages			677,186				490,752				172,051				14,383
- Others			70,551				66,231				4,320				—
Total loan commitments and financial guarantees			213,378,338				194,902,377				18,408,859				67,102
Total credit risk exposure			1,903,342,526				1,619,541,797				271,152,835				12,647,894

Credit risk exposure		December 31, 2021				Stage 1				Stage 2				Stage 3
Cash and cash equivalents			276,574,172				276,574,172				—				—
Financial assets at amortized cost			1,116,858,224				966,901,255				131,216,445				18,740,524
Debt securities			43,956,008				—				43,956,008				—
Wholesale			345,853,117				308,661,046				30,406,084				6,785,987
- Business			149,451,501				129,739,961				16,530,105				3,181,435
- Corporate and Investment Banking			111,945,948				96,263,799				12,311,878				3,370,271
- Institutional and international			2,703				1,938				97				668
- MSMEs			44,436,903				42,639,286				1,564,004				233,613
- Others			40,016,062				40,016,062				—				—
Retail			459,114,122				390,305,232				56,854,353				11,954,537
- Advances			1,219,920				802,622				229,340				187,958
- Credit cards			294,222,503				259,546,715				30,109,986				4,565,802
- Personal loans			78,598,056				61,477,071				11,810,633				5,310,352
- Pledge loans			34,642,733				33,086,389				696,214				860,130
- Mortgages			49,793,250				34,783,933				14,007,771				1,001,546
- Receivables from financial leases			625,315				597,280				409				27,626
- Others			12,345				11,222				—				1,123
Reverse repurchase agreements			267,934,977				267,934,977				—				—
- BCRA repos			267,934,977				267,934,977				—				—
Financial assets at fair value through other comprehensive income			325,381,377				212,427,417				112,953,960				—
Debt securities			325,381,377				212,427,417				112,953,960				—
Total financial assets risk			1,718,813,773				1,455,902,844				244,170,405				18,740,524
Loan commitments and financial guarantees			173,409,861				160,736,610				12,597,776				75,475
Wholesale			32,989,030				28,361,124				4,610,616				17,290
- Business			15,204,636				13,010,025				2,184,410				10,201
- Corporate and Investment Banking			10,551,603				9,435,127				1,116,476				—
- Institutional and international			4,165,682				3,294,538				871,144				—
- MSMEs			3,067,109				2,621,434				438,586				7,089
Retail			140,420,831				132,375,486				7,987,160				58,185
- Advances			13,781,897				13,379,892				401,687				318
- Credit cards			125,774,817				118,383,977				7,333,974				56,866
- Mortgages			802,068				550,949				250,118				1,001
- Others			62,049				60,668				1,381				—
Total loan commitments and financial guarantees			173,409,861				160,736,610				12,597,776				75,475
Total credit risk exposure			1,892,223,634				1,616,639,454				256,768,181				18,815,999

Summary of Credit Quality Analysis of Loans and Advances

The Group’s credit quality analysis of financial assets under IFRS 9 with risk allocation as of December 31, 2022 and 2021 is provided below:

Credit quality analysis		December 31, 2022				December 31, 2021
Cash and cash equivalents
- Low risk			178,836,392				276,574,172
Total cash and cash equivalents			178,836,392				276,574,172
Wholesale
- Low risk			375,070,574				284,644,882
- Medium risk			36,222,695				80,435,704
- High risk			16,622,010				6,958,284
- Non performing			2,062,789				6,803,277
Total wholesale			429,978,068				378,842,147
Retail
- Low risk			443,083,288				455,348,908
- Medium risk			120,527,862				129,498,496
- High risk			5,964,266				2,674,827
- Non performing			10,585,105				12,012,722
Total retail			580,160,521				599,534,953
Reverse repurchase agreement
- BCRA repos (CCC+)			52,564,802				267,934,977
Total reverse repurchase agreement			52,564,802				267,934,977
Debt securities
- BCRA Liquidity Bills (CCC+)			471,020,799				209,779,172
- Government securities (CCC-)			187,059,009				156,909,968
- Corporate bonds (B)			3,722,935				1,775,426
- Corporate bonds (CCC+)			—				872,819
Total debt securities			661,802,743				369,337,385
Total credit risk exposure			1,903,342,526				1,892,223,634

Table of Evolution of Total VaR

VaR (in millions of pesos)

		Year ended December 31, 2022				Year ended December 31, 2021
Average			141.13				222.66
Minimum			48.71				37.04
Maximum			263.07				504.43
Closing			112.22				88.76

VaR per risk factors – (in millions of pesos)

VaR interest rate		Year ended December 31, 2022				Year ended December 31, 2021
Average			157.79				211.15
Minimum			49.32				5.75
Maximum			298.07				503.39
Closing			121.29				90.95

VaR foreign exchange rate		Year ended December 31, 2022				Year ended December 31, 2021
Average			1.05				43.11
Minimum			-0.47				0.99
Maximum			65.11				157.89
Closing			0.15				1.29

Table of Position in Foreign Currency

The position in foreign currency is shown below:

		Total as of December 31, 2022				As of December 31, 2022 (per currency)																Total as of December 31, 2021
						US Dollar				Euro				Real				Other
ASSETS
Cash and cash equivalents			248,413,103				241,650,711				6,289,801				34,874				437,717				291,823,571
Financial assets at fair value through profit or loss - Debt securities			3,520,000				3,520,000				—				—				—				—
Other financial assets			19,230,506				19,225,936				4,570				—				—				16,582,433
Loans and advances			38,533,754				38,396,582				137,172				—				—				37,076,763
Financial assets at fair value through other comprehensive income - Debt securities			5,466,376				5,466,376				—				—				—				4,185,662
Financial assets at fair value through other comprehensive income - Equity instruments			60,251				60,251				—				—				—				69,822
TOTAL ASSETS			315,223,990				308,319,856				6,431,543				34,874				437,717				349,738,251
LIABILITIES
Deposits			286,006,802				281,212,547				4,794,255				—				—				323,807,648
Other financial liabilities			21,896,248				20,919,414				855,481				—				121,353				20,014,128
Bank loans			1,109,729				1,023,014				86,715				—				—				991,012
Other liabilities			11,786,828				6,227,565				5,559,263				—				—				8,421,778
TOTAL LIABILITIES			320,799,607				309,382,540				11,295,714				—				121,353				353,234,566
NET LIABILITIES			(5,575,617	)			(1,062,684	)			(4,864,171	)			34,874				316,364				(3,496,315	)

Table of Sensitivity of the Economic Value SEV

SEV +100 bps

		December 31, 2022				December 31, 2021
Closing			0.62	%			0.95	%
Minimum			0.62	%			0.54	%
Maximum			1.42	%			1.34	%
Average			1.00	%			0.81	%

Table of Sensitivity of the Financial Margin SFM

SFM -100 bps

		December 31, 2022				December 31, 2021
Closing			0.47	%			0.97	%
Minimum			0.43	%			0.72	%
Maximum			1.01	%			1.22	%
Average			0.75	%			0.95	%

Table of the Progress of LtSCD Ratios

		December 31, 2022				December 31, 2021
LtSCD Closing			58.0	%			58.1	%
Max			62.8	%			61.8	%
Min			54.6	%			52.7	%
Avg			58.6	%			57.7	%

Table of the Progress of LCR Ratios

		December, 2022				December, 2021
LCR Closing			348	%			320	%
Max			348	%			346	%
Min			223	%			304	%
Avg			278	%			320	%

Table of Concentration of Deposits

		December 31, 2022								December 31, 2021
Number of customers		Debt balance				% over total portfolio				Debt balance				% over total portfolio
10 largest customers			97,819,282				7.45	%			147,859,331				10.72	%
50 following largest customers			141,088,812				10.74	%			153,801,795				11.15	%
100 following largest customers			53,449,577				4.07	%			66,893,598				4.85	%
Rest of customers			1,021,462,557				77.74	%			1,011,235,286				73.28	%
TOTAL			1,313,820,228				100.00	%			1,379,790,010				100.00	%

Table of Breakdown by Contractual Maturity of Financial Liabilities

		Assets(*)								Liabilities (*)
		December 31, 2022				December 31, 2021				December 31, 2022				December 31, 2021
Up to 1 month (**)			371,517,021				365,856,606				1,260,157,221				1,364,434,848
From more than 1 month to 3 month			121,434,474				111,445,237				107,111,751				69,831,480
From more than 3 month to 6 month			91,326,749				91,197,252				110,068,684				110,144,027
From more than 6 month to 12 month			75,946,906				91,402,986				4,300,628				5,806,892
From more than 12 month to 24 month		80,308,421				75,726,097				3,336,028				6,510,574
More than 24 months		139,087,706				125,988,194				5,046,027				7,152,401
TOTAL			879,621,277				861,616,372				1,490,020,339				1,563,880,222

(*) These figures includes expected interest amounts. For floating rate instruments such interest amounts were calculated using interest rate prevailing at the end of each period.

(**)  The Bank has liquid assets such as cash and cash equivalents (Note 4), reverse repurchase agreements (Note 6.3) and BCRA liquidity bills (Note 10.1), among others, to settle its liabilities.

Additionally, the Bank has issued financial guarantees and loan commitments which may require outflows on demand.

Financial guarantees and loan commitments		December 31, 2022				December 31, 2021
Up to 1 month			837,387,924				571,695,645
From more than 1 month to 3 month			6,440,802				2,686,685
From more than 3 month to 6 month			4,724,639				1,100,387
From more than 6 month to 12 month			2,443,748				1,063,368
From more than 12 month to 24 month			506,280				265,392
More than 24 months		914,400				1,231,833
TOTAL			852,417,793				578,043,310

Table of Financial Assets and Liabilities Expected to be Collected or Paid Twelve Months After the End of the Reporting Period

		December 31, 2022				December 31, 2021
Financial assets
Loans and advances			219,396,127				201,714,290
Debt securities			1,683,443,548				48,990,253
Other financial assets			7,576,707				15,392,699
Total			1,910,416,382				266,097,242
Financial liabilities
Other financial liabilities			5,915,713				8,398,830
Bank loans			2,388,669				5,019,080
Debt securities issued			—				195,952
Deposits			77,673				49,113
Total			8,382,055				13,662,975

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