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INSURANCE (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
INSURANCE |
Summary of assets and liabilities related to insurance activities | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Insurance contract assets |  |  |  |
Assets for remaining coverage |  | 1,723,106 |  | 2,089,921
Liability for incurred claim - present value of future cash flow | ​ | (513,344) | ​ | (949,094)
Liability for incurred claim - risk adjustment for non-financial risk | ​ | (22,697) | ​ | (44,541)
Net balance |  | 1,187,065 |  | 1,096,286
​ | ​ | ​ | ​ | ​
Reinsurance contract liabilities |  |  |  |
Assets for remaining coverage |  | (24,794) |  | (192,886)
Incurred claims for contracts under the PAA |  | 19,762 |  | 5,048
Net balance |  | (5,032) |  | (187,838)
​ | ​ | ​ | ​ | ​
Balances from brokers operations | ​ | ​ | ​ | ​
Assets from brokers operations | ​ | 1,020 | ​ | 6,506
Liability from brokers operations | ​ | (41,453) | ​ | (13,131)
Net balance |  | (40,433) |  | (6,625)
Schedule of result for insurance activities | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Insurance revenue from contracts measured under the PAA |  | 18,566,744 |  | 19,169,750
Insurance revenue |  | 18,566,744 |  | 19,169,750
Incurred claims | ​ | (2,576,344) | ​ | (3,162,593)
Acquisition and administrative expenses | ​ | (3,166,962) | ​ | (2,743,291)
Insurance service expenses |  | (5,743,306) |  | (5,905,884)
Allocation of reinsurance premiums |  | (148,589) |  | (410,689)
Amounts recoverable from reinsurers for incurred claims |  | 36,990 |  | 12,268
Net expenses from reinsurance contracts held | ​ | (111,599) | ​ | (398,421)
Insurance service result - NIIF 17 | ​ | 12,711,839 | ​ | 12,865,445
Broker activity operations | ​ | 1,719,474 | ​ | 1,238,709
Income from insurance activities |  | 14,431,313 |  | 14,104,154
Schedule of reconciliation of the liability for remaining coverage and the liability for incurred claims | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Incurred claims for contracts under the PAA | ​ | ​
Reinsurance contracts held at December 31, 2023 | ​ | Remaining coverage | ​ | Present value of future cash flows | ​ | Total
Reinsurance contract liabilities | ​ | (192,886) | ​ | 5,048 | ​ | (187,838)
Net balance as at January 1, 2023 | ​ | (192,886) | ​ | 5,048 | ​ | (187,838)
Net income (expenses) from reinsurance contracts held | ​ | ​ | ​ | ​ | ​ | ​
Allocation of reinsurance premiums | ​ | (148,589) | ​ | — | ​ | (148,589)
Amounts recoverable from reinsurers for incurred claims | ​ | — | ​ | 36,990 | ​ | 36,990
Net income (expenses) from reinsurance contracts held | ​ | (148,589) | ​ | 36,990 | ​ | (111,599)
IAS29 + finance income from reinsurance contracts held | ​ | 79,778 | ​ | 504 | ​ | 80,282
Total amounts recognised in comprehensive income | ​ | (68,811) | ​ | 37,494 | ​ | (31,317)
Cash flows | ​ | ​ | ​ | ​ | ​ | ​
Premiums paid net of ceding commissions and other directly attributable expenses paid | ​ | 251,858 | ​ | — | ​ | 251,858
Recoveries from reinsurance | ​ | (14,955) | ​ | (22,780) | ​ | (37,735)
Total cash flows | ​ | 236,903 | ​ | (22,780) | ​ | 214,123
Net balance as at December 31, 2023 | ​ | (24,794) | ​ | 19,762 | ​ | (5,032)
Summary of activity of reinsurance contract liabilities and insurance contract assets | ​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Incurred claims for contracts under the PAA | ​ | ​
Reinsurance contracts held at December 31, 2022 | ​ | Remaining coverage | ​ | Present value of future cash flows | ​ | Total
Reinsurance contract liabilities | ​ | (158,019) | ​ | 8,515 | ​ | (149,504)
Net balance as at January 1, 2022 | ​ | (158,019) | ​ | 8,515 | ​ | (149,504)
Net income (expenses) from reinsurance contracts held | ​ | ​ | ​ | ​ | ​ | ​
Allocation of reinsurance premiums | ​ | (410,689) | ​ | - | ​ | (410,689)
Amounts recoverable from reinsurers for incurred claims | ​ | - | ​ | 12,268 | ​ | 12,268
Net income (expenses) from reinsurance contracts held | ​ | (410,689) | ​ | 12,268 | ​ | (398,421)
IAS29 + finance income from reinsurance contracts held | ​ | 109,240 | ​ | 485 | ​ | 109,725
Total amounts recognised in comprehensive income | ​ | (301,449) | ​ | 12,753 | ​ | (288,696)
Cash flows | ​ | ​ | ​ | ​ | ​ | ​
Premiums paid net of ceding commissions and other directly attributable expenses paid | ​ | 279,798 | ​ | - | ​ | 279,798
Recoveries from reinsurance | ​ | (13,216) | ​ | (16,220) | ​ | (29,436)
Total cash flows | ​ | 266,582 | ​ | (16,220) | ​ | 250,362
Net balance as at December 31, 2022 | ​ | (192,886) | ​ | 5,048 | ​ | (187,838)
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, 2023 | ​ | ​
Insurance contracts issued | ​ | ​ | ​ | LIC for contracts under the PAA | ​ | ​
​ | ​ | LRC | ​ | Present value of future cash flows | ​ | Risk adj. for non-fin. risk | ​ | Total
Insurance contract assets | ​ | 2,089,921 | ​ | (949,094) | ​ | (44,541) | ​ | 1,096,286
Net balance as at January 1, 2023 | ​ | 2,089,921 | ​ | (949,094) | ​ | (44,541) | ​ | 1,096,286
Insurance revenue | ​ | 18,566,744 | ​ | — | ​ | — | ​ | 18,566,744
Insurance service expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Incurred claims and other directly attributable expenses | ​ | — | ​ | (5,035,808) | ​ | 21,844 | ​ | (5,013,964)
Insurance acquisition cashflows | ​ | (729,342) | ​ | — | ​ | — | ​ | (729,342)
Insurance service expenses | ​ | (729,342) | ​ | (5,035,808) | ​ | 21,844 | ​ | (5,743,306)
Insurance service result | ​ | 17,837,402 | ​ | (5,035,808) | ​ | 21,844 | ​ | 12,823,438
IAS29 + net financial expenses for insurance contracts | ​ | (5,829,716) | ​ | (48,897) | ​ | — | ​ | (5,878,613)
Total amounts recognised in comprehensive income | ​ | 12,007,686 | ​ | (5,084,705) | ​ | 21,844 | ​ | 6,944,825
Cash flows | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Premiums received | ​ | (13,244,962) | ​ | — | ​ | — | ​ | (13,244,962)
Claims and other directly attributable expenses paid | ​ | — | ​ | 5,520,455 | ​ | — | ​ | 5,520,455
Insurance acquisition cashflows | ​ | 870,461 | ​ | — | ​ | — | ​ | 870,461
Total cash flows | ​ | (12,374,501) | ​ | 5,520,455 | ​ | — | ​ | (6,854,046)
Net balance as at December 31, 2023 | ​ | 1,723,106 | ​ | (513,344) | ​ | (22,697) | ​ | 1,187,065
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, 2022 | ​ | ​
Insurance contracts issued | ​ | ​ | ​ | LIC for contracts under the PAA | ​ | ​
​ | ​ | LRC | ​ | Present value of future cash flows | ​ | Risk adj. for non-fin. risk | ​ | Total
Insurance contract assets | ​ | 1,608,433 | ​ | (1,184,455) | ​ | (53,226) | ​ | 370,752
Net balance as at January 1, 2022 | ​ | 1,608,433 | ​ | (1,184,455) | ​ | (53,226) | ​ | 370,752
Insurance revenue | ​ | 19,169,750 | ​ | — | ​ | — | ​ | 19,169,750
Insurance service expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Incurred claims and other directly attributable expenses | ​ | — | ​ | (5,410,292) | ​ | 8,685 | ​ | (5,401,607)
Insurance acquisition cashflows | ​ | (504,277) | ​ | — | ​ | — | ​ | (504,277)
Insurance service expenses | ​ | (504,277) | ​ | (5,410,292) | ​ | 8,685 | ​ | (5,905,884)
Insurance service result | ​ | 18,665,473 | ​ | (5,410,292) | ​ | 8,685 | ​ | 13,263,866
IAS29 + net financial expenses for insurance contracts | ​ | (3,388,158) | ​ | (67,905) | ​ | — | ​ | (3,456,063)
Total amounts recognised in comprehensive income | ​ | 15,277,315 | ​ | (5,478,197) | ​ | 8,685 | ​ | 9,807,803
Cash flows | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Premiums received | ​ | (15,215,670) | ​ | — | ​ | — | ​ | (15,215,670)
Claims and other directly attributable expenses paid | ​ | — | ​ | 5,713,558 | ​ | — | ​ | 5,713,558
Insurance acquisition cashflows | ​ | 419,843 | ​ | — | ​ | — | ​ | 419,843
Total cash flows | ​ | (14,795,827) | ​ | 5,713,558 | ​ | — | ​ | (9,082,269)
Net balance as at December 31, 2022 | ​ | 2,089,921 | ​ | (949,094) | ​ | (44,541) | ​ | 1,096,286

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