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CONSOLIDATED STATEMENTS OF CASH FLOWS - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023 | Dec. 31, 2022
Cash flow from operating activities |  |  |
Profit before tax | $ 441,080,385 | $ 682,307,668 | $ 375,932,109
Adjustments and other non-cash items | (487,549,439) | (2,545,037,376) | (1,067,046,743)
Depreciation and amortization | 79,611,677 | 62,448,521 | 74,412,260
Net impairment loss of financial assets | 290,406,994 | 290,935,480 | 214,784,580
Accrued interest | (2,922,890,116) | (3,542,699,530) | (2,304,753,736)
Exchange rate | 541,852,227 | (1,247,476,057) | (8,219,631)
Loss on net monetary position | 1,421,247,270 | 1,804,868,429 | 905,994,003
Gain on sale of Prisma Medios de Pagos S.A. (see Note 6.5.) | 0 | 0 | (3,392,691)
Other adjustments | 102,222,509 | 86,885,781 | 54,128,472
Net increases (decreases) in operating assets: | (8,781,460,009) | (10,156,166,531) | (7,273,004,330)
Financial assets at fair value through profit or loss (FVTPL) | 135,910,873 | (630,070,749) | (214,869,197)
Financial assets at amortized cost |  |  |
Other financial assets | (585,690,715) | (553,470,799) | (314,309,658)
Loans and advances to financial institutions | (44,279,082) | (33,260,111) | (5,306,308)
Loans and advances to customers | (6,750,666,479) | (4,660,460,953) | (3,144,825,777)
Loans and advances to government sector | (1,151,102) | (1,077,758) | (9,006)
Loans and advances to central bank | 0 | 57,779 | (80,331)
Reverse repurchase agreements | 1,046,814,494 | (3,314,444,240) | 1,006,702,072
Debt securities | 30,007,165 | 73,916,303 | 5,855,759
Financial assets at fair value through other comprehensive income | (2,515,286,132) | (938,480,833) | (4,653,816,465)
Other assets | (97,119,031) | (98,875,170) | 47,654,581
Net increases (decreases) in operating liabilities: | 8,827,341,447 | 9,927,813,541 | 6,319,292,128
Financial liabilities at amortized cost |  |  |
Deposits from financial institutions | 17,181,908 | 7,448,076 | 1,481,393
Deposits from customers | 7,635,971,336 | 7,863,304,092 | 5,259,313,168
Deposits from government sector | 206,586,285 | 73,234,494 | (16,412,775)
Repurchase agreements | 8,030,197 | (11,654,723) | 5,453,712
Financial liabilities at FVTPL | (14,746,183) | 31,361,740 | 1,384,489
Other financial liabilities | 974,317,904 | 1,964,119,862 | 1,068,072,141
Income tax paid | (274,977,772) | (15,377,796) | (11,020,847)
Interest received | 4,735,719,954 | 6,793,039,316 | 4,293,902,152
Interest paid | (1,870,805,703) | (3,377,324,865) | (1,871,629,188)
Total cash flows generated by operating activities | 2,589,348,863 | 1,309,253,957 | 766,425,281
Cash flows from investing activities |  |  |
Payments: | (166,029,679) | (96,161,217) | (191,840,417)
Purchase of property and equipment, intangible assets and other assets | (164,525,453) | (91,783,378) | (111,280,464)
Other payments related to investment activities | (1,504,226) | (4,377,839) | (80,559,953)
Collections: | 3,633,976 | 2,533,639 | 7,709,775
Dividends received | 3,633,976 | 2,533,639 | 7,709,775
Total cash flows used in investing activities | (162,395,703) | (93,627,578) | (184,130,642)
Cash flows from financing activities |  |  |
Payments: | (114,415,612) | (90,253,305) | (61,436,682)
Dividends | (90,609,727) | (606,095) | (17,475,201)
Debt security payments - Capital | (10,729,920) | (1,231,274) | (5,069,086)
Payment of lease liabilities | (13,075,965) | (13,561,406) | (14,532,650)
Financing by local financial institutions | 0 | (74,854,530) | (24,359,745)
Collections: | 238,807,228 | 32,638,527 | 3,739,301
Debt securities issued - Capital | 99,271,683 | 30,821,854 | 0
Financing by local financial institutions | 101,954,554 | 0 | 0
Other collections related to financing activities | 37,580,991 | 1,816,673 | 3,739,301
Total cash flows generated/(used in) by financing activities | 124,391,616 | (57,614,778) | (57,697,381)
Effect of exchange rate changes on cash and cash equivalents | (541,852,227) | 1,247,476,057 | 8,219,631
Inflation effect on cash and cash equivalents | (1,674,416,805) | (1,925,745,984) | (1,407,545,700)
Total changes in cash and cash equivalents | 335,075,744 | 479,741,674 | (874,728,811)
Cash and cash equivalents at the beginning of the year (Note 4) | 2,488,330,006 | 2,008,588,332 | 2,883,317,143
Cash and cash equivalents at the end of the year (Note 4) | $ 2,823,405,750 | $ 2,488,330,006 | $ 2,008,588,332

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- Definition The cash inflow from dividends received, classified as investing activities. [Refer: Dividends received] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The effect of exchange rate changes on cash and cash equivalents held or due in a foreign currency. [Refer: Cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_25&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 28 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_28&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The gains (losses) representing the difference resulting from the restatement of non-monetary assets, owners' equity and items in the statement of comprehensive income and the adjustment of index linked assets and liabilities in hyperinflationary reporting. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 29 -IssueDate 2024-01-01 -Paragraph 9 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=29&code=ifrs-tx-2024-en-r&anchor=para_9&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The gain on the disposal of investments. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 98 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_98_d&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash flows from income taxes paid or refunded, classified as operating activities. [Refer: Income taxes paid (refund)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 35 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_35&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 14 -Subparagraph f -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_14_f&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in cash and cash equivalents after the effect of exchange rate changes on cash and cash equivalents held in foreign currencies. [Refer: Cash and cash equivalents; Effect of exchange rate changes on cash and cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_45&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for interest paid, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from interest received, classified as operating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 31 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_31&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition Adjustments to reconcile profit (loss) to net cash flow from (used in) operating activities that the entity does not separately disclose in the same statement or note. [Refer: Adjustments to reconcile profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 20 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_20&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow to acquire interests in joint ventures (other than payments for those instruments considered to be cash equivalents or those held for dealing or trading purposes), classified as investing activities. [Refer: Total for all joint ventures [member]] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 16 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_16_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow for payment of lease liabilities, classified as financing activities. [Refer: Lease liabilities] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_e&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash inflow from borrowings obtained. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_c&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The profit (loss) before tax expense or income. [Refer: Profit (loss)] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 28 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_28_b&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 8 -IssueDate 2024-01-01 -Paragraph 23 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=8&code=ifrs-tx-2024-en-r&anchor=para_23&doctype=Standard -URIDate 2024-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 5 -IssueDate 2024-01-01 -Paragraph 33 -Subparagraph b -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=5&code=ifrs-tx-2024-en-r&anchor=para_33_b_i&doctype=Standard -URIDate 2024-03-27 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 103 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_103&doctype=Standard -URIDate 2024-03-27 Reference 5: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 102 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_102&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The cash outflow to settle borrowings, classified as financing activities. [Refer: Borrowings] + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Name IAS -Number 7 -IssueDate 2024-01-01 -Paragraph 17 -Subparagraph d -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2024-en-r&anchor=para_17_d&doctype=Standard -URIDate 2024-03-27 + Details
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