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Fair value of financial instruments (Tables)
 12 Months Ended
Dec. 31, 2024
Fair Value Of Financial Instruments [Abstract]  
Assets and Liabilities Measured at Fair Value
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2024 is detailed below:
 Book valueTotal fair valueLevel 1 Fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets at fair value through profit or loss
 - Debt securities91,797,17791,797,17782,335,8719,461,306—
 - Derivatives9,863,4629,863,462861,4339,002,029—
 - Equity instruments8,904,3128,904,3128,904,312——
Financial assets at fair value through other comprehensive income
 - Debt securities2,461,681,2622,461,681,2622,388,045,11870,848,5502,787,594
 - Equity instruments4,502,5734,502,573—770,4883,732,085
Total2,576,748,7862,576,748,7862,480,146,73490,082,3736,519,679
Financial liabilities at fair value through profit or loss
Derivatives3,858,6353,858,635—3,858,635—
Total3,858,6353,858,635—3,858,635—
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2023 is detailed below:
 Book valueTotal fair valueLevel 1 Fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets at fair value through profit or loss
 - Debt securities492,324,281492,324,281487,641,7273,596,5521,086,002
 - Derivatives21,780,41321,780,413—21,780,413—
 - Equity instruments8,640,2778,640,2778,640,277——
Financial assets at fair value through other comprehensive income
 - Debt securities1,833,311,0041,833,311,0041,427,176,770395,919,46910,214,765
 - Equity instruments4,322,5774,322,577—941,2053,381,372
Total2,360,378,5522,360,378,5521,923,458,774422,237,63914,682,139
Financial liabilities at fair value through profit or loss
Trading liabilities22,495,62122,495,62122,484,42111,200—
Derivatives4,671,4864,671,486—4,671,486—
Total27,167,10727,167,10722,484,4214,682,686—
Transfers Between Hierarchy Levels From Level 2 to Level 1
The following instruments measured at fair value were transferred from Level 2 to Level 1 of the fair value hierarchy as of December 31, 2024 and 2023:
December 31,
2024		December 31,
2023
Treasury Bonds adjusted by 1.55% CER in pesos maturing 07-26-2024
—111,892,095
Treasury Bonds adjusted by 2.00% CER in pesos maturing 11-09-2026
—74,004
Sensitivity Analysis of Securities, Sell Options, and Put-Underlying
The tables below show a sensitivity analysis for each of the above-mentioned securities:
Latest market price scenariosChanges in final price
ON REF2BON BSCPOON WNCMOON WNCLO
+ 2%
4.083 %1.930 %1.937 %1.931 %
+ 5%
10.208 %4.824 %4.842 %4.828 %
+ 10%
20.417 %9.649 %9.685 %9.655 %
UVAChanges in final price
ScenariosON REF2B
+ 5%
5.000 %
+ 10%
10.000 %
+ 15%
15.000 %
Badlar Privated rateChanges in final price
ON BSCPOON WNCMOON WNCLO
5%-0.0335 %-0.0284 %-0.0389 %
10%-0.0670 %-0.0567 %-0.0778 %
15%-0.1005 %-0.0851 %-0.1168 %
Reconciliation of Level 3 Assets and Liabilities
The following table shows a reconciliation between opening balances and final balances of Level 3 fair values as of December 31, 2024 and 2023:
December 31,
2024		December 31,
2023
Balance at the beginning of the fiscal year14,682,139 4,409,846 
Private securities - Corporate bonds(1,903,183)8,798,656 
Debt securities at fair value through profit or loss - Private securities - Corporate bonds(498,709)1,086,002 
Equity instruments2,179,307 3,381,372 
Net monetary inflation adjustment(7,939,875)(2,993,737)
Balance at year-end6,519,679 14,682,139 
Assets and Liabilities Not Measured At Fair Value
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2024 is detailed below:
Book valueTotal fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets
Cash and cash equivalents2,823,405,750 (a)— — 
Other financial assets590,310,435 (a)— — 
Debt securities152,528,570 160,612,323 160,612,323 — 
Loans and advances7,538,571,532 7,918,435,940 69,468,034 7,848,967,906 
Financial liabilities
Deposits9,929,679,125 (b)3,272,641,896 — 3,272,641,896 
Other financial liabilities1,195,339,210 (a)— — 
Bank loans200,930,558 198,965,317 198,965,317 — 
Debt securities issued115,898,590 117,281,355 117,281,355 — 
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2023 is detailed below:
Book valueTotal fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets
Cash and cash equivalents2,488,330,006 (a)— — 
Other financial assets372,837,937 (a)— — 
Debt securities182,535,735 211,594,214 211,594,214 — 
Loans and advances4,301,897,429 (c)4,079,647,373 — 4,079,647,373 
Reverse repurchase agreements2,615,655,397 (a)— — 
Financial liabilities
Deposits7,925,054,235 (b)1,833,397,449 — 1,833,397,449 
Other financial liabilities976,139,925 (a)— — 
Bank loans61,387,247 60,148,259 60,148,259 — 
Debt securities issued27,910,020 28,404,015 28,404,015 — 
a)The Group does not report the fair value as the accounting values are a reasonable approximation of the fair values.
b)The balance of the Deposits item is made up of Time Deposits, with fair value Hierarchy Level 3 and the rest of the deposits, for which the fair value is not reported as it is considered similar to its accounting balance.