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Tangible Assets | 12 Months Ended
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Dec. 31, 2023
Tangible Assets [Abstract] |
Tangible Assets | 13. Tangible assets 13.1. Property and equipment
|  | December 31, 2023 |  |  | December 31, 2022 |
Real estate |  |  | 222,508,262 |  |  |  | 220,508,196 |
Furniture and facilities |  |  | 38,340,588 |  |  |  | 39,763,849 |
Right of use – Real Estate |  |  | 24,340,475 |  |  |  | 18,235,014 |
Machinery and equipment |  |  | 7,886,204 |  |  |  | 9,712,120 |
Works in progress |  |  | 4,079,775 |  |  |  | 10,183,431 |
Automobiles |  |  | 1,062,464 |  |  |  | 872,053 |
TOTAL |  |  | 298,217,768 |  |  |  | 299,274,663 |
Changes in the item for years 2023 and 2022 are included below:
|  |  |  |  |  |  |  |  |  |  | Impairmennt |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2022 |  |  | Additions |  |  | Disposals (1) |  |  | loss |  |  | Reversals |  |  | Accumulated as of December 31, 2022 |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2023 |  |  | Carrying amount as of December 31, 2023 |
Real estate |  |  | 250,457,251 |  |  |  | 7,237,139 |  |  |  | 4,047,487 |  |  |  | 797,137 |  |  |  | 1,115,683 |  |  |  | 29,949,055 |  |  |  | 3,921,995 |  |  |  | 5,430,127 |  |  |  | 31,457,187 |  |  |  | 222,508,262 |
Furniture and facilities |  |  | 79,875,253 |  |  |  | 6,823,323 |  |  |  | 3,845,808 |  |  |  | — |  |  |  | — |  |  |  | 40,111,404 |  |  |  | 3,839,926 |  |  |  | 8,240,702 |  |  |  | 44,512,180 |  |  |  | 38,340,588 |
Rights of use – Real estate |  |  | 43,134,100 |  |  |  | 9,549,439 |  |  |  | 3,572,015 |  |  |  | — |  |  |  | — |  |  |  | 24,899,086 |  |  |  | 2,530,022 |  |  |  | 2,401,985 |  |  |  | 24,771,049 |  |  |  | 24,340,475 |
Machinery and equipment |  |  | 21,564,142 |  |  |  | 4,856,805 |  |  |  | 10,355,720 |  |  |  | — |  |  |  | — |  |  |  | 11,852,022 |  |  |  | 10,355,720 |  |  |  | 6,682,721 |  |  |  | 8,179,023 |  |  |  | 7,886,204 |
Work in progress |  |  | 10,183,431 |  |  |  | 4,339,376 |  |  |  | 10,443,032 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 4,079,775 |
Automobiles |  |  | 2,128,239 |  |  |  | 538,173 |  |  |  | 155,402 |  |  |  | — |  |  |  | — |  |  |  | 1,256,186 |  |  |  | 127,053 |  |  |  | 319,413 |  |  |  | 1,448,546 |  |  |  | 1,062,464 |
Total |  |  | 407,342,416 |  |  |  | 33,344,255 |  |  |  | 32,419,464 |  |  |  | 797,137 |  |  |  | 1,115,683 |  |  |  | 108,067,753 |  |  |  | 20,774,716 |  |  |  | 23,074,948 |  |  |  | 110,367,985 |  |  |  | 298,217,768 |
|  |  |  |  |  |  |  |  |  |  |  |  |  | Impairment |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Additions |  |  | Disposals (1) |  |  | loss |  |  | Accumulated as of December 31, 2021 |  |  | Transfer to investment properties |  |  | Disposals (1) |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 251,274,349 |  |  |  | (11,218,254 | ) |  |  | 13,274,105 |  |  |  | 681,396 |  |  |  | 2,191,553 |  |  |  | 25,787,639 |  |  |  | (852,230 | ) |  |  | 681,400 |  |  |  | 5,695,046 |  |  |  | 29,949,055 |  |  |  | 220,508,196 |
Furniture and facilities |  |  | 76,868,344 |  |  |  | — |  |  |  | 5,285,188 |  |  |  | 2,278,279 |  |  |  | — |  |  |  | 34,387,046 |  |  |  | — |  |  |  | 2,278,279 |  |  |  | 8,002,637 |  |  |  | 40,111,404 |  |  |  | 39,763,849 |
Rights of use – Real estate |  |  | 40,221,233 |  |  |  | — |  |  |  | 5,481,451 |  |  |  | 2,568,584 |  |  |  | — |  |  |  | 19,361,921 |  |  |  | — |  |  |  | 749,122 |  |  |  | 6,286,287 |  |  |  | 24,899,086 |  |  |  | 18,235,014 |
Machinery and equipment |  |  | 31,632,714 |  |  |  | — |  |  |  | 5,800,014 |  |  |  | 15,868,586 |  |  |  | — |  |  |  | 18,953,524 |  |  |  | — |  |  |  | 15,868,594 |  |  |  | 8,767,092 |  |  |  | 11,852,022 |  |  |  | 9,712,120 |
Work in progress |  |  | 6,805,011 |  |  |  | — |  |  |  | 3,378,420 |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 10,183,431 |
Automobiles |  |  | 1,651,357 |  |  |  | — |  |  |  | 513,018 |  |  |  | 36,136 |  |  |  | — |  |  |  | 1,075,490 |  |  |  | — |  |  |  | 49,424 |  |  |  | 230,120 |  |  |  | 1,256,186 |  |  |  | 872,053 |
Total |  |  | 408,453,008 |  |  |  | (11,218,254 | ) |  |  | 33,732,196 |  |  |  | 21,432,981 |  |  |  | 2,191,553 |  |  |  | 99,565,620 |  |  |  | (852,230 | ) |  |  | 19,626,819 |  |  |  | 28,981,182 |  |  |  | 108,067,753 |  |  |  | 299,274,663 |
( 1 ) | Includes write-off of fully depreciated items and finalized constructions.
Based on the reports prepared by the independent appraiser relied upon by the Bank to assess the impairment of its property, it was determined that the carrying amount of some properties mentioned below exceeded their recoverable value, and, as a result, the carrying amount were written down to the recoverable value. The impairment loss is disclosed in Note 34 – Depreciation and amortization, Loss from sale or impairment of property and equipment. The impairment for assets recorded under the item “Property and equipment” is disclosed below:
|  | Impairment |
Properties |  | December 31, 2023 |  |  | December 31, 2022 |
Real Estate - Balvanera |  |  | (715,099 | ) |  |  | — |
Real Estate - Libertador |  |  | (581,844 | ) |  |  | (1,091,829 | )
Real Estate - Local 1 Puerto Madero |  |  | (299,904 | ) |  |  | (412,880 | )
Real Estate - Local 5 Puerto Madero |  |  | (220,169 | ) |  |  | (257,704 | )
Real Estate - Cerro Las Rosas |  |  | (72,545 | ) |  |  | (155,386 | )
Real Estate - Mar del Plata |  |  | (70,756 | ) |  |  | (30,231 | )
Real Estate - Lavallol |  |  | (45,851 | ) |  |  | (66,958 | )
Real Estate – La Plata |  |  | (41,511 | ) |  |  | — |
Real Estate – Monte Grande |  |  | (39,227 | ) |  |  | (298,230 | )
Real Estate - Bahía Blanca |  |  | (14,750 | ) |  |  | (32,511 | )
Real Estate - Caleta Olivia, Santa Cruz |  |  | — |  |  |  | (74,473 | )
TOTAL |  |  | (2,101,656 | ) |  |  | (2,420,202 | )
13.2. Investment properties Investment properties include pieces of real estate leased to third parties. The average term of lease agreements is 6 years. Subsequent renewals are negotiated with the lessee. The Group has classified these leases as operating leases, since these arrangements do not substantially transfer all risks and benefits inherent to the ownership of the assets. The rental income is recognized under “Other operating income” on a straight-line basis during the term of the lease. Below are the changes in investment properties:
|  |  |  |  | Impairment |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2022 |  |  | L oss |  |  | Accumulated as of December 31, 2022 |  |  | For the period |  |  | Accumulated as of December 31, 2023 |  |  | Carrying amount as of December 31, 2023 |
Real estate |  |  | 64,773,716 |  |  |  | 238,314 |  |  |  | 3,309,546 |  |  |  | 1,072,992 |  |  |  | 4,382,538 |  |  |  | 60,152,864 |
Total |  |  | 64,773,716 |  |  |  | 238,314 |  |  |  | 3,309,546 |  |  |  | 1,072,992 |  |  |  | 4,382,538 |  |  |  | 60,152,864 |
|  |  |  |  |  |  |  |  |  |  | Depreciation |  |  |  |
|  | Cost as of December 31, 2021 |  |  | Transfer from property and equipment |  |  | Additions |  |  | Accumulated as of December 31, 2021 |  |  | Transfer from property and equipment |  |  | For the period |  |  | Accumulated as of December 31, 2022 |  |  | Carrying amount as of December 31, 2022 |
Real estate |  |  | 18,498,773 |  |  |  | 11,218,254 |  |  |  | 35,056,689 |  |  |  | 1,514,331 |  |  |  | 852,230 |  |  |  | 942,985 |  |  |  | 3,309,546 |  |  |  | 61,464,170 |
Total |  |  | 18,498,773 |  |  |  | 11,218,254 |  |  |  | 35,056,689 |  |  |  | 1,514,331 |  |  |  | 852,230 |  |  |  | 942,985 |  |  |  | 3,309,546 |  |  |  | 61,464,170 |
Based on the reports prepared by the independent appraiser relied upon by the Bank to assess the impairment of its property, it was determined that the carrying amount of some properties mentioned below exceeds their recoverable value, and, as a result, the carrying amount needs to be written down to the recoverable value. The impairment loss is disclosed in Note 31 – Other operating expenses, Loss from sale or impairment of investment properties and other non-financial assets.
The impairment for assets recorded under the item “Investment properties” is disclosed below:
|  | Impairment |
|  | December 31, 2023 |  |  | December 31, 2022 |
Real Estate - Viamonte |  |  | (238,314 | ) |  |  | — |
Total |  |  | (238,314 | ) |  |  | — |

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