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FAIR VALUES - Fair Equity Instruments (Details) - ARS ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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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 | $ 49,094 | $ 837,562
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 |  | 15,651
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 | 26,237 | 144,901
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 | 2,412 | 102,814
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 | 1,113 | 42,781
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 | 31 | 169,045
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 | 517 | 141,977
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 | 198 | 17,327
Edenor |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 5,799 | 145,309
Holcim Arg |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 7,218 | 4,416
Cedear SPDR Dow Jones Ind |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 1,803 | 1,731
Cedear SPDR S&P |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 1,528 | 1,348
Cedear Financial Select Sector |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | 1,430 | 1,423
Others |  |
Disclosure of fair value measurement of assets and liability [line items] |  |
Equity instruments measured at Fair Value with changes in profit or loss | $ 808 | $ 48,839

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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 2023-01-01 -Paragraph 8 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_8_a&doctype=Standard -URIDate 2023-03-23 + Details
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