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ACCOUNTING STANDARDS AND BASIS OF PREPARATION - Cash and Cash Equivalents (Detail) - ARS ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
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ACCOUNTING STANDARDS AND BASIS OF PREPARATION |  |  |
Cash and due from banks | $ 229,098,272 | $ 150,719,643 | $ 197,594,880
Debt securities at fair value through profit or loss | 20,598,059 | 17,471,554 | 63,109,218
Money Market Funds | 3,020,560 | 1,217,168 | 10,619,154
Cash and cash equivalents | $ 252,716,891 | $ 169,408,365 | $ 271,323,252

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- Definition The amount of cash on hand and demand deposits, along with short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. [Refer: Cash; Cash equivalents] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 7 -IssueDate 2023-01-01 -Paragraph 45 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=7&code=ifrs-tx-2023-en-r&anchor=para_45&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 12 -IssueDate 2023-01-01 -Paragraph B13 -Subparagraph a -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=12&code=ifrs-tx-2023-en-r&anchor=para_B13_a&doctype=Appendix&subtype=B -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 54 -Subparagraph i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_i&doctype=Standard -URIDate 2023-03-23 + Details
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- Definition The amount of cash, cash equivalent, money market funds and debt securities value at fair value through profit and loss. + References No definition available. + Details
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- Definition Disclosure of significant accounting policies. + References No definition available. + Details
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- Definition Money Market Funds + References No definition available. + Details
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- Definition Reconciliation of Financial assets at fair value through profit or loss + References No definition available. + Details
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