v3.25.1
Deferred Income Tax Assets/Liabilities (Tables)
 12 Months Ended
Dec. 31, 2024
Deferred tax assets and liabilities [abstract]  
Summary of Changes in Deferred Income Tax Assets and Liabilities
Changes in “Deferred Income Tax Assets and Liabilities” during the fiscal years ended December 31, 2024, and December 31, 2023, are as follows:
Deferred Income Tax Assets
Item12.31.23
Inclusions (*)
Charge to
Income 		12.31.24
Valuation of Securities352,493,394 — (352,493,394)— 
Other Financial Assets— 7,966,214 31,339,549 39,305,763 
Loans and Other Financing125,097,896 19,968,229 74,171,134 219,237,259 
Tax Loss Carryforwards5,795,467 43,981,905 17,730,192 67,507,564 
Insurance Contract Assets4,131,130 — (4,131,130)— 
Reinsurance Contract Assets— — 16,684,659 16,684,659 
Other Financial Liabilities1,662,253 — 747,793 2,410,046 
Subordinated Debt Securities— 3,374,256 (45,731)3,328,525 
Provisions28,543,659 4,425,532 66,842,887 99,812,078 
Insurance Contracts Liabilities42,268 — (42,268)— 
Reinsurance Contracts Liabilities56,384,817 — 1,240,744 57,625,561 
Other Non-financial Liabilities32,505,949 5,128,716 70,216,551 107,851,216 
Foreign Currency Exchange Differences236,461 — (50,130)186,331 
Inflation adjustment deferral4,015,487 568,853 (3,855,720)728,620 
Others— — 10,675,564 10,675,564 
Totals610,908,781 85,413,705 (70,969,300)625,353,186 
Net deferred tax assets in subsidiaries with net liability position(162,285,866)— (20,083,852)(182,369,718)
Deferred tax assets448,622,915 85,413,705 (91,053,152)442,983,468 
(*) See Note 15.3.
Deferred Income Tax Liabilities
Item12.31.23
Inclusions (*)
Charge to
Income		12.31.24
Valuation of Securities(2,155,770)(24,545,810)(116,712,416)(143,413,996)
Derivate Instruments(1,835,358)— 3,674,021 1,838,663 
Other Financial Assets(9,714,799)— 645,740 (9,069,059)
Property, Plant and Equipment(93,933,251)17,967,507 (6,290,263)(82,256,007)
Intangible Assets(72,110,517)13,679,308 25,090,611 (33,340,598)
Insurance Contract Assets— — (5,510,055)(5,510,055)
Reinsurance Contract Assets(17,168,253)— — (17,168,253)
Other Non-financial Assets(1,132,395)(4,509,868)(8,744,264)(14,386,527)
Other Financial Liabilities— 3,370,872 (7,342,396)(3,971,524)
Debt Securities(194,606)— (481,734)(676,340)
Subordinated Debt Securities(9,721)— 9,721 — 
Reinsurance Contracts Liabilities(1,240,744)— (18,672,443)(19,913,187)
Other Non-financial Liabilities— — (714,354)(714,354)
Inflation adjustment deferral(11,441)— 6,644 (4,797)
Others(3,811,199)— 1,115,582 (2,695,617)
Totals(203,318,054)5,962,009 (133,925,606)(331,281,651)
Net deferred tax liabilities in subsidiaries with net asset position162,285,866 — 20,083,852 182,369,718 
Deferred tax liabilities(41,032,188)5,962,009 (113,841,754)(148,911,933)
(*) See Note 15.3.
Deferred Income Tax Assets
Item12.31.22Inclusions (*)Charge to
Income 		12.31.23
Valuation of Securities1,150,494 — 351,342,900 352,493,394 
Loans and other financing149,229,391 — (24,131,495)125,097,896 
Tax Loss Carryforwards15,508,949 — (9,713,482)5,795,467 
Insurance Contract Assets210,501 — 3,920,629 4,131,130 
Other Non-financial Assets11,801,652 — (11,801,652)— 
Other Financial Liabilities3,355,881 — (1,693,628)1,662,253 
Provisions38,030,923 3,803,361 (13,290,625)28,543,659 
Insurance Contracts Liabilities42,268 — — 42,268 
Reinsurance Contracts Liabilities— 32,310,750 24,074,067 56,384,817 
Other Non-financial Liabilities22,795,667 2,636,922 7,073,360 32,505,949 
Foreign Currency Exchange Differences46,941 — 189,520 236,461 
Inflation adjustment deferral21,599,688 720,044 (18,304,245)4,015,487 
Others255,709 — (255,709)— 
Totals264,028,064 39,471,077 307,409,640 610,908,781 
Net deferred tax assets in subsidiaries with net liability position(210,385,109)— 48,099,243 (162,285,866)
Deferred tax assets53,642,955 39,471,077 355,508,883 448,622,915 
(*) See Note 15.3.
Deferred Income Tax Liabilities
Item12.31.22Inclusions (*)Charge to
Income 		12.31.23
Valuation of Securities(70,483,344)400,266 67,927,308 (2,155,770)
Derivative Instruments(3,414,517)— 1,579,159 (1,835,358)
Other Financial Assets(4,235,771)(3,490,702)(1,988,326)(9,714,799)
Property, Plant and Equipment(106,417,279)(7,017,638)19,501,666 (93,933,251)
Intangible Assets(70,554,138)— (1,556,379)(72,110,517)
Reinsurance Contract Assets— — (17,168,253)(17,168,253)
Other Non-financial Assets(1,460,452)— 328,057 (1,132,395)
Debt Securities(551,985)— 357,379 (194,606)
Subordinated Debt Securities(66,711)— 56,990 (9,721)
Reinsurance Contracts Liabilities— — (1,240,744)(1,240,744)
Other Non-financial Liabilities(34,272)(137,715)171,987 — 
Inflation adjustment deferral(38,729)— 27,288 (11,441)
Others— (3,916,548)105,349 (3,811,199)
Totals(257,257,198)(14,162,337)68,101,481 (203,318,054)
Net deferred tax liabilities in subsidiaries with net asset position210,385,109 — (48,099,243)162,285,866 
Deferred tax liabilities(46,872,089)(14,162,337)20,002,238 (41,032,188)
(*) See Note 15.3.
Summary of Changes in Deferred Income Tax Assets and Liabilities
In addition, the expiration dates of tax loss carryforwards are as follows:
Year of GenerationAmountYear DueDeferred Tax Assets
201942,858 202410,715 
20206,377,024 20252,229,891 
202116,018,307 20265,532,715 
202226,734,932 20279,068,891 
20231,631,239 2028411,841 
2024156,858,996 202950,253,511 
207,663,356 67,507,564