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LOANS AND OTHER FINANCING - Changes in gross carrying amount and corresponding expected credit losses (Details) - ARS ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2023 | Dec. 31, 2022
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | $ 728,474,749 |
Balance at the end of the year | 482,455,084 | $ 728,474,749
Gross carrying amount |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 766,535,154 | 1,004,058,771
Additions | 437,486,557 | 443,567,851
Disposals | (189,584,196) | (239,590,190)
Interest accrual | 68,080,128 |
Net changes of financial assets |  | (404,692,457)
Write-offs | (15,633,586) | (12,513,403)
Portfolio sale | (5,814,155) |
Exchange Differences and Others | 31,526,466 | 18,373,404
Result from exposure to changes in the purchasing power of money | (592,692,456) | (42,668,822)
Balance at the end of the year | 499,903,912 | 766,535,154
Stage 1 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 669,501,335 |
Balance at the end of the year | 449,838,268 | 669,501,335
Stage 1 | Gross carrying amount |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 678,954,659 | 879,964,366
Transfers 1 to 2 | (3,914,111) | (18,688,877)
1 to 3 | (303,408) | (2,101,531)
2 to 1 | 2,482,348 | 11,262,861
3 to 1 | 25,952 | 656,849
Additions | 437,486,557 | 407,434,273
Disposals | (170,758,908) | (218,516,270)
Interest accrual | 59,400,087 |
Net changes of financial assets |  | (381,600,438)
Write-offs | (1,839,190) | (1,479,934)
Exchange Differences and Others | 6,157,397 | 15,578,295
Result from exposure to changes in the purchasing power of money | (553,293,685) | (13,554,935)
Balance at the end of the year | 454,397,698 | 678,954,659
Stage 2 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 49,289,692 |
Balance at the end of the year | 28,099,350 | 49,289,692
Stage 2 | Gross carrying amount |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 58,402,271 | 74,614,284
Transfers 1 to 2 | 3,914,111 | 18,688,877
2 to 3 | (202,208) | (1,652,737)
2 to 1 | (2,482,348) | (11,262,861)
3 to 2 | 38,181 | 732,518
Additions |  | 27,119,635
Disposals | (11,739,962) | (13,635,329)
Interest accrual | 3,619,436 |
Net changes of financial assets |  | (25,556,814)
Write-offs | (4,207,426) | (1,834,191)
Exchange Differences and Others | 17,929,896 | 630,647
Result from exposure to changes in the purchasing power of money | (32,074,638) | (9,441,758)
Balance at the end of the year | 33,197,313 | 58,402,271
Stage 3 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 9,683,722 |
Balance at the end of the year | 4,517,466 | 9,683,722
Stage 3 | Gross carrying amount |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 29,178,224 | 49,480,121
1 to 3 | 303,408 | 2,101,531
2 to 3 | 202,208 | 1,652,737
3 to 2 | (38,181) | (732,518)
3 to 1 | (25,952) | (656,849)
Additions |  | 9,013,943
Disposals | (7,085,326) | (7,438,591)
Interest accrual | 5,060,605 |
Net changes of financial assets |  | 2,464,795
Write-offs | (9,586,970) | (9,199,278)
Portfolio sale | (5,814,155) |
Exchange Differences and Others | 7,439,173 | 2,164,462
Result from exposure to changes in the purchasing power of money | (7,324,133) | (19,672,129)
Balance at the end of the year | 12,308,901 | 29,178,224
Expected credit losses |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 38,060,405 | 60,950,154
Transfers 1 to 2 | 195,466 | 1,248,112
1 to 3 | 219,795 | 1,992,987
2 to 3 | 70,508 | 1,076,016
2 to 1 | (68,865) | (2,074,894)
3 to 2 | (15,363) | (380,746)
3 to 1 | (10,602) | (323,108)
Additions | 11,353,751 | 14,513,353
Disposals | (20,034,794) | (8,907,999)
Interest accrual | 3,030,119 |
Net changes of financial assets |  | 17,167,834
Write-offs | (15,633,586) | (12,513,403)
Portfolio sale | (5,662,526) |
Exchange Differences and Others | 23,013,290 | 2,660,257
Result from exposure to changes in the purchasing power of money | (17,068,770) | (37,348,158)
Balance at the end of the year | 17,448,828 | 38,060,405
Expected credit losses | Stage 1 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 9,453,324 | 11,072,145
Transfers 1 to 2 | (145,737) | (239,529)
1 to 3 | (4,896) | (39,434)
2 to 1 | 42,549 | (7,256)
3 to 1 | 490 | (92,806)
Additions | 11,353,751 | 3,249,561
Disposals | (12,267,665) | (1,318,045)
Interest accrual | 53,229 |
Net changes of financial assets |  | 3,614,000
Write-offs | (1,839,190) | (1,479,934)
Exchange Differences and Others | 2,779,792 | 426,620
Result from exposure to changes in the purchasing power of money | (4,866,217) | (5,731,998)
Balance at the end of the year | 4,559,430 | 9,453,324
Expected credit losses | Stage 2 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 9,112,579 | 16,028,693
Transfers 1 to 2 | 341,203 | 1,487,641
2 to 3 | (14,909) | (286,483)
2 to 1 | (111,414) | (2,067,638)
3 to 2 | 5,016 | (87,655)
Additions |  | 3,616,371
Disposals | (2,564,209) | (2,427,827)
Interest accrual | 299,254 |
Net changes of financial assets |  | 3,752,961
Write-offs | (4,207,426) | (1,834,191)
Exchange Differences and Others | 5,849,164 | 298,749
Result from exposure to changes in the purchasing power of money | (3,611,295) | (9,368,042)
Balance at the end of the year | 5,097,963 | 9,112,579
Expected credit losses | Stage 3 |  |
LOANS AND OTHER FINANCING |  |
Balance at the beginning of the year | 19,494,502 | 33,849,316
1 to 3 | 224,691 | 2,032,421
2 to 3 | 85,417 | 1,362,499
3 to 2 | (20,379) | (293,091)
3 to 1 | (11,092) | (230,302)
Additions |  | 7,647,421
Disposals | (5,202,920) | (5,162,127)
Interest accrual | 2,677,636 |
Net changes of financial assets |  | 9,800,873
Write-offs | (9,586,970) | (9,199,278)
Portfolio sale | (5,662,526) |
Exchange Differences and Others | 14,384,334 | 1,934,888
Result from exposure to changes in the purchasing power of money | (8,591,258) | (22,248,118)
Balance at the end of the year | $ 7,791,435 | $ 19,494,502

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