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Income Tax (Tables) | 12 Months Ended
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Dec. 31, 2024
Income tax [Abstract] |
Summary of Current Income Tax Assets | Below is a breakdown of the current income tax assets disclosed in the statement of financial position:
| December 31, 2024 |  | December 31, 2023
Tax advances | 45,438,057 |  |  | 349,167 |
TOTAL | 45,438,057 |  |  | 349,167 |
Summary of Current Income Tax Liabilities | Below is a breakdown of the current income tax liabilities disclosed in the statement of financial position:
| December 31, 2024 |  | December 31, 2023
Income tax provision | 17,135,128 |  |  | 426,610,954 |
Tax advances | (2,573,657) |  |  | (7,392,376) |
Collections and withholdings | (787,449) |  |  | (750,788) |
TOTAL | 13,774,022 |  |  | 418,467,790 |
Deferred Income Tax Assets and Liabilities | The deferred tax assets and liabilities disclosed in the statement of financial position are as follows:
Account |  |  |  | Changes recognized in |  | As of December 31, 2024
| As of December 31, 2023 |  | Consolidated statement of profit or loss |  | Other comprehensive income |  | Deferred tax asset |  | Deferred tax liabilities
Allowance for loan losses |  | 66,149,028 |  |  | (17,353,276) |  |  | — |  |  | 48,795,752 |  |  | — |
Provisions |  | 77,535,032 |  |  | (21,493,729) |  |  | — |  |  | 56,041,303 |  |  | — |
Loan Commissions |  | 9,897,350 |  |  | 3,029,326 |  |  | — |  |  | 12,926,676 |  |  | — |
Expenses capitalized for tax purpose |  | (36,907,330) |  |  | (7,620,053) |  |  | — |  |  | — |  |  | (44,527,383) |
Property and equipment |  | (90,911,885) |  |  | 9,906,978 |  |  |  |  | — |  |  | (81,004,907) |
Investments in debt securities and equity instruments |  | (65,098,000) |  |  | 48,977,886 |  |  | 1,521,923 |  |  | — |  |  | (14,598,191) |
Inflation adjustment (see Note 11.4) |  | 2,776,485 |  |  | (2,709,258) |  |  | — |  |  | 67,227 |  |  | — |
Tax loss |  | 2,740,908 |  |  | 47,657,466 |  |  | — |  |  | 50,398,374 |  |  | — |
Others |  | 113 |  |  | (61) |  |  | — |  |  | 52 |  |  | — |
Balance |  | (33,818,299) |  |  | 60,395,279 |  |  | 1,521,923 |  |  | 168,229,384 |  |  | (140,130,481) |
Offsetting |  |  |  |  |  |  |  | (140,130,481) |  |  | 140,130,481 |
Net |  |  |  |  |  |  |  | 28,098,903 |  |  | — |
Account |  |  |  | Changes recognized in |  | As of December 31, 2023
| As of December 31, 2022 |  | Consolidated statement of profit or loss |  | Other comprehensive income |  | Deferred tax asset |  | Deferred tax liabilities
Allowance for loan losses |  | 81,141,588 |  |  | (14,992,560) |  |  | — |  |  | 66,149,028 |  |  | — |
Provisions |  | 85,541,940 |  |  | (8,006,908) |  |  | — |  |  | 77,535,032 |  |  | — |
Loan Commissions |  | 8,280,148 |  |  | 1,617,202 |  |  | — |  |  | 9,897,350 |  |  | — |
Expenses capitalized for tax purpose |  | (32,811,674) |  |  | (4,095,656) |  |  | — |  |  | — |  |  | (36,907,330) |
Property and equipment |  | (88,236,354) |  |  | (2,675,531) |  |  | — |  |  | — |  |  | (90,911,885) |
Investments in debt securities and equity instruments |  | (95,215,710) |  |  | 215,047,801 |  |  | (184,930,091) |  |  | — |  |  | (65,098,000) |
Inflation adjustment (see Note 11.4) |  | 16,851,957 |  |  | (14,075,472) |  |  | — |  |  | 2,776,485 |  |  | — |
Tax loss |  | 5,981,492 |  |  | (3,240,584) |  |  | — |  |  | 2,740,908 |  |  | — |
Others |  | (234,219) |  |  | 234,332 |  |  | — |  |  | 113 |  |  | — |
Balance |  | (18,700,832) |  |  | 169,812,624 |  |  | (184,930,091) |  |  | 159,098,916 |  |  | (192,917,215) |
Offsetting |  |  |  |  |  |  |  | (152,901,796) |  |  | 152,901,796 |
Net |  |  |  |  |  |  |  | 6,197,120 |  |  | (40,015,419) |
Income Tax Expense | Below are the main components of the income tax benefit in the consolidated statement of comprehensive income:
| December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Current Tax | (136,660,084) |  |  | (509,675,665) |  |  | (62,999,041) |
Deferred Tax | 60,395,279 |  |  | 169,812,624 |  |  | 80,113,241 |
Income tax recognized in the consolidated statement of profit or loss | (76,264,805) |  |  | (339,863,041) |  |  | 17,114,200 |
Income tax recognized in the consolidated statement of comprenhensive income | 169,658,849 |  |  | (184,930,091) |  |  | (4,839,879) |
Total income tax | 93,394,044 |  |  | (524,793,132) |  |  | 12,274,321 |
Reconciliation of Effective Tax Rate | Below is a reconciliation between the tax that would result from applying the current tax rate to the result before income tax and the income tax charge recorded in results as of December 31, 2024, 2023 and 2022:
| December 31, 2024 |  | December 31, 2023 |  | December 31, 2022
Profit before income tax | 441,080,385 |  | 682,307,668 |  | 375,932,109
Income tax rate | 35 | % |  | 35 | % |  | 35 | %
Income tax using the Bank’s income tax rate | 154,378,135 |  | 238,807,684 |  | 131,576,238
Tax-exempt income | (5,046,526) |  | (4,035,063) |  | (1,007,349)
Non-deductible expenses | 2,393,524 |  | 5,540,479 |  | 1,036,102
Other | 67,800 |  | (84,226) |  | (1,473,226)
Net monetary inflation adjustment | 690,318,492 |  | 911,255,310 |  | 411,884,383
Subtotal | 842,111,425 |  | 1,151,484,184 |  | 542,016,148
Inflation adjustment for tax purposes (see Note 11.6) | (773,960,520) |  | (811,621,143) |  | (558,520,266)
Other | 8,113,900 |  | — |  | (610,082)
Income tax expense (benefit) | 76,264,805 |  | 339,863,041 |  | (17,114,200)
Effective tax rate | 17 | % |  | 50 | % |  | (5 | %)

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