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Fair value of financial instruments (Tables) | 12 Months Ended
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Dec. 31, 2024
Fair Value Of Financial Instruments [Abstract] |
Assets and Liabilities Measured at Fair Value | The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2024 is detailed below:
| Book value |  | Total fair value |  | Level 1 Fair value |  | Level 2 Fair value |  | Level 3 Fair value
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |
- Debt securities | 91,797,177 |  | 91,797,177 |  | 82,335,871 |  | 9,461,306 |  | —
- Derivatives | 9,863,462 |  | 9,863,462 |  | 861,433 |  | 9,002,029 |  | —
- Equity instruments | 8,904,312 |  | 8,904,312 |  | 8,904,312 |  | — |  | —
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |
- Debt securities | 2,461,681,262 |  | 2,461,681,262 |  | 2,388,045,118 |  | 70,848,550 |  | 2,787,594
- Equity instruments | 4,502,573 |  | 4,502,573 |  | — |  | 770,488 |  | 3,732,085
Total | 2,576,748,786 |  | 2,576,748,786 |  | 2,480,146,734 |  | 90,082,373 |  | 6,519,679
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |
Derivatives | 3,858,635 |  | 3,858,635 |  | — |  | 3,858,635 |  | —
Total | 3,858,635 |  | 3,858,635 |  | — |  | 3,858,635 |  | —
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2023 is detailed below:
| Book value |  | Total fair value |  | Level 1 Fair value |  | Level 2 Fair value |  | Level 3 Fair value |
Financial assets at fair value through profit or loss |  |  |  |  |  |  |  |  |  |
- Debt securities | 492,324,281 |  | 492,324,281 |  | 487,641,727 |  | 3,596,552 |  | 1,086,002 |
- Derivatives | 21,780,413 |  | 21,780,413 |  | — |  | 21,780,413 |  | — |
- Equity instruments | 8,640,277 |  | 8,640,277 |  | 8,640,277 |  | — |  | — |
Financial assets at fair value through other comprehensive income |  |  |  |  |  |  |  |  |  |
- Debt securities | 1,833,311,004 |  | 1,833,311,004 |  | 1,427,176,770 |  | 395,919,469 |  | 10,214,765 |
- Equity instruments | 4,322,577 |  | 4,322,577 |  | — |  | 941,205 |  | 3,381,372 |
Total | 2,360,378,552 |  | 2,360,378,552 |  | 1,923,458,774 |  | 422,237,639 |  | 14,682,139 |
Financial liabilities at fair value through profit or loss |  |  |  |  |  |  |  |  |  |
Trading liabilities | 22,495,621 |  | 22,495,621 |  | 22,484,421 |  | 11,200 |  | — |
Derivatives | 4,671,486 |  | 4,671,486 |  | — |  | 4,671,486 |  | — |
Total | 27,167,107 |  | 27,167,107 |  | 22,484,421 |  | 4,682,686 |  | — |
Transfers Between Hierarchy Levels From Level 2 to Level 1 | The following instruments measured at fair value were transferred from Level 2 to Level 1 of the fair value hierarchy as of December 31, 2024 and 2023:
| December 31, 2024 |  | December 31, 2023
Treasury Bonds adjusted by 1.55% CER in pesos maturing 07-26-2024 | — |  | 111,892,095
Treasury Bonds adjusted by 2.00% CER in pesos maturing 11-09-2026 | — |  | 74,004
Sensitivity Analysis of Securities, Sell Options, and Put-Underlying | The tables below show a sensitivity analysis for each of the above-mentioned securities:
Latest market price scenarios |  | Changes in final price
|  | ON REF2B |  | ON BSCPO |  | ON WNCMO |  | ON WNCLO |  |  |  |  |  |  |  |  |  |
+ 2% |  | 4.083 | % |  | 1.930 | % |  | 1.937 | % |  | 1.931 | % |  |  |  |  |  |  |  |  |  |
+ 5% |  | 10.208 | % |  | 4.824 | % |  | 4.842 | % |  | 4.828 | % |  |  |  |  |  |  |  |  |  |
+ 10% |  | 20.417 | % |  | 9.649 | % |  | 9.685 | % |  | 9.655 | % |  |  |  |  |  |  |  |  |  |
UVA |  | Changes in final price
Scenarios |  | ON REF2B |  |
+ 5% |  | 5.000 | % |  |
+ 10% |  | 10.000 | % |  |
+ 15% |  | 15.000 | % |  |
Badlar Privated rate |  | Changes in final price
|  | ON BSCPO |  | ON WNCMO |  | ON WNCLO |  |  |  |  |  |  |  |
5% |  | -0.0335 | % |  | -0.0284 | % |  | -0.0389 | % |  |  |  |  |  |  |  |
10% |  | -0.0670 | % |  | -0.0567 | % |  | -0.0778 | % |  |  |  |  |  |  |  |
15% |  | -0.1005 | % |  | -0.0851 | % |  | -0.1168 | % |  |  |  |  |  |  |  |
Reconciliation of Level 3 Assets and Liabilities | The following table shows a reconciliation between opening balances and final balances of Level 3 fair values as of December 31, 2024 and 2023:
| December 31, 2024 |  | December 31, 2023
Balance at the beginning of the fiscal year | 14,682,139 |  |  | 4,409,846 |
Private securities - Corporate bonds | (1,903,183) |  |  | 8,798,656 |
Debt securities at fair value through profit or loss - Private securities - Corporate bonds | (498,709) |  |  | 1,086,002 |
Equity instruments | 2,179,307 |  |  | 3,381,372 |
Net monetary inflation adjustment | (7,939,875) |  |  | (2,993,737) |
Balance at year-end | 6,519,679 |  |  | 14,682,139 |
Assets and Liabilities Not Measured At Fair Value | The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2024 is detailed below:
|  | Book value |  | Total fair value |  | Level 2 Fair value |  | Level 3 Fair value
Financial assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 2,823,405,750 |  |  | (a) |  | — |  |  | — |
Other financial assets |  | 590,310,435 |  |  | (a) |  | — |  |  | — |
Debt securities |  | 152,528,570 |  |  | 160,612,323 |  |  | 160,612,323 |  |  | — |
Loans and advances |  | 7,538,571,532 |  |  | 7,918,435,940 |  |  | 69,468,034 |  |  | 7,848,967,906 |
Financial liabilities |  |  |  |  |  |  |  |
Deposits |  | 9,929,679,125 |  | (b) | 3,272,641,896 |  |  | — |  |  | 3,272,641,896 |
Other financial liabilities |  | 1,195,339,210 |  |  | (a) |  | — |  |  | — |
Bank loans |  | 200,930,558 |  |  | 198,965,317 |  |  | 198,965,317 |  |  | — |
Debt securities issued |  | 115,898,590 |  |  | 117,281,355 |  |  | 117,281,355 |  |  | — |
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2023 is detailed below:
|  | Book value |  | Total fair value |  | Level 2 Fair value |  | Level 3 Fair value
Financial assets |  |  |  |  |  |  |  |
Cash and cash equivalents |  | 2,488,330,006 |  |  | (a) |  | — |  |  | — |
Other financial assets |  | 372,837,937 |  |  | (a) |  | — |  |  | — |
Debt securities |  | 182,535,735 |  |  | 211,594,214 |  |  | 211,594,214 |  |  | — |
Loans and advances |  | 4,301,897,429 |  | (c) | 4,079,647,373 |  |  | — |  |  | 4,079,647,373 |
Reverse repurchase agreements |  | 2,615,655,397 |  |  | (a) |  | — |  |  | — |
Financial liabilities |  |  |  |  |  |  |  |
Deposits |  | 7,925,054,235 |  | (b) | 1,833,397,449 |  |  | — |  |  | 1,833,397,449 |
Other financial liabilities |  | 976,139,925 |  |  | (a) |  | — |  |  | — |
Bank loans |  | 61,387,247 |  |  | 60,148,259 |  |  | 60,148,259 |  |  | — |
Debt securities issued |  | 27,910,020 |  |  | 28,404,015 |  |  | 28,404,015 |  |  | — |
a)The Group does not report the fair value as the accounting values are a reasonable approximation of the fair values. b)The balance of the Deposits item is made up of Time Deposits, with fair value Hierarchy Level 3 and the rest of the deposits, for which the fair value is not reported as it is considered similar to its accounting balance.

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