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INSURANCE - Insurance contract assets (Details) - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022
LRC |  |
INSURANCE |  |
Opening insurance contract assets | $ 6,506 |
Cash flows |  |
Net balance as at 31 December | 1,020 | $ 6,506
Insurance contract assets |  |
INSURANCE |  |
Opening insurance contract assets | 1,096,286 | 370,752
Insurance revenue | 18,566,744 | 19,169,750
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | (5,013,964) | (5,401,607)
Insurance acquisition cashflows | (729,342) | (504,277)
Insurance service expenses | (5,743,306) | (5,905,884)
Insurance service result | 12,823,438 | 13,263,866
IAS29 + finance income from reinsurance contracts held | (5,878,613) | (3,456,063)
Total amounts recognised in comprehensive income | 6,944,825 | 9,807,803
Cash flows |  |
Premiums received | (13,244,962) | (15,215,670)
Claims and other directly attributable expenses paid | 5,520,455 | 5,713,558
Insurance acquisition cashflows | 870,461 | 419,843
Total cash flows | (6,854,046) | (9,082,269)
Net balance as at 31 December | 1,187,065 | 1,096,286
Insurance contract assets | LRC |  |
INSURANCE |  |
Opening insurance contract assets | 2,089,921 | 1,608,433
Insurance revenue | 18,566,744 | 19,169,750
Insurance service expenses |  |
Insurance acquisition cashflows | (729,342) | (504,277)
Insurance service expenses | (729,342) | (504,277)
Insurance service result | 17,837,402 | 18,665,473
IAS29 + finance income from reinsurance contracts held | (5,829,716) | (3,388,158)
Total amounts recognised in comprehensive income | 12,007,686 | 15,277,315
Cash flows |  |
Premiums received | (13,244,962) | (15,215,670)
Insurance acquisition cashflows | 870,461 | 419,843
Total cash flows | (12,374,501) | (14,795,827)
Net balance as at 31 December | 1,723,106 | 2,089,921
Insurance contract assets | Liability for incurred claim | Present value of future cash flow |  |
INSURANCE |  |
Opening insurance contract assets | (949,094) | (1,184,455)
Insurance service expenses |  |
Incurred claims and other directly attributable expenses |  | (5,410,292)
Insurance service expenses |  | (5,410,292)
Insurance service result |  | (5,410,292)
IAS29 + finance income from reinsurance contracts held |  | (67,905)
Total amounts recognised in comprehensive income |  | (5,478,197)
Cash flows |  |
Claims and other directly attributable expenses paid |  | 5,713,558
Total cash flows |  | 5,713,558
Net balance as at 31 December | (513,344) | (949,094)
Insurance contract assets | Liability for incurred claim | Risk adjustment for non-financial risk |  |
INSURANCE |  |
Opening insurance contract assets | (44,541) | (53,226)
Insurance service expenses |  |
Incurred claims and other directly attributable expenses |  | 8,685
Insurance service expenses |  | 8,685
Insurance service result |  | 8,685
Total amounts recognised in comprehensive income |  | 8,685
Cash flows |  |
Net balance as at 31 December | (22,697) | (44,541)
Insurance contract assets | Liability for insurance acquisition | Present value of future cash flow |  |
INSURANCE |  |
Opening insurance contract assets | (949,094) |
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | (5,035,808) |
Insurance service expenses | (5,035,808) |
Insurance service result | (5,035,808) |
IAS29 + finance income from reinsurance contracts held | (48,897) |
Total amounts recognised in comprehensive income | (5,084,705) |
Cash flows |  |
Claims and other directly attributable expenses paid | 5,520,455 |
Total cash flows | 5,520,455 |
Net balance as at 31 December | (513,344) | (949,094)
Insurance contract assets | Liability for insurance acquisition | Risk adjustment for non-financial risk |  |
INSURANCE |  |
Opening insurance contract assets | (44,541) |
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | 21,844 |
Insurance service expenses | 21,844 |
Insurance service result | 21,844 |
Total amounts recognised in comprehensive income | 21,844 |
Cash flows |  |
Net balance as at 31 December | $ (22,697) | $ (44,541)

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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2023-01-01 -Paragraph 105 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2023-en-r&anchor=para_105_a_ii&doctype=Standard -URIDate 2023-03-23 + Details
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