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ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Cash and Cash Equivalents (Detail) - ARS ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017
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ACCOUNTING STANDARDS AND BASIS OF PREPARATION |  |  |
Cash and due from banks | $ 26,403,099 | $ 51,822,372 | $ 25,205,323
Debt securities at fair value through profit or loss | 568,501 | 19,434,329 | 21,910,236
Money market funds | 964,884 | 1,008,466 | 1,546,426
Cash and cash equivalents | $ 27,936,484 | $ 72,265,167 | $ 48,661,985

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2019-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2019-en-r&anchor=para_45&doctype=Standard -URIDate 2019-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2019-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2019-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2019-03-27 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2019-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2019-en-r&anchor=para_54_i&doctype=Standard -URIDate 2019-03-27 + Details
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- Definition The amount of cash, cash equivalent, money market funds and debt securities value at fair value through profit and loss. + References No definition available. + Details
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- Definition Disclosure of significant accounting policies. + References No definition available. + Details
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- Definition Money Market Funds + References No definition available. + Details
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- Definition Reconciliation of Financial assets at fair value through profit or loss + References No definition available. + Details
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