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FAIR VALUES (Tables) | 12 Months Ended
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Dec. 31, 2024
FAIR VALUES |
Summary of fair values of financial assets and financial liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Financial Instruments as of 12/31/2024 |  | FV Level 1 |  | FV Level 2 |  | FV Level 3 |  | Total
Assets |  |  |  |  |  |  |  |
- Debt securities at fair value through profit or loss |  | 256,350,036 |  | 6,982,166 |  | — |  | 263,332,202
- Derivatives |  | — |  | 4,627,810 |  | — |  | 4,627,810
- Other financial assets |  | 17,159,775 |  | — |  | — |  | 17,159,775
- Other debt securities |  | 110,662,651 |  | 97,486,608 |  | — |  | 208,149,259
- Financial assets pledged as collateral |  | 175,350,106 |  | — |  | — |  | 175,350,106
- Investments in Equity Instruments |  | 52,358 |  | — |  | 658,372 |  | 710,730
Total Assets |  | 559,574,926 |  | 109,096,584 |  | 658,372 |  | 669,329,882
Liabilities |  | ​ |  | ​ |  | ​ |  | ​
- Derivatives |  | — |  | 1,734,047 |  | — |  | 1,734,047
- Other financial liabilities |  | 158,738,464 |  | — |  | — |  | 158,738,464
Total Liabilities |  | 158,738,464 |  | 1,734,047 |  | — |  | 160,472,511
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 |  | 97,656,756 |  | 3,420,022 |  | — |  | 101,076,778
- Derivatives |  | — |  | 8,264,332 |  | — |  | 8,264,332
- Other financial assets |  | 45,870,366 |  | — |  | — |  | 45,870,366
- Other debt securities |  | 38,829,594 |  | 22,732,251 |  | — |  | 61,561,845
- Financial assets pledged as collateral |  | 100,986,155 |  | — |  | — |  | 100,986,155
- Investments in Equity Instruments |  | 106,909 |  | — |  | 690,073 |  | 796,982
Total Assets |  | 283,449,780 |  | 34,416,605 |  | 690,073 |  | 318,556,458
Liabilities |  | ​ |  | ​ |  | ​ |  | ​
- Liabilities at fair value through profit or loss |  | 1,323,792 |  | — |  | — |  | 1,323,792
- Other financial liabilities |  | 157,643,404 |  | — |  | — |  | 157,643,404
Total Liabilities |  | 158,967,196 |  | — |  | — |  | 158,967,196
​
Summary of reconciliation of the financial instruments | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
FV Level 3 |  | 12/31/2023 |  | Transfers |  | Additions |  | Disposals |  | OCI |  | 12/31/2024
Assets |  |  |  |  |  |  |  |  |  |  |  |
- Investments in equity instruments |  | 690,073 |  | — |  | 392,505 |  | (187,042) |  | (237,164) |  | 658,372
Summary of difference between carrying amount and fair value of assets and liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other Financial Instruments as of 12/31/2024 |  | Book value |  | Fair value |  | FV Level 1 |  | FV Level 2 |  | FV Level 3
Financial Assets |  |  |  |  |  |  |  |  |  |
- Cash and due from Banks |  | 652,975,869 |  | 652,975,869 |  | 652,975,869 |  | — |  | —
- Other financial assets |  | 11,473,388 |  | 11,473,388 |  | 11,473,388 |  | — |  | —
- Loans and other financing |  | 2,170,078,164 |  | 2,381,345,450 |  | — |  | — |  | 2,381,345,450
- Other Debt Securities |  | 604,746,484 |  | 603,946,338 |  | 602,616,265 |  | 1,330,073 |  | —
- Financial assets Pledged as collateral |  | 1,860 |  | 1,860 |  | 1,860 |  | — |  | —
​ | ​ | 3,439,275,765 | ​ | 3,649,742,905 | ​ | 1,267,067,382 | ​ | 1,330,073 | ​ | 2,381,345,450
Financial Liabilities |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
- Deposits |  | 3,173,461,243 |  | 3,197,319,468 |  | — |  | — |  | 3,197,319,468
- Other financial liabilities |  | 7,446,692 |  | 7,446,692 |  | 7,446,692 |  | — |  | —
- Reverse Repo transactions | ​ | 33,962,592 | ​ | 33,962,592 |  | 33,962,592 |  | — |  | —
- Financing received from the Central Bank and other financial institutions |  | 39,297,868 |  | 39,223,716 |  | — |  | — |  | 39,223,716
- Repo Transactions | ​ | — |  | — |  | — |  | — |  | —
- Unsubordinated Debt securities |  | 51,157,866 |  | 51,157,866 |  | 51,157,866 |  | — |  | —
​ | ​ | 3,305,326,261 | ​ | 3,329,110,334 | ​ | 92,567,150 | ​ | — | ​ | 3,236,543,184
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 |  | 498,892,707 |  | 498,892,708 |  | 498,892,708 |  | — |  | —
- Other financial assets |  | 55,389,250 |  | 55,389,250 |  | 55,389,250 |  | — |  | —
- Loans and other financing |  | 1,050,611,692 |  | 1,196,200,729 |  | — |  | — |  | 1,196,200,729
- Repo transactions | ​ | 1,645,657,441 | ​ | 1,645,657,441 | ​ | 1,645,657,441 | ​ | — | ​ | —
- Other Debt Securities |  | 485,418,013 |  | 555,676,782 |  | 386,438,238 |  | 169,238,544 |  | —
- Financial assets Pledged as collateral |  | 18,290 |  | 18,290 |  | 18,290 |  | — |  | —
​ | ​ | 3,735,987,393 | ​ | 3,951,835,200 | ​ | 2,586,395,927 | ​ | 169,238,544 | ​ | 1,196,200,729
Financial Liabilities |  | ​ |  | ​ |  | ​ |  | ​ |  | ​
- Deposits |  | 3,373,001,922 |  | 3,478,726,949 |  | — |  | — |  | 3,478,726,949
- Other financial liabilities |  | 755,524 |  | 755,524 |  | 755,524 |  | — |  | —
- Financing received from the Central Bank and other financial institutions |  | 5,862,129 |  | 6,071,646 |  | — |  | — |  | 6,071,646
- Repo Transactions |  | 2,047,701 |  | 2,047,701 |  | 2,047,701 |  | — |  | —
​ |  | 3,381,667,276 |  | 3,487,601,820 |  | 2,803,225 |  | — |  | 3,484,798,595
​
Summary of equity instruments measured at fair value with changes in profit or loss | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Ternium Argentina S.A. |  | 22,695 |  | 2,424
Holcim Arg | ​ | 10,850 | ​ | 15,718
Aluar S.A. | ​ | 3,139 | ​ | 68
Cedear SPDR Dow Jones Ind | ​ | 2,479 | ​ | 3,926
Cedear SPDR S&P | ​ | 2,312 | ​ | 3,327
Cedear Financial Select Sector | ​ | 2,235 | ​ | 3,114
Cedear Ishares MSCI Brasil | ​ | 631 | ​ | 1,744
Grupo Financiero Galicia SA | ​ | 8,017 | ​ | —
Pampa Energía S.A. | ​ | — | ​ | 57,135
Edenor | ​ | — | ​ | 12,628
Loma Negra S.A. | ​ | — | ​ | 5,252
Others |  | — | ​ | 1,573
Total |  | 52,358 |  | 106,909
​
Summary of equity instruments measured at fair value with changes in other comprehensive income | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | FV at | ​ | Income / (Loss) | ​ | ​ | ​ | ​ | ​ | FV at
Detail |  | 12/31/2023 |  | through OCI |  | Disposals |  | Additions |  | 12/31/2024
Mercado Abierto Electrónico S.A. |  | 3,554 |  | 993 | ​ | — | ​ | — | ​ | 4,547
Play Digital S.A. |  | 370,442 | ​ | (495,208) | ​ | (152,727) | ​ | 390,508 | ​ | 113,015
Seguro de Depósitos S.A |  | 41,227 |  | 15,694 | ​ | — | ​ | — | ​ | 56,921
Compensador Electrónica S.A. |  | 242,388 |  | 245,552 | ​ | (34,315) | ​ | 1,997 | ​ | 455,622
Provincanje S.A. |  | 16,648 |  | (9,003) | ​ | — | ​ | — | ​ | 7,645
Cuyo Aval Sociedad de Garantía Recíproca |  | 12,301 |  | 2,931 | ​ | — | ​ | — | ​ | 15,232
Argencontrol S.A. |  | 1,265 |  | 1,273 | ​ | — | ​ | — | ​ | 2,538
IEBA S.A. |  | 133 |  | (72) | ​ | — | ​ | — | ​ | 61
Other Reciprocal Guarantee Companies | ​ | 2,115 | ​ | 676 | ​ | — | ​ | — | ​ | 2,791
Total |  | 690,073 |  | (237,164) | ​ | (187,042) | ​ | 392,505 | ​ | 658,372
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | FV at | ​ | Income / (Loss) | ​ | ​ | ​ | ​ | ​ | FV at
Detail |  | 12/31/2022 |  | through OCI |  | Disposals |  | Additions |  | 12/31/2023
Mercado Abierto Electrónico S.A. |  | 627,246 |  | (623,692) | ​ | — | ​ | — | ​ | 3,554
Play Digital S.A. |  | 596,696 |  | (616,859) | ​ | (163,843) | ​ | 554,448 | ​ | 370,442
Seguro de Depósitos S.A |  | 72,180 |  | (30,953) | ​ | — | ​ | — | ​ | 41,227
Compensador Electrónica S.A. |  | 221,667 |  | 24,207 | ​ | (3,486) | ​ | — | ​ | 242,388
Provincanje S.A. |  | 49,185 |  | (284,341) | ​ | — | ​ | 251,804 | ​ | 16,648
Cuyo Aval Sociedad de Garantía Recíproca |  | 12,702 |  | (401) | ​ | — | ​ | — | ​ | 12,301
Argencontrol S.A. |  | 2,197 |  | (932) | ​ | — | ​ | — | ​ | 1,265
IEBA S.A. |  | 414 |  | (281) | ​ | — | ​ | — | ​ | 133
Other Reciprocal Guarantee Companies |  | 1,830 |  | 285 | ​ | — | ​ | — | ​ | 2,115
Total |  | 1,584,117 |  | (1,532,967) | ​ | (167,329) | ​ | 806,252 | ​ | 690,073
​

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