v3.26.1
INSURANCE - Insurance contract assets (Details) - ARS ($)
$ in Thousands
12 Months Ended
Dec. 31, 2025
Dec. 31, 2024
Dec. 31, 2023
INSURANCE      
Insurance revenue $ 52,198,864 $ 53,656,427 $ 53,187,288
Cash flows      
Closing insurance contracts liabilities (541,432) (229,238)  
PAA      
INSURANCE      
Insurance revenue 52,198,864   53,187,288
Insurance contract assets/Liabilities      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period 3,857,804 3,400,530  
Insurance contracts liability (asset) at beginning of period 3,857,804 3,400,530  
Insurance revenue 52,198,864 53,656,427  
Insurance service expenses      
Incurred claims and other directly attributable expenses (23,599,649) (20,600,320)  
Insurance acquisition cashflows (3,075,764) (5,680,941)  
Insurance service expenses (26,675,413) (26,281,261)  
Net income (expenses) from reinsurance contracts held 25,523,451 27,375,166  
IAS29 + finance income from reinsurance contracts held (3,688,723) (10,219,612)  
Total amounts recognised in comprehensive income 21,834,728 17,155,554  
Cash flows      
Premiums received (49,469,747) (38,906,564)  
Claims and other directly attributable expenses paid 23,244,396 19,194,568  
Insurance acquisition cashflows 2,190,243 3,013,716  
Total cash flows (24,035,108) (16,698,280)  
Insurance contracts liability (asset) at end of period 1,657,424 3,857,804 3,400,530
Closing insurance contracts assets 2,127,425 3,857,804 3,400,530
Closing insurance contracts liabilities (470,001)    
Insurance contract assets/Liabilities | LRC      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period 6,383,998 4,936,104  
Insurance contracts liability (asset) at beginning of period 6,383,998 4,936,104  
Insurance revenue 52,198,864 53,656,427  
Insurance service expenses      
Insurance acquisition cashflows (3,075,764) (5,680,941)  
Insurance service expenses (3,075,764) (5,680,941)  
Net income (expenses) from reinsurance contracts held 49,123,100 47,975,486  
IAS29 + finance income from reinsurance contracts held (3,865,440) (10,634,744)  
Total amounts recognised in comprehensive income 45,257,660 37,340,742  
Cash flows      
Premiums received (49,469,747) (38,906,564)  
Insurance acquisition cashflows 2,190,243 3,013,716  
Total cash flows (47,279,504) (35,892,848)  
Insurance contracts liability (asset) at end of period 4,362,154 6,383,998 4,936,104
Closing insurance contracts assets 2,841,301 6,383,998 4,936,104
Closing insurance contracts liabilities 1,520,853    
Insurance contract assets/Liabilities | Liability for incurred claim | Present value of future cash flow      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period (2,406,240)    
Cash flows      
Closing insurance contracts assets (640,512) (2,406,240)  
Insurance contract assets/Liabilities | Liability for incurred claim | Present value of future cash flow | PAA      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period (2,406,240) (1,470,553)  
Insurance contracts liability (asset) at beginning of period (2,406,240) (1,470,553)  
Insurance service expenses      
Incurred claims and other directly attributable expenses (23,447,572) (20,510,225)  
Insurance service expenses (23,447,572) (20,510,225)  
Net income (expenses) from reinsurance contracts held (23,447,572) (20,510,225)  
IAS29 + finance income from reinsurance contracts held 147,948 379,970  
Total amounts recognised in comprehensive income (23,299,624) (20,130,255)  
Cash flows      
Claims and other directly attributable expenses paid 23,244,396 19,194,568  
Total cash flows 23,244,396 19,194,568  
Insurance contracts liability (asset) at end of period (2,461,468) (2,406,240) (1,470,553)
Closing insurance contracts assets   (2,406,240) (1,470,553)
Insurance contract assets/Liabilities | Liability for incurred claim | Risk adjustment for non-financial risk      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period (119,954)    
Cash flows      
Closing insurance contracts assets (73,364) (119,954)  
Closing insurance contracts liabilities (169,898)    
Insurance contract assets/Liabilities | Liability for incurred claim | Risk adjustment for non-financial risk | PAA      
INSURANCE      
Assets under insurance contracts and reinsurance contracts issued at beginning of period (119,954) (65,021)  
Insurance contracts liability (asset) at beginning of period (119,954) (65,021)  
Insurance service expenses      
Incurred claims and other directly attributable expenses (152,077) (90,095)  
Insurance service expenses (152,077) (90,095)  
Net income (expenses) from reinsurance contracts held (152,077) (90,095)  
IAS29 + finance income from reinsurance contracts held 28,769 35,162  
Total amounts recognised in comprehensive income (123,308) (54,933)  
Cash flows      
Insurance contracts liability (asset) at end of period $ (243,262) (119,954) (65,021)
Closing insurance contracts assets   $ (119,954) $ (65,021)