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v3.25.1

INSURANCE - Insurance contract assets (Details) - ARS ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2024 | Dec. 31, 2023
LRC |  |
INSURANCE |  |
Opening insurance contract assets | $ 2,221 |
Cash flows |  |
Net balance as at 31 December | 170,526 | $ 2,221
Insurance contract assets |  |
INSURANCE |  |
Opening insurance contract assets | 2,584,996 | 2,387,312
Insurance revenue | 40,788,242 | 40,431,615
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | (15,659,834) | (10,918,591)
Insurance acquisition cashflows | (4,318,506) | (1,588,241)
Insurance service expenses | (19,978,340) | (12,506,832)
Insurance service result | 20,809,902 | 27,924,783
IAS29 + finance income from reinsurance contracts held | (7,768,688) | (12,801,480)
Total amounts recognised in comprehensive income | 13,041,214 | 15,123,303
Cash flows |  |
Premiums received | (29,575,774) | (28,842,709)
Claims and other directly attributable expenses paid | 14,591,219 | 12,021,543
Insurance acquisition cashflows | 2,290,950 | 1,895,547
Total cash flows | (12,693,605) | (14,925,619)
Net balance as at 31 December | 2,932,605 | 2,584,996
Insurance contract assets | LRC |  |
INSURANCE |  |
Opening insurance contract assets | 3,752,300 | 4,551,088
Insurance revenue | 40,788,242 | 40,431,615
Insurance service expenses |  |
Insurance acquisition cashflows | (4,318,506) | (1,588,241)
Insurance service expenses | (4,318,506) | (1,588,241)
Insurance service result | 36,469,736 | 38,843,374
IAS29 + finance income from reinsurance contracts held | (8,084,261) | (12,695,000)
Total amounts recognised in comprehensive income | 28,385,475 | 26,148,374
Cash flows |  |
Premiums received | (29,575,774) | (28,842,709)
Insurance acquisition cashflows | 2,290,950 | 1,895,547
Total cash flows | (27,284,824) | (26,947,162)
Net balance as at 31 December | 4,852,951 | 3,752,300
Insurance contract assets | Liability for incurred claim | Present value of future cash flow |  |
INSURANCE |  |
Opening insurance contract assets | (1,117,877) | (2,066,782)
Insurance service expenses |  |
Incurred claims and other directly attributable expenses |  | (10,966,158)
Insurance service expenses |  | (10,966,158)
Insurance service result |  | (10,966,158)
IAS29 + finance income from reinsurance contracts held |  | (106,480)
Total amounts recognised in comprehensive income |  | (11,072,638)
Cash flows |  |
Claims and other directly attributable expenses paid |  | 12,021,543
Total cash flows |  | 12,021,543
Net balance as at 31 December | (1,829,162) | (1,117,877)
Insurance contract assets | Liability for incurred claim | Risk adjustment for non-financial risk |  |
INSURANCE |  |
Opening insurance contract assets | (49,427) | (96,994)
Insurance service expenses |  |
Incurred claims and other directly attributable expenses |  | 47,567
Insurance service expenses |  | 47,567
Insurance service result |  | 47,567
Total amounts recognised in comprehensive income |  | 47,567
Cash flows |  |
Net balance as at 31 December | (91,184) | (49,427)
Insurance contract assets | Liability for insurance acquisition | Present value of future cash flow |  |
INSURANCE |  |
Opening insurance contract assets | (1,117,877) |
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | (15,591,348) |
Insurance service expenses | (15,591,348) |
Insurance service result | (15,591,348) |
IAS29 + finance income from reinsurance contracts held | 288,844 |
Total amounts recognised in comprehensive income | (15,302,504) |
Cash flows |  |
Claims and other directly attributable expenses paid | 14,591,219 |
Total cash flows | 14,591,219 |
Net balance as at 31 December | (1,829,162) | (1,117,877)
Insurance contract assets | Liability for insurance acquisition | Risk adjustment for non-financial risk |  |
INSURANCE |  |
Opening insurance contract assets | (49,427) |
Insurance service expenses |  |
Incurred claims and other directly attributable expenses | (68,486) |
Insurance service expenses | (68,486) |
Insurance service result | (68,486) |
IAS29 + finance income from reinsurance contracts held | 26,729 |
Total amounts recognised in comprehensive income | (41,757) |
Cash flows |  |
Net balance as at 31 December | $ (91,184) | $ (49,427)

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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from amortisation of insurance acquisition cash flows. [Refer: Insurance contracts liability (asset); Increase (decrease) through insurance acquisition cash flows, insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 103 -Subparagraph b -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_103_b_ii&doctype=Standard -URIDate 2024-03-27 + Details
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- Definition The increase (decrease) in insurance contracts liability (asset) resulting from insurance acquisition cash flows. Insurance acquisition cash flows are cash flows arising from the costs of selling, underwriting and starting a group of insurance contracts (issued or expected to be issued) that are directly attributable to the portfolio of insurance contracts to which the group belongs. Such cash flows include cash flows that are not directly attributable to individual contracts or groups of insurance contracts within the portfolio. [Refer: Insurance contracts liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 17 -IssueDate 2024-01-01 -Paragraph 105 -Subparagraph a -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=17&code=ifrs-tx-2024-en-r&anchor=para_105_a_ii&doctype=Standard -URIDate 2024-03-27 + Details
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