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FINANCE LEASES - Finance Lease Receivables (Details) - ARS ($) $ in Thousands | Dec. 31, 2021 | Dec. 31, 2020
--- | --- | ---
Financial Lease Receivables |  |
Finance lease receivable | $ 10,106,509 | $ 6,170,344
Unearned financial income | (4,109,689) | (1,806,455)
Net investment in the lease | 5,996,820 | 4,363,889
Finance Lease Receivables |  |
Financial Lease Receivables |  |
Allowance for losses | 161,634 | 381,823
Up to 1 year [member] |  |
Financial Lease Receivables |  |
Finance lease receivable | 3,520,064 | 2,992,814
More than a year up to two years |  |
Financial Lease Receivables |  |
Finance lease receivable | 2,958,537 | 1,660,243
From two to three years |  |
Financial Lease Receivables |  |
Finance lease receivable | 2,249,298 | 958,327
From three to five years |  |
Financial Lease Receivables |  |
Finance lease receivable | 1,363,729 | 537,179
More than five years [member] |  |
Financial Lease Receivables |  |
Finance lease receivable | $ 14,881 | $ 21,781

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- Definition The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Note Expiry date 2023-01-01 -Name IFRS -Number 7 -IssueDate 2021-01-01 -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 2021-03-24 + Details
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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 2021-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_94&doctype=Standard -URIDate 2021-03-24 + Details
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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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_94&doctype=Standard -URIDate 2021-03-24 + Details
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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 Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2021-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2021-en-r&anchor=para_94&doctype=Standard -URIDate 2021-03-24 + Details
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