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FINANCE LEASES - Finance Lease Receivables (Details) - ARS ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
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Financial Lease Receivables |  |
Finance lease receivable | $ 36,724,295 | $ 69,203,487
Unearned financial income | (16,732,515) | (35,917,183)
Net investment in the lease | 19,991,780 | 33,286,304
Finance Lease Receivables |  |
Financial Lease Receivables |  |
Allowance for losses | 434,107 | 280,441
Up to 1 year [member] |  |
Financial Lease Receivables |  |
Finance lease receivable | 13,745,706 | 23,887,476
More than a year up to two years |  |
Financial Lease Receivables |  |
Finance lease receivable | 11,549,927 | 21,379,019
From two to three years |  |
Financial Lease Receivables |  |
Finance lease receivable | 7,928,815 | 14,563,649
From three to five years |  |
Financial Lease Receivables |  |
Finance lease receivable | 3,497,498 | 8,734,999
More than five years [member] |  |
Financial Lease Receivables |  |
Finance lease receivable | $ 2,349 | $ 638,344

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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 Expired 2023-01-01 -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 16 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b -URIDate 2023-03-23 + Details
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- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + 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 2023-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard -URIDate 2023-03-23 + 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 2023-01-01 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard -URIDate 2023-03-23 + Details
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