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Investment Portfolio - Government and Corporate Securities (Tables)
 12 Months Ended
Dec. 31, 2025
Disclosure Of Detailed Information About Investment Portfolio Of Government And Corporate Securities [Abstract]  
Summary of Investments in Argentine and Other Governments and Corporate Securities The following table sets out the Group’s investments in Argentine and other governments and corporate securities as of December 31, 2025 and 2024 by type and currency of denomination.
AccountFairBookBook
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DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS
Local:
Government Securities - In pesos
Argentine Treasury Bond Capitalizable. Maturity 02-13-2026181,391,861 8,775,833 
Argentine Treasury Bond Capitalizable. Maturity 01-30-2026169,765,920 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-30-2026232,016,031 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-29-2026127,486,650 — 
Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026123,877,555 15,467,671 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-30-2026116,111,694 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-17-2026111,851,905 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-27-202619,220,113 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 11-30-202629,152,759 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-29-202618,901,455 — 
Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026
13,733,466 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-31-202612,250,170 — 
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 08-31-202611,065,138 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2026
11,003,704 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-20261667,639 — 
Argentine Treasury Bond in Pesos adjusted by CER. Maturity 06-30-2026 1127,211 — 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-16-20251— 60,015,466 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025
2— 9,754,242 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-20251— 5,173,715 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-28-20251— 4,229,970 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 08-15-20251— 2,882,428 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-17-20252— 2,691,922 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-20251— 2,659,104 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-20251— 2,526,054 
Argentine Treasury Bond in Pesos adjusted by CER 4.25%. Maturity 02-14-2025
1— 2,382,044 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-20251— 1,574,020 
Treasury Bill Capitalizable in Pesos. Maturity 08-29-20251— 1,344,596 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-20251— 591,349 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 10-31-2025
1— 274,328 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-20251— 186,800 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-20251— 104,601 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-20251— 36,143 
Subtotal Government Securities - In pesos298,623,271 120,670,286 
Government Securities - In foreign currency
Argentine Treasury Bills in USD Zero Coupon. Maturity 01-30-2026214,434,761 — 
Argentine Treasury Bills in USD Zero Coupon. Maturity 01-16-20261122,660 — 
AL30 Bond Local Law USD Step Up. Maturity 07-09-203011,796,177 87,110 
AccountFairBookBook
valueValueValue
level12.31.202512.31.2024
Subtotal Government Securities - In foreign currency16,353,598 87,110 
Private Securities - In pesos
Corporate Bond Arcor Series 3 in Pesos Uva. Maturity 12-15-20262314,022 — 
Subtotal Private Securities - In Pesos314,022 — 
Private Securities - In foreign currency
Corporate Bond CNH Industrial Capital Argentina Series 10 in USD. Maturity 06-03-20282176,881 — 
Subtotal Private Securities - In foreign currency176,881 — 
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS315,467,772 120,757,396 
EQUITY INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS
Local:
Private Securities - In pesos
Acción BYMA- Bolsas y Mercados Argentina17,477,421 7,975,690 
Acción Banco de Valores de Bs. As.12,582,396 2,752,230 
Mutual Funds11,734,669 985,529 
Subtotal Private Securities - In pesos11,794,486 11,713,449 
TOTAL EQUITY INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS11,794,486 11,713,449 
DEBT SECURITIES AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
Local:
Government Securities - In pesos
Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026 (1)1429,459,063 519,491,185 
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 04-30-2026 (1)2336,456,250 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 03-16-2026 (1)1289,826,625 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-2026 (1)1275,420,451 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026 (1)1264,524,334 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026 (1)1196,198,742 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2026 (1)
1157,628,777 188,289,723 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-30-2026 (1)1129,257,280 — 
Treasury Bonds in pesos adjusted by Cer. Maturity 10-30-2026 (1)1124,470,583 — 
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 08-31-2026 (1)1103,726,080 — 
Argentine Treasury Bill Capitalizable in Pesos. Maturity 04-17-2026 (1)150,054,500 — 
Argentine Treasury Bond in Pesos adjusted by CER. Maturity 06-30-2026 (1)127,938,068 34,793,813 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 03-31-2027
116,117,673 — 
Argentine Treasury Bond in Pesos at Fixed Rate. Maturity 05-30-203016,892,784 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027
14,215,656 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2025
1— 323,029,081 
Argentine Treasury Bond Capitalizable in Pesos. Maturity 12-15-20251— 173,314,556 
Treasury Bonds in pesos adjusted by Cer 2%. Maturity 11-09-2026
1— 8,127,032 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-28-20251— 326,351,856 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-31-20251— 323,744,254 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 01-31-20251— 1,103,688 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-18-20251— 84,059,204 
Treasury Bill Capitalizable in Pesos. Maturity 08-29-20251— 42,851,777 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 06-30-20251— 41,470,523 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 03-14-20251— 46,489,081 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 02-14-20251— 76,396,530 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-12-20251— 42,851,777 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 05-30-20251— 39,316,423 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 09-30-20251— 84,881,379 
Treasury Bonds in pesos adjusted by Cer 4.25%. Maturity 02-14-2025
1— 24,574,583 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 06-30-2025
1— 7,912,615 
Argentine Treasury Bond Capitalizable in Pesos. Maturity 10-17-20251— 168,668,279 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 04-16-20251— 213,454,174 
Argentine Treasury Bills Capitalizable in Pesos. Maturity 07-31-20251— 204,481,254 
Subtotal Government Securities - In pesos2,412,186,866 2,975,652,787 
Government Securities - In foreign currency
Argentine Treasury Bills in USD Zero Coupon. Maturity 01-16-202614,735,799 — 
AccountFairBookBook
valueValueValue
level12.31.202512.31.2024
Subtotal Government Securities - In foreign currency4,735,799 — 
BCRA Notes - In foreign currency
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series C)2— 14,444,664 
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series D)2— 14,168,958 
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series A)2— 10,360,418 
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series B)2— 9,828,855 
Subtotal BCRA Notes - In foreign currency— 48,802,895 
Private Securities - In pesos
Corporate Bond Mercado Pago Series 1 in Pesos at TAMAR floating rate. Maturity 07-18-202616,330,000 — 
Corporate Bond Fiat Compañía Financiera Series 20 in Pesos. Maturity 03-01-20262— 2,661,430 
Corporate Bond New San S.A. in Pesos Series 20 Private BADLAR. Maturity 02-01-20253— 357,686 
Corporate Bond Bco. de Serv. Financieros Cl. 24 in Pesos at Floating Rate. Maturity 02-02-20253— 280,422 
Corporate Bond New San S.A. in Pesos Series 21 Private BADLAR. Maturity 05-09-20253— 225,068 
Corporate Bond Refi Pampa Series 2 in Pesos Uva. Maturity 05-06-20253— 142,420 
Subtotal Private Securities - In pesos6,330,000 3,667,026 
Private Securities - In foreign currency
Corporate Bond CNH Industrial Capital Argentina. Series 10 in USD. Maturity 06-03-202824,422,034 — 
Corporate Bond Luz De Tres Picos 4 in USD. Maturity 09-29-202624,408,514 3,793,350 
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 48 in USD. Maturity 03-05-202823,646,717 — 
Corporate Bond Petroquímica Comodoro Rivadavia Series R in USD. Maturity 10-22-202813,422,332 3,353,679 
Corporate Bond 360 Energy Solar S.A. Series 4 in USD at a fixed interest rate. Maturity 10-30-202713,353,010 3,509,309 
Corporate Bond Minera EXAR Series 1 in USD. Maturity 11-11-202712,873,434 2,785,942 
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 07-14-202812,804,442 2,708,048 
Corporate Bond CAPEX S.A. Series 10 in USD. Maturity 07-05-202722,569,880 2,169,543 
Corporate Bond CAPEX S.A. Series 11 in USD. Maturity 06-17-202822,156,288 — 
Corporate Bond YPF S.A. Series 35 in USD at fixed rate. Maturity 02-27-202711,762,683 — 
Corporate Bond Petroquímica Comodoro Rivadavia Series O in USD. Maturity 09-22-202721,559,462 1,330,384 
Corporate Bond Petroquímica Comodoro Rivadavia S.A. Series T in USD. Maturity 07-21-202821,492,983 — 
Corporate Bond John Deere Credit Cia Financiera S.A. Series X in USD. Maturity 03-08-202621,475,644 1,338,504 
Corporate Bond Ledesma Series 15 in USD at fixed rate. Maturity 10-04-20271424,690 — 
Corporate Bond Vista Energy Series 23 in USD. Maturity 03-06-20272— 5,504,060 
Corporate Bond Tecpetrol S.A. Series 7 in USD. Maturity 04-22-20262— 4,102,026 
Corporate Bond YPF Series 32 in USD. Maturity 10-10-20282— 4,005,883 
Corporate Bond YPF Series 29 in USD. Maturity 05-28-20262— 2,730,248 
Corporate Bond Empresa de Gas del Sur (EMGASUD) S.A. Series 39 in USD. Maturity 03-08-20272— 2,695,844 
Corporate Bond Vista Energy Series 20 in USD. Maturity 07-20-20252— 2,291,942 
Corporate Bond YPF Series 33 in USC. Maturity 10-10-20282— 2,034,896 
Corporate Bond Pampa Energia S.A. Series 20 in USC. Maturity 03-26-20262— 1,381,837 
Subtotal Private Securities - In foreign currency36,372,113 45,735,495 
Financial assets pledged as collateral - In pesos
Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-2026173,863,350 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027
117,017,384 — 
Argentine Treasury Bond in Pesos adjusted by CER. Maturity 06-30-2026 15,908,080 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026161,348 — 
Treasury Bonds in pesos adjusted by 4.25% CER. Maturity 02-14-2025
1— 90,971,371 
Argentine Bond adjusted by 2% CER in pesos Tx26 (Boncer). Maturity 11-9-2026
1— 67,766,452 
Treasury Bonds in pesos adjusted by Cer 0% . Maturity 12-15-2025
1— 5,697,675 
Subtotal Financial assets pledged as collateral - In pesos96,850,162 164,435,498 
Financial assets pledged as collateral - In foreign currency
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series D)115,414,967 — 
AccountFairBookBook
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Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series C)115,404,922 — 
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series B)12,940,000 — 
Bonds for the Reconstruction of a Free Argentina - CLASS 1 - Maturity 10-31-2027 (Series B)11,513,314 — 
Corporate Bond YPF S.A. Series 35 in USD at fixed rate. Maturity 02-27-20271440,671 — 
Argentine Treasury Bills in USD Zero Coupon. Maturity 01-16-20261158,496 — 
Subtotal Financial assets pledged as collateral - In foreign currency35,872,370 — 
Government securities pledged as collateral - In pesos
Treasury Bonds in pesos adjusted by Cer. Maturity 03-31-2026144,240,244 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 06-30-2026115,233,574 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2027
79,964,631 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 12-15-2026
51,671,025 — 
Treasury Bonds in pesos adjusted by Cer 0%. Maturity 03-31-2027
39,604,500 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 12-15-202635,528,943 — 
Argentine Treasury Bond in pesos at Dual rate. Maturity 09-15-202619,205,500 — 
Argentine Treasury Bond in Pesos adjusted by CER. Maturity 06-30-2026 6,443,920 — 
Subtotal Government securities pledged as collateral - In pesos491,892,337 — 
TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME3,084,239,647 3,238,293,701 
EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME
Local:
Private Securities - In pesos
Compensadora Electrónica S.A.34,687,121 3,205,818 
Mercado Abierto Electrónico S.A.34,294,797 1,330,984 
Seguro de Depósitos S.A.3361,110 352,904 
Other312,208 19,779 
Subtotal Private Securities - In pesos9,355,236 4,909,485 
Foreign:
Private Securities - In foreign currency
Banco Latinoamericano de Exportaciones S.A.21,310,020 968,160 
Other264,275 45,402 
Subtotal Private Securities - In foreign currency1,374,295 1,013,562 
TOTAL EQUITY INSTRUMENTS AT FAIR VALUE THROUGH OTHER COMPREHENSIVE INCOME10,729,531 5,923,047 
DEBT SECURITIES AT AMORTIZED COST
Government Securities - In pesos
Argentine Treasury Bill Capitalizable in Pesos at TAMAR rate. Maturity 01-16-2026 (1)2561,135,419 — 
Argentine Treasury Bonds in Pesos. Maturity 05-23-2027 (1)215,954,621 31,623,614 
Argentine Treasury Bonds in pesos at 0.70% Badlar Private Rate. Maturity 11-23-2027 (1)
26,888,116 13,644,707 
Argentine Treasury Bonds in Pesos. Maturity 08-23-20252— 165,082,677 
Subtotal Government Securities - In pesos583,978,156 210,350,998 
Allowances for credit losses(700,195)(9,702,641)
TOTAL DEBT SECURITIES AT AMORTIZED COST583,277,961 200,648,357 
(1) Correspond to securities computed for minimum cash as of December 31, 2025, Note 42.a)