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v3.20.1

FAIR VALUES (Tables) | 12 Months Ended
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Dec. 31, 2019
FAIR VALUES |
Summary of fair values of financial assets and financial liabilities |
Financial Instruments as of 12/31/2019 |  | FV level 1 |  | FV level 2 |  | FV level 3 |  | Total
Assets |  |  |  |  |  |  |  |
- Cash and due from banks |  | 29,910 |  | — |  | — |  | 29,910
- Debt securities at fair value through profit or loss |  | 564,830 |  | — |  | 3,671 |  | 568,501
- Derivatives |  | 257,587 |  | — |  | — |  | 257,587
- Other financial assets |  | 1,101,531 |  | — |  | — |  | 1,101,531
- Other debt securities |  | 7,171,171 |  | — |  | — |  | 7,171,171
- Financial assets in guarantee |  | 4,924,540 |  | — |  | — |  | 4,924,540
- Investments in Equity Instruments |  | 5,796 |  | 8,783 |  | — |  | 14,579
Total Assets |  | 14,055,365 |  | 8,783 |  | 3,671 |  | 14,067,819
Liabilities |  |  |  |  |  |  |  |
- Liabilities at fair value through profit or loss |  | 189,554 |  | — |  | — |  | 189,554
- Other financial liabilities |  | 5,996,738 |  | — |  | — |  | 5,996,738
Total Liabilities |  | 6,186,292 |  | — |  | — |  | 6,186,292
Financial Instruments as of 12/31/2018 |  | FV level 1 |  | FV level 2 |  | FV level 3 |  | Total
Assets |  |  |  |  |  |  |  |
- Cash and due from banks |  | 15,997 |  | — |  | — |  | 15,997
- Debt securities at fair value through profit or loss |  | 5,761,365 |  | 17,485,964 |  | — |  | 23,247,329
- Derivatives |  | 24,496 |  | — |  | — |  | 24,496
- Other financial assets |  | 23,181 |  | — |  | — |  | 23,181
- Other debt securities |  | 173,134 |  | — |  | — |  | 173,134
- Financial assets in guarantee |  | 2,896,049 |  | — |  | — |  | 2,896,049
- Investments in Equity Instruments |  | 2,466 |  | 13,539 |  | — |  | 16,005
Total Assets |  | 8,896,688 |  | 17,499,503 |  | — |  | 26,396,191
Liabilities |  |  |  |  |  |  |  |
- Liabilities at fair value through profit or loss |  | 412,403 |  | — |  | — |  | 412,403
- Derivative instruments |  | — |  | 144,944 |  | — |  | 144,944
- Other financial liabilities |  | 4,472,991 |  | — |  | — |  | 4,472,991
- Financing received from the Argentine Central Bank and other financial institutions |  | 23,023 |  | — |  | — |  | 23,023
Total Liabilities |  | 4,908,417 |  | 144,944 |  | — |  | 5,053,361
Summary of reconciliation of the financial instruments |
FV level 3 |  | 12/31/2018 |  | Transfers(*) |  | Additions |  | Disposals |  | P/L |  | 12/31/2019
Assets |  |  |  |  |  |  |  |  |  |  |  |
- Debt securities at fair value through profit or loss |  | — |  | 3,671 |  | — |  | — |  | — |  | 3,671
Summary of difference between carrying amount and fair value of assets and liabilities |
Other Financial Instruments as of 12/31/2019 |  | Book value |  | Fair value |  | FV Level 1 |  | FV Level 2 |  | FV Level 3
Financial Assets |  |  |  |  |  |  |  |  |  |
-Cash and due from Banks |  | 26,373,189 |  | 26,373,189 |  | 26,373,189 |  | — |  | —
-Other financial assets |  | 995,335 |  | 995,335 |  | 995,335 |  | — |  | —
-Loans and other financing |  | 88,010,011 |  | 91,637,500 |  | — |  | — |  | 91,637,500
- Other Debt Securities |  | 3,287,385 |  | 3,370,171 |  | 3,370,171 |  | — |  | —
-Financial assets in guarantee |  | 409,164 |  | 409,164 |  | 409,164 |  | — |  | —
|  | 119,075,084 |  | 122,785,359 |  | 31,147,859 |  | — |  | 91,637,500
Financial Liabilities |  |  |  |  |  |  |  |  |  |
-Deposits |  | 89,008,177 |  | 89,009,817 |  | — |  | — |  | 89,009,817
-Repo transactions |  | 319,817 |  | 319,817 |  | 319,817 |  | — |  | —
-Other financial liabilities |  | 3,118,827 |  | 3,174,432 |  | 3,174,432 |  | — |  | —
-Financing received from the BCRA and other financial institutions |  | 9,017,597 |  | 8,778,079 |  | — |  | — |  | 8,778,079
- Unsubordinated Negotiable obligations |  | 6,086,475 |  | 6,086,475 |  | 6,086,475 |  | — |  | —
- Subordinated Negotiable Obligations |  | 2,119,888 |  | 2,368,114 |  | 2,368,114 |  | — |  | —
|  | 109,670,781 |  | 109,736,734 |  | 11,948,838 |  | — |  | 97,787,896
Other Financial Instruments as of 12/31/2018 |  | Book value |  | Fair value |  | FV Level 1 |  | FV Level 2 |  | FV Level 3
Financial Assets |  |  |  |  |  |  |  |  |  |
-Cash and due from Banks |  | 51,806,375 |  | 51,806,375 |  | 51,806,375 |  | — |  | —
-Other financial assets |  | 2,588,976 |  | 2,588,976 |  | 2,588,976 |  | — |  | —
-Loans and other financing |  | 118,771,635 |  | 138,529,292 |  | — |  | — |  | 138,529,292
- Other Debt Securities |  | 6,458,727 |  | 6,466,670 |  | 6,466,670 |  | — |  | —
-Financial assets in guarantee |  | 191,701 |  | 191,701 |  | 191,701 |  | — |  | —
|  | 179,817,414 |  | 199,583,014 |  | 61,053,722 |  | — |  | 138,529,292
Financial Liabilities |  |  |  |  |  |  |  |  |  |
-Deposits |  | 145,996,201 |  | 145,629,417 |  | — |  | — |  | 145,629,417
-Other financial liabilities |  | 2,091,405 |  | 2,091,405 |  | 2,091,405 |  | — |  | —
-Financing received from the BCRA and other financial institutions |  | 12,334,083 |  | 10,134,114 |  | 53,055 |  | — |  | 10,081,059
- Unsubordinated Negotiable obligations |  | 14,317,445 |  | 12,232,833 |  | 12,232,833 |  | — |  | —
- Subordinated Negotiable Obligations |  | 2,128,759 |  | 2,109,793 |  | 2,109,793 |  | — |  | —
|  | 176,867,893 |  | 172,197,562 |  | 16,487,086 |  | — |  | 155,710,476
Summary of equity instruments measured at fair value with changes in profit or loss |
|  | 12/31/2019 |  | 12/31/2018
YPF S.A. |  | — |  | 1,665
Grupo Financiero Galicia S.A. |  | 5,796 |  | 801
Loma Negra S.A. |  | — |  | —
Tenaris SA |  | — |  | —
Pampa Energía S.A. |  | — |  | —
Total |  | 5,796 |  | 2,466
Summary of equity instruments measured at fair value with changes in other comprehensive income |
|  | FV at |  | Loss |  | FV at
|  | 12/31/2018 |  | through OCI |  | 12/31/2019
MAE |  | 7,092 |  | (2,482) |  | 4,610
SEDESA |  | 2,483 |  | (869) |  | 1,614
COELSA |  | 1,414 |  | (495) |  | 919
PROVINCANJE |  | 417 |  | (145) |  | 272
CUYO AVAL SGR |  | 1,383 |  | (334) |  | 1,049
ARGENCONTROL |  | 193 |  | (68) |  | 125
LOS GROBO SGR |  | 321 |  | (251) |  | 70
IEBA SA |  | 93 |  | (32) |  | 61
Others |  | 143 |  | (80) |  | 63
Total |  | 13,539 |  | (4,756) |  | 8,783
|  |  |  |  |  | Exposure to |  |
|  | FV at |  | Income |  | changes in |  | FV at
|  | 12/31/2017 |  | through OCI |  | Purchasing Power |  | 12/31/2018
MAE |  | 10,470 |  | — |  | (3,378) |  | 7,092
SEDESA |  | 3,666 |  | — |  | (1,183) |  | 2,483
COELSA |  | 2,088 |  | — |  | (674) |  | 1,414
PROVINCANJE |  | 615 |  | — |  | (198) |  | 417
CUYO AVAL SGR |  | 505 |  | 1,229 |  | (351) |  | 1,383
ARGENCONTROL |  | 285 |  | — |  | (92) |  | 193
LOS GROBO SGR |  | 154 |  | 255 |  | (88) |  | 321
IEBA SA |  | 138 |  | — |  | (45) |  | 93
Others |  | 63 |  | 119 |  | (39) |  | 143
Total |  | 17,984 |  | 1,603 |  | (6,048) |  | 13,539

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