FINANCE LEASES - Finance Lease Receivables (Details) - ARS ($) $ in Thousands	Dec. 31, 2020	Dec. 31, 2019
Financial Lease Receivables
Finance lease receivable	$ 4,087,900	$ 5,525,019
Unearned financial income	(1,196,789)	(1,186,642)
Net investment in the lease	2,891,111	4,338,377
Finance Lease Receivables
Financial Lease Receivables
Allowance for losses	252,961	111,708
Up to 1 year [member]
Financial Lease Receivables
Finance lease receivable	1,982,763	2,427,531
More than a year up to two years
Financial Lease Receivables
Finance lease receivable	1,099,924	1,589,098
From two to three years
Financial Lease Receivables
Finance lease receivable	634,899	906,156
From three to five years
Financial Lease Receivables
Finance lease receivable	355,885	574,490
More than 5 years
Financial Lease Receivables
Finance lease receivable	$ 14,429	$ 27,744

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expiry date 2021-01-01
-Name IFRS
-Number 7
-IssueDate 2020-01-01
-Paragraph 16
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2020-01-01

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- Definition

Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table.

+ References

No definition available.

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- Definition

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2020-01-01
-Paragraph 94
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_94&doctype=Standard
-URIDate 2020-01-01

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- Definition

The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

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- Definition

The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]

+ References

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