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Credit risk exposure and allowances (Tables)

12 Months Ended

Dec. 31, 2023

Disclosure of impairment loss and reversal of impairment loss [abstract]

December 31, 2023


CREDIT RISK EXPOSURE - FINANCIAL ASSETS (1)	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Credit risk exposure			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure
Opening balance as of December 31, 2022		4,436,410,208			773,271,337			13,788,074			34,346,881			4,830,437			5,262,646,937

Transfers of financial assets:
Transfers from Stage 1 to Stage 2		(454,204,088	)		447,788,918			26			—			—			(6,415,144	)
Transfers from Stage 2 to Stage 1		305,242,199			(270,243,612	)		(1,559,295	)		—			—			33,439,292
Transfers from Stage 1 or 2 to Stage 3		(9,150,601	)		(72,992,270	)		(2,257,871	)		83,451,814			2,311,926			1,362,998
Transfers from Stage 3 to Stage 1 or 2		2,058,465			4,563,970			1,686,371			(8,423,833	)		(1,879,057	)		(1,994,084	)
Changes without transfers between Stages		920,180,536			756,570,636			2,658,213			(4,809,597	)		1,478,056			1,676,077,844
New financial assets originated		23,235,024,656			725,572,740			33,723,952			7,464,804			1,889,891			24,003,676,043
Repayments		(20,494,552,392	)		(564,338,184	)		(33,979,799	)		(12,268,821	)		(2,638,344	)		(21,107,777,540	)
Write-offs		—			—			—			(26,936,284	)		(1,019,114	)		(27,955,398	)
Foreign exchange		365,210,713			9,591,079			4,766,932			73,637			3,104,957			382,747,318
Inflation adjustment		(4,543,752,879	)		(864,173,295	)		(11,894,610	)		(41,512,146	)		(4,258,025	)		(5,465,590,955	)

Closing balance as of December 31, 2023		3,762,466,817			945,611,319			6,931,993			31,386,455			3,820,727			4,750,217,311

(1)	Refer to Note 35 for credit risk exposure of financial assets with stage allocation by asset classification.

December 31, 2022


CREDIT RISK EXPOSURE - FINANCIAL ASSETS (1)	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Credit risk exposure			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure
Opening balance as of December 31, 2021		4,533,794,214			729,570,690			30,795,224			39,966,621			18,392,458			5,352,519,207

Transfers of financial assets:
Transfers from Stage 1 to Stage 2		(471,166,432	)		482,206,643			2,641			—			—			11,042,852
Transfers from Stage 2 to Stage 1		361,905,499			(345,584,207	)		(418,187	)		—			—			15,903,105
Transfers from Stage 1 or 2 to Stage 3		(9,346,581	)		(52,958,334	)		(1,816,134	)		61,994,325			1,858,953			(267,771	)
Transfers from Stage 3 to Stage 1 or 2		2,091,028			4,823,237			947,303			(9,432,544	)		(1,011,910	)		(2,582,886	)
Changes without transfers between Stages		610,964,641			205,049,476			(13,498,252	)		(5,956,847	)		658,916			797,217,934
New financial assets originated		20,085,871,315			771,087,718			48,311,708			8,081,227			518,217			20,913,870,185
Repayments		(17,909,463,599	)		(547,140,224	)		(39,866,053	)		(11,013,592	)		(893,878	)		(18,508,377,346	)
Write-offs		—			—			—			(27,850,077	)		(11,462,315	)		(39,312,392	)
Foreign exchange		61,283,018			12,029,566			4,570,375			10,304			1,527,573			79,420,836
Inflation adjustment		(2,829,522,895	)		(485,813,228	)		(15,240,551	)		(21,452,536	)		(4,757,577	)		(3,356,786,787	)

Closing balance as of December 31, 2022		4,436,410,208			773,271,337			13,788,074			34,346,881			4,830,437			5,262,646,937

(1)	Refer to Note 35 for credit risk exposure of financial assets with stage allocation by asset classification.

December 31, 2023


CREDIT RISK EXPOSURE - LOAN COMMITMENTS AND FINANCIAL GUARANTEES	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Credit risk exposure			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure
Opening balance as of December 31, 2022		606,937,314			57,134,423			191,832			208,471			489			664,472,529

Transfers of loan commitments and financial guarantees:
Transfers from Stage 1 to Stage 2		(117,033,092	)		108,928,359			7,649			—			—			(8,097,084	)
Transfers from Stage 2 to Stage 1		100,495,003			(81,359,833	)		(30,835	)		—			—			19,104,335
Transfers from Stage 1 or 2 to Stage 3		(709,683	)		(517,389	)		(113	)		671,579			148			(555,458	)
Transfers from Stage 3 to Stage 1 or 2		209,870			248,687			123			(483,870	)		(9,876	)		(35,066	)
Changes without transfers between Stages		271,584,299			30,512,053			93,387			174,924			12,261			302,376,924
New loan commitments and financial guarantees originated		451,904,589			16,367,782			148,707			152,073			—			468,573,151
Expirations and repayments		(193,390,262	)		(24,122,220	)		(64,414	)		(250,417	)		(653	)		(217,827,966	)
Write-offs		—			—			—			(530	)		—			(530	)
Foreign exchange		108,579,161			9,420,482			44,942			—			—			118,044,585
Inflation adjustment		(643,162,381	)		(55,389,364	)		(211,226	)		(265,082	)		(2,023	)		(699,030,076	)

Closing balance as of December 31, 2023		585,414,818			61,222,980			180,052			207,148			346			647,025,344

December 31, 2022


CREDIT RISK EXPOSURE - LOAN COMMITMENTS AND FINANCIAL GUARANTEES	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Credit risk exposure			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure (collectively assessed)			Credit risk exposure (individually assessed)			Credit risk exposure
Opening balance as of December 31, 2021		500,543,138			38,639,453			590,752			234,797			237			540,008,377

Transfers of loan commitments and financial guarantees:
Transfers from Stage 1 to Stage 2		(125,190,524	)		118,328,083			—			—			—			(6,862,441	)
Transfers from Stage 2 to Stage 1		95,214,959			(81,010,762	)		(978	)		—			—			14,203,219
Transfers from Stage 1 or 2 to Stage 3		(727,737	)		(494,257	)		(4,970	)		588,186			9,517			(629,261	)
Transfers from Stage 3 to Stage 1 or 2		204,740			156,388			738			(409,953	)		(22,132	)		(70,219	)
Changes without transfers between Stages		278,863,704			12,288,151			(84,145	)		32,112			18,793			291,118,615
New loan commitments and financial guarantees originated		346,732,348			14,643,257			38,228			75,242			—			361,489,075
Expirations and repayments		(183,168,283	)		(17,189,849	)		(150,829	)		(176,439	)		—			(200,685,400	)
Write-offs		—			—			—			(374	)		—			(374	)
Foreign exchange		29,179,755			1,502,331			—			—			—			30,682,086
Inflation adjustment		(334,714,786	)		(29,728,372	)		(196,964	)		(135,100	)		(5,926	)		(364,781,148	)

Closing balance as of December 31, 2022		606,937,314			57,134,423			191,832			208,471			489			664,472,529

Disclosure of allowances

December 31, 2023


ALLOWANCES - FINANCIAL ASSETS	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Loss allowances			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances
Opening balance as of December 31, 2022		21,278,168			74,967,298			374,372			28,175,951			3,481,601			128,277,390

Transfers of financial assets:
Transfers from Stage 1 to Stage 2		(10,458,182	)		40,839,390			7			—			—			30,381,215
Transfers from Stage 2 to Stage 1		4,601,607			(18,707,615	)		(20,635	)		—			—			(14,126,643	)
Transfers from Stage 1 or 2 to Stage 3		(560,500	)		(21,638,516	)		(75,783	)		50,014,912			1,480,010			29,220,123
Transfers from Stage 3 to Stage 1 or 2		172,982			426,288			(16,775	)		(6,848,617	)		(1,267,677	)		(7,533,799	)
Changes without transfers between Stages		6,570,570			26,472,508			(19,127	)		15,023,374			1,880,271			49,927,596
New financial assets originated		80,902,829			50,520,565			903,554			4,751,953			1,287,423			138,366,324
Repayments		(70,188,532	)		(22,558,214	)		(884,843	)		(8,959,143	)		(1,973,698	)		(104,564,430	)
Write-offs		—			(1	)		—			(25,812,981	)		(981,656	)		(26,794,638	)
Foreign exchange		8,448,228			331,451			176,145			9,308			2,106,455			11,071,587
Inflation adjustment		(22,238,279	)		(77,594,326	)		(330,896	)		(33,708,572	)		(3,266,468	)		(137,138,541	)

Closing balance as of December 31, 2023 (1)		18,528,891			53,058,828			106,019			22,646,185			2,746,261			97,086,184

(1)	Impairment of financial assets detailed in the table above includes allowances on financial assets at FVOCI for 35,844,283.

December 31, 2022


ALLOWANCES - FINANCIAL ASSETS	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Loss allowances			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances
Opening balance as of December 31, 2021		19,922,314			73,349,548			3,645,643			31,582,428			16,876,102			145,376,035

Transfers of financial assets:
Transfers from Stage 1 to Stage 2		(9,918,677	)		39,428,960			286			—			—			29,510,569
Transfers from Stage 2 to Stage 1		4,559,146			(19,757,792	)		(31,218	)		—			—			(15,229,864	)
Transfers from Stage 1 or 2 to Stage 3		(560,627	)		(14,944,361	)		(499,358	)		33,819,212			525,877			18,340,743
Transfers from Stage 3 to Stage 1 or 2		109,384			506,059			410,240			(6,613,450	)		(410,483	)		(5,998,250	)
Changes without transfers between Stages		4,487,109			(7,577,618	)		(2,698,241	)		13,834,564			772,856			8,818,670
New financial assets originated		77,321,080			54,396,095			2,729,687			4,713,037			329,941			139,489,840
Repayments		(60,138,181	)		(8,736,857	)		(2,410,057	)		(7,624,830	)		(456,536	)		(79,366,461	)
Write-offs		—			(252	)		—			(24,857,498	)		(11,347,185	)		(36,204,935	)
Foreign exchange		630,201			384,091			178,769			5,898			1,102,037			2,300,996
Inflation adjustment		(15,133,581	)		(42,080,575	)		(951,379	)		(16,683,410	)		(3,911,008	)		(78,759,953	)

Closing balance as of December 31, 2022 (1)		21,278,168			74,967,298			374,372			28,175,951			3,481,601			128,277,390

(1)	Impairment of financial assets detailed in the table above includes allowances on financial assets at FVOCI for 40,311,459.

December 31, 2023


ALLOWANCES - LOAN COMMITMENTS AND FINANCIAL GUARANTEES	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Loss allowances			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances
Opening balance as of December 31, 2022		5,472,974			2,748,134			13,397			155,061			324			8,389,890

Transfers of loan commitments and financial guarantees:
Transfers from Stage 1 to Stage 2		(1,653,181	)		5,741,923			249			—			—			4,088,991
Transfers from Stage 2 to Stage 1		1,246,120			(4,322,909	)		(9,305	)		—			—			(3,086,094	)
Transfers from Stage 1 or 2 to Stage 3		(15,467	)		(90,550	)		(28	)		393,937			55			287,947
Transfers from Stage 3 to Stage 1 or 2		34,782			27,099			2,009			(387,328	)		(26,185	)		(349,623	)
Changes without transfers between Stages		(2,053,989	)		(1,037,861	)		6,780			212,782			30,593			(2,841,695	)
New loan commitments and financial guarantees originated		7,677,107			342,423			5,942			104,689			—			8,130,161
Repayments		(1,715,510	)		(471,833	)		(4,724	)		(155,151	)		(2,782	)		(2,350,000	)
Write-offs		—			—			—			(407	)		—			(407	)
Foreign exchange		918,539			50,832			1,130			—			—			970,501
Inflation adjustment		(5,219,426	)		(1,840,096	)		(12,533	)		(193,495	)		(1,751	)		(7,267,301	)

Closing balance as of December 31, 2023		4,691,949			1,147,162			2,917			130,088			254			5,972,370

December 31, 2022


ALLOWANCES - LOAN COMMITMENTS AND FINANCIAL GUARANTEES	Performing									Non performing						Total
	Stage 1			Stage 2						Stage 3						Total
	Loss allowances			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances (collectively assessed)			Loss allowances (individually assessed)			Loss allowances
Opening balance as of December 31, 2021		3,210,578			1,627,195			192,807			147,653			—			5,178,233

Transfers of loan commitments and financial guarantees:
Transfers from Stage 1 to Stage 2		(1,221,399	)		5,294,905			—			—			—			4,073,506
Transfers from Stage 2 to Stage 1		859,978			(3,416,695	)		(835	)		—			—			(2,557,552	)
Transfers from Stage 1 or 2 to Stage 3		(33,728	)		(82,105	)		(7,589	)		320,676			22,736			219,990
Transfers from Stage 3 to Stage 1 or 2		41,380			20,148			2,329			(296,191	)		(55,589	)		(287,923	)
Changes without transfers between Stages		984,086			454,802			(100,181	)		131,292			39,277			1,509,276
New loan commitments and financial guarantees originated		4,606,953			303,431			7,704			45,166			—			4,963,254
Repayments		(1,208,080	)		(445,142	)		(50,722	)		(102,568	)		—			(1,806,512	)
Write-offs		—			—			—			(324	)		—			(324	)
Foreign exchange		246,982			6,969			—			—			—			253,951
Inflation adjustment		(2,013,776	)		(1,015,374	)		(30,116	)		(90,643	)		(6,100	)		(3,156,009	)

Closing balance as of December 31, 2022		5,472,974			2,748,134			13,397			155,061			324			8,389,890