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MINIMUM CAPITAL REQUIREMENTS (Tables)

12 Months Ended

Dec. 31, 2024

Schedule of minimum capital requirement in accordance with the rules of Agrentine Cental Bank


	Year ended December 31,
	2024		2023 ⁽³⁾		2022 ⁽⁴⁾

	(in thousands of Pesos except percentages and ratios)
Calculation of excess capital:
Allocated to assets at risk	182,998,532		113,069,951		140,574,334
Allocated to Bank premises and equipment, intangible assets and equity investment assets	23,723,556		23,209,663		25,415,799
Market risk	17,327,442		6,484,215		11,487,308
Public sector and securities in investment account,	534,442		592,757		4,242,194
Operational risk	74,466,666		51,026,023		55,528,568
Required minimum capital under Central Bank rules	299,050,638		194,382,609		237,248,203
Basic net worth	824,470,904		732,667,574		526,365,675
Complementary net worth	—		—		17,632,600
Deductions	(233,821,244)		(222,220,695)		(169,964,031)
Total capital under Central Bank rules	590,649,660		510,446,879		374,034,244
Excess capital	291,599,022		316,064,270		136,786,041
Credit Risk Weighted Assets ⁽¹⁾	2,557,622,021		1,672,850,285		2,057,126,334
Risk Weighted Assets ⁽¹⁾	3,662,675,501		2,379,950,437		2,904,024,550
Selected capital and liquidity ratios:
Regulatory capital/credit risk weighted assets	23.1	%	30.5	%	18.2	%
Regulatory capital/risk weighted assets	16.1	%	21.4	%	12.9	%
Average shareholders’ equity as a percentage of average total assets	17.8	%	14.5	%	12.2	%
Total liabilities as a multiple of total shareholders’ equity	5.4x		6.3x		8.3x
Cash as a percentage of total deposits	20.2	%	14.4	%	8.7	%
Liquid assets as a percentage of total deposits ⁽²⁾	55.6	%	83.1	%	65.8	%
Common Equity Tier 1 Capital (CET1) / risk weighted assets	16.1	%	21.4	%	12.3	%

(1)

Risk Weighted Assets includes operational risk weighted assets, market risk weighted assets, and credit risk weighted assets, Operational risk weighted assets and market risk weighted assets are calculated by multiplying their respective required minimum capital under Central Bank rules by 12.5, Credit Risk Weighted Assets is calculated by applying the respective credit risk weights to our assets, following Central Bank rules,

(2)	Liquid assets include cash, securities issued by the Central Bank, and Repo transactions with the Central Bank. This ratio does not consider other government securities held by the Company to set Minimum Reserve Requirements.

(3)	Amounts corresponding to applying Communication “A” 8009 retrospectively for comparative purposes. Values adjusted for inflation

(4)	Values adjustment for inflation.