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INSURANCE | 12 Months Ended
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Dec. 31, 2024
INSURANCE |
INSURANCE | 18. INSURANCE The opening of the assets and liabilities of insurance contracts as of December 31, 2024 and 2023 is detailed below. The insurance results for the periods ending on that date are also detailed: ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Insurance contract assets |  |  |  |
Assets for remaining coverage |  | 4,852,951 |  | 3,752,300
Liability for incurred claim - present value of future cash flow | ​ | (1,829,162) | ​ | (1,117,877)
Liability for incurred claim - risk adjustment for non-financial risk | ​ | (91,184) | ​ | (49,427)
Net balance |  | 2,932,605 |  | 2,584,996
​ | ​ | ​ | ​ | ​
Reinsurance contract Assets |  |  |  |
Assets for remaining coverage |  | (60,632) |  | (53,989)
Incurred claims for contracts under the Premium Allocation Approach (PAA) |  | 141,757 |  | 43,034
Net balance |  | 81,125 |  | (10,955)
​ | ​ | ​ | ​ | ​
Reinsurance contract liabilities |  |  |  |
Liabilities for remaining coverage |  | (19,212) |  | —
Incurred Claims for contracts under the Premium Allocation Approach (PAA) |  | 1,365 |  | —
Net balance |  | (17,847) |  | —
​ | ​ | ​ | ​ | ​
Balances from brokers operations | ​ | ​ | ​ | ​
Assets from brokers operations | ​ | 170,526 | ​ | 2,221
Liability from brokers operations | ​ | (156,414) | ​ | (90,270)
Net balance |  | 14,112 |  | (88,049)
​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Insurance revenue from contracts measured under the Premium Allocation Approach (PAA) |  | 40,788,242 |  | 40,431,615
Insurance revenue |  | 40,788,242 |  | 40,431,615
Incurred claims | ​ | (6,812,929) | ​ | (5,610,340)
Acquisition and administrative expenses | ​ | (13,165,411) | ​ | (6,896,491)
Insurance service expenses |  | (19,978,340) |  | (12,506,831)
Allocation of reinsurance premiums |  | (299,918) |  | (323,572)
Amounts recoverable from reinsurers for incurred claims |  | 155,091 |  | 80,550
Net expenses from reinsurance contracts held | ​ | (144,827) | ​ | (243,022)
Insurance service result - IFRS 17 | ​ | 20,665,075 | ​ | 27,681,762
Broker activity operations | ​ | 4,329,663 | ​ | 3,744,389
Income from insurance activities |  | 24,994,738 |  | 31,426,151
​ ​ Reconciliation of the liability for remaining coverage and the liability for incurred claims ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Incurred claims for contracts under the Premium Allocation Approach (PAA)
Reinsurance contracts held at December 31, 2024 |  | Remaining coverage |  | Present value of future cash flows |  | Total
Reinsurance contract liabilities | ​ | (53,989) | ​ | 43,034 | ​ | (10,955)
Net balance as at January 1, 2024 | ​ | (53,989) | ​ | 43,034 | ​ | (10,955)
Net income (expenses) from reinsurance contracts held | ​ | ​ | ​ | ​ | ​ | ​
Allocation of reinsurance premiums | ​ | (299,918) | ​ | — | ​ | (299,918)
Amounts recoverable from reinsurers for incurred claims | ​ | — | ​ | 155,091 | ​ | 155,091
Net income (expenses) from reinsurance contracts held | ​ | (299,918) | ​ | 155,091 | ​ | (144,827)
IAS29 + finance income from reinsurance contracts held | ​ | 62,628 | ​ | (22,492) | ​ | 40,136
Total amounts recognised in comprehensive income | ​ | (237,290) | ​ | 132,599 | ​ | (104,691)
Cash flows | ​ | ​ | ​ | ​ | ​ | ​
Premiums paid net of ceding commissions and other directly attributable expenses paid | ​ | 211,435 | ​ | — | ​ | 211,435
Recoveries from reinsurance | ​ | — | ​ | (32,512) | ​ | (32,512)
Total cash flows | ​ | 211,435 | ​ | (32,512) | ​ | 178,923
Net balance as at December 31, 2024 | ​ | (79,843) | ​ | 143,122 | ​ | 63,279
Reinsurance contract liabilities | ​ | (19,212) | ​ | 1,365 | ​ | (17,847)
Reinsurance contract Assets | ​ | (60,632) | ​ | 141,757 | ​ | 81,125
​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Incurred claims for contracts under the Premium Allocation Approach (PAA)
Reinsurance contracts held at December 31, 2023 |  | Remaining coverage |  | Present value of future cash flows |  | Total
Reinsurance contract liabilities | ​ | (420,035) | ​ | 10,993 | ​ | (409,042)
Net balance as at January 1, 2023 | ​ | (420,035) | ​ | 10,993 | ​ | (409,042)
Net income (expenses) from reinsurance contracts held | ​ | ​ | ​ | ​ | ​ | ​
Allocation of reinsurance premiums | ​ | (323,572) | ​ | — | ​ | (323,572)
Amounts recoverable from reinsurers for incurred claims | ​ | — | ​ | 80,550 | ​ | 80,550
Net income (expenses) from reinsurance contracts held | ​ | (323,572) | ​ | 80,550 | ​ | (243,022)
IAS29 + finance income from reinsurance contracts held | ​ | 173,727 | ​ | 1,098 | ​ | 174,825
Total amounts recognised in comprehensive income | ​ | (149,845) | ​ | 81,648 | ​ | (68,197)
Cash flows | ​ | ​ | ​ | ​ | ​ | ​
Premiums paid net of ceding commissions and other directly attributable expenses paid | ​ | 548,455 | ​ | — | ​ | 548,455
Recoveries from reinsurance | ​ | (32,569) | ​ | (49,607) | ​ | (82,176)
Total cash flows | ​ | 515,886 | ​ | (49,607) | ​ | 466,279
Net balance as at December 31, 2023 | ​ | (53,989) | ​ | 43,034 | ​ | (10,955)
Reinsurance contract liabilities | ​ | (53,989) | ​ | 43,034 | ​ | (10,955)
Reinsurance contract Assets | ​ | — | ​ | — | ​ | —
​ ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, 2024 | ​ | ​
Insurance contracts issued | ​ | ​ | ​ | Further analysis of the liabilities for incurred claims (LIC) for contracts under the Premium Allocation Approach (PAA) | ​ | ​
​ |  | Liability for remaining coverage (LRC) |  | Present value of future cash flows |  | Risk adj. for non-fin. risk |  | Total
Insurance contract assets | ​ | 3,752,300 | ​ | (1,117,877) | ​ | (49,427) | ​ | 2,584,996
Net balance as at January 1, 2024 | ​ | 3,752,300 | ​ | (1,117,877) | ​ | (49,427) | ​ | 2,584,996
Insurance revenue | ​ | 40,788,242 | ​ | — | ​ | — | ​ | 40,788,242
Insurance service expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Incurred claims and other directly attributable expenses | ​ | — | ​ | (15,591,348) | ​ | (68,486) | ​ | (15,659,834)
Insurance acquisition cashflows | ​ | (4,318,506) | ​ | — | ​ | — | ​ | (4,318,506)
Insurance service expenses | ​ | (4,318,506) | ​ | (15,591,348) | ​ | (68,486) | ​ | (19,978,340)
Insurance service result | ​ | 36,469,736 | ​ | (15,591,348) | ​ | (68,486) | ​ | 20,809,902
IAS29 + net financial expenses for insurance contracts | ​ | (8,084,261) | ​ | 288,844 | ​ | 26,729 | ​ | (7,768,688)
Total amounts recognised in comprehensive income | ​ | 28,385,475 | ​ | (15,302,504) | ​ | (41,757) | ​ | 13,041,214
Cash flows | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Premiums received | ​ | (29,575,774) | ​ | — | ​ | — | ​ | (29,575,774)
Claims and other directly attributable expenses paid | ​ | — | ​ | 14,591,219 | ​ | — | ​ | 14,591,219
Insurance acquisition cashflows | ​ | 2,290,950 | ​ | — | ​ | — | ​ | 2,290,950
Total cash flows | ​ | (27,284,824) | ​ | 14,591,219 | ​ | — | ​ | (12,693,605)
Net balance as at December 31, 2024 | ​ | 4,852,951 | ​ | (1,829,162) | ​ | (91,184) | ​ | 2,932,605
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | December 31, 2023 | ​ | ​
Insurance contracts issued | ​ | ​ | ​ | Further analysis of the liabilities for incurred claims (LIC) for contracts under the Premium Allocation Approach (PAA) | ​ | ​
​ |  | Liability for remaining coverage (LRC) |  | Present value of future cash flows |  | Risk adj. for non-fin. risk |  | Total
Insurance contract assets | ​ | 4,551,088 | ​ | (2,066,782) | ​ | (96,994) | ​ | 2,387,312
Net balance as at January 1, 2023 | ​ | 4,551,088 | ​ | (2,066,782) | ​ | (96,994) | ​ | 2,387,312
Insurance revenue | ​ | 40,431,615 | ​ | — | ​ | — | ​ | 40,431,615
Insurance service expenses | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Incurred claims and other directly attributable expenses | ​ | — | ​ | (10,966,158) | ​ | 47,567 | ​ | (10,918,591)
Insurance acquisition cashflows | ​ | (1,588,241) | ​ | — | ​ | — | ​ | (1,588,241)
Insurance service expenses | ​ | (1,588,241) | ​ | (10,966,158) | ​ | 47,567 | ​ | (12,506,832)
Insurance service result | ​ | 38,843,374 | ​ | (10,966,158) | ​ | 47,567 | ​ | 27,924,783
IAS29 + net financial expenses for insurance contracts | ​ | (12,695,000) | ​ | (106,480) | ​ | — | ​ | (12,801,480)
Total amounts recognised in comprehensive income | ​ | 26,148,374 | ​ | (11,072,638) | ​ | 47,567 | ​ | 15,123,303
Cash flows | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Premiums received | ​ | (28,842,709) | ​ | — | ​ | — | ​ | (28,842,709)
Claims and other directly attributable expenses paid | ​ | — | ​ | 12,021,543 | ​ | — | ​ | 12,021,543
Insurance acquisition cashflows | ​ | 1,895,547 | ​ | — | ​ | — | ​ | 1,895,547
Total cash flows | ​ | (26,947,162) | ​ | 12,021,543 | ​ | — | ​ | (14,925,619)
Net balance as at December 31, 2023 | ​ | 3,752,300 | ​ | (1,117,877) | ​ | (49,427) | ​ | 2,584,996
​ b. Income from insurances activities The composition of the item “Result for insurance activities” as of December 31, 2024 and 2023 is disclosed in Note 15.18.

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