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INSURANCE - Insurance contract assets (Details) - ARS ($)
$ in Thousands
12 Months Ended
Dec. 31, 2023
Dec. 31, 2022
LRC    
INSURANCE    
Opening insurance contract assets $ 6,506  
Cash flows    
Net balance as at 31 December 1,020 $ 6,506
Insurance contract assets    
INSURANCE    
Opening insurance contract assets 1,096,286 370,752
Insurance revenue 18,566,744 19,169,750
Insurance service expenses    
Incurred claims and other directly attributable expenses (5,013,964) (5,401,607)
Insurance acquisition cashflows (729,342) (504,277)
Insurance service expenses (5,743,306) (5,905,884)
Insurance service result 12,823,438 13,263,866
IAS29 + finance income from reinsurance contracts held (5,878,613) (3,456,063)
Total amounts recognised in comprehensive income 6,944,825 9,807,803
Cash flows    
Premiums received (13,244,962) (15,215,670)
Claims and other directly attributable expenses paid 5,520,455 5,713,558
Insurance acquisition cashflows 870,461 419,843
Total cash flows (6,854,046) (9,082,269)
Net balance as at 31 December 1,187,065 1,096,286
Insurance contract assets | LRC    
INSURANCE    
Opening insurance contract assets 2,089,921 1,608,433
Insurance revenue 18,566,744 19,169,750
Insurance service expenses    
Insurance acquisition cashflows (729,342) (504,277)
Insurance service expenses (729,342) (504,277)
Insurance service result 17,837,402 18,665,473
IAS29 + finance income from reinsurance contracts held (5,829,716) (3,388,158)
Total amounts recognised in comprehensive income 12,007,686 15,277,315
Cash flows    
Premiums received (13,244,962) (15,215,670)
Insurance acquisition cashflows 870,461 419,843
Total cash flows (12,374,501) (14,795,827)
Net balance as at 31 December 1,723,106 2,089,921
Insurance contract assets | Liability for incurred claim | Present value of future cash flow    
INSURANCE    
Opening insurance contract assets (949,094) (1,184,455)
Insurance service expenses    
Incurred claims and other directly attributable expenses   (5,410,292)
Insurance service expenses   (5,410,292)
Insurance service result   (5,410,292)
IAS29 + finance income from reinsurance contracts held   (67,905)
Total amounts recognised in comprehensive income   (5,478,197)
Cash flows    
Claims and other directly attributable expenses paid   5,713,558
Total cash flows   5,713,558
Net balance as at 31 December (513,344) (949,094)
Insurance contract assets | Liability for incurred claim | Risk adjustment for non-financial risk    
INSURANCE    
Opening insurance contract assets (44,541) (53,226)
Insurance service expenses    
Incurred claims and other directly attributable expenses   8,685
Insurance service expenses   8,685
Insurance service result   8,685
Total amounts recognised in comprehensive income   8,685
Cash flows    
Net balance as at 31 December (22,697) (44,541)
Insurance contract assets | Liability for insurance acquisition | Present value of future cash flow    
INSURANCE    
Opening insurance contract assets (949,094)  
Insurance service expenses    
Incurred claims and other directly attributable expenses (5,035,808)  
Insurance service expenses (5,035,808)  
Insurance service result (5,035,808)  
IAS29 + finance income from reinsurance contracts held (48,897)  
Total amounts recognised in comprehensive income (5,084,705)  
Cash flows    
Claims and other directly attributable expenses paid 5,520,455  
Total cash flows 5,520,455  
Net balance as at 31 December (513,344) (949,094)
Insurance contract assets | Liability for insurance acquisition | Risk adjustment for non-financial risk    
INSURANCE    
Opening insurance contract assets (44,541)  
Insurance service expenses    
Incurred claims and other directly attributable expenses 21,844  
Insurance service expenses 21,844  
Insurance service result 21,844  
Total amounts recognised in comprehensive income 21,844  
Cash flows    
Net balance as at 31 December $ (22,697) $ (44,541)