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FAIR VALUES (Tables)

12 Months Ended

Dec. 31, 2023

FAIR VALUES

Summary of fair values of financial assets and financial liabilities

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​	​	​	​	​	​	​	​	​
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

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​	​	​	​	​	​	​	​	​
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

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Summary of reconciliation of the financial instruments

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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

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​	​	​	​	​	​	​	​	​	​	​
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

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​	​	​	​	​	​	​	​	​	​	​
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

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Summary of equity instruments measured at fair value with changes in profit or loss

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​	​	​	​	​
​		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

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Summary of equity instruments measured at fair value with changes in other comprehensive income

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​	​	​	​	​	​	​	​	​	​	​
​	​	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

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​	​	​	​	​	​	​	​	​	​	​
​	​	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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- Definition

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