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Financial assets at fair value through profit or loss (Tables) | 12 Months Ended
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Dec. 31, 2023
Financial assets at fair value through profit or loss [abstract] |
Table of Debt Securities FVTPL |
|  | December 31, 2023 |  |  | December 31, 2022 |
Government securities |  |  | 223,932,573 |  |  |  | 33,957,345 |
Private securities - Corporate bonds |  |  | 2,150,301 |  |  |  | — |
BCRA Liquidity Bills (1) |  |  | — |  |  |  | 45,513,297 |
TOTAL |  |  | 226,082,874 |  |  |  | 79,470,642 |
(1) | Due 01-12-2023
Table of Derivative Financial Assets FVTPL |
|  | December 31, 2023 |  |  | December 31, 2022 |
Foreign Currency Forwards |  |  | 8,536,206 |  |  |  | 6,817,417 |
Put Options (1) |  |  | 1,465,694 |  |  |  | 153,156 |
Interest Rate Swaps |  |  | — |  |  |  | 92,737 |
TOTAL |  |  | 10,001,900 |  |  |  | 7,063,310 |
(1) | The Entity subscribed options according to Communication “A” 7546 issued by the BCRA.
Table of Derivative Financial Assets FVTPL - Foreign Currency Forward and Interest Rate Swap |
|  | December 31, 2023 |  |  | December 31, 2022 |
Foreign Currency Forwards |  |  |  |  |  |  |  |
Foreign currency forward purchases - US$ |  |  | 169,836 |  |  |  | 1,165,119 |
Foreign currency forward sales - US$ (3) |  |  | 119,093 |  |  |  | 1,217,856 |
Foreign currency forward sales - Euros (3) |  |  | 5,500 |  |  |  | 1,825 |
Interest R ate S waps |  |  |  |  |  |  |  |
Fixed rate for floating rate (1) |  |  | — |  |  |  | 1,500,000 |
Put Options |  |  |  |  |  |  |  |
Put options taken (2) |  |  | 142,183,107 |  |  |  | 4,685,000 |
(1) | 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.
(2) | See note 10.1
(3) | See note 17.1.
Table of Equity Instruments FVTPL |
|  | December 31, 2023 |  |  | December 31, 2022 |
BYMA - Bolsas y Mercados Argentinos S.A. |  |  | 2,169,288 |  |  |  | 1,741,880 |
Banco de Valores de Buenos Aires S.A. |  |  | 1,056,648 |  |  |  | 991,886 |
Mutual Funds |  |  | 741,812 |  |  |  | 12,227,984 |
TOTAL |  |  | 3,967,748 |  |  |  | 14,961,750 |

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