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INCOME TAX (Tables)

12 Months Ended

Dec. 31, 2024

INCOME TAX

Summary of reconciliation between the tax charge to income result from applying current tax rate

​

​	​	​	​	​	​	​	​
​		12/31/2024		12/31/2023		12/31/2022	​
Income before taxes		142,867,195	​	188,131,973		(58,439,029)
Tax rate		30	%	35	%	34	%
Income for the year at tax rate		42,149,858	​	65,593,623	​	(20,117,755)	​
Permanent differences at tax rate:		​	​	​		​
Contribution SGR (Mutual Guarantee Societies)		(2,945,705)	​	(91,461)		(1,274,827)
Tax inflation adjustment		3,593,422	​	6,354,837	​	(14,832,821)	​
Income tax return		(14,956,338)	​	(1,009,861)	​	236,411	​
Effect of tax rate change on deferred tax	​	10,230,418	​	1,262,387	​	11,611,183	​
Non-deductible results		226,245	​	3,530,529	​	66,508	​
Income tax		38,297,900	​	75,640,054		(24,311,301)

Summary of net position of deferred tax

​

​	​	​	​	​
​		12/31/2024		12/31/2023
Deferred tax assets		15,112,717		28,222,382
Deferred tax liability		(3,167,675)		(3,516,680)
Net assets by deferred tax		11,945,042		24,705,702
​	​	​	​	​
Deferred taxes to be recovered in more than 12 months		14,775,757		23,423,170
Deferred taxes to be recovered in 12 months		336,960		4,799,212
Subtotal – Deferred tax assets		15,112,717		28,222,382
Deferred taxes to be paid in more than 12 months		(9,740,641)		(4,885,588)
Deferred taxes to be paid in 12 months		6,572,966		1,368,908
Subtotal – Deferred tax liabilities		(3,167,675)		(3,516,680)
Total Net Assets by deferred Tax		11,945,042		24,705,702

Summary of deferred tax assets / (liabilities)

​

​	​	​	​	​	​	​
​		​		​		​
​	​	Balance at	​	(Charge)/Credit	​	Balance at
​	​	12/31/2023	​	to Income/OCI	​	12/31/2024
Intangible assets		(18,814,021)		16,898,603		(1,915,418)
Loan Loss Reserves		11,920,892		7,778,534		19,699,426
Property, plant and equipment		(9,241,529)		2,671,533		(6,569,996)
Foreign Currency		(688,841)		690,204		1,363
Tax Loss Carry Forward		4,856,154		(2,344,690)		2,511,464
Inflation adjustment credit	​	11,279,613	​	(11,219,368)	​	60,245
Provisions	​	10,237,495	​	5,845,806	​	16,083,301
Others		15,155,939		(33,081,282)		(17,925,343)
Total		24,705,702		(12,760,660)		11,945,042

​

​	​	​	​	​	​	​
​		​		​		​
​	​	Balance at	​	(Charge)/Credit	​	Balance at
​	​	12/31/2022	​	to Income	​	12/31/2023
Intangible assets		(18,807,532)	​	(6,489)		(18,814,021)
Loan Loss Reserves		13,230,273	​	(1,309,381)		11,920,892
Property, plant and equipment		(17,599,968)	​	8,358,439		(9,241,529)
Foreign Currency		(688,841)	​	—		(688,841)
Tax Loss Carry Forward		82,059,095	​	(77,202,941)		4,856,154
Inflation adjustment credit	​	19,115,833	​	(7,836,220)	​	11,279,613
Provisions	​	3,628,330	​	6,609,165	​	10,237,495
Others		576,590	​	14,579,349		15,155,939
Total		81,513,780		(56,808,078)		24,705,702

Summary of loss carryforward

​

​	​	​	​	​	​	​
​	​	12/31/2024
Year of generation		Amount		Expiration Date		Deferred Tax Assets
2020	​	71,194	​	2025	​	21,358
2021	​	482,816	​	2026	​	144,845
2022	​	6,745,381	​	2027	​	2,023,614
2023	​	71,716	​	2028	​	21,515
2024	​	1,000,441	​	2029	​	300,132
Total	​	8,371,547	​	​	​	2,511,464

​

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- Definition

The disclosure of deferred taxes. [Refer: Deferred tax liabilities; Deferred tax assets]

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