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INCOME TAX (Tables) | 12 Months Ended
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Dec. 31, 2022
INCOME TAX |
Summary of reconciliation between the tax charge to income result from applying current tax rate | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020 |
Income before taxes |  | (8,620,431) | ​ | (2,837,061) |  | 12,268,101 |
Tax rate |  | 34 | % | 28 | % | 30 | %
Income for the year at tax rate |  | (2,967,601) | ​ | (780,253) | ​ | 3,680,430 | ​
Permanent differences at tax rate: |  | ​ | ​ | ​ |  | ​ |
Contribution SGR (Mutual Guarantee Societies) |  | (187,991) | ​ | (562,465) |  | (955,901) |
Tax inflation adjustment |  | (2,187,304) | ​ | 218,198 | ​ | (42,460) | ​
Income tax return |  | 34,862 | ​ | 51,612 | ​ | (50,359) | ​
Effect of tax rate change on deferred tax | ​ | 1,712,213 | ​ | 1,483,722 | ​ | (1,675,998) | ​
Non-deductible results |  | 9,807 | ​ | 134,427 | ​ | 1,019,271 | ​
Income tax |  | (3,586,014) | ​ | 545,241 |  | 1,974,983 |
​
Summary of net position of deferred tax | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Deferred tax assets |  | 12,196,868 |  | 6,301,474
Deferred tax liability |  | (181,543) |  | (120,258)
Net assets by deferred tax |  | 12,015,325 |  | 6,181,216
​ | ​ | ​ | ​ | ​
Deferred taxes to be recovered in more than 12 months |  | 9,993,005 |  | 3,129,388
Deferred taxes to be recovered in 12 months |  | 2,203,863 |  | 3,172,086
Subtotal – Deferred tax assets |  | 12,196,868 |  | 6,301,474
Deferred taxes to be paid in more than 12 months |  | (810,164) |  | (165,323)
Deferred taxes to be paid in 12 months |  | 628,621 |  | 45,065
Subtotal – Deferred tax liabilities |  | (181,543) |  | (120,258)
Total Net Assets by deferred Tax |  | 12,015,325 |  | 6,181,216
​
Summary of deferred tax assets / (liabilities) | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2021 | ​ | to Income/OCI | ​ | 12/31/2022
Intangible assets |  | (2,837,272) |  | 63,842 |  | (2,773,430)
Loan Loss Reserves |  | 2,945,323 |  | (994,337) |  | 1,950,986
Property, plant and equipment |  | (7,770,156) |  | 5,174,798 |  | (2,595,358)
Foreign Currency |  | (101,579) |  | — |  | (101,579)
Tax Loss Carry Forward |  | 7,678,038 |  | 4,422,707 |  | 12,100,745
Inflation adjustment credit | ​ | 3,839,317 | ​ | (1,020,424) | ​ | 2,818,893
Provisions | ​ | 592,442 | ​ | (57,395) | ​ | 535,047
Others |  | 1,835,103 |  | (1,755,082) |  | 80,021
Total |  | 6,181,216 |  | 5,834,109 |  | 12,015,325
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | ​ |  | ​ |  | ​
​ | ​ | Balance at | ​ | (Charge)/Credit | ​ | Balance at
​ | ​ | 12/31/2020 | ​ | to Income | ​ | 12/31/2021
Intangible assets |  | (2,869,705) | ​ | 32,433 |  | (2,837,272)
Retirement plans |  | 340,596 | ​ | (340,596) |  | -
Loan Loss Reserves |  | 6,403,000 | ​ | (3,457,677) |  | 2,945,323
Property, plant and equipment |  | (3,462,205) | ​ | (4,307,951) |  | (7,770,156)
Foreign Currency |  | (126,072) | ​ | 24,493 |  | (101,579)
Tax Loss Carry Forward |  | 660,569 | ​ | 7,017,469 |  | 7,678,038
Repo transactions | ​ | 7,418,431 | ​ | (3,579,114) | ​ | 3,839,317
Provisions | ​ | 415,102 | ​ | 177,340 | ​ | 592,442
Others |  | 846,278 | ​ | 988,825 |  | 1,835,103
Total |  | 9,625,994 |  | (3,444,778) |  | 6,181,216
​
Summary of loss carryforward | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 12/31/2022 | ​
Year of generation | ​ | Amount | ​ | Year Due | ​ | Deferred Tax Assets | ​
2019 | ​ | 9,601 | ​ | 2024 | ​ | 3,360 | ​
2020 | ​ | 2,338 | ​ | 2025 | ​ | 818 | ​
2021 | ​ | 15,715,468 | ​ | 2026 | ​ | 5,500,414 | ​
2022 | ​ | 18,846,152 | ​ | 2027 | ​ | 6,596,153 | ​
Total | ​ | 34,573,558 | ​ | ​ | ​ | 12,100,745 | ​

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