XML 38 R21.htm IDEA: XBRL DOCUMENT
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Tangible assets | 12 Months Ended
--- | ---
Dec. 31, 2024
Disclosure of detailed information about property, plant and equipment [abstract] |
Tangible assets | Tangible assets 13.1. Property and equipment
| December 31, 2024 |  | December 31, 2023
Real estate | 436,423,792 |  | 484,540,109
Furniture and facilities | 82,711,872 |  | 83,491,519
Right of use – Real Estate | 57,029,285 |  | 53,004,486
Machinery and equipment | 48,444,939 |  | 17,173,215
Works in progress | 19,862,736 |  | 8,884,230
Automobiles | 2,074,744 |  | 2,313,650
TOTAL | 646,547,368 |  | 649,407,209
Changes in the item for years 2024 and 2023 are included below:
|  |  |  |  |  |  |  |  |  |  | Impairment |  | Depreciation |  |
| Cost as of December 31, 2023 |  | Transfer to investment properties |  | Additions |  | Disposals (1) |  |  |  | Reversals |  | Accumulated as of December 31, 2023 |  | Transfer to investment properties |  | Disposals (1) |  | For the period |  | Accumulated as of December 31, 2024 |  | Carrying amount as of December 31, 2024
Real estate | 553,042,144 |  |  | (47,800,365) |  |  | 3,965,164 |  |  | 8,153,728 |  |  |  |  | 4,576,625 |  |  | 68,502,035 |  |  | (5,698,979) |  |  | 5,468,993 |  |  | 11,871,985 |  |  | 69,206,048 |  |  | 436,423,792 |
Furniture and facilities | 180,422,468 |  |  | — |  |  | 17,927,686 |  |  | 16,541,832 |  |  |  |  | — |  |  | 96,930,949 |  |  | — |  |  | 16,541,786 |  |  | 18,707,287 |  |  | 99,096,450 |  |  | 82,711,872 |
Rights of use – Real estate | 106,946,603 |  |  | — |  |  | 14,028,401 |  |  | 14,268,200 |  |  |  |  | — |  |  | 53,942,117 |  |  | — |  |  | 8,327,880 |  |  | 4,063,282 |  |  | 49,677,519 |  |  | 57,029,285 |
Machinery and equipment | 34,984,084 |  |  | — |  |  | 53,892,251 |  |  | 11,228,689 |  |  |  |  | — |  |  | 17,810,869 |  |  | — |  |  | 11,230,344 |  |  | 22,622,182 |  |  | 29,202,707 |  |  | 48,444,939 |
Work in progress | 8,884,230 |  |  | — |  |  | 17,446,861 |  |  | 6,468,355 |  |  |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 19,862,736 |
Automobiles | 5,468,044 |  |  | — |  |  | 723,660 |  |  | 442,940 |  |  |  |  | — |  |  | 3,154,394 |  |  | — |  |  | 240,416 |  |  | 760,042 |  |  | 3,674,020 |  |  | 2,074,744 |
Total | 889,747,573 |  |  | (47,800,365) |  |  | 107,984,023 |  |  | 57,103,744 |  |  |  |  | 4,576,625 |  |  | 240,340,364 |  |  | (5,698,979) |  |  | 41,809,419 |  |  | 58,024,778 |  |  | 250,856,744 |  |  | 646,547,368 |
|  |  |  |  |  |  |  |  | Impairment |  | Depreciation |  |
| Cost as of December 31, 2022 |  |  |  | Additions |  | Disposals (1) |  | Loss |  | Reversals |  | Accumulated as of December 31, 2022 |  |  |  | Disposals (1) |  | For the period |  | Accumulated as of December 31, 2023 |  | Carrying amount as of December 31, 2023
Real estate | 545,402,595 |  |  |  |  | 15,759,793 |  |  | 8,813,919 |  |  | 1,735,867 |  |  | 2,429,542 |  |  | 65,217,886 |  |  |  |  | 8,540,645 |  |  | 11,824,794 |  |  | 68,502,035 |  |  | 484,540,109 |
Furniture and facilities | 173,938,549 |  |  |  |  | 14,858,656 |  |  | 8,374,737 |  |  | — |  |  | — |  |  | 87,347,699 |  |  |  |  | 8,361,929 |  |  | 17,945,179 |  |  | 96,930,949 |  |  | 83,491,519 |
Rights of use – Real estate | 93,930,002 |  |  |  |  | 20,795,120 |  |  | 7,778,519 |  |  | — |  |  | — |  |  | 54,220,934 |  |  |  |  | 5,509,446 |  |  | 5,230,629 |  |  | 53,942,117 |  |  | 53,004,486 |
Machinery and equipment | 46,958,668 |  |  |  |  | 10,576,312 |  |  | 22,550,896 |  |  | — |  |  | — |  |  | 25,809,289 |  |  |  |  | 22,550,897 |  |  | 14,552,477 |  |  | 17,810,869 |  |  | 17,173,215 |
Work in progress | 22,175,719 |  |  |  |  | 9,449,544 |  |  | 22,741,033 |  |  | — |  |  | — |  |  | — |  |  |  |  | — |  |  | — |  |  | — |  |  | 8,884,230 |
Automobiles | 4,634,513 |  |  |  |  | 1,171,940 |  |  | 338,409 |  |  | — |  |  | — |  |  | 2,735,505 |  |  |  |  | 276,674 |  |  | 695,563 |  |  | 3,154,394 |  |  | 2,313,650 |
Total | 887,040,046 |  |  |  |  | 72,611,365 |  |  | 70,597,513 |  |  | 1,735,867 |  |  | 2,429,542 |  |  | 235,331,313 |  |  |  |  | 45,239,591 |  |  | 50,248,642 |  |  | 240,340,364 |  |  | 649,407,209 |
(1)Includes write-off of fully depreciated items and finalized constructions. As mentioned in note 2.3.12, as of December 31, 2024, the recoverable value of Property and equipment exceeds its carrying amount. As of December 31, 2023, the impairment of certain assets recorded in the Property and equipment item was recognized for 4,576,625. 13.2. Investment properties Investment properties include pieces of real estate leased to third parties. The average term of lease agreements is 6 years. Subsequent renewals are negotiated with the lessee. The Group has classified these leases as operating leases, since these arrangements do not substantially transfer all risks and benefits inherent to the ownership of the assets. The rental income is recognized under “Other operating income” on a straight-line basis during the term of the lease. Below are the changes in investment properties:
|  |  |  |  | Impairment |  | Depreciation |  |
| Cost as of December 31, 2023 |  | Transfer to investment properties |  | Loss |  | Accumulated as of December 31, 2023 |  | Transfer to investment properties |  | For the period |  | Accumulated as of December 31, 2024 |  | Carrying amount as of December 31, 2024
Real estate | 140,534,065 |  |  | 47,800,365 |  |  | 37,136,276 |  |  | 9,543,542 |  |  | 5,698,979 |  |  | 2,692,311 |  |  | 17,934,832 |  |  | 133,263,322 |
Total | 140,534,065 |  |  | 47,800,365 |  |  | 37,136,276 |  |  | 9,543,542 |  |  | 5,698,979 |  |  | 2,692,311 |  |  | 17,934,832 |  |  | 133,263,322 |
|  |  |  |  |  | Impairment |  |  |  | Depreciation |  |
|  | Cost as of December 31, 2022 |  |  |  | Loss |  |  |  | Accumulated as of December 31, 2022 |  |  |  | For the period |  | Accumulated as of December 31, 2023 |  | Carrying amount as of December 31, 2023
Real estate |  | 141,053,024 |  |  |  |  | 518,959 |  |  |  |  | 7,206,963 |  |  |  |  | 2,336,579 |  |  | 9,543,542 |  |  | 130,990,523 |
Total |  | 141,053,024 |  |  |  |  | 518,959 |  |  |  |  | 7,206,963 |  |  |  |  | 2,336,579 |  |  | 9,543,542 |  |  | 130,990,523 |
As mentioned in note 2.3.12, as of December 31, 2024 and 2023, the recoverable value of investment properties does not exceed their carrying amount considering the impairment recorded at those dates in the properties detailed below. The impairment loss is disclosed in Note 31 – Other operating expenses, Loss from sale or impairment of investment properties and other non-financial assets.
| Impairment Loss
| December 31, 2024 |  | December 31, 2023
Real Estate - Torre BBVA | (16,683,862) |  |  | — |
Real Estate - Della Paolera | (10,877,934) |  |  | — |
Real Estate - Edificio Tesla | (8,605,852) |  |  | — |
Real Estate - Viamonte | (1,487,587) |  |  | (518,959) |
Total | (37,655,235) |  |  | (518,959) |

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