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Fair value of financial instruments (Tables)
12 Months Ended
Dec. 31, 2025
Fair Value Of Financial Instruments [Abstract]  
Summary of Assets and Liabilities Measured at Fair Value
The fair value hierarchy of assets and liabilities measured at fair value as of December 31, 2025 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 securities315,467,772315,467,772259,373,31756,094,455
 - Derivatives38,865,25038,865,25011,792,04627,073,204
 - Equity instruments11,794,48611,794,48611,794,486
Financial assets at fair value through other comprehensive income
 - Debt securities3,084,239,6473,084,239,6472,727,544,858356,694,789
 - Equity instruments10,729,53110,729,5314,294,7971,374,2955,060,439
Total3,461,096,6863,461,096,6863,014,799,504441,236,7435,060,439
Financial liabilities at fair value through profit or loss
Derivatives6,495,7016,495,7014,148,0172,347,684
Total6,495,7016,495,7014,148,0172,347,684
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 securities120,757,396120,757,396108,311,23212,446,164
 - Derivatives12,975,19212,975,1921,133,19811,841,994
 - Equity instruments11,713,44911,713,44911,713,449
Financial assets at fair value through other comprehensive income
 - Debt securities3,238,293,7013,238,293,7013,141,426,78993,199,8863,667,026
 - Equity instruments5,923,0475,923,0471,013,5624,909,485
Total3,389,662,7853,389,662,7853,262,584,668118,501,6068,576,511
Financial liabilities at fair value through profit or loss
Derivatives5,075,9595,075,9595,075,959
Total5,075,9595,075,9595,075,959
Summary of Transfers Between Hierarchy Levels From Level 1 to Level 2
The following instruments measured at fair value were transferred from Level 1 to Level 2 of the fair value hierarchy as of December 31, 2025 and 2024:

December 31,
2025
December 31,
2024
Corporate Bond John Deere Credit Cia Financiera S.A. Series X in USD. Maturity 03-08-20261,475,644
Summary of 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, 2025 and 2024:
December 31,
2025
December 31,
2024
Corporate Bond 360 Energy Solar S.A. Series 4 in USD at a fixed interest rate. Maturity 10-30-20273,353,010
Corporate Bond Petroquímica Comodoro Rivadavia Series R in USD. Maturity 10-22-20283,422,332
Corporate Bond Minera EXAR Series 1 in USD. Maturity 11-11-20272,873,434
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-20282,804,442
Summary of 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, 2025 and 2024:
December 31,
2025
December 31,
2024
Balance at the beginning of the fiscal year8,576,511 19,314,068 
Private securities - Corporate bonds(2,787,594)(2,503,600)
Debt securities at fair value through profit or loss - Private securities - Corporate bonds— (656,042)
Equity instruments1,328,354 2,866,836 
Net monetary inflation adjustment(2,056,832)(10,444,751)
Balance at year-end5,060,439 8,576,511 
Summary of 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, 2025 is detailed below:
Book valueCarrying amount presented as fair valueTotal fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets
Cash and cash equivalents4,752,284,950 4,752,284,950 4,752,284,950 — — 
Other financial assets727,280,010 727,280,010 727,280,010 — — 
Debt securities583,277,961 — 593,116,409 593,116,409 — 
Loans and advances14,448,211,657 3,152,686 15,185,076,086 269,690,259 14,912,233,141 
Financial liabilities
Deposits17,205,076,066 10,428,091,193 17,280,435,013 — 6,852,343,820 
Repurchase agreements468,228,307 468,228,307 468,228,307 — — 
Other financial liabilities1,775,679,896 1,775,679,896 1,775,679,896 — — 
Bank loans826,663,992 — 868,004,121 868,004,121 — 
Debt securities issued615,321,191 — 655,659,780 655,659,780 — 
The fair value hierarchy of assets and liabilities not measured at fair value as of December 31, 2024 is detailed below:
Book valueCarrying amount presented as fair valueTotal fair valueLevel 2 Fair valueLevel 3 Fair value
Financial assets
Cash and cash equivalents3,714,135,212 3,714,135,212 3,714,135,212 — — 
Other financial assets776,541,869 776,541,869 776,541,869 — — 
Debt securities200,648,357 — 211,282,379 211,282,379 — 
Loans and advances9,916,843,857 1,269,080 10,417,817,161 91,383,844 10,325,164,237 
Financial liabilities
Deposits13,062,299,276 8,825,094,041 13,130,190,643 — 4,305,096,602 
Other financial liabilities1,572,445,423 1,572,445,423 — — — 
Bank loans264,320,232 — 261,734,995 261,734,995 — 
Debt securities issued152,462,334 — 154,281,336 154,281,336 —