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Financial assets at amortized cost | 12 Months Ended
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Dec. 31, 2023
Financial Assets at Amortised Cost [Abstract] |
Financial assets at amortized cost | 6. Financial assets at amortized cost 6.1. 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 |
6.2. 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 |
Loans by Economic Activity The tables below analyze our loan portfolio (broken down by performing and non-performing) according to the borrowers’ main economic activity as of December 31, 2023 and 2022. Where appropriate, loans to individuals are allocated to the economic activity of the borrower. Loans are stated before deduction of the allowance for loan losses and include loans and advances to all clients.
|  | 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
The Group holds loans and other financing within a business model whose objective is collecting contractual cash flows.
Receivables from financial leases The Group as lessor entered into finance lease agreements related to vehicles and machinery and equipment. The following table shows the total gross investment of the finance leases (leasing) and the present value of the minimum collections to be received thereunder:
|  | 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 |
6.3. 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 |
The fair value of financial assets accepted as collateral that the Group was permitted to sell or repledge in the absence of default was 1,325,617,978 as of December 31, 2023 and 182,461,131 as of December 31, 2022. As of December 31, 2023 and 2022, BCRA repos ha d an expiration date of January 2, 2024 and January 2, 2023, respectively. 6.4. 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 |
6.5. 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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