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FINANCE LEASES - Finance Lease Receivables (Details) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Financial Lease Receivables
Finance lease receivable	$ 36,724,295	$ 69,203,487
Unearned financial income	(16,732,515)	(35,917,183)
Net investment in the lease	19,991,780	33,286,304
Finance Lease Receivables
Financial Lease Receivables
Allowance for losses	434,107	280,441
Up to 1 year [member]
Financial Lease Receivables
Finance lease receivable	13,745,706	23,887,476
More than a year up to two years
Financial Lease Receivables
Finance lease receivable	11,549,927	21,379,019
From two to three years
Financial Lease Receivables
Finance lease receivable	7,928,815	14,563,649
From three to five years
Financial Lease Receivables
Finance lease receivable	3,497,498	8,734,999
More than five years [member]
Financial Lease Receivables
Finance lease receivable	$ 2,349	$ 638,344

X

- Definition

The amount of an allowance account used to record impairments to financial assets due to credit losses. [Refer: Financial assets]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Note Expired 2023-01-01
-Name IFRS
-Number 7
-IssueDate 2023-01-01
-Paragraph 16
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2017-en-b&anchor=para_16&doctype=Standard&book=b
-URIDate 2023-03-23

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- Definition

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+ References

No definition available.

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- Definition

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard
-URIDate 2023-03-23

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- Definition

The amount of undiscounted finance lease payments to be received. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard
-URIDate 2023-03-23

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X

- Definition

The amount of unearned finance income relating to the finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. [Refer: Finance income]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
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-IssueDate 2023-01-01
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard
-URIDate 2023-03-23

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