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Financial assets at fair value through profit or loss | 12 Months Ended
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Dec. 31, 2023
Financial assets at fair value through profit or loss [abstract] |
Financial assets at fair value through profit or loss | 5. Financial assets at fair value through profit or loss 5.1. Debt securities
|  | 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
5.2. Derivatives The Group uses derivatives, not designated in a qualifying hedge relationship, to manage its exposure to foreign currency and interest rate risks. The instruments used include interest rate swaps and forward contracts (net settled in pesos) and options. The aforementioned instruments are measured at fair value and were recognized in the Consolidated Statement of Financial Position in the item “Derivative instruments”. Changes in fair values were recognized in the Consolidated Statement of Profit or Loss in “Gains on financial assets and liabilities at fair value through profit or loss, net”.
|  | 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.
The notional amounts of foreign currency forward transactions, stated in US Dollars (US$) and in Euros, as applicable, as well as the base value of interest rate swaps and put options taken are reported below:
|  | December 31, 2023 |  |  | December 31, 2022 |
Foreign Currency Forwards |  |  |  |  |  |  |  |
Foreign currency forward purchases - US$ |  |  | 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.
5.3. Equity instruments
|  | 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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