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v3.25.1

Financial assets at amortized cost (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial Assets at Amortized Cost [Abstract] |
Summary of Loans and Advances to Financial Institutions |
| December 31, 2024 |  | December 31, 2023
Loans and advances to financial institutions | 60,235,154 |  |  | 35,782,959 |
Allowances for ECL | (1,966,742) |  |  | (2,135,471) |
TOTAL | 58,268,412 |  |  | 33,647,488 |
Summary of Loans and Advances to Customers |
| December 31, 2024 |  | December 31, 2023
Credit Cards | 2,052,689,770 |  |  | 1,530,126,592 |
Notes | 1,098,210,199 |  |  | 692,636,024 |
Loans for the prefinancing and financing of exports | 1,003,823,052 |  |  | 333,614,287 |
Consumer loans | 814,048,729 |  |  | 330,607,096 |
Other financing | 810,925,119 |  |  | 451,036,300 |
Commercial papers | 730,263,083 |  |  | 316,217,724 |
Overdrafts | 643,005,825 |  |  | 384,385,683 |
Real estate mortgage | 234,142,459 |  |  | 172,913,557 |
Pledge loans | 178,348,891 |  |  | 96,545,542 |
Loans to employees | 44,164,421 |  |  | 22,361,108 |
Receivables from financial leases | 25,671,951 |  |  | 27,698,842 |
Documents purchased | 920,747 |  |  | 6,566,782 |
Allowances for ECL | (156,875,852) |  |  | (96,775,806) |
TOTAL | 7,479,338,394 |  |  | 4,267,933,731 |
The Group holds loans and other financing within a business model whose objective is collecting contractual cash flows.
Summary of Loans by Economic Activity | The tables below analyze our loan portfolio (broken down by performing and non-performing) according to the borrowers’ main economic activity as of December 31, 2024 and 2023. Where appropriate, loans to individuals are allocated to the economic activity of the borrower. Loans are stated before deduction of the allowance for loan losses and include loans and advances to all clients.
|  | December 31, 2024
|  | Loan portfolio (1)
|  | Performing |  | % |  | Non-performing |  | % |  | Total
|  | (in thousands of pesos, except percentages)
Consumer |  | 3,481,793,760 |  |  | 45.91 | % |  | 100,087,788 |  |  | 88.72 | % |  | 3,581,881,548 |
Other manufacturing |  | 1,119,865,854 |  |  | 14.77 | % |  | 4,166,912 |  |  | 3.69 | % |  | 1,124,032,766 |
Wholesale and retail trade |  | 617,831,686 |  |  | 8.15 | % |  | 856,509 |  |  | 0.76 | % |  | 618,688,195 |
Agricultural and livestock |  | 420,625,247 |  |  | 5.55 | % |  | 1,148,503 |  |  | 1.02 | % |  | 421,773,750 |
Mining products |  | 163,529,011 |  |  | 2.16 | % |  | 114,636 |  |  | 0.10 | % |  | 163,643,647 |
Electricity, oil,water and sanitary services |  | 136,383,301 |  |  | 1.80 | % |  | 112,455 |  |  | 0.10 | % |  | 136,495,756 |
Transport |  | 111,440,083 |  |  | 1.47 | % |  | 241,771 |  |  | 0.21 | % |  | 111,681,854 |
Services |  | 104,280,882 |  |  | 1.37 | % |  | 505,070 |  |  | 0.45 | % |  | 104,785,952 |
Financial sector |  | 60,235,154 |  |  | 0.79 | % |  | — |  |  | — | % |  | 60,235,154 |
Construction |  | 43,967,749 |  |  | 0.58 | % |  | 272,767 |  |  | 0.24 | % |  | 44,240,516 |
Government services |  | 960,927 |  |  | 0.01 | % |  | 3,799 |  |  | 0.01 | % |  | 964,726 |
Others |  | 1,323,682,150 |  |  | 17.44 | % |  | 5,308,112 |  |  | 4.70 | % |  | 1,328,990,262 |
|  | 7,584,595,804 |  |  | 100.00 | % |  | 112,818,322 |  |  | 100.00 | % |  | 7,697,414,126 |
|  | December 31, 2023
|  | Loan portfolio (1)
|  | Performing |  | % |  | Non-performing |  | % |  | Total
|  | (in thousands of pesos, except percentages)
Consumer |  | 2,014,879,775 |  |  | 46.60 | % |  | 63,137,051 |  |  | 82.35 | % |  | 2,078,016,826 |
Other manufacturing |  | 504,469,152 |  |  | 11.67 | % |  | 6,736,053 |  |  | 8.79 | % |  | 511,205,205 |
Wholesale and retail trade |  | 359,287,744 |  |  | 8.31 | % |  | 572,866 |  |  | 0.75 | % |  | 359,860,610 |
Mining products |  | 322,806,208 |  |  | 7.47 | % |  | 194,249 |  |  | 0.25 | % |  | 323,000,457 |
Agricultural and livestock |  | 214,729,088 |  |  | 4.97 | % |  | 1,310,231 |  |  | 1.71 | % |  | 216,039,319 |
Services |  | 81,031,633 |  |  | 1.87 | % |  | 282,822 |  |  | 0.37 | % |  | 81,314,455 |
Transport |  | 72,552,135 |  |  | 1.68 | % |  | 420,315 |  |  | 0.55 | % |  | 72,972,450 |
Financial sector |  | 35,782,960 |  |  | 0.83 | % |  | — |  |  | — | % |  | 35,782,960 |
Construction |  | 27,733,253 |  |  | 0.64 | % |  | 587,618 |  |  | 0.77 | % |  | 28,320,871 |
Electricity, oil,water and sanitary services |  | 23,655,781 |  |  | 0.55 | % |  | 5,895 |  |  | 0.01 | % |  | 23,661,676 |
Government services |  | 313,391 |  |  | 0.01 | % |  | 2,818 |  |  | 0.01 | % |  | 316,209 |
Others |  | 666,899,454 |  |  | 15.40 | % |  | 3,418,214 |  |  | 4.44 | % |  | 670,317,668 |
|  | 4,324,140,574 |  |  | 100.00 | % |  | 76,668,132 |  |  | 100.00 | % |  | 4,400,808,706 |
(1)Performing: Stage 1 y Stage 2; Non Performing: Stage 3
Summary of maturity analysis of finance lease payments receivable | The following table shows the total gross investment of the finance leases (leasing) and the present value of the minimum collections to be received thereunder:
| December 31, 2024 |  | December 31, 2023
| Total investment |  | Present value of minimum lease collections |  | Total investment |  | Present value of minimum lease collections
Term |  |  |  |  |  |  |
Up to 1 year | 15,055,680 |  |  | 5,979,926 |  |  | 19,578,450 |  |  | 5,660,933 |
From 1 to 2 years | 14,495,003 |  |  | 7,487,274 |  |  | 20,197,364 |  |  | 7,955,625 |
From 2 to 3 years | 10,521,814 |  |  | 6,563,738 |  |  | 14,779,283 |  |  | 6,710,041 |
From 3 to 4 years | 3,974,129 |  |  | 2,646,884 |  |  | 7,972,993 |  |  | 4,779,270 |
From 4 to 5 years | 2,659,573 |  |  | 2,220,798 |  |  | 2,848,324 |  |  | 2,592,973 |
More than 5 years | 1,040,932 |  |  | 773,331 |  |  | — |  |  | — |
TOTAL | 47,747,131 |  |  | 25,671,951 |  |  | 65,376,414 |  |  | 27,698,842 |
Principal |  |  | 24,989,716 |  |  |  |  | 26,292,421 |
Interest accrued |  |  | 682,235 |  |  |  |  | 1,406,421 |
TOTAL |  |  | 25,671,951 |  |  |  |  | 27,698,842 |
Summary of Reverse Repurchase Agreements |
| December 31, 2024 |  | December 31, 2023
BCRA repos | — |  |  | 2,618,426,757 |
Allowances for ECL | — |  |  | (2,771,360) |
TOTAL | — |  |  | 2,615,655,397 |
Summary of Debt securities |
| December 31, 2024 |  | December 31, 2023
Argentine Treasury Bond in pesos. Maturity 08-23-2025 | 125,492,302 |  |  | 107,798,424 |
Argentine Treasury Bond in pesos. Maturity 05-23-2027 | 24,039,592 |  |  | 70,570,093 |
Argentine Treasury Bond in pesos at 0.7% Badlar Private Rate. Maturity 11-23-2027 | 10,372,413 |  |  | 32,167,645 |
Allowances for ECL | (7,375,737) |  |  | (28,000,427) |
TOTAL | 152,528,570 |  |  | 182,535,735 |
Summary of Other Financial Assets |
| December 31, 2024 |  | December 31, 2023
Financial assets pledged as collateral (1) | 337,967,647 |  |  | 176,041,364 |
Sundry debtors | 144,335,268 |  |  | 107,559,147 |
Receivable from financial institution for spot transactions pending settlement | 64,541,525 |  |  | 2,007,555 |
Receivables from sale of ownership interest in Prisma Medios de Pago S.A. (2) | 34,869,174 |  |  | 88,138,521 |
Receivable from non-financial institution for spot transactions pending settlement | 9,746,206 |  |  | 1,904,520 |
Others | 657,095 |  |  | 276,761 |
Allowances for ECL | (1,806,480) |  |  | (3,089,931) |
TOTAL | 590,310,435 |  |  | 372,837,937 |
(1)Special guarantee current accounts opened at the BCRA for transactions related to the automated clearing houses and other similar entities; deposits pledged as collateral for activities related to credit card transactions in the country and abroad, and leases; and trust is composed of dollars in cash. (2)On October 1, 2021, the Bank, together with the other Class B Shareholders, gave notice of the exercise of the put option and therefore initiated the procedure to sell 49% of the capital stock in the company Prisma Medios de Pago S.A. On March 18, 2022, the transfer of all the remaining shareholding of the Bank in Prisma Medios de Pago S.A. was consummated for a price of US$40,038,122. Such amount will be paid as follows: (i) 30% in Pesos adjustable by CER (UVA) at an annual nominal rate of 15% and (ii) 70% in US Dollars at an annual nominal rate of 10% within a term of six years.

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