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FAIR VALUES (Tables) | 12 Months Ended
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Dec. 31, 2023
FAIR VALUES |
Summary of fair values of financial assets and financial liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial Instruments as of 12/31/2023 |  | FV Level 1 |  | FV Level 2 |  | FV Level 3 |  | Total
Assets |  |  |  |  |  |  |  |
- Debt securities at fair value through profit or loss |  | 44,845,302 |  | 1,570,520 |  | — |  | 46,415,822
- Derivatives |  | — |  | 3,795,093 |  | — |  | 3,795,093
- Other financial assets |  | 21,064,292 |  | — |  | — |  | 21,064,292
- Other debt securities |  | 17,831,074 |  | 10,438,957 |  | — |  | 28,270,031
- Financial assets pledged as collateral |  | 46,374,207 |  | — |  | — |  | 46,374,207
- Investments in Equity Instruments |  | 49,094 |  | — |  | 316,891 |  | 365,985
Total Assets |  | 130,163,969 |  | 15,804,570 |  | 316,891 |  | 146,285,430
Liabilities |  | ​ |  | ​ |  | ​ |  | ​
- Liabilities at fair value through profit or loss |  | 607,903 |  | — |  | — |  | 607,903
- Other financial liabilities |  | 72,391,981 |  | — |  | — |  | 72,391,981
Total Liabilities |  | 72,999,884 |  | — |  | — |  | 72,999,884
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial Instruments as of 12/31/2022 |  | FV Level 1 |  | FV Level 2 |  | FV Level 3 |  | Total
Assets |  |  |  |  |  |  |  |
- Debt securities at fair value through profit or loss |  | 69,696,151 |  | 11,444 |  | — |  | 69,707,595
- Derivatives |  | 920,381 |  | — |  | — |  | 920,381
- Other financial assets |  | 18,566,566 |  | — |  | — |  | 18,566,566
- Other debt securities |  | 22,967,229 |  | 630,165,816 |  | — |  | 653,133,045
- Financial assets pledged as collateral |  | 44,785,900 |  | — |  | — |  | 44,785,900
- Investments in Equity Instruments |  | 837,562 |  | — |  | 727,448 |  | 1,565,010
Total Assets |  | 157,773,789 |  | 630,177,260 |  | 727,448 |  | 788,678,497
Liabilities |  | ​ |  | ​ |  | ​ |  | ​
- Liabilities at fair value through profit or loss |  | 6,661,539 |  | — |  | — |  | 6,661,539
- Other financial liabilities |  | 55,472,099 |  | — |  | — |  | 55,472,099
Total Liabilities |  | 62,133,638 |  | — |  | — |  | 62,133,638
​
Summary of reconciliation of the financial instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
FV Level 3 |  | 12/31/2022 |  | Transfers |  | Additions |  | Disposals |  | OCI |  | 12/31/2023
Assets |  |  |  |  |  |  |  |  |  |  |  |
- Investments in equity instruments |  | 727,448 |  | — |  | 370,242 |  | (76,840) |  | (703,959) |  | 316,891
Summary of difference between carrying amount and fair value of assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other Financial Instruments as of 12/31/2023 |  | Book value |  | Fair value |  | FV Level 1 |  | FV Level 2 |  | FV Level 3
Financial Assets |  |  |  |  |  |  |  |  |  |
- Cash and due from Banks |  | 229,098,272 |  | 229,098,272 |  | 229,098,272 |  | — |  | —
- Other financial assets |  | 25,435,492 |  | 25,435,492 |  | 25,435,492 |  | — |  | —
- Loans and other financing |  | 482,455,084 |  | 549,311,537 |  | — |  | — |  | 549,311,537
- Reverse Repo transactions | ​ | 755,708,132 | ​ | 755,708,132 | ​ | 755,708,132 | ​ | — | ​ | —
- Other Debt Securities |  | 222,910,510 |  | 255,174,286 |  | 177,457,660 |  | 77,716,626 |  | —
- Financial assets Pledged as collateral |  | 8,399 |  | 8,399 |  | 8,399 |  | — |  | —
​ | ​ | 1,715,615,889 | ​ | 1,814,736,118 | ​ | 1,187,707,955 | ​ | 77,716,626 | ​ | 549,311,537
Financial Liabilities |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
- Deposits |  | 1,548,928,056 |  | 1,597,478,417 |  | — |  | — |  | 1,597,478,417
- Other financial liabilities |  | 346,947 |  | 346,947 |  | 346,947 |  | — |  | —
- Financing received from the Central Bank and other financial institutions |  | 2,691,969 |  | 2,788,182 |  | — |  | — |  | 2,788,182
- Repo Transactions |  | 940,332 |  | 940,332 |  | 940,332 |  | — |  | —
​ | ​ | 1,552,907,304 | ​ | 1,601,553,878 | ​ | 1,287,279 | ​ | — | ​ | 1,600,266,599
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other Financial Instruments as of 12/31/2022 |  | Book value |  | Fair value |  | FV Level 1 |  | FV Level 2 |  | FV Level 3
Financial Assets |  |  |  |  |  |  |  |  |  |
- Cash and due from Banks |  | 150,719,643 |  | 150,719,643 |  | 150,719,643 |  | — |  | —
- Other financial assets |  | 6,679,625 |  | 6,679,625 |  | 6,679,625 |  | — |  | —
- Loans and other financing |  | 728,474,749 |  | 736,098,923 |  | — |  | — |  | 736,098,923
- Reverse Repo transactions | ​ | 67,206,248 | ​ | 67,206,248 | ​ | 67,206,248 | ​ | — | ​ | —
- Other Debt Securities |  | 186,842,522 |  | 193,728,112 |  | 101,835,764 |  | 91,892,348 |  | —
- Financial assets Pledged as collateral |  | 270,629 |  | 270,629 |  | 270,629 |  | — |  | —
​ | ​ | 1,140,193,416 | ​ | 1,154,703,180 | ​ | 326,711,909 | ​ | 91,892,348 | ​ | 736,098,923
Financial Liabilities |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
- Deposits |  | 1,705,009,583 |  | 1,750,167,253 |  | — |  | — |  | 1,750,167,253
- Other financial liabilities |  | 909,756 |  | 909,756 |  | 909,756 |  | — |  | —
- Financing received from the Central Bank and other financial institutions |  | 17,219,834 |  | 27,034,151 |  | — |  | — |  | 27,034,151
- Unsubordinated Debt securities |  | 1,748,271 |  | 1,748,271 |  | 1,748,271 |  | — |  | —
​ |  | 1,724,887,444 |  | 1,779,859,431 |  | 2,658,027 |  | — |  | 1,777,201,404
​
Summary of equity instruments measured at fair value with changes in profit or loss | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Grupo Financiero Galicia S.A. |  | — |  | 15,651
Pampa Energía S.A. | ​ | 26,237 | ​ | 144,901
Loma Negra S.A. | ​ | 2,412 | ​ | 102,814
Ternium Argentina S.A. | ​ | 1,113 | ​ | 42,781
Aluar S.A. | ​ | 31 | ​ | 169,045
YPF S.A. | ​ | 517 | ​ | 141,977
Transener S.A. | ​ | 198 | ​ | 17,327
Edenor | ​ | 5,799 | ​ | 145,309
Holcim Arg | ​ | 7,218 | ​ | 4,416
Cedear SPDR Dow Jones Ind | ​ | 1,803 | ​ | 1,731
Cedear SPDR S&P | ​ | 1,528 | ​ | 1,348
Cedear Financial Select Sector | ​ | 1,430 | ​ | 1,423
Others |  | 808 | ​ | 48,839
Total |  | 49,094 |  | 837,562
​
Summary of equity instruments measured at fair value with changes in other comprehensive income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | FV at | ​ | Income / (Loss) | ​ | ​ | ​ | ​ | ​ | FV at
Detail | ​ | 12/31/2022 | ​ | through OCI | ​ | Disposals | ​ | Additions | ​ | 12/31/2023
Mercado Abierto Electrónico S.A. |  | 288,040 |  | (286,408) | ​ | — | ​ | — | ​ | 1,632
Play Digital S.A. |  | 274,011 | ​ | (283,270) | ​ | (75,239) | ​ | 254,610 | ​ | 170,112
Seguro de Depósitos S.A |  | 33,146 |  | (14,214) | ​ | — | ​ | — | ​ | 18,932
Compensador Electrónica S.A. |  | 101,793 |  | 11,116 | ​ | (1,601) | ​ | — | ​ | 111,308
Provincanje S.A. |  | 22,586 |  | (130,573) | ​ | — | ​ | 115,632 | ​ | 7,645
Cuyo Aval Sociedad de Garantía Recíproca |  | 5,833 |  | (184) | ​ | — | ​ | — | ​ | 5,649
Argencontrol S.A. |  | 1,009 |  | (428) | ​ | — | ​ | — | ​ | 581
IEBA S.A. |  | 190 |  | (129) | ​ | — | ​ | — | ​ | 61
Other Reciprocal Guarantee Companies | ​ | 840 | ​ | 131 | ​ | — | ​ | — | ​ | 971
Total |  | 727,448 |  | (703,959) | ​ | (76,840) | ​ | 370,242 | ​ | 316,891
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | FV at | ​ | Income / (Loss) | ​ | ​ | ​ | ​ | ​ | FV at
Detail | ​ | 12/31/2021 | ​ | through OCI | ​ | Disposals | ​ | Additions | ​ | 12/31/2022
Mercado Abierto Electrónico S.A. |  | 277,503 |  | 10,537 | ​ | — | ​ | — | ​ | 288,040
Play Digital S.A. |  | 224,182 |  | (173,224) | ​ | (45,605) | ​ | 268,658 | ​ | 274,011
Seguro de Depósitos S.A |  | 42,666 |  | (9,520) | ​ | — | ​ | — | ​ | 33,146
Compensador Electrónica S.A. |  | 68,731 |  | 33,062 | ​ | — | ​ | — | ​ | 101,793
Provincanje S.A. |  | 26,862 |  | (4,276) | ​ | — | ​ | — | ​ | 22,586
Cuyo Aval Sociedad de Garantía Recíproca |  | 8,456 |  | (2,623) | ​ | — | ​ | — | ​ | 5,833
Argencontrol S.A. |  | 953 |  | 56 | ​ | — | ​ | — | ​ | 1,009
IEBA S.A. |  | 371 |  | (181) | ​ | — | ​ | — | ​ | 190
Other Reciprocal Guarantee Companies |  | 955 |  | (115) | ​ | — | ​ | — | ​ | 840
Total |  | 650,679 |  | (146,284) | ​ | (45,605) | ​ | 268,658 | ​ | 727,448
​

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