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Financial assets at amortized cost (Tables) | 12 Months Ended
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Dec. 31, 2023
Financial Assets at Amortised Cost [Abstract] |
Table of Loans and Advances to Financial Institutions |
|  | December 31, 2023 |  |  | December 31, 2022 |
Loans and advances to financial institutions |  |  | 16,432,085 |  |  |  | 13,903,746 |
Allowances for ECL |  |  | (980,641 | ) |  |  | (725,747 | )
TOTAL |  |  | 15,451,444 |  |  |  | 13,177,999 |
Table of Loans and Advances to Customers |
|  | December 31, 2023 |  |  | December 31, 2022 |
Credit Cards |  |  | 702,657,639 |  |  |  | 854,924,949 |
Notes |  |  | 318,069,103 |  |  |  | 181,250,348 |
Overdrafts |  |  | 176,515,811 |  |  |  | 196,021,914 |
Loans for the prefinancing and financing of exports |  |  | 153,200,806 |  |  |  | 78,079,366 |
Consumer loans |  |  | 151,819,857 |  |  |  | 222,107,654 |
Commercial papers |  |  | 145,212,037 |  |  |  | 182,199,444 |
Real estate mortgage |  |  | 79,404,563 |  |  |  | 119,922,367 |
Pledge loans |  |  | 44,335,196 |  |  |  | 76,942,252 |
Receivables from financial leases |  |  | 12,719,733 |  |  |  | 19,892,649 |
Loans to employees |  |  | 10,268,564 |  |  |  | 15,016,004 |
Other financing |  |  | 210,138,365 |  |  |  | 337,838,753 |
Allowances for ECL |  |  | (44,440,936 | ) |  |  | (64,326,062 | )
TOTAL |  |  | 1,959,900,738 |  |  |  | 2,219,869,638 |
Summary of Loans by Economic Activity |
|  | December 31, 2023 |
|  | Loan portfolio (1) |
|  | Performing |  |  | % |  |  | Non-performing |  |  | % |  |  | Total |
|  | (in thousands of pesos, except percentages) |
Consumer |  |  | 925,263,748 |  |  |  | 46.59 | % |  |  | 28,993,504 |  |  |  | 82.36 | % |  |  | 954,257,252 |
Other manufacturing |  |  | 231,659,985 |  |  |  | 11.67 | % |  |  | 3,093,299 |  |  |  | 8.79 | % |  |  | 234,753,284 |
Wholesale and retail trade |  |  | 164,990,452 |  |  |  | 8.31 | % |  |  | 263,069 |  |  |  | 0.75 | % |  |  | 165,253,521 |
Mining products |  |  | 148,237,570 |  |  |  | 7.47 | % |  |  | 89,202 |  |  |  | 0.25 | % |  |  | 148,326,772 |
Agricultural and livestock |  |  | 98,606,896 |  |  |  | 4.97 | % |  |  | 601,678 |  |  |  | 1.71 | % |  |  | 99,208,574 |
Services |  |  | 37,210,971 |  |  |  | 1.87 | % |  |  | 129,876 |  |  |  | 0.37 | % |  |  | 37,340,847 |
Transport |  |  | 33,317,055 |  |  |  | 1.68 | % |  |  | 193,015 |  |  |  | 0.55 | % |  |  | 33,510,070 |
Financial sector |  |  | 16,432,085 |  |  |  | 0.83 | % |  |  | — |  |  |  | — |  |  |  | 16,432,085 |
Construction |  |  | 12,735,536 |  |  |  | 0.64 | % |  |  | 269,843 |  |  |  | 0.77 | % |  |  | 13,005,379 |
Electricity, oil,water and sanitary services |  |  | 10,863,098 |  |  |  | 0.55 | % |  |  | 2,707 |  |  |  | 0.01 | % |  |  | 10,865,805 |
Government services |  |  | 145,208 |  |  |  | 0.01 | % |  |  | — |  |  |  | — |  |  |  | 145,208 |
Others |  |  | 306,249,181 |  |  |  | 15.41 | % |  |  | 1,570,989 |  |  |  | 4.44 | % |  |  | 307,820,170 |
|  |  | 1,985,711,785 |  |  |  | 100.00 | % |  |  | 35,207,182 |  |  |  | 100.00 | % |  |  | 2,020,918,967 |
|  | December 31, 2022 |
|  | Loan portfolio (1) |
|  | Performing |  |  | % |  |  | Non-performing |  |  | % |  |  | Total |
|  | (in thousands of pesos, except percentages) |
Consumer |  |  | 1,185,453,460 |  |  |  | 52.48 | % |  |  | 30,139,056 |  |  |  | 76.93 | % |  |  | 1,215,592,516 |
Other manufacturing |  |  | 240,886,440 |  |  |  | 10.66 | % |  |  | 518,422 |  |  |  | 1.32 | % |  |  | 241,404,862 |
Wholesale and retail trade |  |  | 159,930,827 |  |  |  | 7.08 | % |  |  | 243,174 |  |  |  | 0.62 | % |  |  | 160,174,001 |
Agricultural and livestock |  |  | 104,841,665 |  |  |  | 4.64 | % |  |  | 612,996 |  |  |  | 1.56 | % |  |  | 105,454,661 |
Mining products |  |  | 77,640,679 |  |  |  | 3.44 | % |  |  | 3,149,898 |  |  |  | 8.04 | % |  |  | 80,790,577 |
Transport |  |  | 36,846,913 |  |  |  | 1.63 | % |  |  | 157,381 |  |  |  | 0.40 | % |  |  | 37,004,294 |
Services |  |  | 23,685,189 |  |  |  | 1.05 | % |  |  | 90,585 |  |  |  | 0.23 | % |  |  | 23,775,774 |
Construction |  |  | 15,660,271 |  |  |  | 0.69 | % |  |  | 611,243 |  |  |  | 1.56 | % |  |  | 16,271,514 |
Financial sector |  |  | 13,903,746 |  |  |  | 0.62 | % |  |  | — |  |  |  | 0.00 | % |  |  | 13,903,746 |
Electricity, oil, water and sanitary services |  |  | 3,314,762 |  |  |  | 0.15 | % |  |  | 3,095 |  |  |  | 0.01 | % |  |  | 3,317,857 |
Central Bank |  |  | 28,132 |  |  |  | 0.00 | % |  |  | — |  |  |  | 0.00 | % |  |  | 28,132 |
Government services |  |  | 4,356 |  |  |  | 0.00 | % |  |  | — |  |  |  | 0.00 | % |  |  | 4,356 |
Others |  |  | 396,758,173 |  |  |  | 17.56 | % |  |  | 3,651,471 |  |  |  | 9.33 | % |  |  | 400,409,644 |
|  |  | 2,258,954,613 |  |  |  | 100.00 | % |  |  | 39,177,321 |  |  |  | 100.00 | % |  |  | 2,298,131,934 |
(1) | Performing: Stage 1 y Stage 2; Non Performing: Stage 3
Summary of maturity analysis of finance lease payments receivable |
|  | December 31, 2023 |  |  | December 31, 2022 |
|  | Total investment |  |  | Present value of minimum lease collections |  |  | Total investment |  |  | Present value of minimum lease collections |
Term |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Up to 1 year |  |  | 8,990,725 |  |  |  | 2,599,587 |  |  |  | 10,222,440 |  |  |  | 4,322,410 |
From 1 to 2 years |  |  | 9,274,940 |  |  |  | 3,653,345 |  |  |  | 10,002,205 |  |  |  | 5,118,434 |
From 2 to 3 years |  |  | 6,786,874 |  |  |  | 3,081,354 |  |  |  | 7,917,097 |  |  |  | 4,797,536 |
From 3 to 4 years |  |  | 3,661,321 |  |  |  | 2,194,714 |  |  |  | 4,666,061 |  |  |  | 3,306,834 |
From 4 to 5 years |  |  | 1,307,994 |  |  |  | 1,190,733 |  |  |  | 2,433,073 |  |  |  | 2,347,435 |
TOTAL |  |  | 30,021,854 |  |  |  | 12,719,733 |  |  |  | 35,240,876 |  |  |  | 19,892,649 |
Principal |  |  |  |  |  |  | 12,073,883 |  |  |  |  |  |  |  | 19,343,628 |
Interest accrued |  |  |  |  |  |  | 645,850 |  |  |  |  |  |  |  | 549,021 |
TOTAL |  |  |  |  |  |  | 12,719,733 |  |  |  |  |  |  |  | 19,892,649 |
Table of Reverse Repurchase Agreements |
|  | December 31, 2023 |  |  | December 31, 2022 |
BCRA repos |  |  | 1,202,421,795 |  |  |  | 163,689,844 |
Allowances for ECL |  |  | (1,272,651 | ) |  |  | (285,229 | )
TOTAL |  |  | 1,201,149,144 |  |  |  | 163,404,615 |
Summary of Debt securities |
|  | December 31, 2023 |  |  | December 31, 2022 |
Argentine Treasury Bond in pesos. Maturity 08-23-2025 |  |  | 49,502,692 |  |  |  | — |
Argentine Treasury Bond in pesos. Maturity 05-23-2027 |  |  | 32,406,871 |  |  |  | 100,997,240 |
Argentine Treasury Bond in pesos at 0.7% Badlar Private Rate. Maturity 11-23-2027 |  |  | 14,771,877 |  |  |  | 37,662,724 |
Allowances for ECL |  |  | (12,858,226 | ) |  |  | (20,893,248 | )
TOTAL |  |  | 83,823,214 |  |  |  | 117,766,716 |
Table of Other Financial Assets |
|  | December 31, 2023 |  |  | December 31, 2022 |
Financial assets pledged as collateral (1) |  |  | 80,840,899 |  |  |  | 91,851,261 |
Sundry debtors |  |  | 49,392,813 |  |  |  | 42,857,988 |
Receivables from sale of ownership interest in Prisma Medios de Pago S.A. (2) |  |  | 40,474,563 |  |  |  | 33,628,764 |
Receivable from financial institution for spot transactions pending settlement |  |  | 921,900 |  |  |  | 14,228,177 |
Receivable from non-financial institution for spot transactions pending settlement |  |  | 874,585 |  |  |  | 273,352 |
Others |  |  | 127,093 |  |  |  | 186,183 |
Allowances for ECL |  |  | (1,418,944 | ) |  |  | (1,438,804 | )
TOTAL |  |  | 171,212,909 |  |  |  | 181,586,921 |
(1) | Special guarantee current accounts opened at the BCRA for transactions related to the automated clearing houses and other similar entities; deposits pledged as collateral for activities related to credit card transactions in the country and abroad and; leases and trust is composed of dollars in cash as collateral for activities related to the transactions on Mercados Argentinos SA (BYMA) and Mercado Abierto Electrónico S.A (MAE).
(2) | On October 1, 2021, the Bank, together 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$ 40,038,122. Such amount will be 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% within a term of six years.

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