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ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Cash and Cash Equivalents (Detail) - ARS ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021 | Dec. 31, 2020
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ACCOUNTING STANDARDS AND BASIS OF PREPARATION |  |  |
Cash and due from banks | $ 48,399,468 | $ 63,452,161 | $ 107,832,923
Debt securities at fair value through profit or loss | 5,610,509 | 20,265,790 | 5,494,141
Money Market Funds | 390,860 | 3,410,049 | 2,713,997
Cash and cash equivalents | $ 54,400,837 | $ 87,128,000 | $ 116,041,061

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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 2021-01-01 -Paragraph 45 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=7&code=ifrs-tx-2021-en-r&anchor=para_45&doctype=Standard -URIDate 2021-03-24 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2021-01-01 -Paragraph B13 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2021-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2021-03-24 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 54 -Subparagraph i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_54_i&doctype=Standard -URIDate 2021-03-24 + 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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