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FAIR VALUES (Tables)

12 Months Ended

Dec. 31, 2024

FAIR VALUES

Summary of fair values of financial assets and financial liabilities

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​	​	​	​	​	​	​	​	​
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

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​	​	​	​	​	​	​	​	​
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

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Summary of reconciliation of the financial instruments

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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

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​	​	​	​	​	​	​	​	​	​	​
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

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​	​	​	​	​	​	​	​	​	​	​
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

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Summary of equity instruments measured at fair value with changes in profit or loss

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​	​	​	​	​
​		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

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Summary of equity instruments measured at fair value with changes in other comprehensive income

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​	​	​	​	​	​	​	​	​	​	​
​	​	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

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​	​	​	​	​	​	​	​	​	​	​
​	​	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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- Definition

The disclosure of the fair value of investments in equity instruments that the entity has designated at fair value through other comprehensive income. [Refer: Investments in equity instruments designated at fair value through other comprehensive income]

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