Minimum cash and minimum capital (Tables)

12 Months Ended

Dec. 31, 2023

Minimum Cash And Minimum Capital [Abstract]


Accounts	December 31, 2023		December 31, 2022
Balances at the BCRA
BCRA – current account - not restricted		358,900,596		502,282,567
BCRA – special guarantee accounts – restricted		96,926,260		43,180,603

S UBTOTAL		455,826,856		545,463,170

Argentine Treasury Bonds in pesos, 0.7% Baldar Private rate. Maturity 11-23-2027		14,771,877		37,662,724
Argentine Treasury Bonds in pesos. Maturity 05-23-2027		32,406,871		100,997,240
Argentine Treasury Bonds in pesos. Maturity 08-23-2025		49,502,692		—
Treasury Bonds adjusted by 4.25% CER in pesos . Maturit y 12-13-2024		218,925,057		—
Treasury Bonds adjusted by 4% CER in pesos . Matur ity 10-14-2024		189,705,541		—
Treasury Bonds adjusted by 4.25% CER in pesos . Maturity 02-14-2025		56,074,420		—
Argentine Treasury Bond in dual currency. Maturity 06-30-2024		216,222,852		—
Others		791,192		57,721,176
Liquidity Bills – BCRA		60,435,133		1,505,491,903

S UBTOTAL		838,835,635		1,701,873,043
TOTAL		1,294,662,491		2,247,336,213

Table of Minimum Capital


Minimum capital requirements	December 31, 2023		December 31, 2022
Credit risk		222,092,365		219,153,734
Operational risk		90,508,105		88,131,816
Market risk		6,537,813		4,611,870
Incremental requirement (1)		17,505,613		—
Total capital		1,140,647,877		958,835,096

Excess capital		804,003,981		646,937,676

(1)

The increase observed in the minimum capital requirement for credit risk originates from the failure to comply with the maximum limit established by the BCRA for financing the

non-financial

public sector for 15 days in the month of December 2023, As established by the regulations, this

non-compliance

causes the increase in the minimum capital requirement for credit risk for an amount equivalent to 100% of the excess the relationship, starting from the month in which the breaches are recorded and as long as they remain, In the case of credit relationships, the calculation of the set aside will be carried out on the basis of the monthly average of the daily excesses, As of the date of issuance of these

Consolidated

Financial Statements, the aforementioned situation was regularized