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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2021
INCOME TAX |
Summary of reconciliation between the tax charge to income result from applying current tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2021 |  | 12/31/2020 |  | 12/31/2019 |
Income before taxes |  | (1,456,451) | ​ | 6,298,013 |  | (4,078,880) | ​
Tax rate |  | 28 | % | 30 | % | 30 | %
Income for the year at tax rate |  | 400,556 | ​ | (1,889,404) | ​ | 1,223,664 | ​
Permanent differences at tax rate: |  | ​ | ​ | ​ |  |  | ​
Contribution SGR (Mutual Guarantee Societies) |  | 288,750 | ​ | 490,726 |  | — | ​
Tax inflation adjustment |  | (112,015) | ​ | 21,798 | ​ | 344,519 | ​
Income tax return FY 2019 |  | (26,496) | ​ | 25,852 | ​ | — | ​
Effect of tax rate change on deferred tax | ​ | (761,691) | ​ | 860,399 | ​ | — | ​
Non-deductible results |  | (69,011) | ​ | (523,258) | ​ | (1,914,841) | ​
Income tax |  | (279,907) | ​ | (1,013,887) |  | (346,658) | ​
Summary of net position of deferred tax | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2021 |  | 12/31/2020
Deferred tax assets |  | 3,234,956 |  | 5,005,051
Deferred tax liability |  | (61,736) |  | (63,403)
Net assets by deferred tax |  | 3,173,220 |  | 4,941,648
​ | ​ | ​ | ​ | ​
Deferred taxes to be recovered in more than 12 months |  | 1,606,518 |  | 2,547,060
Deferred taxes to be recovered in 12 months |  | 1,628,438 |  | 2,457,991
Subtotal – Deferred tax assets |  | 3,234,956 |  | 5,005,051
Deferred taxes to be paid in more than 12 months |  | (84,871) |  | (98,324)
Deferred taxes to be paid in 12 months |  | 23,135 |  | 34,921
Subtotal – Deferred tax liabilities |  | (61,736) |  | (63,403)
Total Net Assets by deferred Tax |  | 3,173,220 |  | 4,941,648
Summary of deferred tax assets / (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2020 | ​ | to Income/OCI | ​ | 12/31/2021
Intangible assets |  | (1,473,206) |  | 16,650 |  | (1,456,556)
Retirement plans |  | 174,850 |  | (174,850) |  | —
Loan Loss Reserves |  | 3,287,076 |  | (1,775,050) |  | 1,512,026
Property, plant and equipment |  | (1,777,375) |  | (2,211,551) |  | (3,988,926)
Foreign Currency |  | (64,721) |  | 12,574 |  | (52,147)
Tax Loss Carry Forward |  | 339,113 |  | (3,605) |  | 335,508
Inflation adjustment credit | ​ | 3,808,363 | ​ | (1,837,392) | ​ | 1,970,971
Provisions | ​ | 213,099 | ​ | 91,040 | ​ | 304,139
Others |  | 434,449 |  | 4,113,756 |  | 4,548,205
Total |  | 4,941,648 |  | (1,768,428) |  | 3,173,220
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2019 | ​ | to Income | ​ | 12/31/2020
Intangible assets |  | (1,442,519) | ​ | (30,687) |  | (1,473,206)
Retirement plans |  | 173,569 | ​ | 1,281 |  | 174,850
Loan Loss Reserves |  | 1,892,349 | ​ | 1,394,727 |  | 3,287,076
Property, plant and equipment |  | (1,864,608) | ​ | 87,233 |  | (1,777,375)
Foreign Currency |  | (126,352) | ​ | 61,631 |  | (64,721)
Tax Loss Carry Forward |  | 339,113 | ​ | — |  | 339,113
Repo transactions | ​ | 3,067,683 | ​ | 740,680 | ​ | 3,808,363
Provisions | ​ | 402,898 | ​ | (189,799) | ​ | 213,099
Others |  | (48,341) | ​ | 482,790 |  | 434,449
Total |  | 2,393,792 |  | 2,547,856 |  | 4,941,648

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