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FAIR VALUES - Fair Equity Instruments (Details) - ARS ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
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Equity investments |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | $ 268,960 | $ 305,851
Grupo Financiero Galicia S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 5,026 | 31,699
Pampa Holding S.A |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 46,530 | 48,116
Loma Negra S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 33,016 | 31,334
YPF S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 45,593 | 18,755
Ternium Argentina S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 13,738 | 65,160
Aluar S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 54,284 | 35,337
Transener S.A. |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 5,564 | 14,200
Others |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | $ 65,209 | $ 61,250

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- Definition The amount of financial assets that are measured at fair value and for which gains (losses) are recognised in profit or loss. A financial asset shall be measured at fair value through profit or loss unless it is measured at amortised cost or at fair value through other comprehensive income. A gain (loss) on a financial asset measured at fair value shall be recognised in profit or loss unless it is part of a hedging relationship, it is an investment in an equity instrument for which the entity has elected to present gains and losses in other comprehensive income or it is a financial asset measured at fair value through other comprehensive income. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 8 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_8_a&doctype=Standard -URIDate 2021-03-24 + Details
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