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Loans (Tables) | 12 Months Ended
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Dec. 31, 2020
Loans |
Summary of loan portfolio according to classification and subsequent measurement |
|  | December 31, |  | December 31,
|  | 2020 |  | 2019
Loans at amortized cost |  | 4,911,397 |  | 5,892,997
Interest receivable |  | 27,350 |  | 41,757
Loss allowances |  | (41,165) |  | (99,307)
Unearned interest and deferred fees |  | (5,884) |  | (12,114)
Loans at amortized cost, net |  | 4,891,698 |  | 5,823,333
Loans at fair value through profit or loss (1) |  | 4,949 |  | —
Loans, net |  | 4,896,647 |  | 5,823,333
Schedule of fixed and floating interest rate distribution of the loan portfolio | The fixed and floating interest rate distribution of the loan portfolio is as follows:
|  | December 31, |  | December 31,
|  | 2020 |  | 2019
Fixed interest rates |  | 2,544,544 |  | 2,757,333
Floating interest rates |  | 2,371,802 |  | 3,135,664
Total |  | 4,916,346 |  | 5,892,997
Schedule of carrying amounts and gains arising from the derecognition of these financial instruments | The carrying amounts and gains arising from the derecognition of these financial instruments are presented in the following table. These gains are presented within the line “Loss on financial instruments, net” in the consolidated statement of profit or loss.
|  | Assignments and |  | Gains
|  | participations |  | (losses)
Carrying amount as of December 31, 2019 |  | 15,000 |  | 21
Carrying amount as of December 31, 2018 |  | 61,667 |  | (625)
Summary of modified financial assets |
|  | December 31, 2020
Gross carrying amount before modification |  | 8,829
Allowance loss before modification (1) |  | (1,796)
Net amortized cost before modification |  | 7,033
Gross carrying amount after modification |  | 8,829
Allowance loss after modification (2) |  | (1,802)
Net amortized cost after modification |  | 7,027
(1) Expected credit loss for 12 months. (2) Expected credit loss within the life of the financial asset.
Summary of information related to loans granted to shareholders |
|  | December 31, |  | December 31, |
|  | 2020 |  | 2019 |
Class A and B shareholder loans |  | 522,316 |  | 664,447 |
% Loans to class A and B shareholders over total loan portfolio |  | 11 | % | 11 | %
% Class A and B stockholders with loans over number of class A and B stockholders |  | 12 | % | 11 | %

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