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Investment Portfolio - Government and Corporate Securities | 12 Months Ended
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Dec. 31, 2023
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Disclosure Of Investment Portfolio Of Government And Corporate Securities Explanatory | 40. Investment Portfolio - Government and Corporate Securities The Group owns, manages and trades a portfolio of securities issued by the Argentine and other governments and corporate issuers. The following table sets out the Group’s investments in Argentine and other governments and corporate securities as of December 31, 2023 and 2022 by type and currency of denomination.
Account |  | Fair value level |  | Book Value 12.31.23 |  |  | Book Value 12.31.22 |
DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS |  |  |  |  |  |  |  |  |  |
Local: |  |  |  |  |  |  |  |  |  |
Government Securities - In pesos |  |  |  |  |  |  |  |  |  |
Treasury Bills adjusted by Cer Maturity 01-18-2024 |  | 1 |  |  | 205,177 |  |  |  | — |
Treasury Bonds adjusted by 4% CER in pesos. Maturity 10-14-2024 |  | 1 |  |  | 179,040 |  |  |  | — |
Argentine Treasury Bond in pesos 16% Maturity 10-17-2023 |  | 2 |  |  | — |  |  |  | 21,758,711 |
Treasury Bills adjusted by Cer Maturity 02-17-2023 |  | 1 |  |  | — |  |  |  | 1,237,150 |
Subtotal Government Securities - In pesos |  |  |  |  | 384,217 |  |  |  | 22,995,861 |
Government Securities - In foreign currency |  |  |  |  |  |  |  |  |  |
Argentine Treasury Bond in dual currency. Maturity 06-30-2024 |  | 1 |  |  | 216,222,852 |  |  |  | — |
Argentine Treasury Bond in dual currency. Maturity 02-28-2024 |  | 1 |  |  | 7,269,735 |  |  |  | — |
GD30 Bond Foreign Law USD Step Up. Maturity 07-09-2030 |  | 1 |  |  | 28,433 |  |  |  | — |
AL30 Bond Local Law USD Step Up. Maturity 07-09-2030 |  | 1 |  |  | 27,336 |  |  |  | — |
Argentine Treasury Bond in dual currency. Maturity 07-31-2023 |  | 1 |  |  | — |  |  |  | 10,961,484 |
Subtotal Government Securities - In foreign currency |  |  |  |  | 223,548,356 |  |  |  | 10,961,484 |
BCRA Bills - In pesos |  |  |  |  |  |  |  |  |  |
BCRA Liquidity Bills in pesos. Maturity 01-12-2023 |  | 2 |  |  | — |  |  |  | 45,513,297 |
Subtotal BCRA Liquidity Bills - In pesos |  |  |  |  | — |  |  |  | 45,513,297 |
Private Securities - In pesos |  |  |  |  |  |  |  |  |  |
Corporate bond New San S.A. Series 18 in Pesos BADLAR Privated + 300 pbs. Maturity 10-17-2024 |  | 3 |  |  | 263,784 |  |  |  | — |
Corporate bond New San S.A. Series 19 in Pesos Monetary Policy Rate. Maturity 10-17-2024 |  | 3 |  |  | 234,746 |  |  |  | — |
Corporate bond Toyota Cia Financiera Series 32 in Pesos. Maturity 02- 09-2025 |  | 3 |  |  | 179 |  |  |  | — |
Subtotal Private Securities - In Pesos |  |  |  |  | 498,709 |  |  |  | — |
Private Securities - In foreign currency |  |  |  |  |  |  |  |  |  |
Corporate bond Central Puerto Series A in US$. Maturity 03-14-2026 |  | 2 |  |  | 1,651,592 |  |  |  | — |
Subtotal Private Securities - In foreign currency |  |  |  |  | 1,651,592 |  |  |  | — |
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS |  |  |  |  | 226,082,874 |  |  |  | 79,470,642 |
EQUITY INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS |  |  |  |  |  |  |  |  |  |
Local: |  |  |  |  |  |  |  |  |  |
Private Securities - In pesos |  |  |  |  |  |  |  |  |  |
Mutual Funds |  | 1 |  |  | 741,812 |  |  |  | 12,227,984 |
Share - BYMA - Bolsas y Mercados Argentina |  | 1 |  |  | 2,169,288 |  |  |  | 1,741,880 |
Share - Banco de Valores de Bs. As. |  | 1 |  |  | 1,056,648 |  |  |  | 991,886 |
Subtotal Private Securities - In pesos |  |  |  |  | 3,967,748 |  |  |  | 14,961,750 |
TOTAL EQUITY INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS |  |  |  |  | 3,967,748 |  |  |  | 14,961,750 |
DEBT SECURITIES AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  |  |  |  |
Local: |  |  |  |  |  |  |  |  |  |
Government Securities - In pesos |  |  |  |  |  |  |  |  |  |
Treasury Bonds adjusted by 4.25% CER in pesos. Maturity 12-13-2024 |  | 1 |  |  | 218,925,057 |  |  |  | — |
Treasury Bonds adjusted by 4% CER in pesos. Maturity 10-14-2024 |  | 1 |  |  | 194,471,116 |  |  |  | — |
Treasury Bonds adjusted by 4.25% CER in pesos. Maturity 02-14-2025 |  | 1 |  |  | 56,074,420 |  |  |  | — |
Treasury Bonds adjusted by 1.55% CER in pesos. Maturity 07-26-2024 |  | 1 |  |  | 51,382,569 |  |  |  | 79,834,269 |
Treasury Bonds adjusted by 3.75% CER in pesos. Maturity 04-14-2025 |  | 1 |  |  | 791,192 |  |  |  | — |
Treasury Bonds adjusted by 1.50% CER in pesos. Maturity 03-25-2024 |  | 1 |  |  | 166,382 |  |  |  | 77,406,739 |
Treasury Bonds Bond adjusted by 2% CER in pesos Tx26 (Boncer). Maturity 11-9-2026 |  | 1 |  |  | 33,984 |  |  |  | 25,733,504 |
Treasury Bonds adjusted by 1.45% CER in pesos. Maturity 08-13-2023 |  | 2 |  |  | — |  |  |  | 64,755,218 |
Treasury Bills adjusted by CER. Maturity 05-19-2023 |  | 1 |  |  | — |  |  |  | 41,147,674 |
Treasury Bills at discount ARS Maturity 03-31-2023 |  | 2 |  |  | — |  |  |  | 28,272,875 |
Treasury Bonds adjusted by 1.40% CER in pesos. Maturity 03-25-2023 |  | 1 |  |  | — |  |  |  | 27,186,318 |
Treasury Bills at discount ARS Maturity 04-28-2023 |  | 2 |  |  | — |  |  |  | 24,896,271 |
Treasury Bills adjusted by CER. Maturity 06-16-2023 |  | 1 |  |  | — |  |  |  | 15,154,084 |
Treasury Bills at discount ARS Maturity 05-31-2023 |  | 2 |  |  | — |  |  |  | 4,552,030 |
Treasury Bills adjusted by CER. Maturity. 04-21-2023 |  | 1 |  |  | — |  |  |  | 2,075,455 |
Subtotal Government Securities - In pesos |  |  |  |  | 521,844,720 |  |  |  | 391,014,437 |
Government Securities - In foreign currency |  |  |  |  |  |  |  |  |  |
Dollar-linked 0,40% Argentine Treasury Bonds. Maturity 04-30-2024 |  | 1 |  |  | 29,721 |  |  |  | — |
Dollar-linked Argentine Treasury Bonds. Maturity 04-28-2023 |  | 1 |  |  | — |  |  |  | 835,190 |
Subtotal Government Securities - In foreign currency |  |  |  |  | 29,721 |  |  |  | 835,190 |
BCRA Bills - In pesos |  |  |  |  |  |  |  |  |  |
BCRA Liquidity Bills in pesos. Maturity 01-11-2024 |  | 2 |  |  | 55,990,918 |  |  |  | — |
BCRA Liquidity Bills in pesos. Maturity 01-09-2024 |  | 2 |  |  | 4,444,215 |  |  |  | — |
BCRA Liquidity Bills in pesos. Maturity 01-02-2024 |  | 2 |  |  | 49,863 |  |  |  | — |
BCRA Liquidity Bills in pesos. Maturity 01-26-2023 |  | 2 |  |  | — |  |  |  | 516,342,664 |
BCRA Liquidity Bills in pesos. Maturity 01-03-2023 |  | 2 |  |  | — |  |  |  | 185,356,395 |
BCRA Liquidity Bills in pesos. Maturity 01-05-202 3 |  | 2 |  |  | — |  |  |  | 184,805,499 |
BCRA Liquidity Bills in pesos. Maturity 01-10-2023 |  | 2 |  |  | — |  |  |  | 152,318,435 |
BCRA Liquidity Bills in pesos. Maturity 01-17-2023 |  | 2 |  |  | — |  |  |  | 150,203,008 |
BCRA Liquidity Bills in pesos. Maturity 01-12-2023 |  | 2 |  |  | — |  |  |  | 136,539,892 |
BCRA Liquidity Bills in pesos. Maturity 01-19-2023 |  | 2 |  |  | — |  |  |  | 134,601,157 |
Subtotal BCRA Bills - In pesos |  |  |  |  | 60,484,996 |  |  |  | 1,460,167,050 |
BCRA Bills - In foreign currency |  |  |  |  |  |  |  |  |  |
Local BCRA Bills in USD. Maturity 11-16-2024 |  | 2 |  |  | 44,709,127 |  |  |  | — |
Local BCRA Bills in USD. Maturity 11-20-2024 |  | 2 |  |  | 16,978,149 |  |  |  | — |
Local BCRA Bills in USD. Maturity 11-23-2024 |  | 2 |  |  | 6,467,866 |  |  |  | — |
Local BCRA Bills in USD. Maturity 11-27-2024 |  | 2 |  |  | 1,616,967 |  |  |  | — |
Local BCRA Bills in USD. Maturity 09-29-2023 |  | 2 |  |  | — |  |  |  | 1,654,764 |
Local BCRA Bills in USD. Maturity 10-03-2023 |  | 2 |  |  | — |  |  |  | 1,654,764 |
Local BCRA Bills in USD. Maturity 10-04-2023 |  | 2 |  |  | — |  |  |  | 1,654,764 |
Local BCRA Bills in USD. Maturity 10-05-2023 |  | 2 |  |  | — |  |  |  | 1,103,176 |
Local BCRA Bills in USD. Maturity 09-23-2023 |  | 2 |  |  | — |  |  |  | 551,587 |
Subtotal BCRA Bills - In foreign currency |  |  |  |  | 69,772,109 |  |  |  | 6,619,055 |
Private Securities - In pesos |  |  |  |  |  |  |  |  |  |  |  |
Corporate Bond Arcor Class 17 adjusted by UVA. Maturity 10-20-2025 |  |  | 3 |  |  |  | 3,836,170 |  |  |  | 1,919,543 |
Corporate bond New San S.A. in Pesos BADLAR Privated + 440 pbs. Maturity 02-14-2024 |  |  | 3 |  |  |  | 225,822 |  |  |  | — |
Corporate Bond Bco. de Serv. Financieros Class 22 in Pesos at Floating rate. Maturity 03-03-2024 |  |  | 3 |  |  |  | 216,530 |  |  |  | — |
Corporate Bond Petroquímica Com. Rivadavia S.A. in Pesos at Floating Rate. Maturity 08-15-2024 |  |  | 3 |  |  |  | 172,734 |  |  |  | — |
Corporate bond New San S.A. in Pesos BADLAR Privated + 55 pbs. Maturity 05-19-2024 |  |  | 3 |  |  |  | 152,317 |  |  |  | — |
Corporate Bond Refi Pampa Class 2 adjusted by UVA.Maturity 05-06-2025 |  |  | 3 |  |  |  | 87,204 |  |  |  | 105,526 |
Subtotal Private Securities - In pesos |  |  |  |  |  |  | 4,690,777 |  |  |  | 2,025,069 |
Private Securities - In foreign currency |  |  |  |  |  |  |  |  |  |  |  |
Corporate Bond Pampa Energia S.A. Class 18 in USD. Maturity 09-08-2025 |  |  | 2 |  |  |  | 1,602,518 |  |  |  | — |
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-2028 |  |  | 2 |  |  |  | 1,338,658 |  |  |  | — |
Corporate Bond Vista Energy Class 20 USD. Maturity 07-20-2025 |  |  | 2 |  |  |  | 1,326,772 |  |  |  | — |
Corporate Bond Luz De Tres Picos Class 4 in USD. Maturity 09-29-2026 |  |  | 2 |  |  |  | 347 |  |  |  | 1,731,557 |
Corporate bond Petroquimica Comodoro Rivadavia Class O in USD. Maturity 09-22-2027 |  |  | 2 |  |  |  | 118 |  |  |  | — |
Corporate Bond Vista Energy Class 13 in USD. Maturity 08-08-2024 |  |  | 2 |  |  |  | — |  |  |  | 4,213,672 |
Corporate Bond Vista Energy Class 15 in USD. Maturity 01-21-2024 |  |  | 2 |  |  |  | — |  |  |  | 2,755,540 |
Corporate Bond Pcr Class H in USD. Maturity 12-17-2024 |  |  | 2 |  |  |  | — |  |  |  | 589,815 |
Dollar-linked Corporate Bond Molinos Agro. Maturity 05-18-2023 |  |  | 2 |  |  |  | — |  |  |  | 277,783 |
Subtotal Private Securities - In foreign currency |  |  |  |  |  |  | 4,268,413 |  |  |  | 9,568,367 |
Financial assets pledged as collateral - In pesos |  |  |  |  |  |  |  |  |  |  |  |
Argentine Treasury Bonds adjusted by 1.55% CER in pesos. Maturity 07-26-2024 |  |  | 1 |  |  |  | 88,825,583 |  |  |  | 1,594,778 |
BCRA Liquidity Bills in pesos. Maturity 01-09-2024 |  |  | 2 |  |  |  | 44,073,415 |  |  |  | — |
Argentine Bond adjusted by 2% CER in pesos Tx26 (Boncer). Maturity 11-9-2026 |  |  | 1 |  |  |  | 36,754,500 |  |  |  | — |
Treasury Bonds in pesos adjusted by 4.25% CER. Maturity 02-14-2025 |  |  | 1 |  |  |  | 5,016,975 |  |  |  | — |
Treasury Bills adjusted by CER. Maturity 05-19-2023 |  |  | 1 |  |  |  | — |  |  |  | 18,202,642 |
Treasury Bills adjusted by CER. Maturity 06-16-2023 |  |  | 1 |  |  |  | — |  |  |  | 1,962,965 |
Treasury Bonds adjusted by 1.40% CER in pesos. Maturity 03-25-2023 |  |  | 1 |  |  |  | — |  |  |  | 19,067,599 |
Treasury Bonds adjusted by 1.50% CER in pesos. Maturity 03-25-2024 |  |  | 1 |  |  |  | — |  |  |  | 11,175,035 |
Subtotal Financial assets pledged as collateral - In pesos |  |  |  |  |  |  | 174,670,473 |  |  |  | 52,003,019 |
Financial assets pledged as collateral - In foreign currency |  |  |  |  |  |  |  |  |  |  |  |
Dollar-linked Argentine Treasury Bond. 0.40%. Maturity 04-30-2024 |  |  | 1 |  |  |  | 2,910,000 |  |  |  | — |
Corporate Bond Luz De Tres Picos Class 4 in USD. Maturity 09-29-2026 |  |  | 2 |  |  |  | 2,134,139 |  |  |  | — |
Corporate bond Petroquimica Comodoro Rivadavia Class O in USD. Maturity 09-22-2027 |  |  | 2 |  |  |  | 731,830 |  |  |  | — |
Corporate Bond Pcr Class H in USD |  |  | 2 |  |  |  | 347,401 |  |  |  | — |
Subtotal Financial assets pledged as collateral - In foreign currency |  |  |  |  |  |  | 6,123,370 |  |  |  | — |
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  | 841,884,579 |  |  |  | 1,922,232,187 |
EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  |  |  |  |  |  |
Local: |  |  |  |  |  |  |  |  |  |  |  |
Private Securities - In pesos |  |  |  |  |  |  |  |  |  |  |  |
Other |  |  | 3 |  |  |  | 1,552,778 |  |  |  | 676 |
Subtotal Private Securities - In pesos |  |  |  |  |  |  | 1,552,778 |  |  |  | 676 |
Foreign: |  |  |  |  |  |  |  |  |  |  |  |
Private Securities - In foreign currency |  |  |  |  |  |  |  |  |  |  |  |
Other |  |  | 2 |  |  |  | 432,216 |  |  |  | 187,625 |
Subtotal Private Securities - In foreign currency |  |  |  |  |  |  | 432,216 |  |  |  | 187,625 |
TOTAL EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME |  |  |  |  |  |  | 1,984,994 |  |  |  | 188,301 |
DEBT SECURITIES AT AMORTIZED COST |  |  |  |  |  |  |  |  |  |  |  |
Government Securities - In pesos |  |  |  |  |  |  |  |  |  |  |  |
Argentine Treasury Bonds in pesos. Maturity 0 8 -23-202 5 |  |  |  |  |  |  | 49,502,692 |  |  |  | — |
Argentine Treasury Bonds in pesos. Maturity 05-23-2027 |  |  |  |  |  |  | 32,406,871 |  |  |  | 100,997,240 |
Argentine Treasury Bond s in pesos, 0.7% Baldar Private rate. Maturity 11-23-2027 |  |  |  |  |  |  | 14,771,877 |  |  |  | 37,662,724 |
Subtotal Government Securities - In pesos |  |  |  |  |  |  | 96,681,440 |  |  |  | 138,659,964 |
Allowances for credit losses |  |  |  |  |  |  | (12,858,226 | ) |  |  | (20,893,248 | )
TOTAL DEBT SECURITIES AT AMORTIZED COST |  |  |  |  |  |  | 83,823,214 |  |  |  | 117,766,716 |

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