| Other Financial Assets |
| | | NOTE 9. OTHER FINANCIAL ASSETS |
As of the indicated dates, the balances of “Other Financial Assets” were as follows: | | | | | | | | | | 12.31.24 | 12.31.23 | | Receivables from Spot Sales of Foreign Currency Pending Settlement | 47,075,011 | | 27,499,298 | | | Receivables from Spot Sales of Government Securities Pending Settlement | 1,279,672,017 | | 75,361,000 | | | Sundry Debtors | 164,259,476 | | 163,003,005 | | | Mutual Funds | 340,756,853 | | 116,427,994 | | | Premiums from financial guarantee contracts | 9,782,991 | | 13,134,982 | | | Interest accrued receivable | 23,288,463 | | 26,856,603 | | | Fiduciary Participation Certificates | 21,246,908 | | 131,029 | | | Balances from claims pending recovery | 61,985 | | 9,277 | | | Others | 617,735 | | — | | | Minus: Allowances | (1,589,042) | | (1,343,610) | | | Total | 1,885,172,397 | | 421,079,578 | |
The credit rating quality analysis of Other Financial Assets as of December 31, 2024, was as follows: | | | | | | | | | | | | | | | | | | | | | | | | | | | | Debtors
for Sale
of
Foreign
Currency | Debtors for
Cash sale of
Government
Securities to
be Settled | Sundry
Debtors | Mutual
Funds | Premiums
from
financial
guarantee
contracts | Interest
accrued
receivable | Fiduciary participation certificates | Balances
from
claims
pending
recovery | | Not yet due | 47,075,011 | | 1,279,672,017 | | 164,214,087 | | 340,756,853 | | 9,782,991 | | 23,288,463 | | 21,246,908 | | 679,720 | | | Impaired/Uncollectible | — | | — | | 45,389 | | — | | — | | — | | — | | — | | | Allowances | — | | — | | (1,589,042) | | — | | — | | — | | — | | — | | | Total | 47,075,011 | | 1,279,672,017 | | 162,670,434 | | 340,756,853 | | 9,782,991 | | 23,288,463 | | 21,246,908 | | 679,720 | |
The main factors considered by the Group to determine the impaired assets are their due date status and the possibility to realize the related collateral, if appropriate. Related-party information is disclosed in Note 51.
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