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Financial assets at fair value through other comprehensive income (Tables) | 12 Months Ended
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Dec. 31, 2024
Financial assets at fair value through other comprehensive income [abstract] |
Summary of Debt Securities |
| December 31, 2024 |  | December 31, 2023
Government securities | 2,262,027,285 |  |  | 1,136,448,130 |
Financial assets pledged as collateral (1) | 125,000,331 |  |  | 380,367,224 |
Private securities - Corporate bonds | 37,554,734 |  |  | 19,509,778 |
BCRA notes | 37,098,912 |  |  | — |
BCRA Internal Bills - USD | — |  |  | 151,937,663 |
BCRA Liquidity Bills | — |  |  | 131,713,790 |
Financial assets pledged as collateral – USD (2) | — |  |  | 13,334,419 |
TOTAL | 2,461,681,262 |  |  | 1,833,311,004 |
(1)Set up as collateral to operate with Rosario Futures Exchange (ROFEX), Bolsas y Mercados Argentinos SA (BYMA) and Mercado Abierto Electrónico S.A (MAE) on foreign currency forward transactions and futures contracts. The trust fund consists of government securities in pesos adjusted by CER with maturity 2025 and 2026 (T2X5, TX26 and TZXD5). As of December 31, 2023, it was composed of T2X4, T2X5 and TX26. (2)Financial assets pledged as collateral are composed of dollars in cash, Treasury Bonds (TV24D) and Private securities - Corporate bonds (LTP4, PQCOO y PCRH) as collateral for activities related to the transactions on MAE and BYMA. Debt exchange - March/June, 2023 In March 2023, the Bank participated in a voluntary debt exchange under section 11, Decree No. 331/2022 issued by the Ministry of Economy. The securities delivered or received under such swap were as follows:
Securities Delivered |  |
Description |  | Nominal values
Argentine Treasury Bill in pesos at discount. Maturity April 28, 2023 (LEDES S28A3) |  | 19,027,714,460 |
Argentine Treasury Bill in pesos adjusted by CER at discount. Maturity May 19, 2023 (LECER X19Y3) |  | 7,000,000,000 |
Argentine Treasury Bill in pesos at discount. Maturity May 31, 2023 (LEDES S31Y3) |  | 6,840,800,244 |
Argentine Treasury Bill in pesos at discount. Maturity June 30, 2023 (LEDES S30J3) |  | 5,532,343,136 |
Securities Received |  |
Description |  | Nominal values
Argentine Treasury Bond in pesos adjusted by CER 3.75%. Maturity April 14, 2024 (T3X4P) |  | 13,237,176,685 |
Argentine Treasury Bond in pesos adjusted by CER 4%. Maturity October 14, 2024 (T4X4P) |  | 17,649,568,913 |
Argentine Treasury Bond in pesos adjusted by CER 4.25%. Maturity February 14, 2025 (T2X5P) |  | 13,237,176,685 |
In June 2023, the Bank participated in a voluntary debt swap under section 11, Presidential Decree No. 331/2022 issued by the Ministry of Economy. The securities delivered or received under such swap were as follows:
Securities Delivered |  |
Description |  | Nominal values
Argentine Treasury Bill in pesos adjusted by CER at discount. Maturity June 16, 2023 (LECER X16J3) |  | 2,159,998,000
Argentine Treasuty Bill in pesos adjusted by CER at discount. Maturity July 18, 2023 (LECER X18L3) |  | 35,863,500,000
Argentine Treasury Bonds in pesos adjusted by CER 1.45%. Maturity August 13, 2023 (T2X3) |  | 3,622,490,577
Securities Received |  |
Description |  | Nominal values
Argentine Treasury Bond in pesos adjusted by CER 4.25%. Maturity December 13, 2024 (T5X4P) |  | 71,442,000,014 |
In addition, the Bank purchased put options from the BCRA. These options grant the Bank an opportunity to sell (put option) the underlying asset at a price determined by the BCRA applicable regulations. In these transactions, options may be exercised up to the day prior to the maturity date of the underlying asset. On July 18, 2024, the Bank undertook the bidding process for terminating the liquidity options related to government securities issued by the BCRA and existing in the Bank’s portfolio (Communications “B” 12,847 and “A” 7,546). As a result of such process, put options for a face value of 546,974,473,392 were delivered. Debt exchange - August, 2024 In August 2024, the Bank participated in a voluntary debt exchange under section 11, Decree No. 331/2022 issued by the Ministry of Economy. The securities delivered or received under such swap were as follows:
Securities Delivered |  |
Description |  | Nominal values
Argentine Treasury Bond in pesos adjusted by CER 4.25%. Maturity February 14, 2025 (T2X5P) |  | 4,730,000,000 |
Argentine Treasury Bond in pesos adjusted by CER 4%. Maturity October 14, 2024 (T4X4P) |  | 14,420,000,000 |
Securities Received |  |
Description |  | Nominal values
Argentine Treasury Bills Capitalizable in Pesos. Maturity March 31, 2025 (LT S31M5P) |  | 21,939,229,119 |
Argentine Treasury Bonds in Pesos adjusted by CER. Maturity December 15, 2025 (BOND TZXD5P) |  | 56,422,237,648 |
Debt exchange - January, 2025 In January 2025, the Bank participated in a voluntary debt exchange under section 2, Decree No. 846/2024 issued by the Ministry of Economy. The securities delivered or received under such swap were as follows:
Securities Delivered |  |
Description |  | Nominal values
Argentine Treasury Bond in pesos adjusted by CER 4.25%. Maturity February 14, 2025 (BOND T2X5P) |  | 13,857,176,685 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity May 30, 2025 (LT S30Y5P) |  | 26,690,835,200 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity July 18, 2025 (LT S18J5P) |  | 50,000,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity July 30, 2025 (LT S30J5P) |  | 25,112,610,000 |
Argentine Treasury Bonds in Pesos adjusted by CER. Maturity June 30, 2025 (BOND TZX25P) |  | 3,000,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity August 29, 2025 (LT S29G5P) |  | 25,000,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity July 31, 2025 (LT S31L5P) |  | 175,850,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity September 12, 2025 (LT S12S5P) |  | 25,000,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity September 30, 2025 (LT S30S5P) |  | 50,000,000,000 |
Argentine Treasury Bonds Capitalizable in Pesos. Maturity October 17, 2025 (BOND T17O5P) |  | 100,000,000,000 |
Argentine Treasury Bills Capitalizable in Pesos. Maturity May 16, 2025 (LT S16Y5P) |  | 19,387,383,700 |
Securities Received |  |
Description |  | Nominal values
Argentine Treasury Bills Capitalizable in Pesos. Maturity November 10, 2025 (LT S10N5P) |  | 91,130,891,038 |
Argentine Treasury Bonds in Pesos Dual Rate. Maturity March 16, 2026 (TTM26P) |  | 163,702,463,045 |
Argentine Treasury Bonds in Pesos Dual Rate. Maturity June 30, 2026 (TTJ26P) |  | 163,702,463,045 |
Argentine Treasury Bonds in Pesos Dual Rate. Maturity September 15, 2026 (TTS26P) |  | 163,702,463,045 |
Argentine Treasury Bonds in Pesos Dual Rate. Maturity December 15, 2026 (TTD26P) |  | 163,702,463,038 |
Debt exchange - February, 2025 In February 2025, the Bank participated in a voluntary debt exchange under section 2, Decree No. 846/2024 issued by the Ministry of Economy. The securities delivered or received under such swap were as follows:
Securities Delivered |  |
Description |  | Nominal values
Argentine Treasury Bills Capitalizable in Pesos. Maturity March 31, 2025 (LT S31M5P) |  | 42,927,187,195 |
Securities Received |  |
Description |  | Nominal values
Argentine Treasury Bills Capitalizable in Pesos. Maturity November 10, 2025 (LT S10N5P) |  | 64,312,653,526 |
Summary of Equity Instruments |
| December 31, 2024 |  | December 31, 2023
Compensadora Electrónica S.A. | 2,436,994 |  |  | 1,941,974 |
Mercado Abierto Electrónico S.A. | 1,011,785 |  |  | 1,114,544 |
Banco Latinoamericano de Exportaciones S.A. | 735,975 |  |  | 880,780 |
Seguro de Depósitos S.A. | 268,270 |  |  | 314,132 |
Others | 49,549 |  |  | 71,147 |
TOTAL | 4,502,573 |  |  | 4,322,577 |

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