XML 186 R152.htm IDEA: XBRL DOCUMENT 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)