Banco Macro (BMA) 20-F 28 Apr 23 2022 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2022 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2022
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Entity Registrant Name	Macro Bank Inc.
Entity Central Index Key	0001347426
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Well-known Seasoned Issuer	Yes
Entity Filer Category	Large Accelerated Filer
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Address, Country	AR
Document Shell Company Report	false
Document Transition Report	false
Document Annual Report	true
Entity Interactive Data Current	No
Entity Voluntary Filers	No
Entity Common Stock, Shares Outstanding	639,413,408
ICFR Auditor Attestation Flag	true
Auditor Name	Pistrelli, Henry Martin y Asociados S.R.L.
Auditor Firm ID	1449
Auditor Location	City of Buenos Aires, Buenos Aires, Argentina
Document Registration Statement	false
Entity File Number	001-32827
Entity Incorporation, State or Country Code	C1
Document Accounting Standard	International Financial Reporting Standards
Entity Address, Address Line One	Avenida Eduardo Madero 1182
Entity Address, City or Town	City of Buenos Aires
Entity Address, Postal Zip Code	C1106ACY
Business Contact [Member]
Document Information [Line Items]
Entity Address, Country	AR
Entity Address, Address Line One	Avenida Eduardo Madero 1172, 24th Floor
Entity Address, City or Town	City of Buenos Aires
Entity Address, Postal Zip Code	C1106ACY
Contact Personnel Name	Jorge Francisco Scarinci
Contact Personnel Email Address	jorgescarinci@macro.com.ar
Country Region	54
City Area Code	11
Local Phone Number	5222-6730
American Depositary Shares [member]
Document Information [Line Items]
Trading Symbol	BMA
Title of 12(b) Security	American Depositary Shares
Security Exchange Name	NYSE
Class A Common Stock [member]
Document Information [Line Items]
Entity Common Stock, Shares Outstanding	11,235,670
Class B Common Stock [member]
Document Information [Line Items]
Trading Symbol	BMA
Title of 12(b) Security	Class B ordinary shares
Security Exchange Name	NYSE
Entity Common Stock, Shares Outstanding	628,177,738

Consolidated Statement of Finan

Consolidated Statement of Financial Position - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and Deposits in Banks	$ 250,089,093	$ 335,692,114
Cash	27,612,616	51,862,712
Central Bank of Argentina	143,526,540	207,729,609
Other Local and Foreign Entities	78,937,819	76,087,274
Other	12,118	12,519
Debt Securities at fair value through profit or loss	211,054,112	63,125,824
Derivative Financial Instruments	42,899	2,524
Repo transactions	61,929,317	61,176,357
Other Financial Assets	57,944,523	68,497,221
Loans and other financing	598,600,865	686,328,209
Non-financial Public Sector	2,206,770	4,628,089
Other Financial Entities	927,272	2,941,876
Non-financial Private Sector and Foreign Residents	595,466,823	678,758,244
Other Debt Securities	737,171,831	557,062,936
Financial Assets delivered as guarantee	30,620,278	34,993,147
Current Income Tax Assets		1,058,582
Equity Instruments at fair value through profit or loss	839,458	7,365,144
Investment in associates and joint arrangements	1,141,599	953,520
Property, plant and equipment	101,863,737	102,991,484
Intangible Assets	17,439,760	16,370,965
Deferred Income Tax Assets	73,569	93,092
Other Non-financial Assets	12,452,870	4,541,843
Non-current Assets held for sale	8,856,247	6,314,263
TOTAL ASSETS	2,090,120,158	1,946,567,225
LIABILITIES
Deposits	1,295,395,069	1,147,041,028
Non-financial Public Sector	109,952,253	109,868,280
Financial Sector	1,653,447	1,872,336
Non-financial Private Sector and Foreign Residents	1,183,789,369	1,035,300,412
Liabilities at fair value through profit or loss	526,027	3,170,711
Derivative Financial Instruments	2,371	4,933
Other Financial Liabilities	135,091,316	131,278,389
Financing received from the Central Bank of Argentina and other financial institutions	2,449,342	852,660
Issued Corporate Bonds	2,715,556	5,825,893
Current Income Tax Liabilities	10,849,439	684,304
Subordinated Corporate Bonds	72,129,837	81,762,819
Provisions	2,788,132	3,221,012
Deferred Income Tax Liabilities	13,134,903	12,169,160
Other Non-financial Liabilities	42,809,291	93,758,925
TOTAL LIABILITIES	1,577,891,283	1,479,769,834
SHAREHOLDERS' EQUITY
Capital Stock	639,413	639,413
Non-capital contributions	12,429,781	12,429,781
Adjustments to Shareholders' Equity	173,290,106	173,290,106
Earnings Reserved	406,008,913	360,473,453
Unappropriated Retained Earnings	(121,041,077)	(130,275,240)
Accumulated Other Comprehensive Income	50,462	5,611,954
Net Income for the fiscal year	40,766,589	44,554,136
Net Shareholders' Equity attributable to controlling interest	512,144,187	466,723,603
Net Shareholders' Equity attributable to non-controlling interests	84,688	73,788
TOTAL SHAREHOLDERS' EQUITY	512,228,875	466,797,391
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES	$ 2,090,120,158	$ 1,946,567,225

Consolidated Statement of Incom

Consolidated Statement of Income - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [LineItems]
Interest income		$ 612,465,374	$ 439,126,515	$ 461,853,526
Interest expense		(307,140,282)	(183,872,424)	(178,866,319)
Net Interest Income		305,325,092	255,254,091	282,987,207
Commissions income		75,402,581	72,042,451	72,749,668
Commissions expense		(7,413,595)	(6,878,052)	(6,019,529)
Net Commissions Income		67,988,986	65,164,399	66,730,139
Subtotal (Net Interest income plus Net Commissions income)		373,314,078	320,418,490	349,717,346
Net gain from measurement of financial instruments at fair value through profit or loss		45,158,876	32,491,457	41,100,715
Profit from sold or derecognized assets at amortized cost		169,626	475,397	3,801,250
Difference in quoted prices of gold and foreign currency		62,273,582	9,053,376	12,436,304
Other operating income		21,177,436	15,259,712	15,788,439
Credit loss expense on financial assets		(6,897,807)	(5,056,287)	(23,114,986)
Net Operating Income before expenses, depreciation and amortization		495,195,791	372,642,145	399,729,068
Employee benefits		(77,638,291)	(76,906,728)	(78,206,282)
Administrative expenses		(39,155,671)	(39,137,679)	(42,750,706)
Depreciation and amortization of fixed assets		(15,248,627)	(13,880,389)	(12,944,070)
Other operating expenses		(75,059,038)	(66,705,286)	(60,207,150)
Net Operating Income after expenses, depreciation and amortization		288,094,164	176,012,063	205,620,860
(Loss) / Income from associates and joint arrangements		(113,516)	170,439	(20,155)
Loss on net monetary position		(228,837,116)	(129,316,600)	(90,338,449)
Income before tax on continuing operations		59,143,532	46,865,902	115,262,256
Income tax on continuing operations		(18,369,866)	(2,310,310)	(38,361,162)
Net Income from continuing operations		40,773,666	44,555,592	76,901,094
Net Income for the fiscal year		40,773,666	44,555,592	76,901,094
Net Income for the fiscal year attributable to controlling interest		40,766,589	44,554,136	76,900,028
Net Income for the fiscal year attributable to non-controlling interest		$ 7,077	$ 1,456	$ 1,066
Basic earnings per share	[1]	$ 63.7563	$ 69.6797	$ 120.2666
[1]The Bank does not have any financial instrument that should be considered as dilut ed

Consolidated Statement of Other

Consolidated Statement of Other Comprehensive Income - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Statement [LineItems]
Net Income for the fiscal year	$ 40,773,666	$ 44,555,592	$ 76,901,094
Foreign currency translation differences in Financial Statements conversion	(718,989)	(1,492,767)	352,427
Foreign currency translation differences for the fiscal year	(718,989)	(1,492,767)	352,427
Profit or loss from financial instruments measured at fair value through other comprehensive income (FVOCI) (IFRS 9 (4.1.2) (a))	(4,842,503)	3,878,073	2,526,450
Profit or loss for the fiscal year from financial instruments at fair value through other comprehensive income (FVOCI)	(3,081,609)	1,069,361	(4,076,880)
Reclassification to profit or loss	(4,208,221)	5,164,359	6,979,702
Income tax	2,447,327	(2,355,647)	(376,372)
Total Other Comprehensive (Loss) / Income that will be reclassified to profit or loss	(5,561,492)	2,385,306	2,878,877
Total Other Comprehensive (Loss) / Income	(5,561,492)	2,385,306	2,878,877
Total Comprehensive Income for the fiscal year	35,212,174	46,940,898	79,779,971
Total Comprehensive Income attributable to controlling interest	35,205,097	46,939,442	79,778,905
Total Comprehensive Income attributable to non-controlling interest	$ 7,077	$ 1,456	$ 1,066

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders' Equity - ARS ($) $ in Thousands		Total	Issued capital [member]	Additional paid-in capital [member]	Adjustments to Shareholders' Equity [member]		Accumulated foreign currency translation difference in Financial Statements conversion	Accumulated other comprehensive income [member]	Legal reserve [member]	Miscellaneous other reserves [member]	Unappropriated retained earnings [member]	Controlling interests [member]	Non-controlling interests [member]
Restated amount at the beginning at Dec. 31, 2019		$ 424,549,589	$ 639,413	$ 12,429,781	$ 173,290,106		$ 2,309,393	$ (1,961,622)	$ 93,113,325	$ 249,912,397	$ (105,188,812)	$ 424,543,981	$ 5,608
Total comprehensive income for the fiscal year
Net income for the fiscal year		76,901,094									76,900,028	76,900,028	1,066
Other comprehensive income (loss) for the fiscal year		2,878,877					352,427	2,526,450				2,878,877
Legal reserve									32,663,165		(32,663,165)
Cash dividends	[1]	(58,747,295)								(58,747,295)		(58,747,295)
Facultative reserve										129,109,698	(129,109,698)
Other changes		(1,181)											(1,181)
Amount at end of the fiscal year at Dec. 31, 2020		445,581,084	639,413	12,429,781	173,290,106		2,661,820	564,828	125,776,490	320,274,800	(190,061,647)	445,575,591	5,493
Total comprehensive income for the fiscal year
Net income for the fiscal year		44,555,592									44,554,136	44,554,136	1,456
Other comprehensive income (loss) for the fiscal year		2,385,306					(1,492,767)	3,878,073				2,385,306
Cash dividends	[1]	(25,011,252)								(25,011,252)		(25,011,252)
Normative Reserve at Dec. 31, 2021										(1,300)	1,300
Total comprehensive income for the fiscal year
Facultative reserve for future distribution earnings										(59,785,107)	59,785,107
Personal property tax on business corporation		(780,178)								(780,178)		(780,178)
Other changes		66,839											66,839
Amount at end of the fiscal year at Dec. 31, 2021		466,797,391	639,413	12,429,781	173,290,106	[2]	1,169,053	4,442,901	125,776,490	234,696,963	(85,721,104)	466,723,603	73,788
Total comprehensive income for the fiscal year
Net income for the fiscal year		40,773,666									40,766,589	40,766,589	7,077
Other comprehensive income (loss) for the fiscal year		(5,561,492)					(718,989)	(4,842,503)				(5,561,492)
Legal reserve									7,091,317		(7,091,317)
Reserve for dividends pending authorization from the BCRA		10,807,133								38,444,143	(27,637,010)	10,807,133
Personal property tax on business corporation		(591,646)								0	(591,646)	(591,646)
Other changes		3,823											3,823
Amount at end of the fiscal year at Dec. 31, 2022		$ 512,228,875	$ 639,413	$ 12,429,781	$ 173,290,106	[2]	$ 450,064	$ (399,602)	$ 132,867,807	$ 273,141,106	$ (80,274,488)	$ 512,144,187	$ 84,688
[1]Includes a supplementary cash dividend approved by the Shareholders’ Meeting dated on October 21, 2020. See also notes 42 and 51.[2]Inflation adjustment of capital stock and additional paid-in capital.

Consolidated Statement of Cash

Consolidated Statement of Cash Flows - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Income for the fiscal year before income tax	$ 59,143,532	$ 46,865,902	$ 115,262,256
Adjustment for the total monetary effect for the fiscal year	228,837,116	129,316,600	90,338,449
Adjustments to obtain cash flows from operating activities:
Depreciation and amortization of fixed assets	15,248,627	13,880,389	12,944,070
Credit loss expense on financial assets	6,897,807	5,056,287	23,114,986
Difference in quoted prices of foreign currency	(84,617,122)	(33,568,600)	(50,394,310)
Other adjustments	146,021,114	93,752,895	86,616,719
Net (decrease) / increase from operating assets:
Debt Securities at fair value through profit or loss	(147,937,755)	98,545,297	(208,665,677)
Derivative Financial Instruments	(40,375)	2,906,777	(443,930)
Repo transactions	(752,960)	54,732,918	(111,554,496)
Loans and other financing
Non-Financial Public Sector	2,421,319	5,999,748	15,193,192
Other Financial Entities	2,014,604	2,422,881	10,455,367
Non-Financial Private Sector and Foreign Residents	76,198,446	55,282,722	78,476,350
Other Debt Securities	45,421,308	(66,867,779)	(80,990,311)
Financial Assets delivered as guarantee	4,372,869	7,029,825	700,892
Equity Instruments at fair value through profit or loss	6,525,686	7,977,911	(4,868,663)
Other Assets	9,927,205	(14,255,818)	(33,107,600)
Deposits
Non-Financial Public Sector	83,973	(106,431,724)	146,008,643
Financial sector	(218,889)	(175,291)	790,083
Non-Financial Private Sector and Foreign Residents	148,488,957	(183,368,916)	238,004,968
Liabilities at fair value through profit or loss	(2,644,684)	3,170,711
Derivative Financial Instruments	(2,562)	4,256	(3,076,449)
Repo Transactions		(1,818,749)	(2,194,164)
Other Liabilities	5,031,554	(11,633,468)	53,831,027
Income tax payments	(2,690,271)	(21,553,893)	(24,545,800)
Total cash from operating activities (A)	517,729,499	87,270,881	351,895,602
Cash flows from investing activities Payments:
Net payments of acquisition of PPE, intangible and other assets	(24,326,413)	(13,426,063)	(10,808,646)
Control obtained in subsidiaries and other businesses		(69,450)
Other payments related to investing activities	(3,823)
Total cash used in investing activities (B)	(24,330,236)	(13,495,513)	(10,808,646)
Payments:
Dividends	(19,094,765)		(1,182)
Non-subordinated corporate bonds	(5,096,519)	(7,966,533)	(5,804,103)
Financing from local financial entities		(1,546,812)	(5,993,832)
Subordinated corporate bonds	(4,654,071)	(5,870,991)	(6,604,039)
Other payments related to financing activities	(1,037,329)	(1,520,684)	(1,668,406)
Collections/Incomes:
Non-subordinated corporate bonds	2,949,563
Central Bank of Argentina			20,546
Financing from local financial entities	1,954,296
Total cash used in financing activities (C)	(24,978,825)	(16,905,020)	(20,051,016)
Effect of exchange rate fluctuations (D)	126,319,062	52,772,391	85,783,866
Monetary effect on cash and cash equivalents (E)	(448,538,096)	(280,977,767)	(221,743,037)
Net increase / (decrease) in cash and cash equivalents (A+B+C+D+E)	146,201,404	(171,335,028)	185,076,769
Cash and cash equivalents at the beginning of the fiscal year	603,726,214	775,061,242	589,984,473
Cash and cash equivalents at the end of the fiscal year	$ 749,927,618	$ 603,726,214	$ 775,061,242

Corporate Information

Corporate Information	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Corporate Information	1 CORPORATE INFORMATION Banco Macro SA (hereinafter, the Bank) is a stock corporation ( sociedad anónima The Bank offers traditional banking products and services to companies, including those companies operating in regional economies as well as to individuals, thus strengthening its goal to be a multiservice bank. In addition, through its subsidiaries, the Bank performs transactions as a trustee agent, manager and administrator of mutual funds, renders stock exchange services, electronic payments services and granting of guarantees. Macro Compañía Financiera SA was created in 1977, as a non-banking financial institution. In May 1988, it received the authorization to operate as a commercial bank and was incorporated as Banco Macro SA. Subsequently, as a result of the merger process with other entities, it adopted other names (among them, Banco Macro Bansud SA) and since August 2006, Banco Macro SA. The Bank’s shares have been publicly listed on Bolsas y Mercados Argentinos (BYMA) since November 1994; and as from March 24, 2006, they are listed on the New York Stock Exchange (NYSE). Additionally, on October 15, 2015, they were authorized to be listed on the Mercado Abierto Electrónico SA (MAE). Since 1994, Banco Macro SA’s market strategy has mainly focused on the regional areas outside the CABA. Following this strategy, in 1996, Banco Macro SA started the process to acquire entities and assets and liabilities during the privatization of provincial and other banks. During 2020 and 2021, the Bank made contributions in the company Play Digital SA for a total amount of 253,557 (not restated). On July 21 and January 17, 2022, the Bank made irrevocable capital contributions for an amount of 245,539 and 130,758 (not restated), respectively. On October 4, 2022, the Bank sold 22,112,340 shares for an amount of 61,889. As a consequence, the Bank’s new interest in this company is 8.9927% (see also note 15). Additionally, on October 27, 2022, the Bank subscribed 104,879,045 and 74,032,267 common, registered shares, with a face value of Ps. 1, of the irrevocable capital contribution abovementioned. Consequently, the Bank’s new interest in this company is 9.6984%. In addition, on February 23, 2023, the Bank made an irrevocable capital contribution for an amount of 347,371. The company’s purpose is to develop and market a payment solution linked to bank accounts held by financial system users in order to bring significant improvement to their payment experience. Additionally, on October 1, 2021, Banco Macro SA decided to exercise a call option to reach 24.99% of the equity interest in Fintech SGR. The amount paid on October 15, 2021 was 33,488 (not restated). As it is explained in note 3 section “Basis for consolidation”, Fintech SGR is a structured entity in which the Bank has control. The purpose of this company is to enable small and medium-sized companies (PyMES, for its acronym in Spanish), to have access to credit by granting guarantees. In addition, on October 1, 2021 Banco Macro SA paid 50,850 (not restated) in order to purchase shares representing 50 % of the capital stock and votes of Finova SA. The main purpose of this company is to develop and market the website www.facturbo.com.ar, a digital solution that allows customers to negotiate credit instruments issued and accepted by large companies in favor of small and medium-sized companies (MIPYMES, for its acronym in Spanish). See also note 15. These consolidated Financial Statements for the year ended December 31, 2022, were authorized for issue by the Management on April 28, 2023. Even when the Shareholders’ Meeting has the power to amend these consolidated Financial Statements after issuance, in Management’s opinion it will not happen.

Operations of the Bank

Operations of the Bank	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Operations of the Bank	2 OPERATIONS OF THE BANK 2.1. Agreement with the Misiones Provincial Government The Bank and the Misiones Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a five-year term since January 1, 1996, as the Provincial Government’s exclusive financial agent as well as revenue collection and obligation payment agent. On November 25, 1999, December 28, 2006 and October 1, 2018, extensions to such agreement were agreed upon, making it currently effective through December 31, 2029. As of December 31, 2022 and 2021, the deposits held by the Misiones Provincial Government with the Bank amounted to 21,301,169 and 17,672,411 (including 1,615,790 and 2,017,923, related to court deposits), respectively. 2.2. Agreement with the Salta Provincial Government The Bank and the Salta Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a ten-year term since March 1, 1996, as the Provincial Government’s exclusive financial agent as well as revenue collection and obligation payment agent. On February 22, 2005, and August 22, 2014, extensions to such agreements were agreed upon, making it currently effective through February 28, 2026. As of December 31, 2022 and 2021, the deposits held by the Salta Provincial Government with the Bank amounted to 34,510,592 and 12,575,320 (including 3,456,827 and 4,287,043, related to court deposits), respectively. 2.3. Agreement with the Jujuy Provincial Government The Bank and the Jujuy Provincial Government entered into a special-relationship agreement whereby the Bank was appointed, for a ten-year term since January 12, 1998, as the Provincial Government’s exclusive financial agent as well as revenue collection and obligation payment agent. On April 29, 2005 and July 8, 2014, extensions to such agreement were agreed upon, making it currently effective through September 30, 2024. As of December 31, 2022 and 2021, the deposits held by the Jujuy Provincial Government with the Bank amounted to 7,776,867 and 16,415,761 (including 2,224,501 and 3,718,351, related to court deposits), respectively. 2.4. Agreement with the Tucumán Provincial Government The Bank acts as an exclusive financial agent and as revenue collection and obligation payment agent of the Tucumán Provincial Government, the Municipality of San Miguel de Tucumán and the Municipality of Yerba Buena. The services agreements with the Provincial and Municipal Governments are effective through years 2031, 2028 and 2025, respectively. As established in the original agreement, the service agreement with the Municipality of San Miguel de Tucumán was extended until 2028. As of December 31, 2022 and 2021, the deposits held by the Tucumán Provincial Government, the Municipality of San Miguel de Tucumán and the Municipality of Yerba Buena with the Bank amounted to 34,684,101 and 34,098,539 (including 9,263,053 and 9,992,623, related to court deposits), respectively. Additionally, the Bank granted loans to the Tucumán Provincial Government, the Municipality of San Miguel de Tucumán and the Municipality of Yerba Buena as of December 31, 2022 for an amount of 524,301 , as well as

Basis for the Preparation of th

Basis for the Preparation of these Financial Statements and Applicable Accounting Standards	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Basis for the Preparation of these Financial Statements and Applicable Accounting Standards	3 BASIS FOR THE PREPARATION OF THESE FINANCIAL STATEMENTS AND APPLICABLE ACCOUNTING STANDARDS Presentation basis Applicable Accounting Standards These consolidated Financial Statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB). The consolidated Financial Statements of the Bank comprise the Standards and Interpretations adopted by the IASB and includes: • the IFRS; • the International Accounting Standards (IAS); and • the interpretations developed by the IFRS Interpretations Committee (IFRIC) or former IFRIC (SIC). Going concern The Bank’s management has made an assessment of its ability to continue as a going concern and is satisfied that it has the resources to continue in business for the foreseeable future. Furthermore, management is not aware of any material uncertainties that may cast significant doubt on the Bank’s ability to continue as a going concern. Therefore, these consolidated Financial Statements continue to be prepared on the going concern basis. Figures expressed in thousands of pesos These consolidated Financial Statements are presented in thousands of Argentine pesos in terms of purchasing power as of December 31, 2022, unless otherwise expressly stated, and are rounded up to the nearest amount in thousands of pesos, except as otherwise indicated (see “Measuring unit” section of this note). Statement of financial position—Disclosure The Bank presents its consolidated statements of financial position in order of liquidity based on the Bank’s intention and perceived ability to recover/settle the majority of assets/liabilities of the corresponding consolidated financial statement line item. An analysis regarding recovery or settlement within 12 months after the reporting date and more than 12 months after the reporting date is disclosed in note 26. Financial assets and financial liabilities are generally reported in gross figures in the consolidated statement of financial position. They are only offset and reported in net figures when there is a legal and enforceable right to offset such financial assets and liabilities and the Management also intends to settle them on a net basis or to realize assets and settle liabilities simultaneously. These consolidated Financial Statements were prepared on a historical cost basis, except for certain financial instruments, which were valued at fair value through Other Comprehensive Income (OCI) or at Fair Value Through Profit or Loss. For further information see note 13. In addition, in the case of derivative instruments (Futures and Forwards) both assets and liabilities were valued at Fair Value through Profit or Loss. Comparative information The statement of financial position as of December 31, 2022 is presented comparatively with the immediately preceding fiscal year and the statements of income and other comprehensive income, the statement of changes in shareholders’ equity and the statement of cash flows for the fiscal year ended December 31, 2022, are presented comparatively with those as of December 31, 2021 and 2020. The figures related to comparative information have been restated to consider the changes in the general purchasing power of the functional currency and, as a result, are stated in terms of the current measuring unit at the end of the reporting period (see the section “Measuring unit”). Measuring unit These consolidated Financial Statements as of December 31, 2022 have been restated for the changes in the general purchasing power of the functional currency (Argentine pesos) of the Bank, as of that date, as established by IAS 29 “Financial Reporting in Hyperinflationary Economies”. According to IFRS, the restatement of Financial Statements is needed when the functional currency is the currency of a hyperinflationary economy. To achieve consistency in identifying an economic environment of that nature, IAS 29 establishes (i) certain nonexclusive qualitative indicators consisting in analyzing the general population behavior, prices, interest rates and wages with changes in price indexes and the loss of purchasing power, and (ii) as quantitative characteristic, which is the most used condition in practice, to test if a three-year cumulative inflation rate is around 100% or more. Due to miscellaneous macroeconomic factors, the three-year inflation rate exceeded that figure and the Argentine government goals and other available estimates also indicate that this trend will not be reversed in the short term. The restatement was applied as if the economy had always been hyperinflationary, using a general price index that reflects changes in general purchasing power. To apply the restatement, a series of indexes were used, as prepared and published on a monthly basis by the Argentine Federation of Professional Councils of Economic Sciences (FACPCE, for its acronym in Spanish), which combines the consumer price index (CPI) on a monthly basis published by the Argentine Institute of Statistics and Censuses (INDEC, for its acronym in Spanish) since January 2017 (baseline month: December 2016) with the wholesale prices indexes published by the INDEC until that date. For the months of November and December 2015, for which the INDEC did not publish the wholesale price index (WPI) variation, the CPI variation for CABA was used. Considering the abovementioned indexes, the inflation rate was 94.79% and 50.94% for the fiscal years ended on December 31, 2022 and 2021, respectively. Below is a description of the restatement mechanism provided by IAS 29 “Financial Reporting in Hyperinflationary Economies”: Description of the main aspects of the restatement process for statements of financial position: (i) Monetary items (the ones that are already stated in terms of the current measuring unit) are not restated because they are already expressed in terms of the monetary unit current at the end of the reporting period. In an inflationary period, an entity holding monetary assets generates purchasing power loss and holding monetary liabilities generates purchasing power gain, provided that the assets and liabilities are not linked to an adjustment mechanism that offsets, to some extent such effects. The net gain or loss on a monetary basis is included in profit or loss for the fiscal year. (ii) Assets and liabilities subject to adjustments based on specific agreements are adjusted in accordance with such agreements. (iii) Non-monetary items stated at current cost at the end of the reporting period, are not restated for presentation purposes in the statement of financial position, but the adjustment process must be completed to determine, in terms of constant measurement unit, the income or loss produced by holding these non-monetary items. (iv) Non-monetary items carried at historical cost or at current cost at some earlier date before the reporting date, are restated by an index that reflects the general level of price variation from the acquisition or revaluation date to the closing date, proceeding then to compare the restated amounts of those assets with their recoverable amounts. Income or loss for the period related to depreciation of property, plant and equipment and amortization of Intangible Assets and other non-monetary assets cost are determined over the new restated amounts. (v) When an entity capitalizes borrowing cost in the non-monetary assets, the part of the borrowing cost that compensates for the inflation during the same fiscal year is not capitalized. (vi) The restatement of non-monetary assets in terms of a current measurement unit at the end of the reporting period, without an equivalent adjustment for tax purposes generates a taxable temporary difference and a deferred income tax liability is recognized and the contra account is recognized as profit or loss for the fiscal year. When, beyond the restatement, there is a revaluation of non-monetary assets, the deferred tax related to the restatement is recognized in profit or loss for the period and deferred tax related to the revaluation is recognized in other comprehensive income for the fiscal year. Description of the main aspects of the restatement process for statements of income and other comprehensive income: (i) Income and expenses are restated from the date the items were recorded, except for those income or loss items that reflect or include, in their determination, the consumption of assets measured at the currency purchasing power from a date prior to that which the consumption was recorded, which is restated using as a basis the acquisition date of the assets related to the item, except for income or losses arising from comparing the two measurements at currency purchasing power of different dates, for which it requires to identify the compared amounts, to restate them separately and to repeat the comparison, with the restated amounts. (ii) The gain or loss for holding monetary assets and liabilities, is separately disclosed in the consolidated statement of income. Description of the main aspects of the restatement process for the statements of changes in shareholders’ equity: (i) All equity´s components are restated by applying a general price index, as mentioned before, from the beginning of the fiscal year and each variation of those components is restated from the contribution date or from the moment it was produced by any other way. The inflation adjustment related to “Capital stock” and “Additional paid-in capital” is accumulated in “Adjustment to Shareholders’ Equity”. (ii) Other comprehensive income generated after the transition date are presented in terms of the measuring unit current at the end of the reporting period. Description of the main aspects of the restatement process for the statement of cash flows: (i) All items are restated in terms of the measuring unit current at the end of the reporting period. (ii) The monetary gain or losses generated by cash and cash equivalents are separately disclosed in the statement of cash flows after the cash flow from operating investment activities and financing activities, in a separate and independent line, under the description “Monetary effect on cash and cash equivalents”. As a consequence, the application of IAS 29 results in an adjustment for the loss of purchasing power of the Argentine peso recorded in the consolidated statement of income as a loss on the net monetary position. In a period of inflation, as the Bank holds an excess of monetary assets over monetary liabilities, it loses purchasing power, which results in a loss on the net monetary position. This loss is derived as the difference resulting from the restatement of non-monetary assets and liabilities, equity and items in the consolidated statement of comprehensive income. Basis for consolidation These consolidated Financial Statements include the Financial Statements of the Bank and its subsidiaries as of December 31, 2022. Subsidiaries are all the entities controlled by the Bank. The Bank controls another entity when it is exposed, or has rights, to variable returns from its continuing involvement with such other entity, and has the ability to use its power to direct the operating and financing policies of such other entity, to affect the amounts of such returns. This generally happens when there is a shareholding of more than half of its shares having voting rights. Notwithstanding the above, under certain particular circumstances, the Bank may still have control with less than a 50% interest or may not have the control even if it holds more than half of the shares of such other entity. Upon evaluating whether it has power over the controlled entity, and therefore controls the variation of its returns, the Bank shall consider all relevant facts and circumstances, including: • The purpose and design of the controlled entity. • What the relevant activities are and how decisions about those activities are made and whether the Bank has the ability to direct such relevant activities. • Contractual arrangements such as call rights, put rights and liquidation rights. • Whether the Bank is exposed, or has rights, to variable returns from its involvement with such controlled entity, and whether the Bank has the ability to use its power over the controlled entity to affect the amount of the Bank’s returns. The structured entities have been designed to reach a specific business goal and for voting or similar rights, not to be the dominant factor in deciding who controls the entity, such as when any voting rights are related to the administrative tasks only and the relevant activities are directed by means of contractual agreements. As explained in note 1, on October 1, 2021, the Bank acquired an investment in Fintech SGR. Even though the Bank holds 49.9939% of Class B shares held by the protector partners, and the 24.99% in the total capital stock of this company, the Bank has the power to direct Fintech’s relevant activities. Therefore, the Bank controls this structured entity and consolidates its Financial Statements together with the risk funds (“Fondo de Riesgo”). Subsidiaries are completely consolidated since the date of the effective transfer of the control over them to the Bank and consolidation ceases when the Bank loses control over the subsidiaries. These consolidated Financial Statements include the assets, liabilities, income and each component of other comprehensive income of the Bank and its subsidiaries. Transactions between consolidated entities are completely eliminated. Changes in a parent’s ownership interest in a subsidiary that do not result in the parent losing control of the subsidiary are equity transactions. However, if a parent company loses control of a subsidiary, it shall derecognize the assets (including any goodwill) and liabilities of the subsidiary, any non-controlling interests in the former subsidiary and other capital components, while any profit or loss derived from the transaction, event or circumstances that resulted in the loss of control shall be recognized as in profit or loss, and any investment retained in the former subsidiary shall be recognized at its fair value on the date control is lost. The Financial Statements of the subsidiaries have been prepared as of the same dates and for the same accounting periods as those of the Bank, using uniform accounting policies consistent with those applied by the Bank. If necessary, adjustments shall be made to the Financial Statements of the subsidiaries so that the accounting policies used by the group are uniform. The Bank considers the Argentine peso as its functional and presentation currency. To such effect, before consolidation, the Financial Statements of its subsidiary Macro Bank Limited, originally stated in US dollars, were translated to pesos (presentation currency) using the following method and applying the inflation adjustment above explained in section “Measuring unit” of this note: a) Assets and liabilities were converted at the reference exchange rate of the BCRA, in force for US dollars at the closing of business on the last business day of the fiscal years ended December 31, 2022 and 2021. b) Figures related to the owners’ contributions (capital stock, non-capital Contributions and irrevocable capital contributions) were translated applying the effective exchange rates as of the date on which such contributions were paid in. c) Income for the fiscal years ended December 31, 2022, 2021 and 2020, were translated into pesos on a monthly basis, using the monthly average of the reference exchange rate of the BCRA. d) Foreign currency translation differences arising as a result of the preceding paragraphs are recognized as a separate component within the Shareholders’ Equity account reporting them in the statement of other comprehensive income, which is called “Foreign currency translation differences in Financial Statements conversion”. On the other hand, non-controlling interests represent the portion of income and equity not directly or indirectly attributable to the Bank. In these consolidated Financial Statements they are disclosed as a separate line in the statement of financial position, the statement of income, the statement of other comprehensive income and the statement of changes in shareholders’ equity. The Bank has consolidated into its Financial Statements the Financial Statements of the following companies: Subsidiaries Principal Place of Business Country Main Activity Macro Securities SAU (1) Ave. Eduardo Madero 1182 – CABA Argentina Stock exchange services Macro Fiducia SAU Ave. Eduardo Madero 1182 – 2nd floor. CABA Argentina Services Macro Fondos SGFCISA Ave. Eduardo Madero 1182 – 24th floor, Office B–. CABA Argentina Management and administration of mutual funds Macro Bank Limited (2) Caves Village, Building 8 Office 1 – West Bay St., Nassau Bahamas Banking entity Argenpay SAU Ave. Eduardo Madero 1182 – CABA Argentina Electronic payments services Fintech SGR (Structured entity) San Martín 140 – 2 th Argentina Granting of guarantees (1) Consolidated with Macro Fondos SGFCISA (80.90% equity interest and voting rights). (2) Consolidated with Sud Asesores (ROU) SA (100% voting rights – Equity interest: 34,063). As of December 31, 2022 and 2021, the Bank’s equity interest and voting rights in the companies it consolidates, is as follows: • As of December 31, 2022: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting rights Total capital Voting rights Macro Securities SAU Common 12,885,683 100.00 % 100.00 % Macro Fiducia SAU Common 47,387,236 100.00 % 100.00 % Macro Fondos SGFCISA Common 327,183 100.00 % 100.00 % Macro Bank Limited Common 39,816,899 100.00 % 100.00 % Argenpay SAU (1) Common 341,200,000 100.00 % 100.00 % Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 % (1) On January 30 and on March 15, 2023, the Bank made irrevocable capital contributions in this company for an amount of 330,000 and 330,000, respectively. • As of December 31, 2021: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting rights Total capital Voting rights Macro Securities SAU Common 12,776,680 99.925 % 99.932 % 0.075 % 0.068 % Macro Fiducia SAU Common 46,935,318 99.046 % 99.046 % 0.954 % 0.954 % Macro Fondos SGFCISA Common 327,183 99.939 % 100.00 % 0.061 % Macro Bank Limited Common 39,816,899 99.999 % 100.00 % 0.001 % Argenpay SAU Common 341,200,000 100.00 % 100.00 % Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 % Total assets, liabilities and Shareholders’ equity of the Bank and its subsidiaries as of December 31, 2022 and 2021 are as follows: Balances as of Banco Macro SA Macro Bank Macro Macro Fiducia SAU Argenpay SAU Fintech SGR Eliminations Consolidated Assets 2,057,551,576 16,056,324 33,920,825 197,691 2,534,924 5,311,270 (25,452,452 ) 2,090,120,158 Liabilities 1,545,407,389 11,096,822 23,422,991 4,926 1,598,066 5,198,348 (8,837,259 ) 1,577,891,283 Equity attributable to the owners of the Bank 512,144,187 4,959,502 9,991,335 192,765 936,858 112,922 (16,193,382 ) 512,144,187 Equity attributable to non-controlling interests 506,499 (421,811 ) 84,688 Balances as of Banco Macro SA Macro Bank Macro Macro Fiducia SAU Argenpay SAU Fintech SGR Eliminations Consolidated Assets 1,916,488,700 17,819,385 29,383,987 238,359 2,307,368 2,717,603 (22,388,177 ) 1,946,567,225 Liabilities 1,449,765,097 12,034,621 22,812,220 5,591 1,353,194 2,627,811 (8,828,700 ) 1,479,769,834 Equity attributable to the owners of the Bank 466,723,603 5,784,764 6,236,163 232,768 954,174 89,792 (13,297,661 ) 466,723,603 Equity attributable to non-controlling interests 335,604 (261,816 ) 73,788 The Bank’s Management considers there are no other companies or structured entities to be included in the consolidated Financial Statements as of December 31, 2022. Summary of significant accounting policies Below there is a description of the principal valuation and disclosure criteria used for the preparation of these consolidated Financial Statements as December 31, 2022: 3.1 Assets and liabilities denominated in foreign currency The Bank considers the Argentine Peso as its functional and presentation currency. The assets and liabilities denominated in foreign currency, mainly in US dollars, were valued at BCRA benchmark US dollar exchange rate effective as of the closing date of transactions on the last business day of each fiscal year. Additionally, assets and liabilities denominated in other foreign currencies were translated at the repo exchange rate in US Dollars communicated by the BCRA’s dealing room. Foreign exchange differences were recorded in the related Statements of income as “Difference in quoted prices of gold and foreign currency”. 3.2 Financial Instruments Initial Recognition and Measurement The Bank recognizes a financial instrument when it becomes party to the contractual provisions thereof. The purchase and sale of financial assets requiring the delivery of assets within the term generally established by the rules and regulations or the market conditions are recorded on the transaction’s trading date, i.e. on the date the Bank undertakes to acquire or sell the relevant asset. At initial recognition, the financial assets and liabilities were recognized at fair value. Those financial assets and liabilities not recognized at fair value through profit or loss, were recognized at fair value adjusted for transaction costs directly attributable to the acquisition or issue of the financial asset or liability. At initial recognition, the fair value of a financial instrument is generally the transaction price. Nevertheless, if part of the consideration received or paid is for something other than the financial instrument, the Bank estimates the fair value of the financial instrument. If the fair value is based on a valuation technique that uses only data from observable markets, the Bank shall recognize the difference between fair value at the initial recognition and the transaction price as gain or loss. When the fair value is based on a valuation technique that uses data from non-observable markets, the Bank shall recognize that deferred difference in profit or loss only to the extent that it arises from a change in a factor (including time) that market participants would take into account when pricing the asset or liability, or when the instrument is derecognized. Finally, in the normal course of business, the Bank arranges repo transactions. According to IFRS 9, assets involved in repurchase and reverse repurchase transactions and received from or delivered to third parties, respectively, do not qualify to be recognized or derecognized, respectively (see note 7). Subsequent measurement – Business Model The Bank established three categories for the classification and measurement of its debt instruments, in accordance with the Bank’s business model to manage them and the contractual cash flow characteristics thereof: • At amortized cost: the objective of the business model is to hold financial assets in order to collect contractual cash flows. • At fair value through other comprehensive income: the objective of the business model is both collecting the contractual cash flows of the financial asset and/or of those derived from the sale of the financial asset. • At fair value from profit or loss: the objective of the business model is generating income derived from the purchase and sale of financial assets. Therefore, the Bank measures its financial assets at fair value, except for those that meet the following two conditions and are measured at amortized cost: • The financial assets are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows. • The contractual terms of the financial asset give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Bank’s business model is determined at a level that reflects how groups of financial assets are managed together to achieve a particular business objective. The business model is not assessed on an instrument-by-instrument approach, but it should rather be determined on a higher level of aggregation and is based on observable factors such as: • How the performance of the business model and the financial assets held within that business model are evaluated and reported to the Bank’s key management personnel. • The risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way in which those risks are managed. • The expected frequency, value, timing and reasons of sales are also important aspects. The assessment of the business model is performed on the basis of scenarios that the Bank reasonably expects to occur, without taking into account the scenarios such as the so-called ‘worst case’ or ‘stress case’ scenarios. If after the initial recognition cash flows are realized in a way that is different from the Bank’s expectations, the classification of the remaining financial assets held in that business model does not change, but it rather considers all relevant information to assess the newly originated or newly purchased financial assets. Test of solely payments of principal and interest (the SPPI test) As part of the classification process, the Bank assessed the contractual terms of its financial assets in order to determine if such financial instruments give rise to cash flows on specific dates, which are solely payments of principal and interest on the principal amount outstanding. For the purposes of this assessment, “principal” is defined as the fair value of the financial asset at initial recognition, provided such amount may change over the life of the financial instrument, for example, if there are repayments of principal or premium amortization or discount. The most significant elements of interest within a loan agreement are typically the consideration for the time value of money and credit risk. For the SPPI test, the Bank applies judgment and considers relevant factors such as the currency in which the financial asset is denominated and the period for which the interest rate is set. However, contractual terms that introduce exposure to risks or volatility in the contractual cash flows that are unrelated to a basic lending arrangement do not give rise to contractual cash flows that are solely payments of principal and interest on the principal amount outstanding. In such cases, financial assets are required to be measured at fair value through profit or loss. Therefore, the financial assets were classified pursuant to the above expressed as “Financial assets at fair value through profit or loss”, “Financial assets at fair value through other comprehensive income” or “Financial assets at amortized cost”. Such classification is disclosed in note 13. • Financial assets and liabilities at fair value through profit or loss This category presents two subcategories: financial assets at fair value held for trading and financial assets initially designated at fair value by the Management or under section 6.7.1. of IFRS 9. The Bank’s Management has not designated, at the beginning, financial assets at fair value through profit or loss. The Bank classifies the financial assets as held for trading when they have been acquired or incurred principally for the purpose of selling or repurchasing them in the short term or when they are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. Financial assets and liabilities at fair value through profit or loss are recognized at fair value in the consolidated statement of financial position. Changes in fair value are recognized under the item “Net gain from measurement of financial instruments at fair value through profit or loss” in the consolidated statement of income, as well as interest income or expenses and dividends pursuant to the contractual terms and conditions, or when the right to receive payment of the dividend is established. The fair value estimation is explained in detail in section “Accounting judgments, estimates and assumptions” of this note, and note 13 describes the valuation process of financial instruments at fair value. • Financial assets at fair value through other comprehensive income (OCI) A financial asset shall be measured at fair value through other comprehensive income if (i) the financial instrument is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (ii) the contractual terms of the financial asset meet the determination that cash flows are solely payments of principal and interest on the principal amount outstanding. Debt instruments at fair value through other comprehensive income are recognized in the consolidated statement of financial position at fair value. Profit and loss derived from changes in fair value are recognized in the consolidated statement of other comprehensive income as “Profit or loss from financial instruments measured at fair value through other comprehensive income”. Interest income (calculated by the “effective interest method”, which is explained in the following section), profit and loss from translation differences and impairment are recognized in the consolidated statement of income in the same manner as for financial assets measured at amortized cost and are disclosed as “Interest income”, “Differences in quoted prices of gold and foreign currency” and “Credit loss expense on financial assets”, respectively. When the Bank has more than one investment on the same security, it must be considered that they shall be disclosed using the first-in first-out costing method. On derecognition, accumulated gains and losses previously recognized in OCI are reclassified to profit or loss. • Financial assets at amortized cost – Effective interest method They represent financial assets held in order to collect contractual cash flows and the contractual terms of which give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these financial assets are recognized in the statement of financial position at amortized cost using the effective interest method, less a loss allowance for expected credit losses (ECL). Interest income and impairment are disclosed in the consolidated statement of income as “Interest income” and “Credit loss expense on financial assets”, respectively. Changes in the allowance for ECL are presented in note 9. The effective interest method uses the rate that allows the discount of estimated future cash payments or receipts through the expected life of the financial instrument or lesser term, if applicable, to the net carrying amount of such financial instrument. When applying this method, the Bank identifies points paid or received, fees, premiums, discounts and transaction costs, incremental and direct costs as an integral part of the effective interest rate (hereinafter, EIR). For such purposes, interest is the consideration for the time value of money and for the credit risk associated with the amount of principal outstanding during a specific period of time. When a financial asset becomes credit-impaired (as set out in note 3.2.4) and is therefore regarded a ‘Stage 3’, the Bank calculates interest income by applying the effective interest method to the net amortized cost of the financial asset. If the financial asset cures (as outlined in note 3.2.4) and is no longer credit-impaired, the Bank reverts to calculating interest income on a gross basis. 3.2.1 Cash and deposits in Banks They were valued at their nominal value plus the relevant accrued interest, if applicable. Accrued interests were allocated in the consolidated statement of income as “Interest income”. 3.2.2 Repo transactions (purchase and sale of financial instruments) These transactions were recognized in the consolidated statement of financial position as financing granted (received), under “Repo transactions”. The difference between purchase and sale prices of such instruments were recognized as interest accrued during the effective term of the transactions using the effective interest method and were allocated in the consolidated statement of income as “Interest income” and “Interest expense”. 3.2.3 Loans and other financing They are non-deriva

Contingent Transactions

Contingent Transactions	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Contingent Transactions	4 CONTINGENT TRANSACTIONS In order to meet specific financial needs of customers, the Bank’s credit policy also includes, among others, the granting of guarantees, securities, bonds, letters of credit and documentary credits. The Bank is also exposed to overdrafts and unused agreed credits on credit cards of the Bank. Since they imply a contingent obligation for the Bank, they expose the Bank to credit risks other than those recognized in the statement of financial position and therefore, they are an integral part of the total risk of the Bank. As of December 31, 2022 and 2021, the Bank maintains the following maximum exposures to credit risk related to this type of transactions: Composition 12/31/2022 12/31/2021 Undrawn commitments of credit cards and checking accounts 668,911,187 432,278,523 Guarantees granted 7,208,822 4,424,104 Overdraft and unused agreed commitments 613,294 1,699,653 Subtotal 676,733,303 438,402,280 Less: Allowance for ECL (771,821 ) (687,783 ) Total 675,961,482 437,714,497 Disclosures related to the allowance for ECL are detailed in item 9.5 of note 9 “Loss allowance for expected credit losses on credit exposures not measured at fair value through profit or loss”. Risks related to the contingent transactions described above have been evaluated and are controlled within the framework of the Bank’s credit risk policy, as described in note 52.

Debt Securities at Fair Value T

Debt Securities at Fair Value Through Profit Or Loss	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Debt Securities at Fair Value Through Profit Or Loss	5 DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS The following table shows the bank’s holdings of debt securities at fair value through profit or loss as of December 31, 2022 and 2021: Holdings 12/31/2022 12/31/2021 Name Fair Book amounts Book Debt securities at fair value through profit or loss - Local Government securities Federal government bonds in dual currency at 1 58,946,978 Federal government treasury bonds linked to dollar—Maturity: 04-28-2023 1 56,990,201 49 Federal government bonds in dual currency at discount—Maturity: 09-29-2023 1 21,913,191 Federal government bonds in dual currency at discount—Maturity: 06-30-2023 1 20,739,047 Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-25-2023 1 14,667,234 7,499,991 Federal government bonds in dual currency at 1 11,476,239 Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-06-2023 1 5,841,908 3,334,906 Letters of National Estate in pesos adjusted by CER at 1 2,969,113 Letters of National Estate in pesos adjusted by CER at 1 2,184,546 Federal government treasury bonds in pesos adjusted by CER—Maturity: 05-19-2023 1 2,137,825 Other 6,966,936 48,832,493 Subtotal local government securities (1) 204,833,218 59,667,439 Private securities Corporate bonds Genneia SA Class 031—Maturity: 09-02-2027 1 1,329,598 Corporate bonds Transportadora de Gas del Sur SA Class 002—Maturity: 05-02-2025 2 708,031 Corporate bonds Pampa Energía SA Class I—Maturity: 01-24-2027 2 591,753 Corporate bonds Tarjeta Naranja SA Class 53 Series 01—Maturity: 04-05-2023 3 434,678 Debt Securities in Financial Trusts Confibono 3 417,426 Corporate bonds Pan American Energy Argentina S.L Class 21—Maturity: 07-21-2025 2 335,505 Corporate bonds Telecom Argentina SA Class 001—Maturity: 07-18-2026 1 276,554 78,938 Corporate bonds Pan American Energy Argentina S.L Class 012—Maturity: 04-30-2027 1 252,830 257,440 Corporate bonds Arcor SAIC Class 018—Maturity: 10-09-2027 1 244,342 Corporate bonds CT Barragan SA Class 006—Maturity: 05-16-2025 1 189,080 Other 1,441,097 3,122,007 Subtotal local private securities 6,220,894 3,458,385 Total Debt securities at fair value through profit or loss 211,054,112 63,125,824 (1) During March 2023, the Argentine Ministry of Economy, in terms of the Article 11 of the Decree No. 331/2022, invited the holders of certain investments to enter into a voluntary debt swap. The Bank decided to enter into that swap with the following instruments: • Letters of National Estate in pesos at discount – Maturity: 03-31-2023 (S31M3) for a nominal amount of 200,000,000. • Letters of National Estate in pesos at discount – Maturity: 04-28-2023 (S28A3) for a nominal amount of 210,000,000. • Letters of National Estate in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a nominal amount of 1,145,882,575. • Letters of National Estate in pesos at discount – Maturity: 05-31-2023 (S31Y3) for a nominal amount of 295,000,000. • Letters of National Estate in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a nominal amount of 159,305,395. As a consequence of the swap, the Bank booked a gain amounted to 675,939. In addition, with almost all the instruments received, the Bank purchased put options with the BCRA that could be exercised up to one day before the maturity of the underlying instrument.

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Derivative Financial Instruments	6 DERIVATIVE FINANCIAL INSTRUMENTS The Bank performs derivative transactions for trading purposes through Futures and Forwards. These are contractual agreements to buy or sell a specific financial instrument at a given price and a fixed date in the future. Future contracts, in turn, correspond to transactions for standardized amounts, executed in a regulated market and subject to daily cash margin requirements. Forward contracts are customized contracts traded on an over-the-counter market. The main differences in risks associated with these types of contracts are the credit risk and the liquidity risk. In forward contracts there is counterparty risk since the Bank has credit exposure to counterparties of the agreements. The credit risk related to futures contracts is deemed very low because daily cash margin requirements help guarantee these contracts are always fulfilled. In addition, forward contracts are generally settled in gross terms and, therefore, they are deemed to have a higher settlement risk than future contracts that, unless they are chosen to be performed by delivery, are settled on a net basis. Both types of contracts expose the Bank to market risk. At the beginning, derivatives often imply only a mutual exchange of promises with little or no investment. Nevertheless, these instruments frequently imply high levels of leverage and are quite volatile. A relatively small movement in the value of the underlying asset could have a significant impact in profit or loss. Furthermore, over-the-counter derivatives may expose the Bank to risks related to the absence of an exchange market in which to close an open position. The Bank’s exposure for derivative contracts is monitored on a regular basis as part of its general risk management framework. Information on the Bank’s credit risk management objectives and policies is included in note 52. Notional values indicate the amount of the underlying pending transactions at year-end and are not indicative of either the market risk or the credit risk. The fair value of the derivative financial instruments recognized as assets or liabilities in the consolidated statement of financial position is presented as follows. Changes in fair values were accounted for in profit or loss, the breakdown of which is disclosed in note 34. Derivative financial assets Underlying 12/31/2022 12/31/2021 Notional Fair Value Notional Fair Value Transactions of foreign currency contract without delivery of underlying asset US Dollars 62,971 42,899 1,270 2,524 Total derivatives held for trading 62,971 42,899 1,270 2,524 Derivative financial liabilities Underlying Value 12/31/2022 12/31/2021 Notional Fair Value Notional Fair Value Transactions of foreign currency contract without delivery of underlying asset US Dollars 985 2,371 870 4,933 Total derivatives held for trading 985 2,371 870 4,933 Derivatives held for trading are generally related to products offered by the Bank to its customers. The Bank shall also take positions expecting to benefit from favorable changes in prices, rates or indexes, i.e. take advantage of the high level of leverage of these contracts to obtain yields, assuming at the same time high market risk. Additionally, they may be held for arbitrage, i.e. to obtain a benefit free of risk for the combination of a derivative product and a portfolio of financial assets, trying to benefit from anomalous situations in the prices of assets in the markets.

Repo Transactions

Repo Transactions	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Repo Transactions	7 REPO TRANSACTIONS Securities sold under agreements to repurchase at a specified future date are not derecognized from the statement of financial position as the Bank retains substantially all of the risks and rewards of ownership. The corresponding cash received is recognized in the consolidated statement of financial position as an asset with a corresponding obligation to return it, including accrued interest as a liability within cash collateral on securities lent and repurchase agreements, reflecting the transaction’s economic substance as a loan to the Bank. The difference between the sale and repurchase prices is treated as interest expense and is accrued over the life of agreement using the effective interest method. When the counterparty has the right to sell or re-pledge the securities, the Bank reclassifies those securities in its statement of financial position to “Financial Assets delivered as guarantee”. Conversely, securities purchased under agreements to resell at a specified future date are not recognized in the statement of financial position. The consideration paid, including accrued interest, is recorded in the statement of financial position, within cash collateral on securities borrowed and reverse repurchase agreements, reflecting the transaction’s economic substance as a loan by the Bank. The difference between the purchase and resale prices is recorded in net interest income and is accrued over the life of the agreement using the effective interest method. If securities purchased under an agreement to resell are subsequently sold to third parties, the obligation to return the securities is recorded in “Liabilities at fair value through profit or loss”. As of December 31, 2022 and 2021, the Bank has agreed-upon reverse repurchase transactions of government securities for an amount of 61,929,317 and 61,176,357, respectively, and are recorded in “Repo Transactions”. Maturity of the agreed-upon transactions as of December 2022 occurred during the month of January 2023. As of December 31, 2022 and 2021, securities received guarantee repurchase transactions, total 68,130,397 and 68,389,352, respectively, and were recognized as an off balance sheet transaction. Profit generated by the Bank as a result of its repurchase transactions arranged during the fiscal years ended on December 31, 2022, 2021 and 2020, total 13,284,829, 16,627,587 and 20,779,817, respectively, and were accounted for in “Interest income” in the consolidated statement of income. In addition, losses generated by the Bank as a result of its reverse repurchase transactions arranged during the fiscal years ended on December 31, 2022, 2021 and 2020, total 975,643, 573,796 and 575,543, respectively, and were recognized in “Interest expense” in the consolidated statement of income.

Other Financial Assets

Other Financial Assets	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Other Financial Assets	8 OTHER FINANCIAL ASSETS The composition of the other financial assets as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Sundry debtors (see note 12) 26,404,763 19,599,371 Receivables from spot sales of foreign currency pending settlement 16,005,430 30,130,186 Receivables from other spot sales pending settlement 10,245,861 13,401,002 Private securities 4,508,266 4,033,290 Receivables from spot sales of government securities pending settlement 488,596 176,965 Other 382,648 1,207,925 Subtotal 58,035,564 68,548,739 Less: Allowances for ECL (91,041 ) (51,518 ) Total 57,944,523 68,497,221 Disclosures related to allowance for ECL are detailed in item 9.4 of note 9 “Loss allowance for credit losses on credit exposures not measured at fair value through profit or loss”.

Loss Allowance For Expected Cre

Loss Allowance For Expected Credit Losses On Credit Exposures Not Measured At Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Loss Allowances For Expected Credit Losses On Credit Exposures Not Measured At Fair Value Through Profit or Loss	9 LOSS ALLOWANCE FOR EXPECTED CREDIT LOSSES ON CREDIT EXPOSURES NOT MEASURED AT FAIR VALUE THROUGH PROFIT OR LOSS The Bank recognizes a loss allowance for expected credit losses on all credit exposures not measured at fair value through profit or loss, like debt instruments measured at amortized cost, debt instruments measured at fair value through other comprehensive income, loan commitments and financial guarantee contracts (not measured at fair value through profit or loss), contract assets and lease receivables. Note 13 discloses financial instruments classified as “measured at amortized cost”, “measured at fair value through other comprehensive income” and “measured at fair value through profit or loss”. This classification is made pursuant to what was detailed in note 3.2. Additionally, in note 13 the information related to the valuation process is also explained. Moreover, the Bank applies the impairment requirements for guarantees granted, undrawn commitments of credit cards and checking accounts, letter of credits, which are not recognized in the consolidated statement of financial position. This impairment is disclosed in the consolidated statement of income as “Other operating expenses”. For the purpose of assessing the Bank’s credit risk exposure and identifying material credit risk concentration, disclosures regarding credit risk of financial assets and items not recognized in the statement of financial position are as follows: 9.1. Exposure to credit risk According to the nature of the information to be disclosed and the loan characteristics, the Bank groups them as follows: Composition 12/31/2022 12/31/2021 Loans and other financing 609,603,369 705,089,666 Individual assessment 108,933,970 167,931,016 Collective assessment 500,669,399 537,158,650 Less: Allowance for ECL (11,002,504 ) (18,761,457 ) Total 598,600,865 686,328,209 As explained in note 52.1.4 “Additional Forward-looking allowances based on expert credit judgment”, section “Adjustment for uncertainty about conditions of accessing loans to MIPYMES and Federal Government securities” (see also note 9.2), as of December 31, 2022, the Bank decided to record an adjustment on a forward-looking basis for an amount of The following table shows the credit quality and the carrying amount of credit risk, based on the Bank’s credit risk rating system, the probability of default (PD) and the year-end stage classification, taking into account what was mentioned in the previous paragraph. The amounts are presented gross of the impairment allowances. Internal rating grade 12/31/2022 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 580,654,510 12,586,012 593,240,522 97.32 High grade 0.00% - 3.50% 540,102,835 2,466,546 542,569,381 89.00 Standard grade 3.51% - 7.00% 23,952,353 3,046,375 26,998,728 4.43 Sub-standard grade 7.01% - 33.00% 16,599,322 7,073,091 23,672,413 3.89 Past due but not impaired (1) 33.01% - 99.99% 3,787,155 7,563,530 11,350,685 1.86 Impaired 100% 5,012,162 5,012,162 0.82 Total 584,441,665 20,149,542 5,012,162 609,603,369 100 % 95.87 3.31 0.82 100 Internal rating grade 12/31/2021 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 665,422,537 16,843,145 682,265,682 96.76 High grade 0.00% - 3.50% 559,233,631 1,616,123 560,849,754 79.54 Standard grade 3.51% - 7.00% 82,840,667 4,895,725 87,736,392 12.44 Sub-standard grade 7.01% - 33.00% 23,348,239 10,331,297 33,679,536 4.78 Past due but not impaired (1) 33.01% - 99.99% 6,163,005 10,235,284 16,398,289 2.33 Impaired 100% 6,425,695 6,425,695 0.91 Total 671,585,542 27,078,429 6,425,695 705,089,666 100 % 95.25 3.84 0.91 100 (1) It also includes transactions which are more than 5 days past due independently of the PD range assigned. 9.1.1 Loans on an individual assessment The table below shows the credit quality and the debt balance to credit risk of commercial loans by grade on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section. Internal rating grade 12/31/2022 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 104,988,725 2,570,188 107,558,913 98.74 High grade 0.00% - 3.50% 98,109,324 1,240,943 99,350,267 91.20 Standard grade 3.51% - 7.00% 3,643,178 626,775 4,269,953 3.92 Sub-standard grade 7.01% - 33.00% 3,236,223 702,470 3,938,693 3.62 Past due but not impaired 33.01% - 99.99% Impaired 100% 1,375,057 1,375,057 1.26 Total 104,988,725 2,570,188 1,375,057 108,933,970 100 % 96.38 2.36 1.26 100 Internal rating grade 12/31/2021 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 157,218,100 6,971,767 164,189,867 97.77 High grade 0.00% - 118,533,334 842,799 119,376,133 71.09 Standard grade 3.51% - 7.00% 31,814,097 2,447,336 34,261,433 20.40 Sub-standard grade 7.01% - 6,870,669 3,681,632 10,552,301 6.28 Past due but not impaired 33.01% - 99.99% 2,253,730 2,253,730 1.34 Impaired 100% 1,487,419 1,487,419 0.89 Total 157,218,100 9,225,497 1,487,419 167,931,016 100 % 93.62 5.49 0.89 100 An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to commercial lending is as follows: Stage Total 1 2 3 Gross Carrying amount as of January 1, 2022 157,218,100 9,225,497 1,487,419 167,931,016 Assets originated or purchased 110,051,143 918,330 110,969,473 Assets derecognized or repaid (83,250,192 ) (3,486,405 ) (1,059,159 ) (87,795,756 ) Other changes 3,784,056 482,144 602,840 4,869,040 Transfers to Stage 1 24,929 (24,929 ) Transfers to Stage 2 Transfers to Stage 3 (149,925 ) (1,602,141 ) 1,752,066 Amounts Written Off Monetary effects (82,689,386 ) (2,942,308 ) (1,408,109 ) (87,039,803 ) As of December 31, 2022 104,988,725 2,570,188 1,375,057 108,933,970 Stage Total 1 2 3 Gross Carrying amount as of January 1, 2021 200,916,176 12,926,836 4,594,640 218,437,652 Assets originated or purchased 188,354,437 7,261,763 195,616,200 Assets derecognized or repaid (140,692,431 ) (6,547,588 ) (2,542,349 ) (149,782,368 ) Other changes (9,233,002 ) 353,631 (93,531 ) (8,972,902 ) Transfers to Stage 1 1,051 (1,051 ) Transfers to Stage 2 255,556 (255,556 ) Transfers to Stage 3 (2,014,633 ) (324,031 ) 2,338,664 Amounts Written Off (1,796,735 ) (1,796,735 ) Monetary effects (80,113,498 ) (4,699,619 ) (757,714 ) (85,570,831 ) As of December 31, 2021 157,218,100 9,225,497 1,487,419 167,931,016 Stage Total 1 2 3 ECL amount as of January 1, 2022 1,297,163 4,892,299 1,204,240 7,393,702 Assets originated or purchased 1,075,815 295,189 1,371,004 Assets derecognized or repaid (596,124 ) (2,150,293 ) (869,771 ) (3,616,188 ) Other changes (69,512 ) (515,977 ) 160,029 (425,460 ) Transfers to Stage 1 15,564 (15,564 ) Transfers to Stage 2 Transfers to Stage 3 (113,621 ) (1,064,701 ) 1,178,322 Amounts Written Off Monetary effects (666,481 ) (1,108,839 ) (903,876 ) (2,679,196 ) As of December 31, 2022 942,804 332,114 768,944 2,043,862 Stage Total 1 2 3 ECL amount as of January 1, 2021 1,801,305 1,962,682 2,301,117 6,065,104 Assets originated or purchased 3,279,398 4,562,501 7,841,899 Assets derecognized or repaid (1,391,878 ) (963,890 ) (1,356,134 ) (3,711,902 ) Other changes (96,662 ) 1,838,541 111,170 1,853,049 Transfers to Stage 1 23 (23 ) Transfers to Stage 2 57,010 (57,010 ) Transfers to Stage 3 (1,634,225 ) (72,305 ) 1,706,530 Amounts Written Off (887,973 ) (887,973 ) Monetary effects (660,798 ) (2,492,217 ) (613,460 ) (3,766,475 ) As of December 31, 2021 1,297,163 4,892,299 1,204,240 7,393,702 9.1.2. Loans on a collective assessment The table below shows the credit quality and the debt balance to credit risk of loans portfolio under collective assessment, by grade of credit risk classification based on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section. Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 475,665,785 10,015,824 485,681,609 97.01 High grade 0.00% - 441,993,511 1,225,603 443,219,114 88.53 Standard grade 3.51% - 7.00% 20,309,175 2,419,600 22,728,775 4.54 Sub-standard grade 7.01% - 13,363,099 6,370,621 19,733,720 3.94 Past due but not impaired (1) 33.01% - 99.99% 3,787,155 7,563,530 11,350,685 2.27 Impaired 100% 3,637,105 3,637,105 0.72 Total 479,452,940 17,579,354 3,637,105 500,669,399 100 % 95.76 3.51 0.73 100 Internal rating grade Range PD 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Performing 508,204,437 9,871,378 518,075,815 96.45 High grade 0.00% - 440,700,297 773,324 441,473,621 82.19 Standard grade 3.51% - 7.00% 51,026,570 2,448,389 53,474,959 9.95 Sub-standard grade 7.01% - 16,477,570 6,649,665 23,127,235 4.31 Past due but not impaired (1) 33.01% - 99.99% 6,163,005 7,981,554 14,144,559 2.63 Impaired 100% 4,938,276 4,938,276 0.92 Total 514,367,442 17,852,932 4,938,276 537,158,650 100 % 95.76 3.32 0.92 100 (1) It also An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to consumer lending is as follows: Stage Total 1 2 3 Gross Carrying amount as of January 1, 2022 514,367,442 17,852,932 4,938,276 537,158,650 Assets originated or purchased 288,490,127 8,420,068 296,910,195 Assets derecognized or repaid (96,459,896 ) (3,043,530 ) (976,439 ) (100,479,865 ) Other changes 96,766,304 2,667,728 285,669 99,719,701 Transfers to Stage 1 6,163,988 (6,037,876 ) (126,112 ) Transfers to Stage 2 (10,086,276 ) 10,262,716 (176,440 ) Transfers to Stage 3 (3,693,933 ) (782,064 ) 4,475,997 Amounts Written Off (276,975 ) (516,975 ) (2,003,678 ) (2,797,628 ) Monetary effects (315,817,841 ) (11,243,645 ) (2,780,168 ) (329,841,654 ) As of December 31, 2022 479,452,940 17,579,354 3,637,105 500,669,399 Stage Total 1 2 3 Gross Carrying amount as of January 1, 2021 530,585,897 32,733,729 4,313,911 567,633,537 Assets originated or purchased 369,226,413 11,456,218 380,682,631 Assets derecognized or repaid (174,000,395 ) (13,763,462 ) (1,322,504 ) (189,086,361 ) Other changes 55,039,746 (819,838 ) (486,044 ) 53,733,864 Transfers to Stage 1 12,852,151 (12,593,668 ) (258,483 ) Transfers to Stage 2 (11,600,897 ) 11,752,016 (151,119 ) Transfers to Stage 3 (5,413,498 ) (1,261,765 ) 6,675,263 Amounts Written Off (294,800 ) (555,723 ) (1,317,105 ) (2,167,628 ) Monetary effects (262,027,175 ) (9,094,575 ) (2,515,643 ) (273,637,393 ) As of December 31, 2021 514,367,442 17,852,932 4,938,276 537,158,650 Stage Total 1 2 3 ECL amount as of January 1, 2022 5,466,642 1,955,166 3,945,947 11,367,755 Assets originated or purchased 5,098,116 939,219 6,037,335 Assets derecognized or repaid (1,255,647 ) (364,153 ) (759,862 ) (2,379,662 ) Other changes (503,386 ) 952,100 1,584,409 2,033,123 Transfers to Stage 1 697,130 (593,329 ) (103,801 ) Transfers to Stage 2 (212,325 ) 314,878 (102,553 ) Transfers to Stage 3 (1,752,493 ) (139,670 ) 1,892,163 Amounts Written Off (16,666 ) (114,855 ) (1,643,923 ) (1,775,444 ) Monetary effects (3,063,375 ) (1,137,933 ) (2,123,157 ) (6,324,465 ) As of December 31, 2022 4,457,996 1,811,423 2,689,223 8,958,642 Stage Total 1 2 3 ECL amount as of January 1, 2021 13,616,288 6,935,515 2,574,139 23,125,942 Assets originated or purchased 7,366,506 1,248,561 8,615,067 Assets derecognized or repaid (4,410,015 ) (3,103,316 ) (794,409 ) (8,307,740 ) Other changes (7,721,698 ) 284,584 2,268,851 (5,168,263 ) Transfers to Stage 1 2,482,521 (2,322,945 ) (159,576 ) Transfers to Stage 2 (548,726 ) 629,826 (81,100 ) Transfers to Stage 3 (2,499,984 ) (493,121 ) 2,993,105 Amounts Written Off (33,470 ) (227,944 ) (844,929 ) (1,106,343 ) Monetary effects (2,784,780 ) (995,994 ) (2,010,134 ) (5,790,908 ) As of December 31, 2021 5,466,642 1,955,166 3,945,947 11,367,755 Over the course of 2022 and 2021, the Bank generated from loan portfolio sales, profit for 169,632 and 176,664, respectively. The contractual amount outstanding on loans and other financing that have been written off by the Bank as of December 31, 2022 and 2021 that were still subject to enforcement activity was 6,501,526 and 9,724,143, respectively. 9.2 Other debt securities at amortized cost For local government securities, EAD is considered equal to the debt balance, because there is not available information of such instruments’ behavior when they defaulted. For PD and LGD parameters, they were calculated using Basel regulatory parameters (see note 52.1.4). For purchase corporate bonds, PD and LGD parameters calculated for loan exposures of those issuers were used. The corporate bonds’ EAD is considered equal to the debt balance. For financial trusts at amortized cost, the criteria that was used in the calculation of ECL is based on credit risk ratings given by a credit rating agency for each type of debt securities that compose each financial trust. That is, the factor to be used will vary in relation to the holding debt securities class (A or B). It is assumed that the EAD is equal to the debt balance. The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina Bills and Notes 598,247,462 598,247,462 99.78 Corporate bonds 1,039,008 1,039,008 0.17 Financial trust 308,364 308,364 0.05 Total 599,594,834 599,594,834 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina Bills and Notes 46,323,989 46,323,989 98.90 Corporate bonds 168,471 168,471 0.36 Financial trust 347,130 347,130 0.74 Total 46,839,590 46,839,590 100 % 100 100 The related ECL for local government securities as of December 31, 2022 and 2021 amounted to 334,200 and 6,254, respectively. The related ECL for corporate bonds as of December 31, 2022 and 2021 amounted to 555 and 1,032, respectively. The ECL related to financial trusts as of December 31, 2022 and 2021 amounted to 241 and 25, respectively. During 2022 and 2021, there were no 9.3 Other debt securities at fair value through OCI This group includes federal and foreign government securities, provincial or BCRA instruments measured at fair value through OCI. For these assets, an individual assessment of the related parameters was performed. The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities 130,480,681 130,480,681 94.61 Foreign government securities 7,431,312 7,431,312 5.39 Total 137,911,993 137,911,993 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Local government securities 243,206,773 243,206,773 47.67 Central Bank of Argentina Bills 259,017,957 259,017,957 50.76 Foreign government securities 8,005,927 8,005,927 1.57 Total 510,230,657 510,230,657 100 % 100 100 The related ECL for local government securities as of December 31, 2022 and 2021 amounted to 29,203 and 31,759, respectively. During 2022 and 2021, there were no transfers between stages. A detail of these investments is disclosed in note 10. 9.4 Other financial assets The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Other financial assets 53,527,298 53,527,298 100 Total 53,527,298 53,527,298 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Other financial assets 64,515,449 64,515,449 100 Total 64,515,449 64,515,449 100 % 100 100 The ECL related to these types of instruments amounted 91,041 and 51,518 as of December 31, 2022 and 2021, respectively, including the ECL related to the payments to be collected for the transaction mentioned in note 12. During 2022 and 2021, there were no transfers between stages. 9.5 Loans commitment The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 658,112,548 10,797,137 1,502 668,911,187 98.92 Guarantees granted 7,171,911 7,171,911 1.06 Overdraft and unused agreed commitments 159,787 159,787 0.02 Total 665,444,246 10,797,137 1,502 676,242,885 100 % 98.4 1.6 0.0 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 428,815,172 3,456,762 6,589 432,278,523 98.65 Guarantees granted 4,261,606 111,672 4,373,278 1.00 Overdraft and unused agreed commitments 1,512,244 1,512,244 0.35 Total 434,589,022 3,568,434 6,589 438,164,045 100 % 99.2 0.8 0.0 100 The related ECL for undrawn commitments of credit cards and checking accounts as of December 31, 2022 and 2021 amounted to 726,301 and 649,157, respectively. The ECL related to guarantees granted as of December 31, 2022 and 2021 amounted to 45,447 and 32,783, respectively. The ECL related to overdraft and unused agreed commitments as of December 31, 2022 and 2021 amounted to 73 and 5,843, respectively. For undrawn commitments of credit cards and checking accounts, during 2022 there were transfers of the carrying amounts to Stage 1, Stage 2 and Stage 3 for an amount of (5,850,199), 5,793,518 and 56,681, respectively, and there were transfers of the ECL to Stage 1, Stage 2 and Stage 3 for an amount of 49,643, (49,896) and 253, respectively. For the other items, there were no transfers between stages during 2022 and 2021.

Other Debt Securities

Other Debt Securities	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Other Debt Securities	10 OTHER DEBT SECURITIES The following table shows the bank’s holdings of other debt securities, net of the impairment allowances, as of December 31, 2022 and 2021: Name Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Other debt securities Measured at fair value through other comprehensive income - Local Government securities Letters of National Estate in pesos adjusted by CER at 1 44,938,818 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-25-2023 1 34,466,456 20,285,891 Letters of National Estate in pesos adjusted by C ER a 1 13,323,179 Letters of National treasury in pesos at 1 11,626,524 Letters of National treasury in pesos at 1 10,732,116 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 08-13-2023 1 8,802,301 6,030,797 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 05-19-2023 1 2,849,299 Letters of National Estate in pesos at 1 1,406,688 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-06-2023 1 1,354,629 Bonds of federal government in dollars Step up - Maturity: 07-09-2030 1 520,270 793,058 Other 460,401 216,097,027 Subtotal local government securities (1) 130,480,681 243,206,773 Central Bank of Argentina Bills Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-04-2022 41,921,012 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-27-2022 36,776,261 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-18-2022 36,305,152 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-11-2022 34,527,730 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-13-2022 34,092,263 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-25-2022 32,241,669 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-06-2022 30,950,258 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-20-2022 12,203,612 Subtotal Central Bank of Argentina Bills 259,017,957 Name (contd.) Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Other debt securities Measured at fair value through other comprehensive income (contd.) - Foreign Government securities US Treasury Bill – Maturity: 01-10-2023 1 3,894,153 US Treasury Bill – Maturity: 01-17-2023 1 2,652,942 US Treasury Bill – Maturity: 01-19-2023 1 884,217 US Treasury Bill – Maturity: 01-20-2022 8,005,927 Subtotal foreign government securities 7,431,312 8,005,927 Total Other debt securities measured at fair value through other comprehensive income (2) 137,911,993 510,230,657 Measured at amortized cost - Local Government securities Bonds of treasury of federal government in pesos - Maturity: 05-23-2027 40,161,419 Bonds of treasury of federal government in pesos Badlar x 0.7 - Maturity: 11-23-2027 8,374,568 Discount bonds denominated in pesos at 5.83% - Maturity: 12-31-2033 506,895 517,805 Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2023 200,333 Treasury bills of Province of Río Negro Series 02 in pesos - Maturity: 06-15-2023 198,999 Bonds of treasury of federal government in pesos at 22 44,300,564 Treasury bills of Province of Neuquén Series 1 Class 1 - Maturity: 04-07-2022 607,203 Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2022 425,779 Treasury bills of Province of Río Negro Series 02 Class 01 - Maturity: 06-15-2022 377,074 Treasury bills of Province of Neuquén Series 4 Class 1 in pesos - Maturity: 02-28-2022 89,310 Subtotal local government securities 49,442,214 46,317,735 Central Bank of Argentina Bills Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-03-2023 62,250,767 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-24-2023 62,080,786 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-05-2023 62,003,011 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-26-2023 61,833,224 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-10-2023 61,386,248 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-12-2023 61,141,456 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-17-2023 60,533,736 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-19-2023 60,292,343 Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-20-2023 3,796,524 Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-22-2023 3,660,475 Other 37,386,546 Subtotal local Central Bank of Argentina Bills 536,365,116 Central Bank of Argentina Notes Liquidity notes of Central Bank of Argentina in pesos—Maturity: 01-04-2023 12,105,932 Subtotal local Central Bank of Argentina Notes 12,105,932 Name (contd.) Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Private securities Corporate Bonds Vista Energy Argentina SAU Class 13 - Maturity: 08-08-2024 521,919 Corporate Bonds Vista Oil & Gas Argentina SAU Class 15 - Maturity: 01-20-2025 481,671 Debt Securities in Financial Trusts Confibono Series 65 Class A - Maturity: 07-20-2023 116,483 Debt Securities in Financial Trusts Secubono Series 221 Class A - Maturity: 07-28-2023 90,941 Debt Securities in Financial Trusts Secubono Series 222 Class A - Maturity: 08-28-2023 75,880 Corporate Bonds YPF SA Class 043 - Maturity: 10-21-2023 34,863 108,511 Debt Securities in Financial Trusts Secubono Series 219 Class A - Maturity: 04-28-2023 24,819 Debt Securities in Financial Trusts Red Surcos Series 020 Class A - Maturity: 07-15-2022 83,953 Debt Securities in Financial Trusts Secubono Series 209 Class A - Maturity: 05-30-2022 60,149 Corporate Bonds Banco Santander Rio SA Class 021 - Maturity: 01-26-2022 51,914 Other 210,017 Subtotal local private securities 1,346,576 514,544 Total Other debt securities measured at cost amortized (3) 599,259,838 46,832,279 Total Other debt securities 737,171,831 557,062,936 (1) The Argentine Ministry of Economy, in terms of the Article 11 of the Decree No. 331/2022, invited the holders of certain investments to enter into a voluntary debt swaps. The Bank decided to enter into those swaps, as explained as follows: ✓ During January 2023, the following instruments entered into the swap: • Letters of National Estate in pesos adjusted by CER – Maturity: 02-17-2023 (X17F3) for a nominal amount of 20,900,000,000. • Letters of National Estate in pesos at • Letters of National Estate in pesos adjusted by CER – Maturity: 01-20-2023 for a nominal amount of 290,000,000. As a consequence of the swap, the Bank booked a gain amounted to 979,729. ✓ As mentioned in note 5, during March 2023, the following instruments entered into the swap: • Letters of National treasury in pesos at • Letters of National Estate in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a nominal amount of 4,516,000,000. • Letters of National Estate in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a nominal amount of 1,759,369,713. As a consequence of the swap, the Bank booked a loss amounted to 233,960. In addition, with almost all the instruments received, the Bank purchased put options with the BCRA that could be exercised up to one day before the maturity of the underlying instrument. (2) The gross carrying amount of these investments, their stages and the related allowance for ECL are disclosed in note 9.3. (3) The gross carrying amount of these investments, their stages and the related allowance for ECL are disclosed in note 9.2. As of December 31, 202

Financial Assets Delivered as G

Financial Assets Delivered as Guarantee	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Financial Assets Delivered as Guarantee	11 FINANCIAL ASSETS DELIVERED AS GUARANTEE The composition of financial assets delivered as guarantee as of December 31, 2022 and 2021 is as follows: Composition Carrying amount 12/31/2022 12/31/2021 For transactions with the BCRA 24,824,547 30,242,005 For guarantee deposits 5,795,731 4,751,142 Total 30,620,278 34,993,147 The Bank’s Management considers there shall be no losses due to the restrictions on the above listed financial assets.

Equity Instruments at Fair Valu

Equity Instruments at Fair Value Through Profit or Loss	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Equity Instruments at Fair Value Through Profit or Loss - Prisma Medios De Pago Sa	12 EQUITY INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS. PRISMA MEDIOS DE PAGO SA The following table shows the bank’s holdings of equity instruments at fair value through profit or loss as of December 31, 2022 and 2021: Holdings Name 12/31/2022 12/31/2021 Fair value Book Book Equity Instruments Measured at fair value through profit or loss - Local Mercado Abierto Electrónico SA 3 462,536 400,992 C.O.E.L.S.A. 3 87,563 73,232 Matba Rofex SA 3 58,306 61,161 Sedesa 3 21,291 29,835 AC Inversora SA 3 19,583 19,826 Mercado a Término Rosario SA 3 14,627 14,442 Provincanje SA 3 14,506 17,253 Pampa Energía SA 1 721 531 Argencontrol SA 3 478 793 San Juan Tennis Club SA 3 437 851 Other (1) 10 6,609,877 Subtotal local 680,058 7,228,793 - Foreign Cedear Exxon Mob 1 22,559 6,298 Banco Latinoamericano de Comercio Exterior SA 1 20,957 24,266 Cedear Berkshire Hathaway Inc. 1 19,363 9,384 Cedear Pepsico 1 18,785 9,348 Cedear McDonald 1 17,874 9,425 Cedear Vista Oil & Gas 1 14,711 2,556 Cedear Wells F&C 1 11,506 6,407 Cedear Bank of America Corp. 1 9,267 6,348 Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales 3 5,646 5,415 Cedear Aztrazden 1 3,657 2,435 Other 15,075 54,469 Subtotal foreign 159,400 136,351 Total measured at fair value through profit or loss 839,458 7,365,144 Total equity instruments 839,458 7,365,144 (1) It includes the Bank’s holding in Prima Medios de Pago SA, which, on January 21, 2019 the Bank, together with the other shareholders, accepted a purchase offer made by AI ZENITH (Netherlands) B.V. (a company related to Advent International Corporation) for the acquisition of 1,933,051 common shares of par value Ps.1 each and entitled to one vote, representing 4.6775 % of its share capital, equivalent to 51% of the Bank’s capital stock in such company. On February 1, 2019, the Bank completed the transfer of such shares for a total purchase price of (in thousands) USD 64,542 out of which the Bank received on the date hereof (in thousands) USD 38,311 and the payment of the balance for an amount of (in thousands) USD 26,231 shall be deferred for 5 years as follows: (i) 30 % of such amount in pesos adjusted by Unit of Purchasing Power (UVA, for its acronym in Spanish) at a During July 2019, the process to determine the final selling price of the shares of Prisma was completed and the final price was (in thousands) USD 63,456. The difference arising from a final price lower than the estimated price was deducted from the price balance, therefore there was no need for the Bank to return any amounts received. All other payment conditions were not modified and remain in full force and effect under the terms described in this note. On October 1, 2021, the Bank, together with the other class B Shareholders of Prisma, gave notice with respect to the exercise of the existing put option and therefore started the procedure to sell the remaining 49% of the capital stock of such company. On March 18, 2022, the Bank completed the transfer of all remaining shares held in Prisma in favor of AI ZENITH (Netherlands) BV, representing 4.4941% of Prisma’s capital stock. The price of such shares is (in thousands pesos As of December 31, 2021, the holding of the Bank in Prisma (equivalent to 49%), was recorded in “Equity instruments at fair value through profit or loss”. The fair value corresponds to the final price of such shares, mentioned in the previous paragraph that was determined pursuant to proceeding contractually agreed between the parties as mentioned below. On the other hand, the parties agreed that: (i) the 40% of the outstanding balance of the sale of 51% mentioned in the first paragraph of this note was paid on March 30, 2022 and (ii) the remaining balance shall be paid in two installments, on January 31, 2026 and January 31, 2027, respectively. Finally, sellers retained the usufruct (dividends) of the shares sold to be declared by Prisma for the year ended December 31, 2018, which were collected on April 26, 2019. Besides the proportion applicable to the buyer of the dividends to be reported for the following fiscal years –with the buyer’s commitment to voting in favor of the distribution of certain minimum percentages– will be used to create a guarantee trust to repay the deferred price amount through the concession by the buyer and Prisma of a usufruct over the economic rights of the shares in favor of such trust. On March 18, 2022, an agreement updated was performed for the 100% of the shares.

Fair Value Quantitative And Qua

Fair Value Quantitative And Qualitative Disclosures	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Fair Value Quantitative And Qualitative Disclosures	13 FAIR VALUE QUANTITATIVE AND QUALITATIVE DISCLOSURES The fair value is the amount at which an asset can be exchanged, or at which a liability can be settled, in mutual independent terms and conditions between participants of the principal market (or the most advantageous market) who are duly informed and willing to transact in an orderly and current transaction, at the measurement date under the current market conditions whether the price is directly observable or estimated using a valuation technique under the assumption that the Bank is an ongoing business. When a financial instrument is quoted in a liquid and active market, its price in the market in a real transaction provides the most reliable evidence of its fair value. Nevertheless, when there is no quoted price in the market or it cannot be evidence of the fair value of such instrument, in order to determine such fair value, the entities may use the market value of another instrument with similar characteristics, the analysis of discounted cash flows or other applicable techniques, which shall be significantly affected by the assumptions used. Notwithstanding the above, the Bank’s Management has used its best judgment to estimate the fair values of its financial instruments; any technique to perform such estimate implies certain inherent fragility level. Fair value hierarchy The Bank uses the following hierarchy to determine and disclose the fair value of financial instruments, according to the valuation technique applied: • Level 1: quoted prices (unadjusted) observable in active markets that the Bank accesses to at the measurement day for identical assets or liabilities. The Bank considers markets as active only if there are sufficient trading activities with respect to the volume and liquidity of the identical assets or liabilities and when there are binding and exercisable price quotes available at each reporting period. • Level 2: Valuation techniques for which the data and variables having a significant impact on the determination of the fair value recognized or disclosed are observable for the asset or liability, either directly or indirectly. Such inputs include quoted prices for similar assets or liabilities in active markets, quoted prices for identical instruments in inactive markets and observable inputs other than quoted prices such as interest rates and yield curves, implied volatilities, and credit spreads. In addition, adjustments to level 2 inputs may be required for the condition or location of the asset or the extent to which it relates to items that are comparable to the valued instrument. However, if such adjustments are based on unobservable inputs, which are significant to the entire measurement, the Bank will classify the instruments as Level 3. • Level 3: Valuation techniques for which the data and variables having a significant impact on the determination of the fair value recognized or disclosed are not based on observable market information. The following tables show the hierarchy in the Bank’s financial asset and liability at fair value measurement, as of December 31, 2022 and 2021: Categories of financial assets and liabilities as of December 31, 2022 Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets Cash and deposits in Banks Cash 27,612,616 Financial institutions 222,464,359 Other 12,118 Debt Securities at fair value through profit or loss 211,054,112 206,559,906 3,462,342 1,031,864 Derivative financial instruments 42,899 19,193 23,706 Repo transactions BCRA 61,929,317 Other financial assets 53,436,257 4,508,266 4,458,851 49,415 Loans and other financing To the non-financial government sector 2,206,770 Other financial institutions 927,272 To the non-financial private sector and foreign residents Overdraft 49,250,055 Documents 81,773,760 Mortgage loans 61,905,907 Pledge loans 9,581,277 Personal loans 142,529,651 Credit cards 190,779,144 Leases 1,386,801 Other (1) 58,260,228 Other debt securities 599,259,838 137,911,993 137,911,993 Financial assets delivered as guarantee 30,620,278 Equity instruments at fair value through profit or loss 839,458 154,475 684,983 Total financial assets 1,593,935,648 137,911,993 216,444,735 349,104,418 3,486,048 1,766,262 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial liabilities Deposits From the non-financial government sector 109,952,253 From the financial sector 1,653,447 From the non-financial private sector and foreign residents Checking accounts 159,123,762 Savings accounts 419,740,050 Time deposits and investment accounts 569,021,981 Other 35,903,576 Liabilities at fair value through profit or loss 526,027 526,027 Derivative financial instruments 2,371 2,371 Other financial liabilities 135,091,316 Financing received from BCRA and other financial entities 2,449,342 Issued corporate bonds 2,715,556 Subordinated corporate bonds 72,129,837 Total financial liabilities 1,507,781,120 528,398 528,398 Categories of financial assets and liabilities as of December 31, 2021 Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets Cash and deposits in Banks Cash 51,862,712 Financial institutions 283,816,883 Other 12,519 Debt Securities at fair value through profit or loss 63,125,824 60,387,495 562,970 2,175,359 Derivative financial instruments 2,524 771 1,753 Repo transactions BCRA 61,176,357 Other financial assets 64,463,931 4,033,290 3,972,863 60,427 Loans and other financing To the non-financial government sector 4,628,089 Other financial institutions 2,941,876 To the non-financial private sector and foreign residents Overdraft 47,516,346 Documents 82,408,943 Mortgage loans 81,213,071 Pledge loans 14,727,607 Personal loans 190,678,438 Credit cards 184,981,594 Leases 931,091 Other (1) 76,301,154 Item (contd.) Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets (contd.) Other debt securities 46,832,279 510,230,657 283,454,369 226,776,288 Financial assets delivered as guarantee 34,993,147 Equity instruments at fair value through profit or loss 7,365,144 131,468 7,233,676 Total financial assets 1,229,486,037 510,230,657 74,526,782 347,946,966 227,341,011 9,469,462 Financial liabilities Deposits From the non-financial government sector 109,868,280 From the financial sector 1,872,336 From the non-financial private sector and foreign residents Checking accounts 196,484,984 Savings accounts 360,846,573 Time deposits and investment accounts 447,350,444 Other 30,618,411 Liabilities at fair value through profit or loss 3,170,711 3,170,711 Derivative financial instruments 4,933 4,933 Other financial liabilities 131,278,389 Financing received from BCRA and other financial entities 852,660 Issued corporate bonds 5,825,893 Subordinated corporate bonds 81,762,819 Total financial liabilities 1,366,760,789 3,175,644 3,170,711 4,933 (1) Includes the total allowances to the non-financial private sector and foreign residents. Description of the valuation process The fair value of instruments categorized as Level 1 was assessed by using quoted prices effective at the end of each fiscal year in active markets for identical assets or liabilities, if representative. Currently, for most of the government and private securities, there are two principal markets in which the Bank operates: BYMA and MAE. Additionally, in the case of derivatives, both MAE and Mercado a Término de Rosario SA (ROFEX) are deemed active markets. On the other hand, for certain assets and liabilities that do not have an active market, categorized as Level 2, the Bank used valuation techniques that included the use of market transactions performed under mutual independent terms and conditions, between interested and duly informed parties, provided that they are available as well as references to the current fair value of another instrument being substantially similar, or otherwise the analysis of cash flows discounted at rates built from market information of similar instruments. In addition, certain assets and liabilities included in this category were valued using price quotes of identical instruments in “less active markets”. Finally, the Bank has categorized as level 3 those assets and liabilities for which there are no identical or similar transactions in the market. For this approach, the Bank mainly used the cash flow discount model. As of December 31, 2022 and 2021, the Bank has neither changed the techniques nor the assumptions used to estimate the fair value of the financial instruments. Below is the reconciliation between the amounts at the beginning and at the end of the fiscal year of the financial assets and liabilities recognized at fair value categorized as level 3: As of December 31, 2022 Reconciliation Debt instruments Other financial Equity instruments at fair value through profit or Amount at the beginning 2,175,359 60,427 7,233,676 Transfers to Level 3 Transfers from Level 3 Profit and loss (1) 731,241 5,064 (5,689,970 ) Recognition and derecognition (801,964 ) 21,061 497,804 Monetary effects (1,072,772 ) (37,137 ) (1,356,527 ) Amount at the end of the fiscal year 1,031,864 49,415 684,983 As of December 31, 2021 Reconciliation Debt instruments Other financial Equity instruments through profit or Derivative Amount at the beginning 1,112,717 76,973 15,314,079 2,888,037 Transfers to Level 3 Transfers from Level 3 Profit and loss (1) 686,775 3,562 (2,837,282 ) (2,037,074 ) Recognition and derecognition 978,699 10,002 (43,437 ) Monetary effects (602,832 ) (30,110 ) (5,199,684 ) (850,963 ) Amount at the end of the fiscal year 2,175,359 60,427 7,233,676 (1) Profit and loss are recorded in “Net gain from measurement of financial instruments at fair value through profit or loss”. Instruments measured as level 3 mainly include equity instruments at fair value through profit or loss that comprise Prisma (see note 12). As of December 31, 2021, the fair value is the final price of such shares that was determined pursuant to proceeding contractually agreed between the parties (see note 12). As of December 31, 2022, the Bank completed the transfer of all remaining shares held in Prisma (see note 12). Additionally, the other instruments measured as level 3 include debt securities of financial trusts and corporate bonds, for which the construction of fair values was obtained based on the Bank’s own assumptions that are not easily available in the market. The most significant assumption was the placement cutoff rate of such instruments in the market at the end of the period, used to determine the actual value of cash flows. Quantitative information about Level 3 Fair Value Measurements Debt securities The following table provides quantitative information about the valuation techniques and significant unobservable inputs used in the valuation of the main of debt securities of financial trusts for which the Bank uses an internal model. Fair value of Range of inputs Level 3 Assets Valuation Significant unobservable 12/31/2022 Composition 12/31/2022 technique inputs Range of inputs Low High Unit Provisional Debt Securities of Financial Trusts 593,120 Income approach (discounted cash flow) Discount rate in pesos 69.99 83.83 % Corporate bonds 434,678 Income approach (discounted cash flow) Discount rate in pesos 76.98 86.47 % Fair value of Range of inputs Level 3 Assets Valuation Significant unobservable 12/31/2021 Composition 12/31/2021 technique inputs Range of inputs Low High Unit Provisional Debt Securities of Financial Trusts 626,600 Income approach (discounted cash flow) Discount rate in pesos 43.32 46.14 % Corporate bonds 1,543,003 Income approach (discounted cash flow) Discount rate in pesos 26.19 40.99 % The table below describes the effect of changing the significant unobservable inputs to reasonably possible alternatives. Sensitivity data were calculated using a number of techniques including analyzing price dispersion of different price sources, adjusting model inputs to analyze changes within the fair value methodology. 12/31/2022 12/31/2021 Favorable Unfavorable Favorable changes Unfavorable Provisional Debt Securities of Financial Trusts 1,223 (1,176 ) 300 (295 ) Corporate bonds 2,622 (2,537 ) 29,777 (27,449 ) Changes in fair value levels The Bank monitors the availability of information in the market to evaluate the classification of financial instruments into the fair value hierarchy as well as the resulting determination of transfers between levels 1, 2 and 3 at each period end. As of December 31, 2022 and 2021, the Bank has not recognized any transfers between levels 1, 2 and 3 of the fair value hierarchy. Financial assets and liabilities not measured at fair value Next follows a description of the main methods and assumptions used to determine the fair values of financial instruments not recognized at their fair value in these consolidated Financial Statements: • Instruments with fair value similar to the carrying amount: financial assets and liabilities that are liquid or have short-term maturities (less than three months) were deemed to have a fair value similar to the carrying amount. • Fixed and variable rate of financial instruments: the fair value of financial assets was recognized discounting future cash flows at current market rates, for each fiscal year, for financial instruments of similar characteristics. The estimated fair value of fixed-interest rate deposits and liabilities was assessed discounting future cash flows by using estimated interest rates for deposits or placings with similar maturities to those of the Bank’s portfolio. • For public listed assets and liabilities, or those for which the prices are reported by certain renowned pricing providers, the fair value was determined based on such prices. The following table shows a comparison between the fair value and the carrying amount of financial instruments not measured at fair value as of December 31, 2022 and 2021: 12/31/2022 Composition Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in Banks 250,089,093 250,089,093 250,089,093 Repo transactions 61,929,317 61,929,317 61,929,317 Other financial assets 53,436,257 53,436,257 53,436,257 Loans and other financing 598,600,865 521,939,679 521,939,679 Other debt securities 599,259,838 511,722,746 82,669,663 96,304 594,488,713 Financial assets delivered as guarantee 30,620,278 30,620,278 30,620,278 Total 1,593,935,648 907,797,691 82,669,663 522,035,983 1,512,503,337 Financial liabilities Deposits 1,295,395,069 649,076,325 645,261,404 1,294,337,729 Other financial liabilities 135,091,316 130,781,463 4,371,904 135,153,367 Financing received from the BCRA and other financial entities 2,449,342 2,382,151 51,963 2,434,114 Issued corporate bonds 2,715,556 2,638,551 2,638,551 Subordinated corporate bonds 72,129,837 58,815,433 58,815,433 Total 1,507,781,120 782,239,939 65,877,851 645,261,404 1,493,379,194 12/31/2021 Composition Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in Banks 335,692,114 335,692,114 335,692,114 Repo transactions 61,176,357 61,176,357 61,176,357 Other financial assets 64,463,931 64,416,765 64,416,765 Loans and other financing 686,328,209 637,724,702 637,724,702 Other debt securities 46,832,279 44,550,843 1,265,887 304,156 46,120,886 Financial assets delivered as guarantee 34,993,147 34,993,147 34,993,147 Total 1,229,486,037 540,829,226 1,265,887 638,028,858 1,180,123,971 Composition 12/31/2021 Carrying Level 1 Level 2 Level 3 Fair value Financial liabilities Deposits 1,147,041,028 650,045,751 496,348,778 1,146,394,529 Other financial liabilities 131,278,389 129,516,534 2,794,914 132,311,448 Financing received from the BCRA and other financial entities 852,660 771,790 74,752 846,542 Issued corporate bonds 5,825,893 5,128,186 5,128,186 Subordinated corporate bonds 81,762,819 67,123,964 67,123,964 Total 1,366,760,789 780,334,075 75,121,816 496,348,778 1,351,804,669

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
BUSINESS COMBINATIONS	14 BUSINESS COMBINATIONS On October 1, 2021, the Bank exercised a call option to reach 24.99% of the equity interest in Fintech SGR, being this a structured entity in which the Bank has control (see also notes 1 and 3 item “consolidation basis”). Assets acquired and liabilities assumed The fair value of the identifiable assets and liabilities of Fintech SGR and the risk fund (“Fondo de Riesgo”), as of the date of acquisition, were as follows (figures stated in terms of purchasing power at the acquisition date): Composition Fair value recognized on acquisition SGR Risk fund Assets 115,632 1,673,303 Cash and deposits in Banks 487 180,729 Debt Securities at fair value through profit or loss 1,211,953 Other financial assets 77,082 279,840 Property, plant and equipment 1,108 Deferred tax assets 7,724 Other non-financial assets 29,231 781 Liabilities 97,776 1,673,303 Other financial liabilities 1,658,508 Other non-financial liabilities 97,776 14,795 Net assets acquired at fair value 17,856 The goodwill generated by the acquisition of Fintech SGR arising from the acquisition date amounted to 44,460. The total consideration transferred amounted to 33,488 (not restated) and it was performed through an irrevocable capital contribution made by the Bank in order to increase the capital stock of Fintech SGR, which was approved by the Fintech SGR’s Ordinary and Special Shareholders’ Meeting involving class “A” and class “B”, held on October 18, 2021.

Investments in Associates and J

Investments in Associates and Joint Arrangements	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Investments in Associates and Joint Arrangements	15 INVESTMENT IN ASSOCIATES AND JOINT ARRANGEMENTS 15.1 Associates a) Macro Warrants SA The Bank holds an investment in the associate Macro Warrants SA. The existence of significant influence is evidenced by the representation the Bank has in the Board of Directors of the associate. In order to measure this investment, the Bank used accounting information of Macro Warrants SA as of September 30, 2022. Additionally, the Bank has considered, when applicable, the material transactions or events occurring between October 1, 2022 and December 31, 2022. The following table presents the summarized financial information on the Bank’s investment in the associate: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 127,243 173,171 Total liabilities 15,965 24,560 Shareholders’ equity 111,278 148,611 Proportional Bank’s interest 5 % 5 % Investment carrying amount 5,564 7,431 As of December 31, 2022, 2021 and 2020, the investment carrying amount in the net income for the fiscal years amounted to (1,621), 549 and 2,191, respectively. b) Play Digital SA As explained in note 1, the Bank holds an investment in the associate Play Digital SA. The existence of significant influence is evidenced by the representation the Bank has in the Board of Directors of the associate. In order to measure this investment, the Bank used accounting information of Play Digital SA as of September 30, 2022. Additionally, the Bank has considered, when applicable, the material transactions or events occurring between October 1, 2022 and December 31, 2022. The following table presents the summarized financial information on the Bank’s interest in the associate: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 4,321,080 3,630,568 Total liabilities 446,741 306,601 Shareholders’ equity 3,874,339 3,323,967 Irrevocable capital contributions made during 2022 pending capitalization (see note 1) (4,596,480 ) Adjusted Shareholders’ equity (722,141 ) 3,323,967 Proportional Bank’s interest (see note 1) 8.9927 % 10.0197 % Equity interest (64,940 ) 333,052 Irrevocable capital contribution made in January and July 2022 (see note 1) 487,899 Investment carrying amount 422,959 333,052 As of December 31, 2022, 2021 and 2020, the investment carrying amount in the net income for the fiscal years amounted to and (414,107), (146,964) and (235,996), respectively. 15.2 Joint ventures The Bank participates in the following joint ventures: a) Banco Macro SA – Wordline Argentina SA Unión transitoria On April 7, 1998, the Bank executed an agreement with Siemens Itron Services SA to organize an joint venture (UTE, for its acronym in Spanish) controlled on a joint basis through a 50% interest, the purpose of which is to facilitate a data processing center for the tax administration, to modernize the systems and tax collection processes of the Province of Salta and manage and recover municipal taxes and fees. The following table presents the summarized financial information on the Bank’s investment in the UTE: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 1,551,310 1,381,302 Total liabilities 265,824 321,017 Shareholders’ equity 1,285,486 1,060,285 Proportional Bank’s interest 50 % 50 % Investment carrying amount 642,743 530,143 As of December 31, 2022, 2021 and 2020, the investment carrying amount in the net income for the fiscal years amounted to 322,924, 339,521 and 218,172, respectively. b) Finova SA As explained in note 1, on October 1, 2021, the Bank acquired the 50% of Finova SA. The Bank has common control over this company, as the decisions about the relevant activities require unanimous consent. In order to measure this investment, the Bank used accounting information of Finova SA as of September 30, 2022. Additionally, the Bank has considered, when applicable, the material transactions or events occurring between October 1, 2022 and December 31, 2022. The following table presents the summarized financial information on the Bank in this company, which as explained in note 3, section 3.5 “Investment in associates and joint arrangements”, is measured at equity method plus goodwill: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 50,945 75,747 Total liabilities 8,287 7,967 Shareholders’ equity 42,658 67,780 Proportional Bank’s interest 50 % 50 % Equity interest 21,329 33,890 Goodwill 49,004 49,004 Investment carrying amount 70,333 82,894 As of December 31, 2022 and 2021, the investment carrying amount in the net income for the fiscal years amounted to (12,562) and (22,562), respectively.

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Property, Plant and Equipment	16 PROPERTY, PLANT AND EQUIPMENT The changes in property, plant and equipment during the fiscal years ended on December 31, 2022 and 2021 are as follows: Item 12/31/2022 Original value at Total life in years Increases Decreases Transfers Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the fiscal At the end Cost Real property 93,362,070 50 595,519 122,169 1,368,237 9,384,580 (78,527 ) 20,995 2,047,203 11,332,261 83,871,396 Furniture and facilities 12,879,168 10 413,627 1,654 1,491,837 (181 ) 6,344,990 4 549 (145 ) 1,149,876 7,494,176 7,288,621 Machinery and equipment 18,318,136 5 2,098,953 5,590 1,052,134 (179 ) 12,646,651 (1,535 ) 5,358 (457 ) 2,692,115 15,331,416 6,132,038 Vehicles 2,602,997 5 449,948 176,501 (9,208 ) 7,739 2,134,400 (699 ) 115,344 14 263,049 2,281,420 593,555 Other 1,739 3 (911 ) 828 (1,058 ) 558 328 500 Work in progress 3,089,819 2,709,731 (4,503,132 ) 1,296,418 Right of use real property 7,353,968 5 867,251 96,195 (3,095 ) 4,104,964 59,692 (255 ) 1,395,703 5,440,720 2,681,209 Total property, plant and equipment 137,607,897 7,135,029 402,109 (600,132 ) 3,373 34,616,413 (80,757 ) 201,938 (1,901 ) 7,548,504 41,880,321 101,863,737 Item 12/31/2021 Original value at Total life in years Increases Decreases Transfers (1) Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the fiscal At the end Cost Real property 89,603,312 50 581,468 170,251 3,347,541 7,337,992 191,404 21,520 1,876,704 9,384,580 83,977,490 Furniture and facilities 11,676,005 10 378,954 3,915 828,386 (262 ) 5,253,668 261 2,039 (218 ) 1,093,318 6,344,990 6,534,178 Machinery and equipment 16,148,014 5 1,244,554 59,966 987,034 (1,500 ) 10,158,717 (1,371 ) 9,007 (984 ) 2,499,296 12,646,651 5,671,485 Vehicles 2,508,068 5 250,176 161,513 6,266 2,052,788 348 142,235 223,499 2,134,400 468,597 Other 2,591 3 614 808 (658 ) 1,199 808 (354 ) 791 828 911 Work in progress 2,465,445 4,292,728 (3,668,354 ) 3,089,819 Right of use real property 6,104,186 5 1,274,776 47,589 31,279 (8,684 ) 2,648,786 1,423 40,239 (2,628 ) 1,497,622 4,104,964 3,249,004 Total property, plant and equipment 128,507,621 8,023,270 444,042 1,532,152 (11,104 ) 27,453,150 192,065 215,848 (4,184 ) 7,191,230 34,616,413 102,991,484 (1) During the fiscal year 2021, under this item transfers were made to non-current assets held for sale.

Investment Properties

Investment Properties	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Investment Properties	17 INVESTMENT PROPERTIES The changes in investment property (including in “Other non-financial assets” – see note 19) during the fiscal years ended on December 31, 2022 and 2021 are as follow: Item 12/31/2022 Original Useful life Increase Decrease Transfers (1) Exchange Depreciation for the fiscal year Residual Accumulated Transfers Decrease Exchange For the At the Cost Leased properties 449,989 50 1,156 (54,526 ) 16,256 38,437 5,268 59,961 336,658 Other investment 1,370,837 50 9,976,486 26,330 (2,688,777 ) (4 ) 110,434 (5,699 ) 2,297 176,486 278,924 8,353,288 Total investment 1,820,826 9,977,642 26,330 (2,743,303 ) (4 ) 126,690 32,738 2,297 181,754 338,885 8,689,946 Item 12/31/2021 Original Useful life Increase Decrease Transfers Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the At the Cost Leased properties 647,497 50 (197,508 ) 106,305 (96,629 ) 6,580 16,256 433,733 Other investment 2,490,034 50 247,628 46,210 (1,320,485 ) (130 ) 149,274 (94,776 ) 7,571 63,507 110,434 1,260,403 Total investment 3,137,531 247,628 46,210 (1,517,993 ) (130 ) 255,579 (191,405 ) 7,571 70,087 126,690 1,694,136 (1) During the fiscal year 2022, under this item transfers were made to non-current assets held for sale.

Intangible Assets

Intangible Assets	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Intangible Assets	18 INTANGIBLE ASSETS The changes in intangible assets during the fiscal years ended on December 31, 2022 and 2021 are as follow: Item 12/31/2022 Original year Useful life Increases Decreases Transfers Depreciation of the fiscal year Residual Accumulated Transfers Decrease Of the At the end Cost Licenses 9,760,068 5 1,311,705 89,994 5,970,420 3,376 1,842,469 7,816,265 3,345,502 Other intangible assets 31,680,407 5 7,299,511 33,558 (79,756 ) 19,099,090 (1,330 ) 1,314 5,675,900 24,772,346 14,094,258 Total intangible assets 41,440,475 8,611,216 33,558 10,238 25,069,510 2,046 1,314 7,518,369 32,588,611 17,439,760 Item 12/31/2021 Original of fiscal year Useful life Increases Decreases Transfers Depreciation of the fiscal year Residual the end of Accumulated Transfers Decrease Of the year At the end Cost Licenses 8,084,142 5 1,695,543 (19,617 ) 4,193,712 (660 ) 1,777,368 5,970,420 3,789,648 Other intangible 25,374,163 5 6,306,426 182 14,257,429 43 4,841,704 19,099,090 12,581,317 Total intangible 33,458,305 8,001,969 182 (19,617 ) 18,451,141 (660 ) 43 6,619,072 25,069,510 16,370,965

Other Non-Financial Assets

Other Non-Financial Assets	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Other Non-Financial Assets	19 OTHER NON-FINANCIAL ASSETS The composition of the other non-financial assets as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Investment property (see note 17) 8,689,946 1,694,136 Advanced prepayments 2,347,616 1,617,108 Tax advances 1,230,143 855,688 Other 185,165 374,911 Total 12,452,870 4,541,843

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Related Parties	20 RELATED PARTIES A related party is a person or entity that is related to the Bank: • has control or joint control of the Bank; • has significant influence over the Bank; • is a member of the key management personnel of the Bank or of the parent of the Bank; • members of the same group; • one entity is an associate (or an associate of a member of a group of which the other entity is a member). Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Bank, directly or indirectly. The Bank considers as key management personnel, for the purposes of IAS 24, the members of the Board of Directors and the senior management members of the Risk Management Committee, the Assets and Liabilities Committee and the Senior Credit Committee. The amounts balances as of December 31, 2022 and 2021 and the profit or loss for the fiscal years ended December 31, 2022, 2021 and 2020, related to transactions generated with related parties are as follows: As of December 31, 2022 Main subsidiaries (1) Associates Key Other Total Macro Bank Macro Macro Argenpay Fintech Assets Cash and deposits in Banks 1,419 1,419 Other financial assets 3,017,035 232,533 19 3,249,587 Loans and other financing (3) Overdraft 56,268 420,910 477,178 Credit cards 189,716 49,820 239,536 Lease 66,686 66,686 Personal loans 1,162 1,162 Mortgage loans 542,582 542,582 Other loans 2,113,373 151,849 1,400,121 3,665,343 Guarantee granted 1,540,021 1,540,021 Other non-financial assets Total assets 1,419 2,113,373 3,017,035 1,174,110 3,477,577 9,783,514 Liabilities Deposits 2,936,305 65,353 58,138 116 84,710 4,161,737 2,299,339 9,605,698 Liabilities at fair value through profit or loss 164,605 164,605 Other financial liabilities 51,690 12,028 63,718 Issued corporate bonds 109,275 178,907 288,182 Subordinated corporate bonds 144,549 144,549 Other non-financial liabilities 20,216 20,216 Total liabilities 3,045,580 244,260 58,138 144,665 84,710 4,213,427 2,496,188 10,286,968 Income / (loss) Interest income 4,323 293,908 1,983,298 2,281,529 Interest expense (22,970 ) (104,453 ) (69,030 ) (196,453 ) Commissions income 24,841 156 792 345 61 105,069 131,264 Commissions expense (10,647 ) (51 ) (1,143 ) (11,841 ) Other operating income 5 40 1,304,736 52 1,304,833 Credit loss expense on financial assets (374 ) (374 ) Administrative expense (585,739 ) (585,739 ) Other operating expense (14,511 ) (70,829 ) (85,340 ) Total Income / (loss) 5 14,279 156 40 1,294,881 (22,625 ) 189,465 1,361,678 2,837,879 (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel. (3) The maximum financing amount for loans and other financing as of December 31, 2022 for Macro Securities SAU, Fintech SGR, Key management personnel and other related parties amounted to 4,528,425, 2,535,472, 1,319,372 and 16,840,167, respectively. As of December 31, 2021 Main subsidiaries (1) Associates Key Other Total Macro Bank Macro Macro Argenpay Fintech Assets Cash and deposits in Banks 1,603 1,603 Other financial assets 1,477,165 290,117 281,735 2,049,017 Loans and other financing (3) Documents 55,596 55,596 Overdraft 156,620 492,704 649,324 Credit cards 139,924 105,138 245,062 Lease 55,956 55,956 Personal loans 2,776 2,776 Mortgage loans 499,837 499,837 Other loans 2,697,732 148,709 3,095,126 5,941,567 Guarantee granted 1,993,430 1,993,430 Other non-financial assets 47 47 Total assets 1,603 2,697,732 1,477,165 1,238,030 6,079,685 11,494,215 Liabilities Deposits 8 3,097,952 318,915 133,622 60 102,927 7,197,104 3,339,357 14,189,945 Financial liabilities at fair 3,169,891 3,169,891 Other financial liabilities 95,016 485,510 580,526 Subordinated corporate bonds 81,844 81,844 Other non-financial liabilities 29,963 29,963 Total liabilities 8 3,097,952 318,915 133,622 81,904 102,927 7,292,120 7,024,721 18,052,169 Income / (loss) Interest income 6,960 317,425 2,798,993 3,123,378 Interest expense (8,205 ) (33,765 ) (74,764 ) (109,111 ) (225,845 ) Commissions income 42,841 232 56 434 37 196,373 239,973 Commissions expense (699 ) (45 ) (343 ) (1,087 ) Net gain from measurement of 45,691 45,691 Other operating income 8 6,693 13,049 62 19,812 Administrative expense (468,070 ) (468,070 ) Other operating expense (144,963 ) (144,963 ) Total Income / (loss) 8 48,289 232 58,097 (33,331 ) 242,653 2,272,941 2,588,889 (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel. (3) The maximum financing amount for loans and other financing as of December 31, 2021 for Macro Securities SAU, Fintech SGR, Key management personnel and other related parties amounted to 2,720,419, 1,477,165, 1,395,627 and 11,912,135, respectively. As of December 31, 2020 Main subsidiaries (1) Associates Key Other Total Macro Macro Macro Argenpay Income / (loss) Interest income 138,247 177,940 1,868,020 2,184,207 Interest expense (1,844 ) (26,062 ) (2,627,002 ) (2,168,471 ) (4,823,379 ) Commissions income 31,569 903 262 456 181,078 214,268 Commissions expense (397 ) (691 ) (1,088 ) Net gain from measurement of financial instruments at fair value through profit or loss 52,516 52,516 Other operating income 12 3 68 83 Credit loss expense on financial assets (20,246 ) (20,246 ) Administrative expense (491,664 ) (491,664 ) Other operating expense (225,696 ) (225,696 ) Income / (loss) 12 147,726 903 3 (25,800 ) (2,449,003 ) (784,840 ) (3,110,999 ) (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel. Transactions generated by the Bank with its related parties for transactions arranged within the course of the usual and ordinary course of business were performed in normal market conditions, both as to interest rates and prices and as to the required guarantees. The Bank does not have loans granted to directors and other key management personnel secured with shares. Total remunerations received as salary and bonus by the key management personnel as of December 31, 2022, 2021 and 2020, totaled 1,057,003, 1,131,565 and 952,030, respectively. In addition, fees received by the Directors as of December 31, 2022, 2021 and 2020 amounted to 1,802,678, 2,227,536 and 5,010,554, respectively. Additionally, the composition of the Board of Directors and key management personnel of the Bank and its subsidiaries is as follows: Composition 12/31/2022 12/31/2021 Board of Directors 22 21 Senior managers of the key management personnel 12 12 Total 34 33

Other Financial Liabilities

Other Financial Liabilities	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Other Financial Liabilities	21 OTHER FINANCIAL LIABILITIES The composition of the other financial liabilities as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Credit and debit card settlement—due to merchants 73,511,478 64,371,122 Amounts payable for spot purchases of foreign currency pending settlement 16,050,423 30,215,931 Amounts payable for other spot purchases pending settlement 14,735,430 13,776,398 Amounts payable for spot purchases of government securities pending settlement 9,780,493 3,161,103 Payment orders pending to foreign exchange settlement 5,692,820 5,793,940 Collections and other transactions on account and behalf of others 2,805,941 4,736,909 Finance leases liabilities (see note 22) 1,965,258 2,766,394 Other 10,549,473 6,456,592 Total 135,091,316 131,278,389

Leases

Leases	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Leases	22 LEASES 22.1 The Bank as a lessee The Bank has lease contracts mainly for real properties recognized in the item “Property, plant and equipment”. Generally, the Bank is restricted from assigning or subleasing the leased assets. As of December 31, 2022 and 2021, the carrying amount of assets recognized for the right-of-use assets identified in the lease contracts, depreciation expense for the fiscal year and the additions to right-of-use assets are disclosed in note 16. Set out below are the carrying amounts of lease liabilities and the movements during the fiscal year: Movements 2022 2021 2020 At the beginning of the fiscal year 2,766,394 3,456,332 3,670,412 Additions 636,104 962,042 1,119,825 Accretion of interest 385,368 426,069 531,554 Difference in foreign currency 710,151 435,238 858,570 Payments (1,023,305 ) (1,505,130 ) (1,651,745 ) Monetary effects (1,509,454 ) (1,008,157 ) (1,072,284 ) At the end of the fiscal year (see note 21) 1,965,258 2,766,394 3,456,332 The short-term leases were recognized as expense for an amount of 14,024, 15,554 and 16,661 for the years ended December 31, 2022, 2021 and 2020, respectively. The table below shows the maturity of the lease liabilities as of December 31, 2022 and 2021: Lease liabilities Up to 1 Over 1 Over 3 Over 6 Total up to Over 12 Over 24 Total over 12 Balances as of 12/31/2022 102,002 167,767 230,466 375,032 875,267 459,239 630,752 1,089,991 Balances as of 12/31/2021 117,881 205,207 281,639 477,223 1,081,950 719,887 964,557 1,684,444 22.2 The Bank as a lessor The Bank, as lessor, entered into financial lease contracts, under the usual characteristics of this kind of transactions, without there being any issues that may differentiate them in any aspect from those performed in the Argentine financial market in general. The lease contracts in force do not represent significant balances with respect to the total financing granted by the Bank. The following table shows the reconciliation between the total gross investment of financial leases and the current value of the minimum payment receivables for such leases: 12/31/2022 12/31/2021 Current value Total gross Investment Current value Total gross Investment Up to 1 year 1,045,035 694,131 449,698 217,952 From 1 to 5 years 1,151,911 692,670 1,073,166 713,139 Total 2,196,946 1,386,801 1,522,864 931,091 Income for non-accrued interests amounted to 810,145, 591,773 and 126,454 for the years ended December 31, 2022 2021 and 2020, respectively.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Provisions	23 PROVISIONS This item includes the amounts estimated to face a liability of probable occurrence, which if occurring, would originate a loss for the Bank. The changes in provisions during the fiscal years ended on December 31, 2022 and 2021 are as follow: Item Amounts at Increases Decreases Monetary 12/31/2022 Reversals Charge off For administrative, disciplinary and criminal penalties 972 (472 ) 500 Letters of credit, guarantees and other commitments (1) 687,783 597,408 (513,370 ) 771,821 Commercial claims in progress 618,540 359,718 123,645 (360,003 ) 494,610 Labor lawsuits 419,573 566,056 484,148 (235,115 ) 266,366 Pension funds—reimbursement 206,987 556,916 23,843 (221,570 ) 518,490 Other 1,287,157 877,826 541,898 (886,740 ) 736,345 Total provisions 3,221,012 2,957,924 1,173,534 (2,217,270 ) 2,788,132 Item Amounts at Increases Decreases Monetary 12/31/2021 Reversals Charge off For administrative, disciplinary and criminal penalties 2,112 81,094 491 80,987 (756 ) 972 Letters of credit, guarantees and other commitments (1) 68,213 733,472 2,476 (111,426 ) 687,783 Commercial claims in progress 2,026,171 725,219 1,666,413 (466,437 ) 618,540 Labor lawsuits 669,642 518,976 548,277 (220,768 ) 419,573 Pension funds—reimbursement 261,241 80,570 35,614 (99,210 ) 206,987 Other 825,855 1,511,860 673,328 (377,230 ) 1,287,157 Total provisions 3,853,234 3,651,191 491 3,007,095 (1,275,827 ) 3,221,012 (1) These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in note 4. The expected terms to settle these obligations are as follows: Composition 12/31/2022 12/31/2022 12/31/2021 Within 12 Over 12 months For administrative, disciplinary and criminal penalties 500 500 972 Letters of credits, guarantees and other commitments (1) 771,821 771,821 687,783 Commercial claims in progress (2) 170,878 323,732 494,610 618,540 Labor lawsuits 220,529 45,837 266,366 419,573 Pension funds—reimbursement 303,631 214,859 518,490 206,987 Other 12,370 723,975 736,345 1,287,157 Total 1,479,229 1,308,903 2,788,132 3,221,012 (1) These amounts correspond to the ECL calculated for contingent transactions are mentioned in note 4. (2) See also note 50.2. In the opinion of the Bank’s Management and its legal counsel, there are no other significant effects other than those disclosed in these consolidated Financial Statements, the amounts and settlement terms of which have been recognized based on the current value of such estimates, considering the probable settlement date thereof.

Other Non-Financial Liabilities

Other Non-Financial Liabilities	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Other Non-Financial Liabilities	24 OTHER NON-FINANCIAL LIABILITIES The composition of other non-financial liabilities as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Withholdings 15,864,725 13,681,499 Salaries, bonuses and payroll taxes payables (see note 25) 10,968,737 12,823,688 Taxes payables 7,711,416 6,263,018 Miscellaneous payables 2,954,543 3,700,097 Retirement pension payment orders pending settlement 1,124,896 824,014 Fees payables 686,058 606,697 Dividends payables (see note 42) 51,776,837 Other 3,498,916 4,083,075 Total 42,809,291 93,758,925

Employee Benefits Payable

Employee Benefits Payable	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Employee Benefits Payable	25 EMPLOYEE BENEFITS PAYABLE The table below presents the amounts of employee benefits payable as of December 31, 2022 and 2021: Short-term employee benefits 12/31/2022 12/31/2021 Salaries, bonuses and payroll taxes payables 6,274,225 6,276,869 Vacation accrual 4,694,512 6,546,819 Total short-term employee benefits 10,968,737 12,823,688 The Bank has not long-term employee benefits or post-employment benefits as of December 31, 2022 and 2021.

Analysis of Financial Assets to

Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled	26 ANALYSIS OF FINANCIAL ASSETS TO BE RECOVERED AND FINANCIAL LIABILITIES TO BE SETTLED The following tables show the analysis of financial assets and liabilities the Bank expects to recover and settle as of December 31, 2022 and 2021: 12/31/2022 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Assets Cash and deposits in banks 250,089,093 Debt securities at fair value through profit or loss 3,606,944 23,020,407 81,818,949 82,227,649 190,673,949 13,052,363 7,327,800 20,380,163 Derivative financial instruments 8,486 15,431 18,982 42,899 Repo transactions 61,929,317 61,929,317 Other financial assets 11,450,388 34,052,024 13,881 670,485 34,736,390 11,757,745 11,757,745 Loans and other financing (1) 1,456,402 263,317,125 49,526,049 56,306,665 60,009,135 429,158,974 58,903,976 109,081,513 167,985,489 Other debt securities 524,429,286 103,215,492 4,794,898 53,209,468 685,649,144 13,647,213 37,875,474 51,522,687 Financial assets delivered as guarantee 30,620,278 Equity instruments at fair value through profit or loss 839,458 Total assets 294,455,619 887,343,182 175,791,260 143,609,979 195,446,252 1,402,190,673 85,603,552 166,042,532 251,646,084 12/31/2022 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Liabilities Deposits 640,314,252 533,536,796 104,045,528 16,006,720 1,471,095 655,060,139 6,295 14,383 20,678 Financial liabilities at fair value through profit or loss 526,027 526,027 Derivative financial instruments 1,715 656 2,371 Other financial liabilities 130,625,153 361,232 307,095 632,952 131,926,432 882,492 2,282,392 3,164,884 Financing received from the BCRA and other financial institutions 291,701 511,370 1,603,567 42,704 2,449,342 Issued corporate bonds 6,488 6,488 2,709,068 2,709,068 Subordinated corporate bonds 1,420,220 1,420,220 70,709,617 70,709,617 Total liabilities 640,314,252 664,981,392 104,925,274 19,337,602 2,146,751 791,391,019 3,597,855 73,006,392 76,604,247 12/31/2021 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Assets Cash and deposits in banks 335,692,114 Debt securities at fair value through profit or loss 1,525,952 1,474,529 20,176,091 19,065,153 42,241,725 11,294,313 9,589,786 20,884,099 Derivative financial instruments 2,524 2,524 Repo transactions 61,176,357 61,176,357 Other financial assets 7,874,914 49,496,919 111,957 1,528,837 51,137,713 9,484,594 9,484,594 Loans and other financing (1) 319,135 253,753,643 59,795,230 64,027,592 73,753,391 451,329,856 77,414,659 157,264,559 234,679,218 Other debt securities 274,716,307 866,320 102,867,349 87,212,086 465,662,062 83,487,292 7,913,582 91,400,874 Financial assets delivered as guarantee 34,993,147 Equity instruments at fair value through profit or loss 7,365,144 Total assets 386,244,454 640,669,178 62,248,036 188,602,393 180,030,630 1,071,550,237 72,196,264 184,252,521 356,448,785 Liabilities Deposits 638,343,581 399,889,458 96,274,539 11,568,297 903,931 508,636,225 60,388 834 61,222 Financial liabilities at fair value through profit or loss 3,170,711 3,170,711 Derivative financial instruments 4,933 4,933 Other financial liabilities 127,634,084 342,630 328,624 772,335 129,077,673 1,231,714 969,002 2,200,716 Financing received from the BCRA and other financial institutions 458,183 349,829 22,788 11,922 842,722 9,938 9,938 Issued corporate bonds 5,825,893 5,825,893 Subordinated corporate bonds 1,782,882 1,782,882 79,979,937 79,979,937 Total liabilities 638,343,581 531,152,436 96,966,998 19,533,417 1,688,188 649,341,039 1,302,040 80,949,773 82,251,813 (1) The amounts included in “without due date” are related to the non-performing portfolio.

Foreign Currency Amounts

Foreign Currency Amounts	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Foreign Currency Amounts	27 FOREIGN CURRENCY AMOUNTS The following tables show the amounts of assets and liabilities in foreign currency as of December 31, 2022 and 2021: 12/31/2022 12/31/2021 Total parent branches Total per currency Item US dollar Euro Real Other Total Assets Cash and deposits in banks 210,633,760 209,280,210 906,888 39,623 407,039 237,705,445 Debt securities at fair value through profit or loss 177,936,106 177,936,106 2,403,624 Other financial assets 15,674,298 15,673,799 499 11,667,552 Loans and other financing 35,940,193 35,940,193 29,871,080 From the non-financial private sector and foreign residents 35,940,193 35,940,193 29,871,080 Other debt securities 53,834,855 53,834,855 65,977,832 Financial assets delivered as guarantee 4,897,889 4,886,503 11,386 4,474,038 Equity Instruments at fair value through profit or loss 159,400 159,400 136,351 Total assets 499,076,501 497,711,066 918,773 39,623 407,039 352,235,922 Liabilities Deposits 171,020,993 170,830,412 190,581 188,175,885 Non-financial government sector 6,163,095 6,163,095 14,953,269 Financial sector 1,399,299 1,399,299 1,481,552 Non-financial private sector and foreign residents 163,458,599 163,268,018 190,581 171,741,064 Liabilities at fair value through profit or loss 526,027 526,027 246,045 Other financial liabilities 16,098,638 15,901,667 175,733 21,238 12,676,197 Financing from Central Bank and other financial Institutions 2,397,637 2,397,637 538,958 Issued corporate bonds 2,715,556 2,715,556 Subordinated corporate bonds 72,129,837 72,129,837 81,762,819 Other non-financial liabilities 54,067 54,067 78,773 Total liabilities 264,942,755 264,555,203 366,314 21,238 283,478,677

Disclosures by Operating Segmen

Disclosures by Operating Segment	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Disclosures by Operating Segment	28 DISCLOSURES BY OPERATING SEGMENT For management purposes, the Bank’s Management has determined that it has only one operating segment related to the banking business. In this sense, the Bank supervises the operating segment income (loss) for the period in order to make decisions about resources to be allocated to the segment and assess its performance, which is measured on a consistent basis with the profit or loss in the Financial Statements.

Income Tax

Income Tax	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Income Tax	29 INCOME TAX a) Inflation adjustment on income tax Tax Reform Law 27,430, amended by Laws 27,468 and 27,541, established the following, regarding inflation adjustment on income tax for the fiscal years beginning on January 1, 2018. i) Such adjustment will be applicable in the fiscal year in which the variation of the IPC is higher than 100% for the thirty-six months before the end of the tax period. ii) Regarding the first, second and third fiscal year after its effective date, this procedure will be applicable if the variation of the abovementioned index, calculated from the beginning until the end of each of those fiscal years exceeds 55%, 30% and 15% for the first, second and third fiscal years of application, respectively. iii) The positive or negative inflation adjustment, as the case may be, corresponding to the first, second and third fiscal years beginning on January 1, 2018, shall be allocated one third in the fiscal year for which the adjustment is calculated and the remaining two thirds in equal parts in the following two immediate fiscal years. iv) The positive or negative inflation adjustment, corresponding to the first and second fiscal years beginning on January 1, 2019, shall be allocated one sixth to the fiscal year in which the adjustment is determined and the remaining five sixth in the following immediate fiscal years. v) For fiscal years beginning on January 1, 2021, 100% of the adjustment may be deducted in the year in which it is determined. As of December 31, 2022 and 2021, all the conditions established by the income tax Law to practice the inflation adjustment are met and the current and deferred income tax was recognized, including the effects of the application of the inflation adjustment on income taxes established by Law (see section “Fiscal years 2019 and 2020” of this note). b) Income tax rate On June 16, 2021, through Decree No. 387/2021, Law No. 27,630 was issued. This law established for fiscal years beginning on or after January 1, 2021, a progressive tax rates scheme of 25%, 30% and 35% which will be applied, on a progressively basis, to the taxable accumulated net profit at the end of each fiscal year. c) The main items of deferred income tax This tax shall be recognized following the liability method, recognizing (as credit or debt) the tax effect of temporary differences between the carrying amount of an asset or liability and its tax base, and its subsequent recognition in profit or loss for the fiscal year in which the reversal of such differences occurs, considering as well the possibility of using tax losses in the future. Deferred tax assets and deferred tax liabilities in the statement of financial position are as follows: Composition 12/31/2022 12/31/2021 Deferred tax assets Loans and other financing 3,767,723 5,130,863 Provisions and employee benefits 1,547,519 2,131,922 Allowances for contingencies 895,959 894,586 Leases 333,342 342,289 Investments in other companies 62,489 Other 731,636 774,998 Total deferred tax assets 7,338,668 9,274,658 Composition 12/31/2022 12/31/2021 Deferred tax liabilities Property, plant and equipment and other non-financial assets 11,098,037 10,996,257 Intangible assets 6,062,959 5,712,777 Investments in other companies 2,398,004 Tax effects on forward sales 3,093,064 1,816,643 Other 145,942 427,045 Total deferred tax liabilities 20,400,002 21,350,726 Net deferred tax liabilities 13,061,334 12,076,068 In the consolidated Financial Statements, tax assets (current and deferred) of an entity of the Group shall not be offset with the tax liabilities (current and deferred) of another entity of the Group because they correspond to income tax applicable to different taxpayers and also they are not legally entitled before the tax authority to pay or receive only one amount to settle the net position. Changes in net deferred tax assets and liabilities as of December 31, 2022 and 2021 are summarized as follows: Composition 12/31/2022 12/31/2021 Net deferred tax liabilities at beginning of the fiscal year 12,076,068 21,713,475 Loss / (Profit) for deferred taxes recognized in the statement of income 985,266 (9,637,407 ) Net deferred tax liabilities at fiscal year end 13,061,334 12,076,068 The main items of income tax expense in the consolidated Financial Statements are as follows: Composition 12/31/2022 12/31/2021 12/31/2020 Current income tax expense (1) 17,384,600 11,947,717 18,717,802 Loss / (Profit) for deferred taxes 985,266 (9,637,407 ) 19,643,360 Income tax loss recorded in the statement of income 18,369,866 2,310,310 38,361,162 Income tax (profit) / loss recorded in other comprehensive income (2,447,327 ) 2,355,647 376,372 Total 15,922,539 4,665,957 38,737,534 (1) See section “Fiscal years 2019 and 2020” of this note. The table below shows the reconciliation between income tax and the amounts obtained by applying the current tax rate in Argentina to the income carrying amount: Composition 12/31/2022 12/31/2021 12/31/2020 Income carrying amount before income tax 59,143,532 46,865,902 115,262,256 Applicable income tax rate 35 % 35 % 30 % Income tax on income carrying amount 20,700,236 16,403,066 34,578,677 Net permanent differences and other tax effects including the fiscal inflation adjustment (2,330,370 ) (14,092,756 ) 3,782,485 Total income tax 18,369,866 2,310,310 38,361,162 As of December 31, 2022, 2021 and 2020 the effective income tax rate is 31.1%, 4.9% and 33.3%, respectively. During fiscal year 2021, the effective income tax rate was affected by the inflation adjustment determined for accounting and income tax purposes, both current and deferred. Fiscal years 2019 and 2020 As decided by the Board of Directors in the meeting held on May 11, 2020, considering certain case law on the matter assessed by its legal counsel and tax advisors, on May 26 of that year, the Bank filed with the Administración Federal de Ingresos Públicos (AFIP, for its acronym in Spanish) its annual income tax return considering the total effect of the inflation adjustment on income tax (see section a) iv) of this note). As a result, the current income tax determined by Banco Macro SA for fiscal year 2019 amounted to 7,002,124 (not restated). The same criterion was applied to determine the annual income tax report for 2020, which generated accrued income tax for Banco Macro SA for such fiscal year that amounted to 9,933,210 (not restated). In addition, on July 23, 2021, the Bank filed a reimbursement action with the AFIP requesting that 254,305 (not restated) paid as income tax for the 2020 tax period be reimbursed. As to the tax periods mentioned in previous paragraphs, on November 1, 2021, the AFIP notified the beginning of an income tax audit, which is in progress. Along with the filings mentioned in the first paragraph of this section, on December 28, 2021, the Bank filed petitions for declaratory judgment with the Federal Administrative Contentious Court for the periods under analysis. The file 22274/2021, for the fiscal year 2019, is in process in Court No. 12 and the file 22278/2021, for the fiscal year 2020, is in process in Court No. 1. Fiscal year 2021 On October 17, 2022, Banco Macro SA filed a reimbursement action with the AFIP requesting that 382,189 paid as income tax for the 2021 tax period be reimbursed. On January 3, 2023, the AFIP notified the beginning of an income tax audit related to the abovementioned fiscal year, which is in progress. Reimbursement actions – Fiscal years 2013 to 2017 and 2018 On October 24, 2019, Banco Macro SA filed with the AFIP-DGI (Argentine tax authorities) two reimbursement actions under the terms established by the first paragraph of section 81, Law No. 11,683 requesting the reimbursement of 4,782,766 and 5,015,451 (not restated amounts) paid to tax authorities as income tax during tax periods 2013 through 2017 and 2018, respectively, arising from the impossibility to apply the adjustment for inflation and other adjustment mechanisms set forth by Income Tax Law (prior to the amendments introduced by Laws No. 27,430 and 27,468 for periods 2013 through 2017, and as revised in 2019 and amended for the 2018 tax period), plus the related compensatory interest (SIGEA [case and file management system] files No. 19144-14224/2019 and 19144-14222/2019). Since tax authorities have not yet issued a resolution with respect to the abovementioned claims, on August 7, 2020, the Bank filed both reimbursement requests under the terms of section 81, Law No. 11,683 with the Federal Contentious and Administrative Trial Courts, which are pending in Courts No. 8 and 2 of such jurisdiction, respectively (cases No. 11285/2020 and 11296/2020). Currently, the file for the fiscal year 2018 is in the evidence stage. In connection with the tax periods mentioned in the previous paragraph, on December 19, 2019, the AFIP notified the beginning of the income tax audit for the 2018 tax period, and on May 3, 2021, it notified the beginning of the income tax audit for periods 2013 through 2017. On October 4, 2021, the AFIP ended the audit for periods 2013 through 2017 as the Bank had exercised in due time its right to resort to justice, and that the admission of reimbursement is subject to a court decision.

Interest Income

Interest Income	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Interest Income	30 INTEREST INCOME Composition 12/31/2022 12/31/2021 12/31/2020 Interest income For cash and bank deposits 400,119 25,670 376,848 For government securities 208,959,332 14,675,564 18,885,906 For debt securities 193,000 589,978 4,727,847 For loans and other financing Non-financial public sector 1,513,955 3,536,706 8,683,273 Financial public sector 535,913 1,316,788 2,975,732 Non-financial private sector Overdrafts 25,399,566 15,724,089 31,792,681 Documents 25,583,152 18,258,697 13,991,383 Mortgage loans 37,615,857 29,769,780 23,739,549 Pledge loans 2,976,314 2,071,557 1,399,622 Personal loans 89,374,385 93,771,254 96,117,390 Credit cards 40,706,936 28,693,425 33,844,187 Leases 344,679 164,127 167,700 Other 26,929,464 30,183,128 38,851,829 For repo transactions BCRA 12,635,845 16,524,972 20,498,507 Other financial institutions 648,984 102,615 281,310 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost 473,817,501 255,408,350 296,333,764 Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI From debt government securities 138,647,873 183,718,165 165,519,762 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI 138,647,873 183,718,165 165,519,762 Total 612,465,374 439,126,515 461,853,526

Interest Expense

Interest Expense	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Interest Expense	31 INTEREST EXPENSE Composition 12/31/2022 12/31/2021 12/31/2020 Interest expense For deposits Non-financial private sector Checking accounts 15,477,783 2,563,967 5,809,585 Saving accounts 3,807,897 2,409,161 1,923,326 Time deposits and investments accounts 280,598,419 169,973,426 158,479,898 For Financing received from BCRA and other financial institutions 505,838 304,567 296,476 Composition (contd.) 12/31/2022 12/31/2021 12/31/2020 For repo transactions Other financial institutions 975,643 573,796 575,543 For other financial liabilities 851,105 47,111 180,340 Issued corporate bonds 295,443 1,679,267 4,551,115 For subordinated corporate bonds 4,628,154 6,321,129 7,050,036 Total 307,140,282 183,872,424 178,866,319

Commissions Income

Commissions Income	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Commissions Income	32 COMMISSIONS INCOME Composition 12/31/2022 12/31/2021 12/31/2020 Performance obligations satisfied at a point in time Commissions related to obligations 42,688,825 39,677,960 38,203,565 Commissions related to credit cards 24,778,637 23,596,621 24,728,939 Commissions related to insurance 4,226,128 4,450,781 4,708,322 Commissions related to trading and foreign exchange transactions 1,527,054 1,701,807 1,578,214 Commissions related to securities value 1,263,515 1,477,199 1,600,914 Commissions related to loans and other financing 432,533 322,779 540,196 Commissions related to financial guarantees granted 10,385 11,527 3,406 Performance obligations satisfied over certain time period Commissions related to credit cards 407,727 716,392 1,258,287 Commissions related to trading and foreign exchange transactions 59,020 75,697 123,195 Commissions related to loans and other financing 7,186 9,377 2,151 Commissions related to obligations 1,571 2,127 2,478 Commissions related to financial guarantees granted 184 1 Total 75,402,581 72,042,451 72,749,668

Commissions Expense

Commissions Expense	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Commissions Expense	33 COMMISSIONS EXPENSE Composition 12/31/2022 12/31/2021 12/31/2020 Commissions related to trading with debt securities 66,660 3,743 Commissions related to trading and foreign exchange transactions 249,774 298,075 345,534 Commissions paid ATM exchange 4,974,761 4,611,640 3,713,775 Checkbooks commissions and clearing houses 1,385,594 1,231,636 1,189,180 Credit cards and foreign trade commissions 736,806 732,958 771,040 Total 7,413,595 6,878,052 6,019,529

Net Gain From Measurement Of Fi

Net Gain From Measurement Of Financial Instruments At Fair Value Through Profit Or Loss	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Net gain from measurement of financial instruments at fair value through profit or loss	34 NET GAIN FROM MEASUREMENT OF FINANCIAL INSTRUMENTS AT FAIR VALUE THROUGH PROFIT OR LOSS Composition 12/31/2022 12/31/2021 12/31/2020 For measurement of financial assets at fair value through profit or loss Gain from government securities 18,344,550 32,948,560 29,628,460 Gain from private securities 19,736,146 2,421,028 2,492,791 (Loss) / Gain from derivative financial instruments Forward transactions 752,927 223,311 Put options (2,037,074 ) 1,226,165 (Loss) / Gain from other financial assets (26,383 ) (28,187 ) 7,816 Gain / (Loss) from equity instruments at fair value through profit or loss 6,750,429 (2,022,949 ) 7,419,946 (Loss) / Gain from sales or derecognition of financial assets at fair value (398,793 ) 1,392,532 102,226 For measurement of financial liabilities at fair value through profit or loss Loss from derivative financial instruments Forwards transactions (182,453 ) Total 45,158,876 32,491,457 41,100,715

Differences in Quoted Prices of

Differences in Quoted Prices of Gold and Foreign Currency	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Differences in Quoted Prices of Gold and Foreign Currency	35 DIFFERENCES IN QUOTED PRICES OF GOLD AND FOREIGN CURRENCY Composition 12/31/2022 12/31/2021 12/31/2020 Translation of foreign currency assets and liabilities into pesos 61,080,728 7,984,321 9,637,394 Income from foreign currency exchange 1,192,854 1,069,055 2,798,910 Total 62,273,582 9,053,376 12,436,304

Other Operating Income

Other Operating Income	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Other Operating Income	36 OTHER OPERATING INCOME Composition 12/31/2022 12/31/2021 12/31/2020 Services 9,657,167 8,395,016 8,447,468 Adjustments and interest from other receivables 2,379,227 2,179,393 2,124,241 Adjustments from other receivables with CER clauses 1,679,397 681,084 517,870 Other receivables from financial intermediation 947,942 1,833,714 1,497,314 Sale of investment properties and other non-financial assets 76,116 For derecognition or substantial modification of financial liabilities 673,265 Other 6,513,703 2,094,389 2,528,281 Total 21,177,436 15,259,712 15,788,439

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Employee Benefits	37 EMPLOYEE BENEFITS Composition 12/31/2022 12/31/2021 12/31/2020 Remunerations 53,579,236 54,584,335 57,856,798 Payroll taxes 13,220,901 12,594,534 12,974,633 Compensations and bonuses to employees 8,115,316 7,611,677 5,733,506 Employee services 2,722,838 2,116,182 1,641,345 Total 77,638,291 76,906,728 78,206,282

Administrative Expenses

Administrative Expenses	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Administrative Expenses	38 ADMINISTRATIVE EXPENSES Composition 12/31/2022 12/31/2021 12/31/2020 Taxes 6,415,867 5,704,624 5,452,552 Maintenance, conservation and repair expenses 6,236,440 6,461,974 6,675,055 Armored truck, documentation and events 5,273,648 5,650,513 6,009,747 Other fees 3,778,624 3,317,564 2,611,904 Security services 3,761,984 3,972,295 4,159,323 Electricity and communications 3,464,711 3,959,287 4,495,780 Software 2,492,439 3,103,996 3,139,455 Advertising and publicity 2,374,900 1,699,823 1,269,859 Fees to directors and syndics 1,975,113 1,522,421 4,772,748 Representation, travel and transportation expenses 683,335 470,077 377,227 Insurance 412,674 529,174 501,667 Stationery and office supplies 271,787 245,587 268,472 Hired administrative services 266,705 242,991 278,103 Leases 173,521 227,280 267,226 Other 1,573,923 2,030,073 2,471,588 Total 39,155,671 39,137,679 42,750,706

Other Operating Expenses

Other Operating Expenses	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Other Operating Expenses	39 OTHER OPERATING EXPENSES Composition 12/31/2022 12/31/2021 12/31/2020 Turnover tax 41,332,037 35,193,119 33,093,592 From credit cards 17,189,552 14,978,007 13,388,756 Charges for other provisions 2,448,840 3,174,705 3,321,314 Deposit guarantee fund contributions 1,913,030 2,029,167 2,174,668 Other adjustments and interests for miscellaneous obligations 1,205,618 504,379 531,554 Taxes 842,900 921,221 1,587,121 Loss from sale or impairment of investments in properties and other non-financial assets 542,323 140,151 389,234 Insurance claims 436,033 174,484 185,499 Donations 420,267 57,492 495,577 From administrative, disciplinary and criminal penalties 81,094 Other 8,728,438 9,451,467 5,039,835 Total 75,059,038 66,705,286 60,207,150

Additional Disclosures in the S

Additional Disclosures in the Statement Of Cash Flows	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Additional Disclosures in the Statement Of Cash Flows	40 ADDITIONAL DISCLOSURES IN THE STATEMENT OF CASH FLOWS The statement of cash flows presents the changes in cash and cash equivalents derived from operating activities, investing activities and financing activities during the fiscal year. For the preparation of the statement of cash flows, the Bank adopted the indirect method for operating activities and the direct method for investment activities and financing activities. The Bank considers as “Cash and cash equivalents” the item Cash and deposits in banks and those financial assets that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value. For the preparation of the statement of cash flows the Bank considered the following: • Operating activities: the normal revenue-producing activities of the Bank as well as other activities that cannot qualify as investing or financing activities. • Investing activities: the acquisition, sale and disposal by other means of long-term assets and other investments not included in cash and cash equivalents. • Financing activities: activities that result in changes in the size and composition of the shareholders’ equity and liabilities of the Bank and that are not part of the operating or investing activities. The table below presents the reconciliation between the item “Cash and cash equivalents” in the consolidated statement of cash flows and the relevant accounting items of the statement of financial position: Reconciliation 12/31/2022 12/31/2021 12/31/2020 Cash and deposits in banks 250,089,093 335,692,114 382,135,611 Debt Securities at fair value through profit or loss 9,467 Other debt securities 498,952,883 267,023,884 391,688,599 Loans and other financing 885,642 1,000,749 1,237,032 Total 749,927,618 603,726,214 775,061,242 The following table shows additional information on operational cash flows interest: Composition 12/31/2022 12/31/2021 12/31/2020 Interest paid (235,160,098 ) (240,828,233 ) (110,564,565 ) Interest collected 586,086,380 420,732,099 453,862,367 Total 350,926,282 179,903,866 343,297,802 The following table shows further information of changes in liabilities arising from financing activities for the year ended December 31, 2022 (lease liabilities changes are disclosed in note 22): Composition Financing Issued Subordinated Opening balance 852,660 5,825,893 81,762,819 Cash flow items Proceeds 1,954,296 2,949,563 Payments (5,096,519 ) (4,654,071 ) Non-cash flow items Movement in accrued interest 289,843 295,443 4,628,154 Derecognition or substantial modification of financial liabilities 4,466 (42,595 ) (16,004 ) Difference in quoted prices of foreign currency 965,718 1,228,130 38,797,943 Monetary effects (1,617,641 ) (2,444,359 ) (48,389,004 ) Ending balance 2,449,342 2,715,556 72,129,837

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Capital Stock	41 CAPITAL STOCK The Bank’s subscribed and paid-in capital from January 1, 2020 to December 31, 2022, amounted to 639,413. The capital stock composition is as follows: Shares Capital stock Class Number of Votes per Issued and In treasury Paid-in As of December 31, 2022, 2021 and 2020 Registered Class A shares of common stock 11,235,670 5 11,236 11,236 Registered Class B shares of common stock 628,177,738 1 628,177 628,177 Total 2022, 2021 and 2020 639,413,408 639,413 639,413

Earnings Per Share Dividends

Earnings Per Share Dividends	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Earnings Per Share Dividends	42 EARNINGS PER SHARE. DIVIDENDS Basic earnings per share were calculated by dividing net profit attributable to common shareholders of the Bank by the weighted average number of common shares outstanding during the fiscal year. To determine the weighted average number of common shares outstanding during the fiscal year, the Bank used the number of common shares outstanding at the beginning of the fiscal year adjusted, if applicable, by the number of common shares bought back or issued during the fiscal year multiplied by the number of days that the shares were outstanding in the fiscal year. Note 41 provides a breakdown of the changes in the Bank’s capital stock. The following table reflects the income and shares data used in the basic earnings per share: 12/31/2022 12/31/2021 12/31/2020 Net Income attributable to controlling interest 40,766,589 44,554,136 76,900,028 Plus: Potential diluted earnings per common share (1) Net Income attributable to controlling interest adjusted as per diluted earnings 40,766,589 44,554,136 76,900,028 Weighted average of outstanding common shares for the fiscal year (in thousands) 639,413 639,413 639,413 Weighted average of outstanding common shares for the fiscal year adjusted as per dilution effect (in thousands) 639,413 639,413 639,413 Basic earnings per share (in pesos) 63.7563 69.6797 120.2666 (1) The Bank does not have any financial instrument that should be considered as dilut ed Dividends paid and proposed During 2020 and 2021, the BCRA issued Communiqués that suspended the payment of earnings distributions resolved by the Shareholders’ Meetings. As a consequence of the abovementioned suspensions, as of December 31, 2021 dividends pending distribution amounted to 26,580,415 (not restated), which had been approved by the Shareholders’ Meetings held on April 30 and October 21, 2020 and April 30, 2021, and were recorded under other non-financial liabilities (see note 21). In addition, on December 16, 2021, the BCRA issued Communiqué “A” 7421, which established as follows: (i) from January 1, 2022, through December 31, 2022, financial institutions will be allowed to distribute up to 20% of the amount of earnings that should have been distributed if the “Earnings distributions” rules had been applied, and (ii) financial institutions that have the BCRA’s authorization for the earnings distributions have to perform it in 12 equal, monthly and consecutive installments. On May 12, 2022, the BCRA approved the dividends distribution requested by the Bank in accordance with the Communiqué mentioned in the previous paragraph for an amount of 19,751,444 (not restated), which were paid during the fiscal year according to the schedule. Additionally, the balance of the dividends approved that are still to be paid because they exceed the abovementioned limit, amounted to Moreover, the Shareholders’ Meeting held on April 29, 2022, resolved to distribute cash dividends or dividends in kind, in this case, measured at market value for an amount of 14,187,873 (not restated), representing pesos per share, subject to prior authorization from the BCRA which, added to the dividends still to be paid because they exceed the abovementioned limited, amounted to (not restated) and were recorded in a “Reserve for dividends pending authorization from the BCRA”. Through Communiqué “A” 7719 issued on March 9, 2023, the BCRA established that from April 1, 2023 up to December 31, 2023, financial institutions, which have the BCRA’s authorization, will be allowed to distribute up to Finally, the Shareholders’ Meeting held on April 25, 2023, decided to distribute an amount of 75,040,918 to pay a cash dividend and/or a dividend in kind, representing pesos per share, prior BCRA authorization.

Deposit Gurantee Insurance

Deposit Gurantee Insurance	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Deposit Gurantee Insurance	43 DEPOSIT GUARANTEE INSURANCE Law No. 24485 and Decree No. 540/1995 created the Deposit Guarantee Insurance System, which was featured as a limited, compulsory and onerous system, aimed at covering the risks of bank deposits, as subsidiary and supplementary to the deposit privilege and protection system established under the Financial Entities Law. The abovementioned legislation also provided for the incorporation of Sedesa with the exclusive purpose of managing the Deposit Guarantee Fund (DGF). Sedesa was incorporated in August 1995. Banco Macro SA holds a 7.6859% interest in the capital stock of Sedesa according to the percentages disclosed by BCRA Communiqué “B” 12503 on March 22, 2023. All deposits in pesos and foreign currency placed in participating entities in the form of checking accounts, savings accounts, certificates of deposits or other forms of deposit that the BCRA may determine from time to time shall be subject to the abovementioned Deposit Guarantee Insurance System up to the amount of 1,500 which must meet the requirements provided for in Presidential Decree 540/1995 and other requirements that the regulatory authority may determine from time to time. In addition, through Communiqué “A” 7661 issued on December 22, 2022, the BCRA resolved that from January 1, 2023, the guarantee will be up to 6,000. On the other hand, the BCRA provided from the exclusion of the guarantee system, among others, of any deposits made by other financial entities, deposits made by persons related to the Bank and securities deposits.

Restricted Assets

Restricted Assets	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Restricted Assets	44 RESTRICTED ASSETS As of December 31, 2022 and 2021, the following Bank’s assets are restricted: Composition 12/31/2022 12/31/2021 Cash and Deposits in Banks •  Fondo de Riesgo Fintech SGR – Deposits in other entities (1). 58 2 Subtotal Cash and Deposits in Banks 58 2 Debt securities at fair value through profit or loss and other debt securities •  Fondo de Riesgo Fintech SGR – Debt securities at fair value through profit or loss and other debt securities (1). 4,741,056 2,065,517 •  Letters of National Estate in pesos adjusted by CER – Maturity: 02/17/2023. 148,920 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033 for the minimum statutory guarantee account required for Agents to act in the new categories contemplated under Resolution No. 622/2013, as amended, of the Argentine Securities Commission (CNV). 92,856 94,847 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, securing the sectoral Credit Program of the Province of San Juan, production investment financing fund. 83,319 86,975 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, securing the regional economies Competitiveness Program – IDB loan No. 3174/OC-AR. 33,682 35,160 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, for the contribution to the Guarantee Fund II in BYMA according to section 45, Law 26,831, and supplementary regulations established by CNV standards (NT 2013, as amended). 14,891 15,545 Subtotal debt securities at fair value through profit or loss and other debt securities 5,114,724 2,298,044 Other financial assets •  Interests derived from contributions made as protector partner (2). 2,413,559 1,485,299 •  Mutual fund shares for minimum statutory guarantee account required for Agents to act in the new categories contemplated under Resolution No. 622/2013, as amended, of the CNV. 145,451 293,643 •  Fondo de Riesgo Fintech SGR – Mutual fund shares (1). 120,502 396,548 •  Sundry debtors – Other. 8,787 9,792 •  Sundry debtors – attachment within the scope of the claim filed by the DGR against the CABA for turnover tax differences. 827 1,610 Subtotal Other financial assets 2,689,126 2,186,892 Composition (contd.) 12/31/2022 12/31/2021 Loans and other financing – non-financial private sector and foreign residents •  Fondo de Riesgo Fintech SGR – Loans and other financing (1). 5,100 4,036 Subtotal loans and other financing 5,100 4,036 Financial assets delivered as a guarantee •  Special guarantee checking accounts opened in the BCRA for transactions related to the electronic clearing houses and similar entities. 24,824,547 30,242,005 •  Guarantee deposits related to credit and debit card transactions. 4,043,563 2,567,119 •  Other guarantee deposits. 1,752,168 2,184,023 Subtotal Financial assets delivered as guarantee 30,620,278 34,993,147 Other non-financial assets •  Real property related to a call option sold. 2,456,151 421,571 •  Fondo de Riesgo Fintech SGR – Other non-financial assets (1). 12,958 654 Subtotal other non-financial assets 2,469,109 422,225 Total 40,898,395 39,904,346 (1) According to Law No . (2) As of December 31, 2022 and 2021, it is related to the risk fund Fintech SGR and Garantizar SGR. In order to keep tax benefits related to these contributions, they must be maintained between two and three years from the date they were made.

Trust Activities

Trust Activities	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Trust Activities	45 TRUST ACTIVITIES The Bank is related to several types of trusts. The different trust agreements according to the business purpose sought by the Bank are disclosed below: 45.1 Financial trusts for investment purposes Debt securities include mainly prepayments towards the placement price of provisional trust securities of the financial trusts under public and private offerings (Confibono and Secubono). The assets managed for these trusts are mainly related to securitizations of consumer loans. Trust securities are placed once the public offering is authorized by the CNV. Upon expiry of the placement period, once all trust securities have been placed on the market, the Bank recovers the disbursements made, plus an agreed-upon compensation. If after making the best efforts, such trust securities cannot be placed, the Bank will retain the definitive trust securities. In addition, the Bank’s portfolio is completed with financial trusts for investment purposes, trust securities of definitive financial trusts in public and private offering (Secubono, and Confibono) and certificates of participation (Arfintech). As of December 31, 2022 and 2021, debt securities and certificates of participation in financial trusts for investment purposes amounted to 950,899 and 1,034,155, respectively. According to the latest accounting information available as of the date of the issuance of these consolidated Financial Statements, the corpus assets of the trusts exceed the carrying amount in the related proportions. 45.2 Trusts created using financial assets transferred by the Bank (securitization) The Bank transferred financial assets (loans) to trusts for the purpose of issuing and selling securities for which collection is guaranteed by the cash flow resulting from such assets or group of assets. Through this way, the funds that were originally used by the Bank to finance the loans are obtained earlier. As of December 31, 2022 and 2021, considering the latest available accounting information as of the date of the issuance of these consolidated Financial Statements, the assets managed through Macro Fiducia SA (subsidiary) of this type of trusts amounted to 11,680 and 18,708, respectively. 45.3 Trusts guaranteeing loans granted by the Bank As it is common in the Argentine banking market, the Bank requires, in some cases, that the debtors present certain assets or entitlements to receive assets in a trust as a guarantee for the loans granted. This way, the risk of losses is minimized and access to the security is guaranteed in case of the debtor’s non-compliance. Trusts usually act as conduits to collect cash from the debtor’s flow of operations and send such cash to the Bank for the payment of the debtor’s loans and thus ensure compliance with the obligations assumed by the trustor and guaranteed through the trust. Additionally, other guarantee trusts manage specific assets, mainly real property. Provided there is no non-compliance or delays by the debtor in the obligations assumed with the beneficiary, the trustee shall not execute the guarantee and all excess amounts as to the value of the obligations are reimbursed by the trustee to the debtor. As of December 31, 2022 and 2021, considering the latest available accounting information as of the date of the issuance of these consolidated Financial Statements, the assets managed by the Bank amounted to 2,721,267 and 3,942,468, respectively. 45.4 Trusts in which the Bank acts as trustee (management) The Bank, through its subsidiaries, performs management duties of the corpus assets directly according to the agreements, performing only trustee duties and has no other interests in the trust. In no case shall the Trustee be liable with its own assets or for any obligation deriving from the performance as trustee. Such obligations do not imply any type of indebtedness or commitment for the trustee and they will be fulfilled only through trust assets. In addition, the trustee will not encumber the corpus assets or dispose of them beyond the limits established in the related trust agreements. The fees earned by the Bank from its role as trustee are calculated according to the terms and conditions of the agreements. Trusts usually manage funds derived from the activities performed by trustors, for the following main purposes: • Guaranteeing, in favor of the beneficiary the existence of the resources required to finance and/or pay certain obligations, such as the payment of amortization installments regarding work or service certificates, and the payment of invoices and fees stipulated in the related agreements. • Promoting the production development of the private economic sector at a provincial level. • Being a party to public work concession agreements granting road exploitation, management, keeping and maintenance. As of December 31, 2022 and 2021, considering the latest available accounting information as of the date of the issuance of these consolidated Financial Statements, the assets managed by the Bank amounted to 17,810,671 and 23,690,901, respectively.

Mutual Funds Depositary Functio

Mutual Funds Depositary Function	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Mutual Funds Depositary Function	46 MUTUAL FUNDS DEPOSITARY FUNCTION As of December 31, 2022 Banco Macro SA, in its capacity as depositary company, holds in custody the shares in mutual funds subscribed by third parties and assets from the following mutual funds: Funds Number of shares Equity Argenfunds Abierto Pymes 3,368,464,766 13,209,510 Argenfunds Ahorro Pesos 68,665,665 1,483,665 Argenfunds Infraestructura 124,707,305 200,913 Argenfunds Liquidez 10,487,802,190 35,478,857 Argenfunds Renta Argentina 95,229,288 1,716,424 Argenfunds Renta Balanceada 714,552,012 7,640,633 Argenfunds Renta Capital 17,579,499 3,156,160 Argenfunds Renta Crecimiento 7,416,062 1,243,800 Argenfunds Renta Dinámica 55,111,867,139 3,110,104 Argenfunds Renta Fija 268,962,626 7,901,050 Argenfunds Renta Flexible 136,970,768 939,800 Argenfunds Renta Global 223,046,965 1,858,292 Argenfunds Renta Mixta 2,456,709,951 3,110,839 Argenfunds Renta Mixta Plus 1,165,105 177,582 Argenfunds Renta Pesos 204,190,813 4,657,582 Argenfunds Renta Total 548,961,979 1,311,417 Argenfunds Renta Variable 2,281,738,860 149,062 Argenfunds Retorno Absoluto 214,491,575 956,396 Pionero Acciones 13,492,368 1,665,300 Pionero Ahorro Dólares 10,920,588 1,818,596 Pionero Argentina Bicentenario 424,876,097 2,746,821 Pionero Capital 2,091,257,043 4,283,954 Pionero Desarrollo 4,815,845,697 5,869,207 Pionero Empresas FCI Abierto Pymes 204,630,659 2,329,663 Pionero FF 46,155,016 1,635,163 Pionero Gestión 1,871,950,929 5,661,357 Pionero Pesos 1,231,510,642 22,630,750 Pionero Pesos Plus 15,160,985,615 167,680,294 Pionero Renta 39,925,450 5,399,159 Pionero Renta Ahorro 242,765,317 10,689,989 Pionero Renta Ahorro Plus 811,963,183 6,338,065 Pionero Renta Balanceado 12,507,475,184 21,234,806 Pionero Renta Estratégico 702,329,083 5,867,099 Pionero Renta Fija Dólares 2,863,198 353,113 Pionero Renta Mixta I 77,051,608 870,677 Pionero Retorno 1,391,845,010 1,674,448

Accounting Items that Identify

Accounting Items that Identify the Compliance with Minimum Cash Requirements	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Accounting Items that Identify the Compliance with Minimum Cash Requirements	47 ACCOUNTING ITEMS THAT IDENTIFY THE COMPLIANCE WITH MINIMUM CASH REQUIREMENTS The items recognized by the Bank to constitute the minimum cash requirement effective for December 2022 are listed below, indicating the amounts as of month-end of the related items: Items Banco Macro SA Cash and deposits in Banks Amounts in BCRA accounts 143,526,540 Other debt securities Government securities computable for the minimum cash requirements 159,809,912 Financial assets delivered as guarantee Special guarantee accounts with the BCRA 24,824,547 Total 328,160,999

Corporate Bonds Issuance

Corporate Bonds Issuance	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Corporate Bonds Issuance	48 CORPORATE BONDS ISSUANCE The corporate bonds liabilities recorded by the Bank are as follows: Corporate Bonds Original value Residual face value as of 12/31/2022 12/31/2021 Subordinated Resettable – Class A USD 400,000,000 (1) USD 400,000,000 72,129,837 81,762,819 Non-subordinated – Class E USD 17,000,000 (2) USD 17,000,000 2,715,556 Non-subordinated – Class B $ 4,620,570,000 (3) 5,825,893 Total 74,845,393 87,588,712 On April 26, 2016, the general regular shareholders’ meeting approved the creation of a Global Program for the Issuance of Medium-Term Debt Securities, in accordance with the provisions of Law No. 23,576, as amended and further applicable regulations, up to a maximum amount outstanding at any time during the term of the program of USD 1,000,000,000 (one billion US dollars), or an equal amount in other currencies or power units, under which it is possible to issue simple corporate bonds, not convertible into shares in one or more classes. Also, on April 28, 2017, the General and Special Shareholder’ Meeting resolved to extend the maximum amount of the abovementioned Global Program up to USD 1,500,000,000 (one thousand five hundred millions US dollars), and on April 27, 2018, the abovementioned Shareholders’ Meeting resolved to increase the maximum amount of the Global Program for the Issuance of Corporate Bonds, in face value, from USD (1) On November 4, 2016, under the abovementioned Global Program, the Bank issued Subordinated Resettable Corporate Bonds, class A, at a fixed rate of 6.750% p.a. until reset date, fully amortizable upon maturity (November 4, 2026) for a face value of USD 400,000,000 (four hundred million US dollars), under the terms and conditions set forth in the pricing supplement dated October 21, 2016. Interest is paid semiannually on May 4 and November 4 of every year and the reset date was November 4, 2021. As of the date of issuance of these consolidated Financial Statements, the reset rate was established until the maturity date at 6.643% as a result of the benchmark reset rate plus 546.3 basis points, according to the abovementioned terms and conditions. As the Bank had not exercised the option to fully or partially redeem the issuance on the reset date and under the conditions established in the pricing supplement, it was established up to maturity. On the other hand, it could be fully redeemed, not partially, and only for tax or regulatory purposes. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines. (2) On May 2, 2022, under the abovementioned Global Program, the Bank issued Class E non-subordinated simple corporate bonds not convertible into shares, for a face value of USD At any time, according to the current regulations, particularly the BCRA’s foreign exchange regulations, the Bank may opt to redeem, Class E Corporate Bonds in full, not partially, at a price equal to (a) % of the outstanding principal if the Bank decides to make the redemption from the date of issuance and settlement through the term of 9 months therefrom, including the last business day; (b) % of outstanding principal if the Bank decides to make the redemption within the term starting 9 months after the date of issuance and settlement until the Class E maturity date, in all cases, along with the additional amount and accrued and unpaid interest, excluding the redemption date. (3) On May 8, 2017, under the abovementioned On the other hand, the Bank may fully redeem the issuance for tax matters, but not partially. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines. On October 17, 2018 and October 16, 2019, the Board of Directors decided to pay off these corporate bonds for a face value of 1,229,518,000 and 501,861,000, respectively, equivalent to the amount of purchases made as of those dates. On May 9, 2022, the Bank fully paid the principal and interest for a face value of 2,889,191,000.

Off Balance Sheet Transactions

Off Balance Sheet Transactions	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Off Balance Sheet Transactions	49 OFF BALANCE SHEET TRANSACTIONS In addition to note 4, the Bank maintains different off balance sheet transactions, pursuant to the BCRA standards. Below are the amounts of the main off Balance sheet transactions as of December 31, 2022 and 2021: Composition 12/31/2022 12/31/2021 Custody of government and private securities and other assets held by third parties 724,968,797 757,383,931 Preferred and other collaterals received from customers (1) 187,502,326 234,703,412 Securities received guarantee repurchase transactions (see note 7) 68,130,397 68,389,352 Outstanding checks not yet paid 19,943,141 15,796,202 Checks already deposited and pending clearance 16,828,520 21,715,717 Written-off credits 6,501,526 9,724,143 (1) Related to collaterals used to secure loans transactions and other financing, under the applicable rules in force on this matter.

Tax and Other Claims

Tax and Other Claims	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Tax and Other Claims	50 TAX AND OTHER CLAIMS 50.1. Tax claims The AFIP and tax authorities of the relevant jurisdictions have reviewed the tax returns filed by the Bank related to income tax, minimum presumed income tax and other taxes (mainly turnover tax). As a result, there are claims pending at court and/or administrative levels, either subject to discussion or subject to appeal. The most significant claims are summarized below: a) AFIP’s challenges against the income tax returns filed by former Banco Bansud SA (for the fiscal years from June 30, 1995, through June 30, 1999, and for the irregular six-month period ended December 31, 1999) and by former Banco Macro SA (for the fiscal years ended from December 31, 1998, through December 31, 2000). The matter under discussion that has not been resolved as yet and on which the regulatory agency bases its position is the impossibility of deducting credits that have collateral security, an issue that has been addressed by the Federal Administrative Tax Court and CSJN in similar cases, which have issued resolutions that are favorable to the Bank’s position. b) The AFIP’s ex-officio undocumented expenses determinations for the periods February, April, May 2015 and from July 2015 through January 2018, both included of date April 19, 2021. On October 5, 2021, the Bank filed an appeal to the Federal Tax Court which is in process in Courtroom B, Office 6, under file 2021-96970075. c) Ex-officio turnover tax determinations in progress and/or adjustments, as a withholding agent and over municipal fees, pending resolution by the tax authorities of certain jurisdictions. The Bank’s Management and its legal counsel consider no further significant accounting effects could arise from the final outcome of the abovementioned proceedings other than those disclosed in these consolidated Financial Statements. 50.2. Other claims Before merging with and into the Bank, Banco Privado de Inversiones SA (BPI) had a pending class action styled “Adecua v. Banco Privado de Inversiones on ordinary proceedings”, File No. 19073/2007, pending with Commercial Court No. 3 in and for the CABA, Clerk’s Office No. 5, whereby it was required to reimburse to its clients the life insurance amounts overcharged to amounts payable as well as to reduce the amounts charged in this regard in the future; this legal proceeding was concluded upon the abovementioned merger because BPI complied in full with the terms of the court-approved agreement reached with Adecua before answering the complaint. However, in March 2013, when BPI had already been merged with and into the Bank, the trial court resolved to amend the terms of the agreement and ordered the reimbursement of amounts of money to a larger number of clients as compared to the number arising from the terms approved by the court in due time. Such resolution was appealed by the Bank as BPI’s surviving company. The appeal was dismissed by the Court of Appeals, which abrogated both the trial court decision and the court-approved agreement, thus ordering the Bank to answer the complaint. This gave rise to the filing of an extraordinary appeal against such decision as well as the subsequent filing of a complaint for the extraordinary appeal denied. On May 5, 2021, the Bank was notified of the dismissal of the complaint appeal, ordering the return of the main process to the CNACAF for continuing with the proceedings, who also submitted them to the trial court, which received them on 09/27/2021 and were requested as effectum vivendi in proceedings “Estado Nacional – Ministerio Producción de la Nación c/ Asociación de Defensa de los Consumidores y Usuarios de la R.A y otros s/Ordinario” (File No. 6757/2013), in which the Bank is not a party, by the commercial court, clerk’s office No. 11. As of the date of issuance of these consolidated Financial Statements, resolution is still pending. Moreover, the Bank is subject to a class actions for the same purpose, currently pending with Commercial Court No. 7 in and for the CABA, Clerk’s Office No. 13, styled Unión de Usuarios y Consumidores v. Nuevo Banco Bisel on ordinary proceedings, File No. 44704/2008. There are also other class actions initiated by consumer protection associations in relation to the collection of certain commissions and/or financial charges or practices and certain withholdings made by the Bank to individuals as CABA stamp tax withholding agent. The Bank’s Management and its legal counsel consider no further significant accounting effects could arise from the final outcome of the abovementioned proceedings other than those disclosed in these consolidated Financial Statements.

Restriction On Dividends Distri

Restriction On Dividends Distribution	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Restriction On Dividends Distribution	51 RESTRICTION ON DIVIDENDS DISTRIBUTION a) According to BCRA regulations, 20% of Banco Macro SA income for the year (calculated in accordance with BCRA rules), without including Other comprehensive income, for the year plus/less prior-year adjustments and less accumulated losses as for the prior year-end, if any, should be allocated to the legal retained earnings. b) Through Communiqué “A” 6464, as amended, the BCRA establishes the general procedure to distribute earnings. According to that procedure, earnings may only be distributed if certain circumstances are met, such as no records of financial assistance from the BCRA due to illiquidity or shortages in payments of minimum capital or minimum cash requirement deficiencies and not being subject to the provisions of sections 34 and 35 bis of the Financial Entities Law (sections dealing with tax payment and restructuring agreements and reorganization of the Bank), among other conditions listed in the abovementioned communiqué that must be met. In addition, the earnings distribution approved by the Shareholders’ Meeting of the Bank could only be formalized once the Superintendence of Financial and Foreign Exchange Institutions approved it. In addition, profits may only be distributed to the extent that the financial institution has positive results, after deducting, on a non-accounting basis, from retained earnings and the optional reserves for the future distribution of profits, (i) the amounts of the legal and other earnings reserves which are mandatory, (ii) all debit amounts of each one of the accounting items recognized in “Other Comprehensive Income”, (iii) income from of the revaluation of property, plant and equipment, intangible assets and investment property, (iv) the positive net difference between the amortized cost and the fair value of government debt instruments and/or monetary regulation instruments issued by the BCRA for those instruments recognized at amortized cost, (v) the adjustments identified by the Superintendence of Financial and Exchange Entities of the BCRA or by the independent external auditor and that have not been recognized in the accounting records and (vi) certain franchises granted by the BCRA. Additionally, no profit distributions shall be made out of the profit originated as a result of the first-time application of the IFRS, for which a normative reserve was created, and its balance as of December 31, 2022 was 21,402,113 (nominal value: 3,475,669). As of December 31, 2022, the related adjustments to be made on unappropriated retained earnings of Banco Macro SA are as follows: i. Other comprehensive income for 816,164. ii. The positive net difference between the amortized cost and the fair value of government debt instruments and/or monetary regulation instruments issued by the BCRA for those instruments recognized at amortized cost for 6,145,736. The Bank must verify that, after completion of the earning distribution, a capital maintenance margin equal to 3.5% of risk-weighted assets is kept, apart from the minimum capital required by law, to be integrated by Tier 1(Con1) ordinary capital, net of deductible items (CDCOn1). According to BCRA Communiqué “A” 7312, the earning distribution was suspended up to December 31, 2021. Through Communiqué “A” 7421, effective since January 1 and up to December 31, 2022, the BCRA allowed financial institutions, which had its authorization, to distribute their earnings up to 20% of the amount that would have been distributed in 12 equal, monthly and consecutive installments. In addition, through Communiqué “A” 7719 issued on March 9, 2023, the BCRA established that from April 1, 2023 up to December 31, 2023, financial institutions, which have the BCRA’s authorization, will be allowed to distribute up to 40% of the amount of earnings that should have been distributed if the “Earnings distributions” rules had been applied, in 6 equal, monthly and consecutive installments. Lastly, it is worth noting that the BCRA, in the process of authorization of the earning distribution for an amount of (not restated), as explained in note 42, required to the Bank to deduct the outstanding balance from the sale of Prisma Medios de Pago SA (see note 12). As of the date of issuance of these consolidated Financial Statements, the BCRA has not issued a decision about the application of the abovementioned situation for the fiscal year 2022. c) Pursuant to CNV General Resolution No. 622, the Shareholders’ Meeting in charge of analyzing the annual Financial Statements will be required to decide on the application of the Bank’s retained earnings, such as the actual distribution of dividends, the capitalization thereof through the delivery of bonus shares, the creation of earnings reserves additional to the legal earnings retained or a combination of any of these applications. In compliance with the previous comments, the General Regular Shareholders’ Meeting of Banco Macro SA held on April 29, 2022 considering that at the end of the fiscal year ended December 31, 2021, the Bank recorded a negative adjustment to unappropriated retained earnings as of December 31, 2021 for (not restated) because the monetary effect accrued in relation to monetary items measured at fair value through other comprehensive income had been recorded in the previous period, resolved to distribute the unappropriated retained earnings for (not restated) as follows (the abovementioned figures are stated in constant pesos as of December 31, 2021): a) 3,640,434 to the legal reserve; b) 373,864 to the Personal Asset Tax on Business Companies (Impuesto sobre los Bienes Personales Sociedades y Participaciones), and; c) 14,187,873 to pay a cash dividend and/or a dividend in kind, in the latter case valued at market value, prior BCRA authorization. Moreover, as mentioned in note 42, the Shareholders’ meeting dated on April 25, 2023 resolved to distribute the unappropriated retained earnings for an amount of 43,175,125 as follows: a) 8,607,704 to the legal reserve; b) 808,505 to the Personal Asset Tax on Business Companies (Impuesto sobre los Bienes Personales Sociedades y Participaciones), and; c) 33,758,916 to a Facultative reserve for future distribution of earnings. Additionally, the abovementioned Shareholders’ decided to partially reverse the Facultative reserve for future distribution of earnings for an amount of 75,040,918 to pay a cash dividend and/or a dividend in kind, prior BCRA authorization.

Capital Management, Corporate G

Capital Management, Corporate Governance Transparency Policy and Risk Management	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Capital Management, Corporate Governance Transparency Policy and Risk Management	52 CAPITAL MANAGEMENT, CORPORATE GOVERNANCE TRANSPARENCY POLICY AND RISK MANAGEMENT As financial institution, the activities of Banco Macro SA are governed by Financial Entities Law No. 21,526, as supplemented, and the regulations issued by the BCRA. Moreover, the Bank adheres to the good banking practices included in the Financial Entities Corporate Governance Guidelines, as supplemented of the BCRA. The Bank publicly trades its shares on the Buenos Aires Stock Exchange (BCBA, for its acronym in Spanish) and, thus, it is subject to the regulations issued by the CNV. Through General Resolution No. 797/19, the CNV established the minimum contents of the Corporate Governance Code, adding notions of good corporate governance to corporate management as guidelines or recommendations that seek to provide transparency thereto. The CNV annually requires the issuance of a report in which financial institutions have to explain how the recommendations are implemented or to explain the reasons why it decided not to adopt the good practices described in such resolution. The Bank annually publishes a document called Corporate Governance Explanatory Report together with the Annual Report to the Shareholders for the fiscal year, required by regulations, which is available on the Bank’s website and on that of such enforcement agency. This regulation reinforces the notions contained in Capital Markets Law establishing principles such as “full disclosure”, “transparency”, “efficiency”, “public investor protection”, “equal footing between investors” and “protection of the stability of financial entities and financial intermediaries”. On the other hand, as the Bank lists its shares on the NYSE, qualifying as a foreign private issuer, it is required to comply with certain corporate governance standards as established in section 303A of the NYSE’s Listed Company Manual, as amended. The main guidelines under the BCRA standards contemplated in the revised text “Financial Entities Corporate Governance Guidelines”, as supplemented, are as follows: • Ownership structure As of December 31, 2022, the Bank’s shareholders are: Full name / corporate name Participating Voting Fideicomiso de Garantía JHB BMA (1) 17.28 19.65 Carballo Delfín Jorge Ezequiel 18.38 20.04 ANSES FGS Law No. 26425 28.80 26.91 Grouped shareholders (Local Stock Exchanges) 11.79 11.21 Grouped shareholders (Foreign stock exchanges) 23.75 22.19 (1) As of the date of issuance of these consolidated Financial Statements and due to the passing of Mr. Jorge Horacio Brito on November 20, 2020 and as a testamentary disposition, his shares were transferred, ad referendum of BCRA, to Fideicomiso de Garantía JHB BMA, which the beneficiaries are his forced heirs. • Board of Directors and Senior Management The Bank’s Board of Directors, as of December 31, 2022, is made up of regular members and 2 alternate directors. Members are renewed by thirds and the appointed Directors remain in office for three fiscal years. Directors are selected and appointed by the Shareholders’ Meeting. Once elected, the BCRA must confirm the designation of the Directors, expressly authorizing them to accept the designation, pursuant to the terms as to experience and knowledge, contained in the rules CREFI 2-Creation, Operation and Expansion –XV- Financial Entities Authorities. The following table shows the Bank’s Board of Directors as of December 31, 2022: Name Position Delfín Jorge Ezequiel Carballo (1)(2) Chairperson Jorge Pablo Brito (1) Vice chairperson Carlos Alberto Giovanelli (1) Director Nelson Damián Pozzoli Director Fabian Alejandro De Paul (3) Director Constanza Brito Director Sebastián Palla (3) Director Mario Luis Vicens (3) Director Delfín Federico Ezequiel Carballo Director Marcos Brito Director Mariano Ignacio Elizondo (3)(4) Director Guillermo Merediz (3)(4) Director Santiago Horacio Seeber Alternate director Alan Whamond (1)(2)(3) Alternate director (1) On March 15, 2023 Mr. Delfín Jorge Ezequiel Carballo communicated to the Board of Directors his resignation as Regular Director and Chairperson. The Board accepted his resignation and resolved that Mr. Jorge Pablo Brito shall hereinafter act as Chairperson of the Board and Mr. Carlos Alberto Giovanelli as Vice Chairperson. Additionally, on the same date, Alan Whamond also communicated his resignation as alternate director, which was accepted by the Board. (2) The Shareholders’ Meeting held on April 25, 2023 decided the designation of José Alfredo Sánchez as director to fill the vacancy created as a consequence of the resignation submitted by Delfĺn Jorge Ezequiel Carballo and the designation of Delfĺn Jorge Ezequiel Carballo as alternate director to fill the vacancy created as a consequence of the resignation submitted by Alan Whamond. Moreover, and as a proposal of Anses – FGS, the mentioned Shareholder also decided the designation of Hugo Raul Lazarini, as regular director, and Guido Agustĺn Gallino, as alternate director. (3) Independent directors. (4) Designated by Anses-Fgs proposal. Directors should be morally suitable, experienced and knowledgeable in the banking business and meet the requirements established in the effective regulations, issued by the BCRA. Compliance with these requirements is assessed when the Shareholders’ Meeting appoints the directors and on a regular basis during their term of office. At present, six Directors are independent, pursuant to the provisions of the CNV rules and regulations and the provisions of the Financial Entities Corporate Governance Guidelines issued by the BCRA. Senior Management is directed by a General Manager appointed by the Board and also includes officers reporting directly to the general manager, forming the Senior Management, as well as officers of four staff areas reporting directly to the Board. Members are detailed below: Name Position Gustavo Alejandro Manriquez CEO Gerardo Adrian Álvarez Human resources and administration manager Alberto Figueroa Comprehensive Risk manager Ernesto López Legal manager Ana María Magdalena Marcet Credit risk manager Juan Domingo Mazzon Government and Management control manager Ernesto Eduardo Medina Technology manager Brian Anthony Commercial banking manager Francisco Muro Distribution and sales manager Jorge Francisco Scarinci CFO Marcelo Agustín Devoto Investment banking manager Adrian Mariano Scosceria Corporate banking manager • Committees The corporate by-laws state that the Board of Directors may establish the Committees that it deems appropriate for the business of the Bank, as well as appoint their members. The Bank currently features the following Committees: Committee Functions CNV Audit / SEC They are established in Capital Markets Law, as supplemented. Internal Audit Overseeing the proper operation of the internal control systems defined at the Bank through a periodic assessment thereof and contributing to improving the effectiveness of internal controls. Risk Management It is in charge of monitoring Senior Management’s activities involving the management of credit, market, liquidity, operational, compliance and reputation risks, among others. It advises the Board of Directors on the Bank’s risks. Assets and Liabilities Setting out the Bank’s financial strategy, analyzing the markets and establishing the policies on assets and liabilities, management of market, liquidity, interest rate and currency risks. IT Overseeing the proper operation of the information technology environment and contributing to improving the effectiveness thereof. Credit Approving credit transactions based on credit capacity. Legal Recovery Engaged in defining payment arrangements exceeding the predetermined parameters, as well as reclassifying portfolio to be subject to legal proceedings or accounting derecognitions Personnel Incentives Ensuring the financial incentives for personnel system is consistent with the culture, the objectives, the business in the long term, the strategy and the control environment of the Bank. Ethics and Compliance Ensuring the Bank has the proper means to promote correct decision-making and compliance with internal and external regulations. Corporate Governance and Designations The Committee’s duties include those related to the process of renewing and replacing Senior Management members and the succession plans. It is also in charge of applying the Corporate Governance Code at the Bank and at its subsidiaries. Anti-money Laundering of assets and terrorism financing Planning and coordinating compliance with the policies established by the Board of Directors on the matter. Financial Services User Protection The duties of this Committee include those related to ensure the existence and maintenance of a financial services user protection process and a customer service system. • Code of ethics The Bank has established a Code of Ethics for directors and senior management, expecting that their members act according to the highest standards of personal and professional integrity in all aspects of their activities; to comply with the applicable law, to discourage reproachable behaviors and to comply with the Bank’s Code of Conduct and other policies and procedures governing employee conduct. This Code of ethics is supplemental to the Bank’s Code of Conduct. • Code of Conduct The Entity promotes a work environment where responsibility, execution, commitment, results, loyalty, honesty, good communication and teamwork are encouraged. The goal is to base daily relationships on mutual respect, trust and cordial and simple behavior between coworkers and bosses as well as with suppliers and customers, developing all the activities with the highest ethical working and personal principles. In that direction, the Code of Conduct is intended to establish the principles and values that all Bank members must comply with. The trust provided by shareholders, customers and the general public depends to a large extent on compliance with these principles. • Ethical line According to ethical behavior standards, an Ethical line or a report channel was implemented for the Bank and its subsidiaries, Macro Securities SA, Macro Fondos SGFCI SA, Macro Fiducia SA, Argenpay SAU and Fintech SGR, which is managed by an external third party, ensuring compliance with anonymity and confidentiality principles. Reports are received by the Ethical and Compliance Committee, which becomes aware of them, as well as the resolution of cases, following the protocols. Branches As of the date of issuance of these consolidated Financial Statements, the Bank has 467 branches throughout the entire country. Subsidiaries The Bank carries out certain transactions through its subsidiaries, which are identified in note 3 to these consolidated Financial Statements. Business lines The Bank’s business lines and transactions with trusts are mentioned in notes 1 and 45, respectively. • Incentive practices The Bank adopts a compensation policy that comprises fixed and variable compensation; the latter is granted within the framework of an objective and competency assessment process. The variable compensation program, in the context of the compensation policy, is consistent with the Bank’s mission, values, organization, objectives, long-term business sustainability, strategy, control environment and the prudent assumption of risk. It is aimed at recognizing the extraordinary performance displayed by employees according to: ✓ Their contribution to the results reached. ✓ Their management in keeping with the Bank’s mission and values. The key variables in determining compensation are: ✓ The level of responsibility and complexity of the position. ✓ The person’s competencies and potential. ✓ The person’s performance and outcomes. ✓ The position with respect to the benchmark market. ✓ The results reached by the Bank. The Incentives Committee is in charge of ensuring the financial incentives for personnel system are consistent with the culture, the objectives, the business in the long term, the strategy and the control environment of the Bank, and the prudent assumption of risks. The Bank aims at compensating personnel ensuring performance recognition, internal equity, competitiveness, productivity, efficiency and added value. • Role of financial agent The Bank acts as financial agent in the Provinces of Misiones, Salta, Jujuy and Tucumán and the Municipalities of San Miguel de Tucumán and Yerba Buena. • Corporate Sustainability Policy The Bank is aware of its responsibility towards the surrounding communities. The Corporate Sustainability area promotes this development by fostering and implementing policies and actions that exert a positive social, environmental and economic impact. Thus, it engages in constant dialogue with the different areas and stakeholders with the ultimate goal of creating social value and drafting policies aimed at promoting a fair, supporting and equal world. These sustainability values are disclosed in the Comprehensive Report as a major milestone to align the financial information (in documents such as the Letter to the Shareholders and Financial Statements) and ensure their integration and consistency with corporate sustainability. • Anticorruption policy Pursuant to Law No. 27401 (Law on Corporate Criminal Liability), the Board establishes that officers and employees of the Bank and its subsidiaries shall not offer to pay, pay or authorize the payment of money or anything of value to (public) officers to obtain or keep a business. It also extends these guidelines to the private sphere. These principles are contained in the Code of Ethics for directors and senior managers, and the Code of Conduct for all employees. Besides, the Bank has a Code of Conduct for suppliers. The laws of other jurisdictions with similar prohibitions apply, especially the Foreign Corrupt Practices Act (FCPA), because Banco Macro SA is a foreign company that lists its shares in the NYSE and is subject to SEC control and oversight. The Group companies that wish to perform any transaction involving any public administration officer, public agency or public company, either Argentine or foreign, shall communicate this event in advance to the Board through the General Manager and inform, before the transaction is conducted, the agents or intermediaries that may be involved in the transaction. The Bank also has a manual with guidelines for interacting with public officers. This communication duty is not mandatory for the transactions derived from agreements with provincial financial agents (except for the subscription of framework agreements), ordinary bank transactions (for example, payroll processing) and the transactions that do not pose any major risk due to the minimum amounts involved. Although these anticorruption policies are aimed at transactions within the public sector, they also apply to transactions between private parties, as specifically set forth in the Code of Ethic and the Code of Conduct. The Bank has in place an Anticorruption Policy and an Integrity Program. The Ethics and Compliance Committee will be responsible for its adoption, follow-up and period reporting to the Board. • Transactions with related parties – Policy on conflict of interest As an authorized financial institution, Banco Macro SA complies with the provisions and reporting requirements established in Financial and Foreign Exchange Entities Law No. 21526 and the regulations issued by the regulatory agency (BCRA). As established by law (Argentine Business Company Law No. 19550), specific applicable regulations (Capital Markets Law, as supplemented), professional accounting standards (Technical Resolution No. 21), IAS 24 and best practice recommendations, the Bank reports on the transactions with related parties in notes to the Financial Statements. Such transactions are carried out under usual market conditions. See also note 20. Under current Argentine legislation, directors are required to perform their duties with the loyalty and diligence of a prudent businessman. Directors are jointly and severally liable to the Bank, the shareholders and third parties for a poor performance of duties and infringements to the law, bylaws and regulations, as the case may be, and are responsible for repairing the damages caused by fraud, abuse of authority or negligence. The loyalty duties of a director are considered to include: (i) the ban from using corporate assets and the confidential information to which he/she may have access for personal purposes; (ii) the ban from taking advantage or, due to errors or omissions, allowing a third party to take advantage of the Bank’s business opportunities, (iii) the obligation of acting as director only for the purposes established in the law, the Bank’s bylaws or the intention of the shareholders or the Board of Directors; and (iv) the obligation of taking extreme care so that the acts conducted by the Board of Directors have no direct or indirect effects against the Bank’s interests. A director should notify the Board of Directors and the Audit Committee about any conflict of interest such director may have in a transaction proposal and should refrain from voting on the matter. • Public information The information related to corporate governance at the Bank is included within the transparency policy contained in such precepts and, hence, is available to interested members of the public on the website www.macro.com.ar (“ Conocenos” – Relaciones con Inversores In addition, the Bank publishes the Market Discipline Report, pursuant to the guidelines established by the BCRA for such information regime, in accordance with the criteria of the Basel Banking Supervision Committee, which is available at the Bank’s website. Integral Risk management Within the framework of the Corporate Governance policy, the Board of Directors of the Bank resolved the creation of a Risk Management Committee. The Bank has appointed a Risk Manager who reports directly to the Board of Directors. Its duties include ensuring that an independent risk management be established, establishing policies, procedures and measurement methodologies and report systems, which allow the identification, measurement, and monitoring of the risk under its charge and also the duties of each organizational level in the process. The risk management process includes the establishment of the exposure limits for each risk by the Board of Directors, a follow-up on the exposure to each limit by the persons in charge, the preparation of regular reports for the Risk Management Committee, a follow-up on the alerts and the implementation of action plans regarding the alerts and the guidelines for developing stress tests. The system supplements the policies and procedures specific to each risk (Financial, Credit, Operational, Counterparty Credit, Country Risk, Securitization, Reputational, Compliance, Strategic Risks, among others). In addition, the Credit Risk Management area is in charge of interpreting, executing and guaranteeing the application of the General Credit Policy as approved by the Board of Directors, pursuant to the internal and external standards and regulations on the matter. Credit Risk Management reports functionally to the General Manager. Risk Management The Risk Management area is in charge of the Financial Risk, Credit Risk and Operating and Technology Risk areas. The main procedures carried out by the Risk Management Department are: • Stress tests The process of stress test includes documenting and formalizing the program as well as the persons in charge of carrying it out, the frequency of testing and the validation of the system. It also contemplates the Contingency Plan based on the test results. The Risk Management Committee leads and coordinates this application. • Economic Capital Calculation The Risk Management Department estimates the economic capital for each one of the individual risks (Market, Liquidity, Interest Rate, Credit, Counterparty Credit, Concentration, Operational, Securitization, Strategic and Reputational) determined for the Bank on a consolidated basis with its subsidiaries with the same scope as the regulation. The methods used to deal with subsidiaries are exactly the same. The economic capital sufficiency evaluation process is an integral part of the corporate governance and risk management culture of the entities. Quantified economic capital was implemented as a formal procedure, both currently and prospectively, and is a tool used in the day-to-day management of risks, in preparing the Business Plan and the Stress Tests. The methods used to measure the economic capital of each risk were documented and approved by the Management, pursuant to the internal rules on Corporate Governance and Risk Management. The results must serve to support decision-making, including strategic decisions adopted by the Board and the Senior Management. In this way they may: • Estimate the level and trend of the relevant risks and the effects thereof on capital needs. • Evaluate the reasonability of the basic assumptions used in the capital measuring system and the sensitivity of the results to changes in those assumptions. • Determine whether the Bank has sufficient regulatory capital to cover the different risks and if it meets the capital sufficiency goals required. • Consider its future capital requirements based on the risk profile and, according thereto, introduce the necessary adjustments into the strategic plan. The essential elements of the capital evaluation include: • Policies and proceedings ensuring the risk management process. • A process connecting economic capital with risk level. • A process establishing capital sufficiency goals based on the risks, taking into account the strategic approach and the business plan. • An internal control process, in order to secure a comprehensive risk management. The Bank actively uses guarantees to mitigate its credit risk. Excessive risk concentration: To avoid excessive risk concentrations, the Bank’s policies and procedures include specific guidelines to focus on keeping a diversified portfolio. The identified credit risk concentrations are controlled and managed accordingly. The selective coverage is used at the Bank to manage risk concentrations both in terms of relationships and industry. In addition, note that the Bank meets the provisions established by the BCRA as regards maximum assistance limits to given groups of debtors, in order to atomize the portfolio, reducing credit risk concentration. The main types of risks that the Bank is exposed to are those related to credit risk, liquidity risk, market risk, interest rate risk, foreign currency exchange rate risk, and operational risk. Minimum capital requirements: The table below shows the minimum capital requirements measured on a consolidated basis, effective for the month of December 2022, together with the integration thereof (computable equity) as of the end of such month: Item 12/31/2022 Minimum capital requirements 105,060,980 Computable equity 515,330,432 Capital surplus 410,269,452 The following are the policies and processes aimed at identifying, assessing, controlling and mitigating each one of the main risks: 52.1 Credit Risk Credit risk is the risk that the Bank incurs a loss because its customers or counterparties fail to discharge their contractual obligations. The Bank manages and controls credit risk by setting limits on the amount of risk it is willing to accept and by establishing indicators for monitoring. The Board approves the credit and risk assessment policy to provide a framework to generate businesses to achieve a proper relationship between the risk assumed and profitability. The Bank has procedure manuals detailing the related guidelines, compliance with effective regulations and limits set. The goals are: • Achieving an adequate portfolio segmentation per type of customer and economic sector. • Enhancing the use of tools to analyze and assess risk that best adjust to the customer’s profile. • Establishing consistent guidelines to grant loans following conservative parameters based on the customer’s solvency, cash flows and profitability in the case of companies, and revenues and equity in the case of individuals. • Establishing limits to individual powers to grant credits according to their amount, tending to the existence of specific committees, which, according to their scope of influence, will define the levels of assistance. • Enhancing the quality of the risk assumed, with proper guarantees according to the term of the loan and the level of risk involved. • Monitoring on an ongoing basis the loan portfolio and customer level of compliance. Credit risk management involves the existence of a structure with the characteristics needed to attain the organizational goals during the stages of the credit cycle: admission, follow-up, monitoring and recovery. The risk assessment process is differentiated based on whether customers belong to Corporate Banking or Retail Banking. To assess Corporate Banking customers, the Bank has different methods involving different responsibility levels that become increasingly complex according to the size of the transactions in terms of assistance types and amounts, weighed by terms and hedges with guarantees. For the authorization of assistance involving small amounts, self-liquidating collaterals or temporary assistance, the Bank grants special credit powers, on a personal basis, to higher-ranking officials based on their knowledge, experience and training. At any rate, the use of these powers is associated with the outcome of an objective assessment, avoiding any discretion in the credit approvals. To grant predefined products and restricted amounts to the Small Companies and Agro segments, the Bank has standardized assessment systems that are used on a decentralized manner and include origination scoring and screening methods to admit and assign limits, based on the customers’ economic, financial and equity information. There is also a centralized massive qualification periodic process that Credit Risk Management makes available to branches on a continuous basis. When transactions in amount the instances of authorization by delegated powers or through the decentralized risk analysis, ratings are approved in the Credit Committees. The powers vested on the different decision-making bodies are continuously reviewed to adjust them to the Bank’s volume of transactions and thus improve credit rating. The risk analysis of assistance addressed in the Credit Committees is carried out at the Corporate Risk Management Department by specialized risk analysts that prepare separate risk reports per customer or group of companies, which are provided to Committee members to support the credit decisions made. Risk reports include, at least, information regarding the use of loans and their source of repayment, the debtor’s historical and current behavior and the group of companies to which it belongs; the debtor’s repayment capacity based on cash flows; the guarantees that will cover the transactions, the ownership status, the enforcement possibilities and their sensibility to the changes in the economy; the market in which the debtor operates and the debtor’s position, and the debtor’s equity, economic and financial position and possibility of accessing loans. The Committees’ resolutions include the terms and conditions applicable to the assistance in terms of the amount, currency, terms, guarantees and follow-up provisions, among others. The decisions are based on the debtor’s cash flows and payment capacity and only to a secondary extent on debtor’s equity and risk mitigating factors. Credit risk assessment for Retail Banking customers, is governed by specific policies that consider customers’ inclusion in one of the following segments: • Salary Plan customers (Public and Private) and retirees whose their retirements and pensions are deposited in the Bank. • Open Market customers. To speed up origination circuits, the Credit Risk Management has widened the use of scoring methods, which impose a minimum limit for the customer to be admitted for credit purposes, considering an acceptable delinquency level. Consumer portfolio qualifications are available on a permanent basis to branches in the system called Customer Relationship Management (CRM) and to customers through digital channels, which allows operating within the limits and conditions approved by the Credit Risk Management on a centralized basis. This modality restricts the operating risks that are inherent to the assessment. For new nonprequalified customers, the originator enters the requested transactions in the risk assessment system related to the customer segment, which approves or rejects the transaction; if approved, maximum assistance amounts by product are provided. Assessment systems are mainly based on an admission and certain maximum indebtedness rules and installment/income ratio. The assessment systems are based mainly on a qualification score and certain maximum indebtedness and installment/income relationship rules. There are specific rules regarding the debtor’s file integration to duly document the data entered into the assessment systems. Credit risk officers also define a credit power system based on the margins to be approved and, if applicable, the exceptions admitted. The assessment process and its relationship with the loan settlement process, is fully automated: all customers must have a CRM-approved (individual or massive) assessment, an essential requirement to be granted a credit product. In addition, as part of the assessment process, the exception flow and the control of credit powers are also automated. These actions managed to reduce operating risks and allowed tracing transactions and their approval levels. The Bank adopts processes to detect interrelated debtor groups with correlated risk (group of companies) and to group risk exposures with the same debtor or counterparty in different lines of credit. Before the transactions are settled, a series of controls are implemented to reduce related credit and operating risks and classify transactions within the technical relationships regulatory framework. The Bank implements a formal, robust and well-defined process to manage nonperforming loans. These procedures are differentiated based on the type of portfolio and delinquency status. To mitigate credit risk, guarantees are requested on agreed financing. A particular area of the Credit Risk Management Department manages all guarantees received by the Bank and assesses and updates regularly the appraisal value and effective term to monitor the quality of risk mitigators. Credit risk allowances of the loan portfolio As from 2020, the Bank’s policy concerning credit risk allowances is based on the calculation of ECL based on analytical models (statistical models related to loan portfolio management) pursuant to IFRS 9. According to the guidelines in section 5.5. on Impairment (including the principles and methods to recognize ECL due to significant increases in credit risk and the subsequent impairment of financial assets for ECL), the Bank recognizes the impairment of its financial assets. The criterion to assess whether an instrument is impaired will depend on the type of analysis to which customers are exposed: to estimate ECL on a collective basis, disclosures are grouped based on customer segments showing similar risk characteristics that are relevant for their analysis, while the purpose of the individual assessment is the ECL estimate for customers with significant risk or customers which require a specific treatment, or do not have consistent characteristics with other portfolio segments for which the statistic information is insufficient to predict future behavior. The following chart shows the composition of loan loss allowances according to the type of financial instrument as of December 31, 2022, and 2021: Composition 12/31/2022 12/31/2021 Loans and other financing 11,002,504 18,761,457 Loans commitment 771,821 687,783 Other financial assets 91,041 51,518 Other debt securities at amortized cost 334,996 7,311 Other debt securities at fair value through OCI 29,203 31,759 Total 12,229,565 19,539,828 The Credit Risk Management manages credit risk, which consists of identifying, assessing, following up, controlling and mitigating this risk across credit cycle stages. The Credit Risk Management Office designs and develops ECL models. It reports to the Credit Risk Management, which is also in charge of designing and calculating rating and scoring models to quantify credit risk and the measures to calcula

Changes in the Argentine Macroe

Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets	53 CHANGES IN THE ARGENTINE MACROECONOMIC ENVIRONMENT OF THE FINANCIAL AND CAPITAL MARKETS During the second half of 2019, in a political context of federal general elections, which gave rise to a change in the federal authorities, the existing volatility was accentuated for the market values of government and private financial instruments and a process of rescheduling maturities and swaps of certain government debt instruments started. In addition, material increases were observed in the country’s risk and in the exchange rate between the Argentine peso and the US dollar. Subsequently, among other regulations, relevant modifications to the tax regulation system were introduced, including changes in the income tax, withholdings related to foreign exchange transactions and for the acquisition of foreign currency for hoarding purposes, and material restrictions to the exchange market access were also established. At the same time, the government’s debt restructuring process continued under domestic and foreign legislation, including several voluntary swaps and the reached agreements regarding the country’s indebtedness with the IMF and the Paris Club, among others. In particular, during March 2023, it was established that the jurisdictions, entities and funds related to the National Public Sector must proceed to the sale or auction of their holdings of certain national government securities denominated and payable in US dollars under domestic legislation. In turn, it was provided that the certain holdings of securities under foreign legislation held by such jurisdictions, entities and funds must be delivered in exchange to the National Treasury for the government securities issued. Finally, the issuance of government securities payable in Pesos of the National Treasury was authorized up to the amount necessary for the exchange. Particularly, regarding to the price of US dollar, since the end of 2019, the gap between the official price of the US dollar -used mainly for foreign trade- and the alternative values that arise through the stock market operation and also with respect to the unofficial value, began to widen around 100% as of the date of issuance of these consolidated Financial Statements. Even though, at the date of issuance of these consolidated Financial Statements certain volatility levels previously mentioned have been decreased, the local and international macroeconomic context generates certain degree of uncertainty regarding its future progress, considering the effects of the pandemic declared for Coronavirus (COVID – 19) that recently has significantly affected the international economy activity and the military conflict between Russia and Ukraine in the level of the global economic recovery. Therefore, the Bank’s Management permanently monitors any changes in the abovementioned situations in international and local markets, to determine the possible actions to adopt and to identify the possible impact on its financial situation that may need to be reflected in the future Financial Statements.

Events After Reporting Period

Events After Reporting Period	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Events After Reporting Period	54 EVENTS AFTER REPORTING PERIOD No other significant events occurred between the end of the fiscal year and the issuance of these consolidated Financial Statements that may materially affect the financial position or the profit and loss for the fiscal year, not disclosed in these consolidated Financial Statements.

Basis for the Preparation of _2

Basis for the Preparation of these Financial Statements and Applicable Accounting Standards (Policies)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Assets and liabilities denominated in foreign currency	3.1 Assets and liabilities denominated in foreign currency The Bank considers the Argentine Peso as its functional and presentation currency. The assets and liabilities denominated in foreign currency, mainly in US dollars, were valued at BCRA benchmark US dollar exchange rate effective as of the closing date of transactions on the last business day of each fiscal year. Additionally, assets and liabilities denominated in other foreign currencies were translated at the repo exchange rate in US Dollars communicated by the BCRA’s dealing room. Foreign exchange differences were recorded in the related Statements of income as “Difference in quoted prices of gold and foreign currency”.
Financial Instruments	3.2 Financial Instruments Initial Recognition and Measurement The Bank recognizes a financial instrument when it becomes party to the contractual provisions thereof. The purchase and sale of financial assets requiring the delivery of assets within the term generally established by the rules and regulations or the market conditions are recorded on the transaction’s trading date, i.e. on the date the Bank undertakes to acquire or sell the relevant asset. At initial recognition, the financial assets and liabilities were recognized at fair value. Those financial assets and liabilities not recognized at fair value through profit or loss, were recognized at fair value adjusted for transaction costs directly attributable to the acquisition or issue of the financial asset or liability. At initial recognition, the fair value of a financial instrument is generally the transaction price. Nevertheless, if part of the consideration received or paid is for something other than the financial instrument, the Bank estimates the fair value of the financial instrument. If the fair value is based on a valuation technique that uses only data from observable markets, the Bank shall recognize the difference between fair value at the initial recognition and the transaction price as gain or loss. When the fair value is based on a valuation technique that uses data from non-observable markets, the Bank shall recognize that deferred difference in profit or loss only to the extent that it arises from a change in a factor (including time) that market participants would take into account when pricing the asset or liability, or when the instrument is derecognized. Finally, in the normal course of business, the Bank arranges repo transactions. According to IFRS 9, assets involved in repurchase and reverse repurchase transactions and received from or delivered to third parties, respectively, do not qualify to be recognized or derecognized, respectively (see note 7). Subsequent measurement – Business Model The Bank established three categories for the classification and measurement of its debt instruments, in accordance with the Bank’s business model to manage them and the contractual cash flow characteristics thereof: • At amortized cost: the objective of the business model is to hold financial assets in order to collect contractual cash flows. • At fair value through other comprehensive income: the objective of the business model is both collecting the contractual cash flows of the financial asset and/or of those derived from the sale of the financial asset. • At fair value from profit or loss: the objective of the business model is generating income derived from the purchase and sale of financial assets. Therefore, the Bank measures its financial assets at fair value, except for those that meet the following two conditions and are measured at amortized cost: • The financial assets are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows. • The contractual terms of the financial asset give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding. The Bank’s business model is determined at a level that reflects how groups of financial assets are managed together to achieve a particular business objective. The business model is not assessed on an instrument-by-instrument approach, but it should rather be determined on a higher level of aggregation and is based on observable factors such as: • How the performance of the business model and the financial assets held within that business model are evaluated and reported to the Bank’s key management personnel. • The risks that affect the performance of the business model (and the financial assets held within that business model) and, in particular, the way in which those risks are managed. • The expected frequency, value, timing and reasons of sales are also important aspects. The assessment of the business model is performed on the basis of scenarios that the Bank reasonably expects to occur, without taking into account the scenarios such as the so-called ‘worst case’ or ‘stress case’ scenarios. If after the initial recognition cash flows are realized in a way that is different from the Bank’s expectations, the classification of the remaining financial assets held in that business model does not change, but it rather considers all relevant information to assess the newly originated or newly purchased financial assets. Test of solely payments of principal and interest (the SPPI test) As part of the classification process, the Bank assessed the contractual terms of its financial assets in order to determine if such financial instruments give rise to cash flows on specific dates, which are solely payments of principal and interest on the principal amount outstanding. For the purposes of this assessment, “principal” is defined as the fair value of the financial asset at initial recognition, provided such amount may change over the life of the financial instrument, for example, if there are repayments of principal or premium amortization or discount. The most significant elements of interest within a loan agreement are typically the consideration for the time value of money and credit risk. For the SPPI test, the Bank applies judgment and considers relevant factors such as the currency in which the financial asset is denominated and the period for which the interest rate is set. However, contractual terms that introduce exposure to risks or volatility in the contractual cash flows that are unrelated to a basic lending arrangement do not give rise to contractual cash flows that are solely payments of principal and interest on the principal amount outstanding. In such cases, financial assets are required to be measured at fair value through profit or loss. Therefore, the financial assets were classified pursuant to the above expressed as “Financial assets at fair value through profit or loss”, “Financial assets at fair value through other comprehensive income” or “Financial assets at amortized cost”. Such classification is disclosed in note 13. • Financial assets and liabilities at fair value through profit or loss This category presents two subcategories: financial assets at fair value held for trading and financial assets initially designated at fair value by the Management or under section 6.7.1. of IFRS 9. The Bank’s Management has not designated, at the beginning, financial assets at fair value through profit or loss. The Bank classifies the financial assets as held for trading when they have been acquired or incurred principally for the purpose of selling or repurchasing them in the short term or when they are part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking. Financial assets and liabilities at fair value through profit or loss are recognized at fair value in the consolidated statement of financial position. Changes in fair value are recognized under the item “Net gain from measurement of financial instruments at fair value through profit or loss” in the consolidated statement of income, as well as interest income or expenses and dividends pursuant to the contractual terms and conditions, or when the right to receive payment of the dividend is established. The fair value estimation is explained in detail in section “Accounting judgments, estimates and assumptions” of this note, and note 13 describes the valuation process of financial instruments at fair value. • Financial assets at fair value through other comprehensive income (OCI) A financial asset shall be measured at fair value through other comprehensive income if (i) the financial instrument is held within a business model whose objective is achieved by both collecting contractual cash flows and selling financial assets and (ii) the contractual terms of the financial asset meet the determination that cash flows are solely payments of principal and interest on the principal amount outstanding. Debt instruments at fair value through other comprehensive income are recognized in the consolidated statement of financial position at fair value. Profit and loss derived from changes in fair value are recognized in the consolidated statement of other comprehensive income as “Profit or loss from financial instruments measured at fair value through other comprehensive income”. Interest income (calculated by the “effective interest method”, which is explained in the following section), profit and loss from translation differences and impairment are recognized in the consolidated statement of income in the same manner as for financial assets measured at amortized cost and are disclosed as “Interest income”, “Differences in quoted prices of gold and foreign currency” and “Credit loss expense on financial assets”, respectively. When the Bank has more than one investment on the same security, it must be considered that they shall be disclosed using the first-in first-out costing method. On derecognition, accumulated gains and losses previously recognized in OCI are reclassified to profit or loss. • Financial assets at amortized cost – Effective interest method They represent financial assets held in order to collect contractual cash flows and the contractual terms of which give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, these financial assets are recognized in the statement of financial position at amortized cost using the effective interest method, less a loss allowance for expected credit losses (ECL). Interest income and impairment are disclosed in the consolidated statement of income as “Interest income” and “Credit loss expense on financial assets”, respectively. Changes in the allowance for ECL are presented in note 9. The effective interest method uses the rate that allows the discount of estimated future cash payments or receipts through the expected life of the financial instrument or lesser term, if applicable, to the net carrying amount of such financial instrument. When applying this method, the Bank identifies points paid or received, fees, premiums, discounts and transaction costs, incremental and direct costs as an integral part of the effective interest rate (hereinafter, EIR). For such purposes, interest is the consideration for the time value of money and for the credit risk associated with the amount of principal outstanding during a specific period of time. When a financial asset becomes credit-impaired (as set out in note 3.2.4) and is therefore regarded a ‘Stage 3’, the Bank calculates interest income by applying the effective interest method to the net amortized cost of the financial asset. If the financial asset cures (as outlined in note 3.2.4) and is no longer credit-impaired, the Bank reverts to calculating interest income on a gross basis. 3.2.1 Cash and deposits in Banks They were valued at their nominal value plus the relevant accrued interest, if applicable. Accrued interests were allocated in the consolidated statement of income as “Interest income”. 3.2.2 Repo transactions (purchase and sale of financial instruments) These transactions were recognized in the consolidated statement of financial position as financing granted (received), under “Repo transactions”. The difference between purchase and sale prices of such instruments were recognized as interest accrued during the effective term of the transactions using the effective interest method and were allocated in the consolidated statement of income as “Interest income” and “Interest expense”. 3.2.3 Loans and other financing They are non-derivative financial assets that the Bank holds within a business model whose objective is to hold financial assets in order to collect contractual cash flows and the contractual terms of which give rise, on specified dates, to cash flows that are solely payments of principal and interest on the principal amount outstanding. After initial recognition, loans and other financing were measured at amortized cost using the effective interest method, less a loss allowance for ECL. The amortized cost was calculated taking into account any discount or premium incurred in the origination or acquisition, and origination fees or commissions, which are part of the EIR. Income from interest was allocated in the consolidated statement of income as “Interest income”. 3.2.4 Impairment of financial assets The accounting policy adopted on the impairment of financial assets not measured at fair value through profit or loss is detailed below: 3.2.4.1. Overview of the ECL principles The Bank recognizes a loss allowance for ECL on loans, other financing and other debt instruments not measured at fair value through profit or loss along with loan commitments and financial guarantee contracts (not measured at fair value through profit or loss) and contract assets and accounts receivable on loans; hereinafter, the “financial instruments”. Investments in Equity instruments are not subject to impairment under IFRS 9. The loss allowance for ECL is based on credit losses expected to arise during the life of a financial asset (lifetime ECL), unless there was no significant increase in credit risk since initial recognition, in which case the loss allowance is based on 12-month ECL. The Bank’s policies to determine whether credit risk increased significantly are included in note 52.1.1 “Assessment of credit risk impairment” section “Definitions of significant increase in risk (SICR), impairment and default”. 12-month ECL is the portion of lifetime ECL that results from default events on a financial instrument that are possible within the 12 months after the reporting date. Lifetime ECL and 12-month ECL are calculated on individual or collective bases according to the nature of the portfolio of financial instruments. The Bank’s policy to group the financial assets measured on a collective basis are explained in note 52.1.1 sections “Customers analyzed on a collective basis” and “Customers analyzed on an individual basis”. The Bank adopted a policy to assess, at the end of each reporting period, whether there was a significant increase in the credit risk of a financial instrument since initial recognition considering the change in risk that the default may occur during the remaining life of a financial instrument. This is further explained in note 52.1.1 section “Definitions of significant increase in risk (SICR), impairment and default”. According to the aforementioned process, the Bank groups its financial instruments into Stage 1, Stage 2 and Stage 3, also covering purchased or originated financial instruments that are credit impaired, as described below: • Stage 1: When financial instruments are recognized for the first time, the Bank recognizes a loss allowance according to 12-month ECL. Stage 1-financial instruments also include credit lines in which credit risk improved within the parameters established by the Bank and the financial instrument was reclassified to another stage. • Stage 2: When a financial instrument shows a SICR since initial recognition, the Bank books a loss allowance for lifetime ECL. Stage 2-financial instruments also include credit lines in which credit risk improved within the parameters established by the Bank and the financial instrument was reclassified to Stage 3. • Stage 3: Financial instruments which credit value is impaired (as described in note 52.1.1 section “Definitions of significant increase in risk (SICR), impairment and default”.) The Bank books a loss allowance for lifetime ECL. • Purchased or originated financial instruments that are credit impaired: financial instruments that are credit impaired upon initial recognition. Purchased or originated financial instruments that are credit impaired are booked at fair value upon initial recognition and interest income is recognized subsequently at a credit-adjusted effective interest rate. The loss allowance of ECL is only recognized or reversed provided that there is a subsequent change in ECL. The Bank did not purchase or generate credit-impaired financial instruments. The Bank reduces the carrying amount of the financial instruments which amount owed it does not expect to recover in part or in full. This is considered a derecognition of the financial instrument. 3.2.4.2 The calculation of ECL The key parameters to calculating ECL are as follows: • Probability of default (PD): It is an estimate of the probability of default during a certain time horizon. A default may occur only at a certain time during the period assessed if the credit line was not derecognized before and is still part of the portfolio. The concept of probability of default is explained in note 52.1.1 section “Probability of default (PD)”. • Exposure at default (EAD): It is an estimate of the exposure to a future default date considering the expected changes in exposure after reporting date, including the settlement of principal and interest, whether they are scheduled by the agreement or otherwise, the expected disbursements on committed credit lines and interest accrued on late payments. The exposure at default is explained in note 52.1.1 section “Exposure at default (EAD)”. • Loss given default (LGD): It is an estimate of the loss arising in the event of default in a certain term. It is based on the difference between contractual cash flows and cash flows expected by the lender, including the performance of a guarantee or credit improvements related to the loan. In general, it is expressed as a percentage of the exposure at default. Further information of LGD is included in note 52.1.1 section “Loss given default (LGD)”. For overdrafts, which include both a loan and an unused loan commitment, ECL are calculated and disclosed with the loan. For loan commitments (including credit cards) and financial guarantee contracts, ECL are recognized in “Provisions”. The method for calculating ECL is summarized below: • Stage 1: 12-month ECL are calculated as a portion of lifetime ECL, accounting for the ECL of financial instruments from default within the 12 months subsequent to year-end. The Bank calculates the allocation of 12-month ECL based on the expectation of default within 12 months after year-end. These expected 12-month probabilities of default are applied to an EAD and multiplied by the expected LGD and discounted to the original effective interest rate. • Stage 2: When a financial instrument shows a significant increase in credit risk since initial recognition, the Bank books a loss allowance for lifetime ECL. The method is similar to the one explained above, including the use of different scenarios, but PD is estimated over the remaining life of the instrument. Expected cash shortfalls are discounted to the original effective interest rate. • Stage 3: For financial instruments considered credit-impaired, the Bank recognizes the ECL for the remaining life of these financial instruments. The method is similar to those used by Stage 2-financial instruments, with a PD set at 100%. • Loan commitments and credit cards: Upon estimating the lifetime ECL for loan commitments, the ECL are the present value of the difference between the cash flows owed to the bank and the expected cash flows if the loan is withdrawn during the 12 months or expected lifetime. The cash flows are discounted at the original effective interest rate of each transaction. • Guarantees and other commitments: The Bank’s liability under each guarantee is measured at the higher of the amount initially recognized less cumulative amortization recognized in the statement of income and the ECL provision. To such end, the Bank estimates the ECL based on the present value of the payments expected to be disbursed to the guarantee holder should the debtor fail to pay the debt. Cash flows are discounted by the risk-adjusted interest rate relevant to the disclosure. The ECL related to financial guarantee contracts are recognized in “Provisions”. In all these scenarios, the ECL are adjusted on a forward-looking base, weighing the three probable macroeconomic scenarios, as explained in section 3.2.4.3 “Prospective information”. 3.2.4.3 Prospective information To determine a loss allowance in the calculation of ECL, the impact of the main macroeconomic variables should be analyzed to adjust historical information to the current conditions and short-term prospects. To such end, different and probable macroeconomic scenarios (base case, favorable and downside) should be weighed upon using relevant variables in assessing credit risk (such as GDP growth, interest rate and CPI). The inputs and models used for calculating ECL may not always capture all market characteristics as of the date of these consolidated Financial Statements. Consequently, the Bank may consider certain qualitative temporary adjustments to ensure that they are taken into account if they are material. Further information is included in note 52.1.2 “Prospective information used in ECL models”. 3.2.4.4 Debt instruments measured at fair value through other comprehensive income The ECL of the debt instruments measured at fair value through other comprehensive income does not reduce the carrying amount of these financial instruments in the statement of financial position, which remains at fair value. Instead, an amount equal to the correction of value from these assets measured at amortized cost is recognized in “Other comprehensive income” as a cumulative impairment amount with the related charge to income. Cumulative loss recognized in “Other comprehensive income” is reclassified to the statement of income when the assets are derecognized. 3.2.4.5 Credit cards and other revolving credit lines In the case of credit cards and other revolving lines of credit, the Bank does not limit its exposure to expected losses to the contractual notice period, but rather calculates ECL over a period that reflects the Bank’s expectations of customer behaviors, their unused credit commitments, the probability of default and the Bank’s future risk mitigation expectations, which may include reducing or settling the lines of credit. The interest rate used to discount the ECL for credit cards is based on the average effective interest rate that is expected to be charged over the expected period of exposure to these lines of credit. This estimate considers that some of these lines of credit may be settled every month fully and consequently no interest would be charged. 3.2.4.6 Write offs Financial instruments are settled in part or in full after the first month in which the Bank has no reasonable expectations of recovering the financial instrument or part of the instrument. Should the amount to be settled be higher than the loss allowance for accumulated losses, the difference is considered an addition to the loss allowance that is then applied against the gross carrying amount. Any subsequent recovery is disclosed in the consolidated statement of income for the year of recovery in “Other operating income - Other”. 3.2.4.7 Forborne and modified loans The Bank considers a loan forborne when such modification is a result of the borrower’s present or expected financial difficulties. The renegotiation may include the extension of the payment terms and the agreement of new loan conditions. Once the conditions are renegotiated, the impairment is measured using the original effective interest rate as calculated before the conditions were amended. The Bank monitors forborne loans to ensure the continuity of future payments. Derecognition decisions and the classification between Stages 2 and 3 are determined on a case-by-case basis for the commercial portfolio and collectively for consumer portfolio. Should these procedures identify a loss related to a loan, it is disclosed and managed as an impaired Stage 3 forborne asset until it is collected or derecognized. When the loan is renegotiated or modified but is not derecognized, the Bank also considers whether the assets should be classified in Stage 3. Once an asset is classified as renegotiated, it will continue in Stage 2 until it is collected in full or impaired (Stage 3). If the modifications are substantial, the loan is derecognized and a new loan with different conditions is recognized. 3.2.4.8 Valuation of collaterals To mitigate the risks of its financial instruments, the Bank seeks to use, when possible, collaterals. Collateral comes in various forms, such as cash, securities, letters of credit, real estate, receivables, other non-financial assets and credit enhancements, such as netting arrangements. Collateral, except for attached assets, is not recorded in the Bank’s statement of financial position. However, the fair value of collateral affects the calculation of ECL in certain products and customers assessed on an individual basis. The assessment is usually made at least at the beginning date and it is reassessed on a regular basis. Whenever possible, the Bank uses active market data to assess the financial instruments maintained as collateral. Other financial instruments that do not have readily determinable market values are valued using internal methods. Non-financial collateral, such as real estate, is valued based on data provided by third parties, such as mortgage brokers. 3.2.5 Collateral repossessed The Bank’s policy is to determine whether an attached asset can be best used internally or should be sold. Assets determined to be useful internally are transferred to their relevant asset category at the lower of their attached value or the carrying value of the original secured asset. The assets for which selling is determined to be a better option are transferred to assets held for sale at their fair value (if financial assets) and fair value less cost of sales for non-financial assets at attachment date according to the Bank’s policy. During the normal course of business, the Bank does not include in its portfolio the properties and other attached assets but rather uses external agents to recover the funds, generally through auctions, to settle the outstanding payable. Any surplus fund is reimbursed to the customer/debtor. Hence, residential properties under attachment proceedings are not booked in the balance sheet. 3.2.6 Financial liabilities After initial recognition, certain financial liabilities were measured at amortized cost using the effective interest method, except for derivatives that were measured at fair value through profit or loss. Interests were allocated in the consolidated statement of income as “Interest expense”. Within other financial liabilities the Bank included guarantees granted and eventual liabilities, which must be disclosed in the notes to the Financial Statements, when the documents supporting such credit facilities are issued and are initially recognized at fair value of the commission received, in the statement of financial position. After initial recognition, the liability for each guarantee was recognized at the higher of the amortized commission and the best estimate of the disbursement required to settle any financial obligation arising as a result of the financial guarantee. Any increase in the liabilities related to a financial guarantee was recognized as income. The commission received has been recognized as “Commissions income” in the consolidated statement of income, based on the amortization thereof following the straight-line method over the effective term of the financial guarantee granted. 3.2.7 Derivative financial instruments Receivables and payables from forward transactions without delivery of underlying assets It includes forward purchase and sale transactions of foreign currency without delivery of the traded underlying asset. Such transactions were measured at the fair value of the contracts and were performed by the Bank for intermediation purposes on its own account. The originated income was allocated in the consolidated statement of income as “Net gain from measurement of financial instruments at fair value through profit or loss”. Derecognition of financial assets and liabilities A financial asset (or, if applicable, a part of a financial asset or a part of a group of similar financial assets) shall be derecognized when: (i) the contractual rights to the cash flows from the financial asset expire, or (ii) the Bank transfers the contractual rights to receive the cash flows of the financial asset or retains the contractual rights to receive the cash flows of the financial asset, but assumes a contractual obligation to pay the cash flows received immediately to a third party pursuant to a transfer agreement. A transfer shall qualify for derecognition of the financial asset only if (i) the Bank has transferred substantially all the risks and rewards of ownership of the financial asset, or (ii) it has neither transferred nor retained substantially all the risks and rewards of ownership of the financial asset, but has transferred the control of the financial asset, considering that the control is transferred if, and only if, the transferee has the practical ability to sell the asset in its entirety to an unrelated third party and is able to exercise that ability unilaterally and without needing to impose additional restrictions on the transfer. If the Bank neither transfers nor retains substantially all the risks and rewards of ownership of a transferred asset, and has retained the control over it, the Bank shall continue to recognize such transferred asset to the extent to which it is exposed to changes in the value of the transferred asset. The Bank derecognizes a loan when the terms and conditions have been renegotiated and if, substantially, it becomes a new loan, recognizing the difference for derecognition in profit or loss. If the modification does not generate substantially different cash flows, the modification does not result in derecognition of the loan. The Bank recalculates the gross carrying amount of the assets as present value of modified contractual cash flows, using for the discount the original EIR and recognizes profit or loss from modification as explained in section 3.2.4.7 “Forborne and modified loans”. On the other hand, a financial liability is derecognized when the obligation specified in the relevant contract is discharged, cancelled or expires. When there is an exchange between an existing borrower and lender of debt instruments with substantially different terms, or the terms are substantially modified, such exchange or modification shall be accounted for as an extinguishment of the original financial liability and the recognition of a new financial liability, recognizing the difference between the carrying amount of a financial liability extinguished or transferred to another party and the consideration paid, in the consolidated statement of income as “Other operating income”. Reclassification of financial assets and liabilities – Changes in business model During the fiscal year, the Bank’s Management decided to update the objective related to certain investments, which were reclassified from fair value through OCI to fair value through profit or loss. In June 2022, the investments reclassified were the Federal government bonds in pesos adjusted by CER 2022 and Letters of National Estate in pesos adjusted by CER at The change in the business model was performed with the objective to optimize the administration of the bonds portfolio, considering the short-duration of the instruments adjusted by CER, maturing in the third quarter of the year and in a context of a narrow volatility for instruments with close maturities. At the reclassification date abovementioned, the fair value of these investments amounted to In addition, in August 2022, the investments reclassified were the Federal government treasury bonds linked to dollar 0.30% maturing April 28, 2023 (TV23). The change in the business model was performed as a result of internal changes in order to optimize the administration of the bonds portfolio. At the reclassification date abovementioned, the fair value of these investments amounted to
Leases	3.3 Leases The Bank assesses at contract inception whether a contract is, or contains, a lease. That is, if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. 3.3.1 The Bank as a lessee The Bank applies a single recognition and measurement approach for all leases, except for short-term leases and leases of low-value assets, which payments are recognized as rent expense on a straight-line basis. The Bank recognizes lease liabilities to make lease payments and right-of-use assets representing the right to use the underlying assets. • Right-of-use assets The Bank recognizes right-of-use assets at the commencement date of the lease. Right-of-use assets are measured at cost, less any accumulated depreciation and impairment losses, and adjusted for any remeasurement of lease liabilities. The cost of right-of-use assets includes the amount of lease liabilities recognized, initial direct costs incurred, and lease payments made at or before the commencement date less any lease incentives received. The right of use assets are depreciated on a straight-line basis over the shorter of its estimated useful life and the lease term. Right-of-use assets are subject to impairment, in line with the Bank’s policy as described in section 3.10 of this note. • Lease liabilities At the commencement date of the lease, the Bank recognizes lease liabilities measured at the present value of lease payments to be made over the lease term. The lease payments include fixed payments less any lease incentives receivable, variable lease payments that depend on an index or a rate, and amounts expected to be paid under residual value guarantees. The lease payments also include the exercise price of a purchase option reasonably certain to be exercised by the Bank and payments of penalties for terminating a lease, if the lease term reflects the Bank exercising the option to terminate. Variable lease payments that do not depend on an index or a rate are recognized as expense in the period on which the event or condition that triggers the payment occurs. In calculating the present value of lease payments, the Bank uses the incremental borrowing rate at the lease commencement date if the interest rate implicit in the lease is not readily determinable. After the commencement date, the amount of lease liabilities is increased to reflect the accretion of interest and reduced for the lease payments made. In addition, the carrying amount of lease liabilities is remeasured if there is a modification, a change in the lease term, a change in the in-substance fixed lease payments or a change in the assessment to purchase the underlying asset. 3.3.2 The Bank as a lessor The Bank grants loans through financial leases, recognizing the current value of lease payments as a financial asset, which is registered in the consolidated statement of financial position in the item “loans and other financing”. The difference between the total lease receivables and the current value of financing is recognized as interest to be accrued. This income is recognized during the term of the lease using the EIR method, which reflects a constant rate of return and is recognized in the consolidated statement of income as “Interest income”. Losses originated for impairment are included in the consolidated statement of income as “Credit loss expense on financial assets”.
Business combinations	3.4 Business combinations Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the consideration transferred, which is measured at acquisition date fair value, and the amount of any non-controlling interests in the acquired company, measured under IFRS. The Bank determines that it has acquired a business when the acquired set of activities and assets include an input and a substantive process that together significantly contribute to the ability to create outputs. The acquired process is considered substantive if it is critical to the ability to continue producing outputs, and the inputs acquired include an organized workforce with the necessary skills, knowledge, or experience to perform that process or it significantly contributes to the ability to continue producing outputs and is considered unique or scarce or cannot be replaced without significant cost, effort, or delay in the ability to continue producing outputs. When the Bank acquires a business, it assesses the financial assets and liabilities assumed for appropriate classification and designation in accordance with the contractual terms, economic circumstances and pertinent conditions as of the acquisition date. Any contingent consideration to be transferred by the acquirer will be recognized at fair value at the acquisition date. Contingent consideration classified as equity is not remeasured and its subsequent settlement is accounted for within equity. Contingent consideration classified as an asset or liability that is a financial instrument and within the scope of IFRS 9, is measured at fair value with the changes in fair value recognized in the statement of profit or loss. Other contingent consideration that is not within the scope of IFRS 9 is measured at fair value at each reporting date with changes in fair value recognized in profit or loss. Goodwill is initially measured at cost (being the excess of the aggregate of the consideration transferred and the amount recognized for non-controlling interests and any previous interest held over the net identifiable assets acquired and liabilities assumed). If the fair value of the net assets acquired is in excess of the aggregate consideration transferred, the Group re-assesses whether it has correctly identified all of the assets acquired and all of the liabilities assumed and reviews the procedures used to measure the amounts to be recognized at the acquisition date. If the reassessment still results in an excess of the fair value of net assets acquired over the aggregate consideration transferred, then the gain is recognized in profit or loss. After initial recognition, goodwill is measured at cost less any accumulated impairment losses as explained in section 3.10.
Investment in associates and joint arrangements	3.5 Investment in associates and joint arrangements An associate is an entity over which the Bank has significant influence, i.e. the power to participate in the financial and operating policy decisions of such controlled entity, but without having the control thereof. A joint arrangement is an arrangement of which the Bank and other party or parties have joint control. Under IFRS 11 “Joint Arrangements”, investments in these arrangements are classified as joint ventures or joint operations depending on the contractual rights and obligations of each investor, regardless of the legal structure of the arrangement. A joint venture is an arrangement pursuant to which the parties having joint control of the arrangement have rights to the net assets of such arrangement. A joint operation is an arrangement pursuant to which the parties having joint control of the arrangement have rights to the assets and obligations for the liabilities, relating to the arrangement. The Bank has assessed the nature of its joint arrangements and determined that they are joint ventures. These investments are accounted for using the equity method from the date on which they become an associate or a joint venture. On acquisition of the investment, any difference between the cost of the investment and the Entity’s share of the net fair value of the investee’s identifiable assets and liabilities are accounted: (i) as a goodwill, which is included in the carrying amount of the investment and is under impairment as explained in section 3.10; or (ii) any excess of the Entity´s share of the net fair value of the investee’s identifiable assets and liabilities over the cost of the investment is included as income. The Bank’s share in the profit or loss after the acquisition of its associates was accounted in the statement of income, and its share in other comprehensive income after the acquisition was accounted for in the consolidated statement of other comprehensive income. See also note 15.
Property, plant and equipment	3.6 Property, plant and equipment The Bank chose the cost model for all kinds of assets accounted for in this accounting item. These assets were carried at their cost less any accumulated depreciation and any accumulated impairment losses, if applicable. The historical cost of acquisition includes all expenses directly attributable to the acquisition of the assets. Maintenance and repair costs were accounted for in the consolidated statement of income as incurred. Any replacement and significant improvement of an item of property, plant and equipment is recognized as an asset only when it is likely to produce any future economic benefits exceeding the return originally assessed for such asset. Depreciation of the items of property, plant and equipment was assessed in proportion to the estimated months of useful life, depreciating completely the acquisition month of the assets and not the derecognition date. In addition, at least at each financial year-end, the Bank reviews if expectations regarding the useful life of each item of property, plant and equipment differ from previous estimates, in order to detect any material changes in useful life which, if confirmed, shall be adjusted applying the relevant correction to the depreciation of property, plant and equipment accounting item. Depreciation charges are recorded in the related statement of income as “Depreciation and amortization of fixed assets”. The residual value of the assets, as a whole, does not exceed their recoverable amount.
Intangible Assets	3.7 Intangible Assets Intangible assets acquired separately were initially measured at cost. After initial recognition, they were accounted for at cost less any accumulated depreciation (for those to which finite useful lives have been allocated) and any accumulated impairment losses, if applicable. For internally generated intangible assets, only disbursements related to development are capitalized while the other disbursements are not capitalized and are recognized in the statement of income for the period in which such expenditure is incurred. Useful lives of intangible assets may be finite or indefinite. Intangible assets with finite useful lives are amortized over their economic useful lives and are reviewed in order to determine whether they had any impairment loss to the extent there is any evidence that indicates that the intangible asset may be impaired. The period and method of amortization for an intangible asset with a finite useful life are reviewed at least at the financial year-end of each reporting period. Depreciation charges of intangible assets with finite useful lives are accounted for in the statement of income as “Depreciation and amortization of fixed assets”. Intangible assets with indefinite useful lives are not amortized and are subject to annual tests in order to determine whether they are impaired, either individually or as part of the cash-generating unit to which such intangible assets were allocated. The Bank has no intangible assets with indefinite useful lives. The gain or loss arising from the derecognition of an intangible asset shall be determined as the difference between the net disposal proceeds, if any, and the carrying amount of the asset, and it shall be recognized in the statement of income when the asset is derecognized. Development expenditure incurred in a specific project shall be recognized as intangible asset when the Bank can demonstrate all of the following: • the technical feasibility of completing the intangible asset so that it will be available for use or sale, • its intention to complete the intangible asset and use or sell it, • how the intangible asset will generate probable future economic benefits, • the availability of adequate resources to complete the development, and • its ability to measure reliably the expenditure attributable to the intangible asset during its development. After initial recognition of the development expenditure as an asset, such asset shall be carried at its cost less any accumulated amortization and any applicable accumulated impairment losses. Amortization shall begin when the development phase has been completed and the asset is available for use. The asset amortizes over the period in which the asset is expected to generate future benefits. Amortization is accounted for in the statement of income as “Depreciation and amortization of fixed assets”. During the development phase, the asset is subject to annual tests to determine whether there is any impairment loss.
Investment Property	3.8 Investment Property The Bank included certain real properties that holds for undetermined future use, which were recognized pursuant to IAS 40 “Investment Property”. For this kind of property, the Bank chose the cost model as described in note 3.6 Property, plant and equipment. An investment property is derecognized on disposal or when the investment property is permanently withdrawn from use and no future economic benefits are expected from its disposal. The difference between the net disposal proceeds and the carrying amount of the asset is recognized in the consolidated statement of income in the period of the retirement or disposal as “Other operating income”. An entity shall transfer a property to, or from, investment property when, and only when, there is a change in use. For a transfer from investment property to an item of property, plant and equipment, the property’s deemed cost for subsequent accounting is its fair value on the date of change in use. If an item of property, plant and equipment becomes an investment property, the Bank recognizes the asset up to the date of change in use in accordance with the policy established for property, plant and equipment.
Non-current Assets Held for Sale	3.9 Non-current Assets Held for Sale The Bank reclassifies in this category non-current assets of which the carrying amount will be recovered principally through a sale transaction rather than through continuing use. The asset (or disposal group) must be available for immediate sale in its present condition subject only to terms that are usual and customary for sales of such assets (or disposal groups) and its sale must be highly probable. Non-current assets classified as held for sale are measured, when they are reclassified to this category, at the lower of carrying amount and fair value less costs to sell and are disclosed in a separate item in the statement of financial position. Once these assets are classified as held for sale, depreciation and amortization ceased. Profit or loss generated in the sale of assets held for sale is recorded in the consolidated statement of income as “Other operating income”.
Impairment of Non-financial Assets	3.10 Impairment of Non-financial Assets The Bank evaluates, at least at each fiscal year-end, whether there are any events or changes in the circumstances that may indicate the impairment of non-financial assets or whether there is any evidence that a non-financial asset may be impaired. When there is any evidence or when an annual impairment test is required for an asset, the Bank shall estimate the recoverable amount of such asset. If the carrying amount of an asset exceeds its recoverable amount, such asset is deemed impaired and its carrying amount shall be reduced to its recoverable amount. As of the date of the issuance of these consolidated Financial Statements, there is no evidence of impairment of non-financial assets.
Provisions	3.11 Provisions The Bank recognizes a provision if and only if the following circumstances are met: (a) the Bank has a present obligation as a result of a past event; (b) it is probable (i.e. it is more likely than not) that an outflow of resources embodying economic benefits will be required to settle the obligation; and (c) a reliable estimate can be made of the amount of the obligation. In order to determine the amount of provisions, the risks and uncertainties were considered taking into account the opinion of independent and internal legal advisors of the Bank. Where the effect of the time value of money is material, the provisions shall be discounted using a pre-tax rate that reflects, if applicable, current risks specific to the liability. When the discount is recognized, the effect of the provision derived from the lapse of time is accounted for as “Interest expense” in the statement of income. Based on the analysis carried out, the Bank recognized as provision the amount of the best estimate of the expenditure required to settle the present obligation at the end of each fiscal year. The provisions accounted for by the Bank are reviewed at the end of each reporting period or fiscal year, as applicable, and adjusted to reflect the current best available estimate. In addition, provisions are recognized with specific allocation to be used only for the expenditures for which they were originally recognized. In the event: a) the obligation is possible; or b) it is not probable that an outflow of resources will be required for the Bank to settle the obligation; or c) the amount of the obligation cannot be estimated reliably, the contingent liability shall not be recognized and shall be disclosed in notes. Nevertheless, when the possibility of an outflow of resources is remote, no disclosures shall be made.
Recognition of income and expenses	3.12 Recognition of income and expenses The Bank recognized its streams of income and expenses as is explained below, in accordance with IFRS 9 and 15. The majority of Bank’s income and expenses are related to financial instruments, in general recorded using the effective interest method. The remaining income and expenses are recorded depending on the period in which the performance obligation is satisfied. In notes 30 to 33 are disclosed the streams and amounts for the years ended December 31, 2022, 2021 and 2020. 3.12.1. Revenue from interest income and interest expense Revenue from interest received and expenses for interest paid were recognized according to their accrual period, applying the effective interest method, which is explained in section “Financial assets at amortized cost – Effective interest method”. Revenue from interest received includes the return on fixed income investments and negotiable instruments, as well as the discount and premium on financial instruments. Bond coupons were recognized at the time they were declared. 3.12.2. Loan commissions Commission charges and direct incremental costs related with the granting of financing facilities were deferred and recognized adjusting the EIR thereof. 3.12.3. Service commissions The Bank earns service commissions from a diverse range of financial services it provides to its customers. Service commissions are recognized at an amount that reflects the consideration to which the Bank expects to be entitled in exchange for providing the services. The performance obligation, as well as the timing of their satisfaction, are identified, and determined, at the inception date of the contract. The Bank has generally concluded that it is the principal in its revenue arrangement because it typically controls the services before transferring them to customers. 3.12.3.1 Service commissions where performance obligations are satisfied at a point in time Services provided where the Bank’s performance obligations are satisfied at a point in time are recognized once control of the services is transferred to the customer. This is typically on completion of the underlying transaction or service or, for fees or components of fees that are linked to a certain performance, after fulfilling the corresponding performance criteria. The Bank typically has a single performance obligation with respect to these services, which is to successfully complete the transaction specified in the contract. 3.12.3.2 Service commissions where performance obligations are satisfied over certain period of time Performance obligations satisfied over time are where the customer simultaneously receives and consumes the benefits provided by the Bank’s performance as the Bank performs. 3.12.4. Non-financial revenue and expenses These items are recognized according to the recognition criteria established in the Conceptual Framework, e.g. the requirement that revenues and expenses should be accrued.
Customer Loyalty Program	3.13 Customer Loyalty Program The loyalty program offered by the Bank consists in accumulating points generated by purchases made with the credit cards, which can be exchanged by any reward (including, among other offers, products, benefits and awards) available in the program platform. The Bank concluded that the rewards to be granted originate a separate performance obligation. Therefore, at the end of each fiscal year, the Bank recognized a provision for the rewards to be granted in “Other financial liabilities”. Based on the variables that the Bank takes into account in order to estimate the fair value of the points granted to customers (and the relation thereof with the exchange of the reward), it is worth mentioning that such estimates are subject to a significant level of uncertainty (and variation) that should be considered. These considerations are described in detail in the section “Accounting judgments, estimates and assumptions” of this note.
Income Tax (see note 29)	3.14 Income Tax (see note 29) Tax expense (tax income) comprises current tax expense (current tax income) and deferred tax expense (deferred tax income). This tax is accounted in the consolidated statement of income, except in the case of accounting items that are to be recognized directly in the consolidated statements of other comprehensive income. In this case, each accounting item is presented before assessing their impact on Income Tax, which is accounted for in the relevant accounting item. • Current income tax: the consolidated current income tax expense is the sum of the income tax expenses of the different entities that compose the Group (see note 1), which were assessed, in each case, by applying the tax rate to taxable income, in accordance with Income Tax Law, or equivalent rule or provision, of the countries in which any subsidiary operates. • Deferred income tax: it is assessed based on the separate Financial Statements of the Bank and of each of its subsidiaries and reflects the effects of temporary differences between the carrying amount of an asset or liability in the statement of financial position and its tax base. Assets and liabilities are measured using the tax rate that is expected to be applied to taxable income in the years in which these differences are expected to be settled or recovered. The measurement of deferred tax liabilities and deferred tax assets reflects the tax consequences that will follow from the manner in which the Bank and its subsidiaries expect, at the end of the reporting period, to recover or settle the carrying amount of their assets and liabilities. Deferred tax assets and liabilities are measured by their nominal figures, without discount, the tax rates that are expected to be applied in the fiscal year in which the asset shall be realized or the liability shall be settled. Deferred tax assets are recognized when it is probable that taxable profit will be available against which the deductible temporary difference can be utilized.
Earning per share	3.15 Earnings per share Basic earnings per share shall be calculated by dividing Net profit attributable to parent’s shareholders of the Bank by the weighted average number of ordinary shares outstanding during the fiscal year. See also note 42.
Fiduciary activities and investment management	3.16 Fiduciary activities and investment management The Bank renders custody, administration, investment management and advisory services to third parties that originate the holding or placement of assets in the name of such third parties. These assets and income on them are not included in these consolidated Financial Statements, since they are not owned by the Bank. The commissions derived from these activities are accounted for as “Commissions income” in the consolidated statement of income. See also notes 45, 46 and 49.
New standards adopted in the fiscal year	New standards adopted in the fiscal year For the fiscal year beginning on January 1, 2022, the following amendments to IFRS are effective: Amendments to IFRS 3 - Reference to the Conceptual Framework. The amendments are intended to replace a reference to a previous version of the IASB’s Conceptual Framework with a reference to the current version issued in March 2018 without significantly changing its requirements. The amendments add an exception to the recognition principle of IFRS 3 to avoid the issue of potential ‘day 2’ gains or losses arising for liabilities and contingent liabilities that would be within the scope of IAS 37 “Provisions, Contingent Liabilities and Contingent Assets” or IFRIC 21 “Levies”, if incurred separately. The exception requires entities to apply the criteria in IAS 37 or IFRIC 21, respectively, instead of the Conceptual Framework, to determine whether a present obligation exists at the acquisition date. At the same time, the amendments add a new paragraph to IFRS 3 to clarify that contingent assets do not qualify for recognition at the acquisition date. This amendment did not have a material impact on these consolidated Financial Statements since the Bank has not performed business combination transactions with contingent assets and liabilities. Amendments to IAS 16 - Property, Plant and Equipment (PP&E): proceeds before Intended Use The amendment prohibits entities to deduct from the cost of an item of PP&E any proceeds of the sale of items produced while bringing that asset to the location and under the conditions required to be capable of operating in the manner intended by management. Instead, an entity recognizes the proceeds from selling such items, and the costs of producing those items, in profit or loss. This amendment did not have a material impact on these consolidated Financial Statements considering that the Bank does not have this type of item. Amendments to IAS 37 - Onerous Contracts – Costs of Fulfilling a Contract. The IASB issued amendments to IAS 37 to specify which costs an entity needs to include when assessing whether a contract is onerous or loss-making. The amendments apply a ‘directly related cost approach’. The costs that relate directly to a contract to provide goods or services include both incremental costs and an allocation of costs directly related to contract. The impact of these amendments on entities that previously applied the incremental cost approach is that they will see provisions increase to reflect the inclusion of costs related directly to contract activities, whilst entities that previously recognized contract loss provisions using the guidance from the former standard, IAS 11 Construction Contracts, will be required to exclude the allocation of indirect overheads from their provisions. This amendment did not have a material impact on these consolidated Financial Statements considering that the Bank does not have this type of contract. Annual improvement cycle (2018-2020): the following is a summary of the amendments from the 2018-2020 annual improvements cycle. • IFRS 1 First-time Adoption of International Financial Reporting – Subsidiary as a first-time adopter: the amendment permits a subsidiary that elects to apply paragraph D16(a) of IFRS 1 to measure cumulative translation differences using the amounts reported by the parent, based on the parent’s date of transition to IFRS. This amendment is also applied to an associate or joint venture that elects to apply paragraph D16(a) of IFRS 1. This amendment did not have a material impact on these consolidated Financial Statements. • IFRS 9 Financial Instruments Fees in the ’10 percent’ test for derecognition of financial liabilities: the amendment clarifies the fees that an entity includes when assessing whether the terms of a new or modified financial liability are substantially different from the terms of the original financial liability. These fees include only those paid or received between the borrower and the lender, including fees paid or received by either the borrower or lender on the other’s behalf. This amendment did not have a material impact on these consolidated Financial Statements.
New pronouncements	New pronouncements The new and amended standards and interpretation that are issued, but not yet effective, up to the date of issuance of these consolidated Financial Statements are disclosed below. The Bank intends to adopt these standards, if applicable, when they become effective. a) Amendments to IAS 1 “Presentation of Financial Statements” and IFRS Practice Statement 2 – Disclosures to accounting policies: the amendments require that an entity discloses its material accounting policies, instead of its significant accounting policies. Further amendments explain how an entity can identify a material accounting policies and examples of when an accounting policy likely. Therefore, a guidance with explanations and examples denominated “four-step materiality process” was developed. This amendment is applicable as of January 1, 2023. The Bank does not expect this standard to have a material impact on the Financial Statements. b) Amendments to IAS 8 “Accounting policies, changes in accounting estimates and Errors” – Definition of Accounting Estimates: the amendments clarify the distinction between changes in accounting estimates and changes in accounting policies and the correction of errors. In addition, they clarify how entities use measurement techniques and inputs to develop accounting estimates. The amended standard clarifies that the effects on an accounting estimate of a change in an input or a change in a measurement technique are changes in accounting estimates if they do not result from the correction of prior period errors. The previous definition of a change in accounting estimate specified that changes in accounting estimates may result from new information or new developments. Therefore, such changes are not corrections of errors. This amendment is applicable as of January 1, 2023. The Bank does not expect this standard to have a material impact on the Financial Statements. c) Amendments to IAS 12 “Income Tax” – Deferred Tax related to Assets and Liabilities arising from a Single Transaction: the IASB issued amendments to IAS 12, which narrow the scope of the initial recognition exception under IAS 12, so that it no longer applies to transactions that give rise to equal taxable and deductible temporary differences. The amendments clarify that where payments that settle a liability are deductible for tax purposes, it is a matter of professional judgment (having considered the applicable tax law) whether such deductions are attributable for tax purposes to the liability recognized in the Financial Statements (and interest expense) or to the related asset component (and interest expense). Professional judgment is important in determining whether any temporary differences exist on initial recognition of the asset and liability. This amendment is applicable as of January 1, 2023. The Bank does not expect this standard to have a material impact on the Financial Statements. d) Amendments to IFRS 16 “Leases” – Sale and Leaseback: the amendment to IFRS 16 specifies the requirements that a seller-lessee uses in measuring the lease liability arising in a sale and leaseback transaction, to ensure the seller-lessee does not recognize any amount of the gain or loss that relates to the right of use it retains. The amendment does not prescribe specific measurement requirements for lease liabilities arising from a leaseback. The initial measurement of the lease liability arising from a leaseback may result in a seller-lessee determining ‘lease payments’ that are different from the general definition of lease payments. The seller lessee will need to develop and apply an accounting policy that results in information that is relevant and reliable in accordance with IAS 8. This amendment is applicable as of January 1, 2024. The Bank does not expect this standard to have a material impact on the Financial Statements.

Basis for the Preparation of _3

Basis for the Preparation of these Financial Statements and Applicable Accounting Standards (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Bank's Equity Interest and Voting Rights	As of December 31, 2022 and 2021, the Bank’s equity interest and voting rights in the companies it consolidates, is as follows: • As of December 31, 2022: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting rights Total capital Voting rights Macro Securities SAU Common 12,885,683 100.00 % 100.00 % Macro Fiducia SAU Common 47,387,236 100.00 % 100.00 % Macro Fondos SGFCISA Common 327,183 100.00 % 100.00 % Macro Bank Limited Common 39,816,899 100.00 % 100.00 % Argenpay SAU (1) Common 341,200,000 100.00 % 100.00 % Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 % (1) On January 30 and on March 15, 2023, the Bank made irrevocable capital contributions in this company for an amount of 330,000 and 330,000, respectively. • As of December 31, 2021: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting rights Total capital Voting rights Macro Securities SAU Common 12,776,680 99.925 % 99.932 % 0.075 % 0.068 % Macro Fiducia SAU Common 46,935,318 99.046 % 99.046 % 0.954 % 0.954 % Macro Fondos SGFCISA Common 327,183 99.939 % 100.00 % 0.061 % Macro Bank Limited Common 39,816,899 99.999 % 100.00 % 0.001 % Argenpay SAU Common 341,200,000 100.00 % 100.00 % Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 %
Summary of Total Assets, Liabilities and Net Shareholders Equity	Total assets, liabilities and Shareholders’ equity of the Bank and its subsidiaries as of December 31, 2022 and 2021 are as follows: Balances as of Banco Macro SA Macro Bank Macro Macro Fiducia SAU Argenpay SAU Fintech SGR Eliminations Consolidated Assets 2,057,551,576 16,056,324 33,920,825 197,691 2,534,924 5,311,270 (25,452,452 ) 2,090,120,158 Liabilities 1,545,407,389 11,096,822 23,422,991 4,926 1,598,066 5,198,348 (8,837,259 ) 1,577,891,283 Equity attributable to the owners of the Bank 512,144,187 4,959,502 9,991,335 192,765 936,858 112,922 (16,193,382 ) 512,144,187 Equity attributable to non-controlling interests 506,499 (421,811 ) 84,688 Balances as of Banco Macro SA Macro Bank Macro Macro Fiducia SAU Argenpay SAU Fintech SGR Eliminations Consolidated Assets 1,916,488,700 17,819,385 29,383,987 238,359 2,307,368 2,717,603 (22,388,177 ) 1,946,567,225 Liabilities 1,449,765,097 12,034,621 22,812,220 5,591 1,353,194 2,627,811 (8,828,700 ) 1,479,769,834 Equity attributable to the owners of the Bank 466,723,603 5,784,764 6,236,163 232,768 954,174 89,792 (13,297,661 ) 466,723,603 Equity attributable to non-controlling interests 335,604 (261,816 ) 73,788

Contingent Transactions (Tables

Contingent Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Contingent Transactions	As of December 31, 2022 and 2021, the Bank maintains the following maximum exposures to credit risk related to this type of transactions: Composition 12/31/2022 12/31/2021 Undrawn commitments of credit cards and checking accounts 668,911,187 432,278,523 Guarantees granted 7,208,822 4,424,104 Overdraft and unused agreed commitments 613,294 1,699,653 Subtotal 676,733,303 438,402,280 Less: Allowance for ECL (771,821 ) (687,783 ) Total 675,961,482 437,714,497

Debt Securities at Fair Value_2

Debt Securities at Fair Value Through Profit Or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Debt Securities at Fair Value Through Profit or Loss	The following table shows the bank’s holdings of debt securities at fair value through profit or loss as of December 31, 2022 and 2021: Holdings 12/31/2022 12/31/2021 Name Fair Book amounts Book Debt securities at fair value through profit or loss - Local Government securities Federal government bonds in dual currency at 1 58,946,978 Federal government treasury bonds linked to dollar—Maturity: 04-28-2023 1 56,990,201 49 Federal government bonds in dual currency at discount—Maturity: 09-29-2023 1 21,913,191 Federal government bonds in dual currency at discount—Maturity: 06-30-2023 1 20,739,047 Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-25-2023 1 14,667,234 7,499,991 Federal government bonds in dual currency at 1 11,476,239 Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-06-2023 1 5,841,908 3,334,906 Letters of National Estate in pesos adjusted by CER at 1 2,969,113 Letters of National Estate in pesos adjusted by CER at 1 2,184,546 Federal government treasury bonds in pesos adjusted by CER—Maturity: 05-19-2023 1 2,137,825 Other 6,966,936 48,832,493 Subtotal local government securities (1) 204,833,218 59,667,439 Private securities Corporate bonds Genneia SA Class 031—Maturity: 09-02-2027 1 1,329,598 Corporate bonds Transportadora de Gas del Sur SA Class 002—Maturity: 05-02-2025 2 708,031 Corporate bonds Pampa Energía SA Class I—Maturity: 01-24-2027 2 591,753 Corporate bonds Tarjeta Naranja SA Class 53 Series 01—Maturity: 04-05-2023 3 434,678 Debt Securities in Financial Trusts Confibono 3 417,426 Corporate bonds Pan American Energy Argentina S.L Class 21—Maturity: 07-21-2025 2 335,505 Corporate bonds Telecom Argentina SA Class 001—Maturity: 07-18-2026 1 276,554 78,938 Corporate bonds Pan American Energy Argentina S.L Class 012—Maturity: 04-30-2027 1 252,830 257,440 Corporate bonds Arcor SAIC Class 018—Maturity: 10-09-2027 1 244,342 Corporate bonds CT Barragan SA Class 006—Maturity: 05-16-2025 1 189,080 Other 1,441,097 3,122,007 Subtotal local private securities 6,220,894 3,458,385 Total Debt securities at fair value through profit or loss 211,054,112 63,125,824

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Notional Amounts and Fair Values of Derivative Financial Instruments	Derivative financial assets Underlying 12/31/2022 12/31/2021 Notional Fair Value Notional Fair Value Transactions of foreign currency contract without delivery of underlying asset US Dollars 62,971 42,899 1,270 2,524 Total derivatives held for trading 62,971 42,899 1,270 2,524 Derivative financial liabilities Underlying Value 12/31/2022 12/31/2021 Notional Fair Value Notional Fair Value Transactions of foreign currency contract without delivery of underlying asset US Dollars 985 2,371 870 4,933 Total derivatives held for trading 985 2,371 870 4,933

Other Financial Assets (Table)

Other Financial Assets (Table)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of composition of the other financial assets	The composition of the other financial assets as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Sundry debtors (see note 12) 26,404,763 19,599,371 Receivables from spot sales of foreign currency pending settlement 16,005,430 30,130,186 Receivables from other spot sales pending settlement 10,245,861 13,401,002 Private securities 4,508,266 4,033,290 Receivables from spot sales of government securities pending settlement 488,596 176,965 Other 382,648 1,207,925 Subtotal 58,035,564 68,548,739 Less: Allowances for ECL (91,041 ) (51,518 ) Total 57,944,523 68,497,221

Loss Allowance for Expected C_2

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Exposure to Credit Risk	9.1. Exposure to credit risk According to the nature of the information to be disclosed and the loan characteristics, the Bank groups them as follows: Composition 12/31/2022 12/31/2021 Loans and other financing 609,603,369 705,089,666 Individual assessment 108,933,970 167,931,016 Collective assessment 500,669,399 537,158,650 Less: Allowance for ECL (11,002,504 ) (18,761,457 ) Total 598,600,865 686,328,209
Summary of Impairment Allowance for Loans and Other Financing	The following table shows the credit quality and the carrying amount of credit risk, based on the Bank’s credit risk rating system, the probability of default (PD) and the year-end stage classification, taking into account what was mentioned in the previous paragraph. The amounts are presented gross of the impairment allowances. Internal rating grade 12/31/2022 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 580,654,510 12,586,012 593,240,522 97.32 High grade 0.00% - 3.50% 540,102,835 2,466,546 542,569,381 89.00 Standard grade 3.51% - 7.00% 23,952,353 3,046,375 26,998,728 4.43 Sub-standard grade 7.01% - 33.00% 16,599,322 7,073,091 23,672,413 3.89 Past due but not impaired (1) 33.01% - 99.99% 3,787,155 7,563,530 11,350,685 1.86 Impaired 100% 5,012,162 5,012,162 0.82 Total 584,441,665 20,149,542 5,012,162 609,603,369 100 % 95.87 3.31 0.82 100 Internal rating grade 12/31/2021 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 665,422,537 16,843,145 682,265,682 96.76 High grade 0.00% - 3.50% 559,233,631 1,616,123 560,849,754 79.54 Standard grade 3.51% - 7.00% 82,840,667 4,895,725 87,736,392 12.44 Sub-standard grade 7.01% - 33.00% 23,348,239 10,331,297 33,679,536 4.78 Past due but not impaired (1) 33.01% - 99.99% 6,163,005 10,235,284 16,398,289 2.33 Impaired 100% 6,425,695 6,425,695 0.91 Total 671,585,542 27,078,429 6,425,695 705,089,666 100 % 95.25 3.84 0.91 100 (1) It also includes transactions which are more than 5 days past due independently of the PD range assigned.
Summary of Exposures Gross of Impairment Allowances	The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina Bills and Notes 598,247,462 598,247,462 99.78 Corporate bonds 1,039,008 1,039,008 0.17 Financial trust 308,364 308,364 0.05 Total 599,594,834 599,594,834 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina Bills and Notes 46,323,989 46,323,989 98.90 Corporate bonds 168,471 168,471 0.36 Financial trust 347,130 347,130 0.74 Total 46,839,590 46,839,590 100 % 100 100
Summary Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Goverment Securities At Fair Value	The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities 130,480,681 130,480,681 94.61 Foreign government securities 7,431,312 7,431,312 5.39 Total 137,911,993 137,911,993 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Local government securities 243,206,773 243,206,773 47.67 Central Bank of Argentina Bills 259,017,957 259,017,957 50.76 Foreign government securities 8,005,927 8,005,927 1.57 Total 510,230,657 510,230,657 100 % 100 100
Summary Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets	The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Other financial assets 53,527,298 53,527,298 100 Total 53,527,298 53,527,298 100 % 100 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Other financial assets 64,515,449 64,515,449 100 Total 64,515,449 64,515,449 100 % 100 100
Summary of Detailed Information About Contingent Transaction Exposures Gross of Impairment Allowances by Stage	The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 658,112,548 10,797,137 1,502 668,911,187 98.92 Guarantees granted 7,171,911 7,171,911 1.06 Overdraft and unused agreed commitments 159,787 159,787 0.02 Total 665,444,246 10,797,137 1,502 676,242,885 100 % 98.4 1.6 0.0 100 Composition 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 428,815,172 3,456,762 6,589 432,278,523 98.65 Guarantees granted 4,261,606 111,672 4,373,278 1.00 Overdraft and unused agreed commitments 1,512,244 1,512,244 0.35 Total 434,589,022 3,568,434 6,589 438,164,045 100 % 99.2 0.8 0.0 100
Expected credit losses individually assessed [member]
Statement [LineItems]
Summary of Exposure to Credit Risk	The table below shows the credit quality and the debt balance to credit risk of commercial loans by grade on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section. Internal rating grade 12/31/2022 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 104,988,725 2,570,188 107,558,913 98.74 High grade 0.00% - 3.50% 98,109,324 1,240,943 99,350,267 91.20 Standard grade 3.51% - 7.00% 3,643,178 626,775 4,269,953 3.92 Sub-standard grade 7.01% - 33.00% 3,236,223 702,470 3,938,693 3.62 Past due but not impaired 33.01% - 99.99% Impaired 100% 1,375,057 1,375,057 1.26 Total 104,988,725 2,570,188 1,375,057 108,933,970 100 % 96.38 2.36 1.26 100 Internal rating grade 12/31/2021 Range PD Stage 1 Stage 2 Stage 3 Total % Performing 157,218,100 6,971,767 164,189,867 97.77 High grade 0.00% - 118,533,334 842,799 119,376,133 71.09 Standard grade 3.51% - 7.00% 31,814,097 2,447,336 34,261,433 20.40 Sub-standard grade 7.01% - 6,870,669 3,681,632 10,552,301 6.28 Past due but not impaired 33.01% - 99.99% 2,253,730 2,253,730 1.34 Impaired 100% 1,487,419 1,487,419 0.89 Total 157,218,100 9,225,497 1,487,419 167,931,016 100 % 93.62 5.49 0.89 100
Expected credit losses collectively assessed [member]
Statement [LineItems]
Summary of Exposure to Credit Risk	The table below shows the credit quality and the debt balance to credit risk of loans portfolio under collective assessment, by grade of credit risk classification based on the Bank’s internal credit rating system, PD range and year-end stage classification. The Bank’s internal credit rating systems and the evaluation and measurement approaches are explained in note 52.1 “Credit risk” section. Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 475,665,785 10,015,824 485,681,609 97.01 High grade 0.00% - 441,993,511 1,225,603 443,219,114 88.53 Standard grade 3.51% - 7.00% 20,309,175 2,419,600 22,728,775 4.54 Sub-standard grade 7.01% - 13,363,099 6,370,621 19,733,720 3.94 Past due but not impaired (1) 33.01% - 99.99% 3,787,155 7,563,530 11,350,685 2.27 Impaired 100% 3,637,105 3,637,105 0.72 Total 479,452,940 17,579,354 3,637,105 500,669,399 100 % 95.76 3.51 0.73 100 Internal rating grade Range PD 12/31/2021 Stage 1 Stage 2 Stage 3 Total % Performing 508,204,437 9,871,378 518,075,815 96.45 High grade 0.00% - 440,700,297 773,324 441,473,621 82.19 Standard grade 3.51% - 7.00% 51,026,570 2,448,389 53,474,959 9.95 Sub-standard grade 7.01% - 16,477,570 6,649,665 23,127,235 4.31 Past due but not impaired (1) 33.01% - 99.99% 6,163,005 7,981,554 14,144,559 2.63 Impaired 100% 4,938,276 4,938,276 0.92 Total 514,367,442 17,852,932 4,938,276 537,158,650 100 % 95.76 3.32 0.92 100 (1) It also
Commercial [member]
Statement [LineItems]
Summary of Exposure to Credit Risk	An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to commercial lending is as follows: Stage Total 1 2 3 Gross Carrying amount as of January 1, 2022 157,218,100 9,225,497 1,487,419 167,931,016 Assets originated or purchased 110,051,143 918,330 110,969,473 Assets derecognized or repaid (83,250,192 ) (3,486,405 ) (1,059,159 ) (87,795,756 ) Other changes 3,784,056 482,144 602,840 4,869,040 Transfers to Stage 1 24,929 (24,929 ) Transfers to Stage 2 Transfers to Stage 3 (149,925 ) (1,602,141 ) 1,752,066 Amounts Written Off Monetary effects (82,689,386 ) (2,942,308 ) (1,408,109 ) (87,039,803 ) As of December 31, 2022 104,988,725 2,570,188 1,375,057 108,933,970 Stage Total 1 2 3 Gross Carrying amount as of January 1, 2021 200,916,176 12,926,836 4,594,640 218,437,652 Assets originated or purchased 188,354,437 7,261,763 195,616,200 Assets derecognized or repaid (140,692,431 ) (6,547,588 ) (2,542,349 ) (149,782,368 ) Other changes (9,233,002 ) 353,631 (93,531 ) (8,972,902 ) Transfers to Stage 1 1,051 (1,051 ) Transfers to Stage 2 255,556 (255,556 ) Transfers to Stage 3 (2,014,633 ) (324,031 ) 2,338,664 Amounts Written Off (1,796,735 ) (1,796,735 ) Monetary effects (80,113,498 ) (4,699,619 ) (757,714 ) (85,570,831 ) As of December 31, 2021 157,218,100 9,225,497 1,487,419 167,931,016 Stage Total 1 2 3 ECL amount as of January 1, 2022 1,297,163 4,892,299 1,204,240 7,393,702 Assets originated or purchased 1,075,815 295,189 1,371,004 Assets derecognized or repaid (596,124 ) (2,150,293 ) (869,771 ) (3,616,188 ) Other changes (69,512 ) (515,977 ) 160,029 (425,460 ) Transfers to Stage 1 15,564 (15,564 ) Transfers to Stage 2 Transfers to Stage 3 (113,621 ) (1,064,701 ) 1,178,322 Amounts Written Off Monetary effects (666,481 ) (1,108,839 ) (903,876 ) (2,679,196 ) As of December 31, 2022 942,804 332,114 768,944 2,043,862 Stage Total 1 2 3 ECL amount as of January 1, 2021 1,801,305 1,962,682 2,301,117 6,065,104 Assets originated or purchased 3,279,398 4,562,501 7,841,899 Assets derecognized or repaid (1,391,878 ) (963,890 ) (1,356,134 ) (3,711,902 ) Other changes (96,662 ) 1,838,541 111,170 1,853,049 Transfers to Stage 1 23 (23 ) Transfers to Stage 2 57,010 (57,010 ) Transfers to Stage 3 (1,634,225 ) (72,305 ) 1,706,530 Amounts Written Off (887,973 ) (887,973 ) Monetary effects (660,798 ) (2,492,217 ) (613,460 ) (3,766,475 ) As of December 31, 2021 1,297,163 4,892,299 1,204,240 7,393,702
Consumer [member]
Statement [LineItems]
Summary of Exposure to Credit Risk	An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to consumer lending is as follows: Stage Total 1 2 3 Gross Carrying amount as of January 1, 2022 514,367,442 17,852,932 4,938,276 537,158,650 Assets originated or purchased 288,490,127 8,420,068 296,910,195 Assets derecognized or repaid (96,459,896 ) (3,043,530 ) (976,439 ) (100,479,865 ) Other changes 96,766,304 2,667,728 285,669 99,719,701 Transfers to Stage 1 6,163,988 (6,037,876 ) (126,112 ) Transfers to Stage 2 (10,086,276 ) 10,262,716 (176,440 ) Transfers to Stage 3 (3,693,933 ) (782,064 ) 4,475,997 Amounts Written Off (276,975 ) (516,975 ) (2,003,678 ) (2,797,628 ) Monetary effects (315,817,841 ) (11,243,645 ) (2,780,168 ) (329,841,654 ) As of December 31, 2022 479,452,940 17,579,354 3,637,105 500,669,399 Stage Total 1 2 3 Gross Carrying amount as of January 1, 2021 530,585,897 32,733,729 4,313,911 567,633,537 Assets originated or purchased 369,226,413 11,456,218 380,682,631 Assets derecognized or repaid (174,000,395 ) (13,763,462 ) (1,322,504 ) (189,086,361 ) Other changes 55,039,746 (819,838 ) (486,044 ) 53,733,864 Transfers to Stage 1 12,852,151 (12,593,668 ) (258,483 ) Transfers to Stage 2 (11,600,897 ) 11,752,016 (151,119 ) Transfers to Stage 3 (5,413,498 ) (1,261,765 ) 6,675,263 Amounts Written Off (294,800 ) (555,723 ) (1,317,105 ) (2,167,628 ) Monetary effects (262,027,175 ) (9,094,575 ) (2,515,643 ) (273,637,393 ) As of December 31, 2021 514,367,442 17,852,932 4,938,276 537,158,650 Stage Total 1 2 3 ECL amount as of January 1, 2022 5,466,642 1,955,166 3,945,947 11,367,755 Assets originated or purchased 5,098,116 939,219 6,037,335 Assets derecognized or repaid (1,255,647 ) (364,153 ) (759,862 ) (2,379,662 ) Other changes (503,386 ) 952,100 1,584,409 2,033,123 Transfers to Stage 1 697,130 (593,329 ) (103,801 ) Transfers to Stage 2 (212,325 ) 314,878 (102,553 ) Transfers to Stage 3 (1,752,493 ) (139,670 ) 1,892,163 Amounts Written Off (16,666 ) (114,855 ) (1,643,923 ) (1,775,444 ) Monetary effects (3,063,375 ) (1,137,933 ) (2,123,157 ) (6,324,465 ) As of December 31, 2022 4,457,996 1,811,423 2,689,223 8,958,642 Stage Total 1 2 3 ECL amount as of January 1, 2021 13,616,288 6,935,515 2,574,139 23,125,942 Assets originated or purchased 7,366,506 1,248,561 8,615,067 Assets derecognized or repaid (4,410,015 ) (3,103,316 ) (794,409 ) (8,307,740 ) Other changes (7,721,698 ) 284,584 2,268,851 (5,168,263 ) Transfers to Stage 1 2,482,521 (2,322,945 ) (159,576 ) Transfers to Stage 2 (548,726 ) 629,826 (81,100 ) Transfers to Stage 3 (2,499,984 ) (493,121 ) 2,993,105 Amounts Written Off (33,470 ) (227,944 ) (844,929 ) (1,106,343 ) Monetary effects (2,784,780 ) (995,994 ) (2,010,134 ) (5,790,908 ) As of December 31, 2021 5,466,642 1,955,166 3,945,947 11,367,755

Other Debt Securities (Tables)

Other Debt Securities (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Other Debt Securities	The following table shows the bank’s holdings of other debt securities, net of the impairment allowances, as of December 31, 2022 and 2021: Name Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Other debt securities Measured at fair value through other comprehensive income - Local Government securities Letters of National Estate in pesos adjusted by CER at 1 44,938,818 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-25-2023 1 34,466,456 20,285,891 Letters of National Estate in pesos adjusted by C ER a 1 13,323,179 Letters of National treasury in pesos at 1 11,626,524 Letters of National treasury in pesos at 1 10,732,116 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 08-13-2023 1 8,802,301 6,030,797 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 05-19-2023 1 2,849,299 Letters of National Estate in pesos at 1 1,406,688 Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-06-2023 1 1,354,629 Bonds of federal government in dollars Step up - Maturity: 07-09-2030 1 520,270 793,058 Other 460,401 216,097,027 Subtotal local government securities (1) 130,480,681 243,206,773 Central Bank of Argentina Bills Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-04-2022 41,921,012 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-27-2022 36,776,261 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-18-2022 36,305,152 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-11-2022 34,527,730 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-13-2022 34,092,263 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-25-2022 32,241,669 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-06-2022 30,950,258 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-20-2022 12,203,612 Subtotal Central Bank of Argentina Bills 259,017,957 Name (contd.) Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Other debt securities Measured at fair value through other comprehensive income (contd.) - Foreign Government securities US Treasury Bill – Maturity: 01-10-2023 1 3,894,153 US Treasury Bill – Maturity: 01-17-2023 1 2,652,942 US Treasury Bill – Maturity: 01-19-2023 1 884,217 US Treasury Bill – Maturity: 01-20-2022 8,005,927 Subtotal foreign government securities 7,431,312 8,005,927 Total Other debt securities measured at fair value through other comprehensive income (2) 137,911,993 510,230,657 Measured at amortized cost - Local Government securities Bonds of treasury of federal government in pesos - Maturity: 05-23-2027 40,161,419 Bonds of treasury of federal government in pesos Badlar x 0.7 - Maturity: 11-23-2027 8,374,568 Discount bonds denominated in pesos at 5.83% - Maturity: 12-31-2033 506,895 517,805 Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2023 200,333 Treasury bills of Province of Río Negro Series 02 in pesos - Maturity: 06-15-2023 198,999 Bonds of treasury of federal government in pesos at 22 44,300,564 Treasury bills of Province of Neuquén Series 1 Class 1 - Maturity: 04-07-2022 607,203 Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2022 425,779 Treasury bills of Province of Río Negro Series 02 Class 01 - Maturity: 06-15-2022 377,074 Treasury bills of Province of Neuquén Series 4 Class 1 in pesos - Maturity: 02-28-2022 89,310 Subtotal local government securities 49,442,214 46,317,735 Central Bank of Argentina Bills Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-03-2023 62,250,767 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-24-2023 62,080,786 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-05-2023 62,003,011 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-26-2023 61,833,224 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-10-2023 61,386,248 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-12-2023 61,141,456 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-17-2023 60,533,736 Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-19-2023 60,292,343 Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-20-2023 3,796,524 Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-22-2023 3,660,475 Other 37,386,546 Subtotal local Central Bank of Argentina Bills 536,365,116 Central Bank of Argentina Notes Liquidity notes of Central Bank of Argentina in pesos—Maturity: 01-04-2023 12,105,932 Subtotal local Central Bank of Argentina Notes 12,105,932 Name (contd.) Holdings 12/31/2022 12/31/2021 Fair value Book amounts Book amounts Private securities Corporate Bonds Vista Energy Argentina SAU Class 13 - Maturity: 08-08-2024 521,919 Corporate Bonds Vista Oil & Gas Argentina SAU Class 15 - Maturity: 01-20-2025 481,671 Debt Securities in Financial Trusts Confibono Series 65 Class A - Maturity: 07-20-2023 116,483 Debt Securities in Financial Trusts Secubono Series 221 Class A - Maturity: 07-28-2023 90,941 Debt Securities in Financial Trusts Secubono Series 222 Class A - Maturity: 08-28-2023 75,880 Corporate Bonds YPF SA Class 043 - Maturity: 10-21-2023 34,863 108,511 Debt Securities in Financial Trusts Secubono Series 219 Class A - Maturity: 04-28-2023 24,819 Debt Securities in Financial Trusts Red Surcos Series 020 Class A - Maturity: 07-15-2022 83,953 Debt Securities in Financial Trusts Secubono Series 209 Class A - Maturity: 05-30-2022 60,149 Corporate Bonds Banco Santander Rio SA Class 021 - Maturity: 01-26-2022 51,914 Other 210,017 Subtotal local private securities 1,346,576 514,544 Total Other debt securities measured at cost amortized (3) 599,259,838 46,832,279 Total Other debt securities 737,171,831 557,062,936 (1) The Argentine Ministry of Economy, in terms of the Article 11 of the Decree No. 331/2022, invited the holders of certain investments to enter into a voluntary debt swaps. The Bank decided to enter into those swaps, as explained as follows: ✓ During January 2023, the following instruments entered into the swap: • Letters of National Estate in pesos adjusted by CER – Maturity: 02-17-2023 (X17F3) for a nominal amount of 20,900,000,000. • Letters of National Estate in pesos at • Letters of National Estate in pesos adjusted by CER – Maturity: 01-20-2023 for a nominal amount of 290,000,000. As a consequence of the swap, the Bank booked a gain amounted to 979,729. ✓ As mentioned in note 5, during March 2023, the following instruments entered into the swap: • Letters of National treasury in pesos at • Letters of National Estate in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a nominal amount of 4,516,000,000. • Letters of National Estate in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a nominal amount of 1,759,369,713. As a consequence of the swap, the Bank booked a loss amounted to 233,960. In addition, with almost all the instruments received, the Bank purchased put options with the BCRA that could be exercised up to one day before the maturity of the underlying instrument. (2) The gross carrying amount of these investments, their stages and the related allowance for ECL are disclosed in note 9.3. (3) The gross carrying amount of these investments, their stages and the related allowance for ECL are disclosed in note 9.2.

Financial Assets Delivered as_2

Financial Assets Delivered as Guarantee (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Financial Assets Delivered as Guarantee	The composition of financial assets delivered as guarantee as of December 31, 2022 and 2021 is as follows: Composition Carrying amount 12/31/2022 12/31/2021 For transactions with the BCRA 24,824,547 30,242,005 For guarantee deposits 5,795,731 4,751,142 Total 30,620,278 34,993,147

Equity Instruments at Fair Va_2

Equity Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Equity Instruments at Fair Value Through Profit or Loss	The following table shows the bank’s holdings of equity instruments at fair value through profit or loss as of December 31, 2022 and 2021: Holdings Name 12/31/2022 12/31/2021 Fair value Book Book Equity Instruments Measured at fair value through profit or loss - Local Mercado Abierto Electrónico SA 3 462,536 400,992 C.O.E.L.S.A. 3 87,563 73,232 Matba Rofex SA 3 58,306 61,161 Sedesa 3 21,291 29,835 AC Inversora SA 3 19,583 19,826 Mercado a Término Rosario SA 3 14,627 14,442 Provincanje SA 3 14,506 17,253 Pampa Energía SA 1 721 531 Argencontrol SA 3 478 793 San Juan Tennis Club SA 3 437 851 Other (1) 10 6,609,877 Subtotal local 680,058 7,228,793 - Foreign Cedear Exxon Mob 1 22,559 6,298 Banco Latinoamericano de Comercio Exterior SA 1 20,957 24,266 Cedear Berkshire Hathaway Inc. 1 19,363 9,384 Cedear Pepsico 1 18,785 9,348 Cedear McDonald 1 17,874 9,425 Cedear Vista Oil & Gas 1 14,711 2,556 Cedear Wells F&C 1 11,506 6,407 Cedear Bank of America Corp. 1 9,267 6,348 Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales 3 5,646 5,415 Cedear Aztrazden 1 3,657 2,435 Other 15,075 54,469 Subtotal foreign 159,400 136,351 Total measured at fair value through profit or loss 839,458 7,365,144 Total equity instruments 839,458 7,365,144 (1) It includes the Bank’s holding in Prima Medios de Pago SA, which, on January 21, 2019 the Bank, together with the other shareholders, accepted a purchase offer made by AI ZENITH (Netherlands) B.V. (a company related to Advent International Corporation) for the acquisition of 1,933,051 common shares of par value Ps.1 each and entitled to one vote, representing 4.6775 % of its share capital, equivalent to 51% of the Bank’s capital stock in such company. On February 1, 2019, the Bank completed the transfer of such shares for a total purchase price of (in thousands) USD 64,542 out of which the Bank received on the date hereof (in thousands) USD 38,311 and the payment of the balance for an amount of (in thousands) USD 26,231 shall be deferred for 5 years as follows: (i) 30 % of such amount in pesos adjusted by Unit of Purchasing Power (UVA, for its acronym in Spanish) at a During July 2019, the process to determine the final selling price of the shares of Prisma was completed and the final price was (in thousands) USD 63,456. The difference arising from a final price lower than the estimated price was deducted from the price balance, therefore there was no need for the Bank to return any amounts received. All other payment conditions were not modified and remain in full force and effect under the terms described in this note. On October 1, 2021, the Bank, together with the other class B Shareholders of Prisma, gave notice with respect to the exercise of the existing put option and therefore started the procedure to sell the remaining 49% of the capital stock of such company. On March 18, 2022, the Bank completed the transfer of all remaining shares held in Prisma in favor of AI ZENITH (Netherlands) BV, representing 4.4941% of Prisma’s capital stock. The price of such shares is (in thousands pesos As of December 31, 2021, the holding of the Bank in Prisma (equivalent to 49%), was recorded in “Equity instruments at fair value through profit or loss”. The fair value corresponds to the final price of such shares, mentioned in the previous paragraph that was determined pursuant to proceeding contractually agreed between the parties as mentioned below. On the other hand, the parties agreed that: (i) the 40% of the outstanding balance of the sale of 51% mentioned in the first paragraph of this note was paid on March 30, 2022 and (ii) the remaining balance shall be paid in two installments, on January 31, 2026 and January 31, 2027, respectively. Finally, sellers retained the usufruct (dividends) of the shares sold to be declared by Prisma for the year ended December 31, 2018, which were collected on April 26, 2019. Besides the proportion applicable to the buyer of the dividends to be reported for the following fiscal years –with the buyer’s commitment to voting in favor of the distribution of certain minimum percentages– will be used to create a guarantee trust to repay the deferred price amount through the concession by the buyer and Prisma of a usufruct over the economic rights of the shares in favor of such trust. On March 18, 2022, an agreement updated was performed for the 100% of the shares.

Fair Value Quantitative And Q_2

Fair Value Quantitative And Qualitative Disclosures (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Fair Value Measurement of Asset and Liability	The following tables show the hierarchy in the Bank’s financial asset and liability at fair value measurement, as of December 31, 2022 and 2021: Categories of financial assets and liabilities as of December 31, 2022 Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets Cash and deposits in Banks Cash 27,612,616 Financial institutions 222,464,359 Other 12,118 Debt Securities at fair value through profit or loss 211,054,112 206,559,906 3,462,342 1,031,864 Derivative financial instruments 42,899 19,193 23,706 Repo transactions BCRA 61,929,317 Other financial assets 53,436,257 4,508,266 4,458,851 49,415 Loans and other financing To the non-financial government sector 2,206,770 Other financial institutions 927,272 To the non-financial private sector and foreign residents Overdraft 49,250,055 Documents 81,773,760 Mortgage loans 61,905,907 Pledge loans 9,581,277 Personal loans 142,529,651 Credit cards 190,779,144 Leases 1,386,801 Other (1) 58,260,228 Other debt securities 599,259,838 137,911,993 137,911,993 Financial assets delivered as guarantee 30,620,278 Equity instruments at fair value through profit or loss 839,458 154,475 684,983 Total financial assets 1,593,935,648 137,911,993 216,444,735 349,104,418 3,486,048 1,766,262 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial liabilities Deposits From the non-financial government sector 109,952,253 From the financial sector 1,653,447 From the non-financial private sector and foreign residents Checking accounts 159,123,762 Savings accounts 419,740,050 Time deposits and investment accounts 569,021,981 Other 35,903,576 Liabilities at fair value through profit or loss 526,027 526,027 Derivative financial instruments 2,371 2,371 Other financial liabilities 135,091,316 Financing received from BCRA and other financial entities 2,449,342 Issued corporate bonds 2,715,556 Subordinated corporate bonds 72,129,837 Total financial liabilities 1,507,781,120 528,398 528,398 Categories of financial assets and liabilities as of December 31, 2021 Item Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets Cash and deposits in Banks Cash 51,862,712 Financial institutions 283,816,883 Other 12,519 Debt Securities at fair value through profit or loss 63,125,824 60,387,495 562,970 2,175,359 Derivative financial instruments 2,524 771 1,753 Repo transactions BCRA 61,176,357 Other financial assets 64,463,931 4,033,290 3,972,863 60,427 Loans and other financing To the non-financial government sector 4,628,089 Other financial institutions 2,941,876 To the non-financial private sector and foreign residents Overdraft 47,516,346 Documents 82,408,943 Mortgage loans 81,213,071 Pledge loans 14,727,607 Personal loans 190,678,438 Credit cards 184,981,594 Leases 931,091 Other (1) 76,301,154 Item (contd.) Amortized cost Fair value Fair value Fair value hierarchy Level 1 Level 2 Level 3 Financial assets (contd.) Other debt securities 46,832,279 510,230,657 283,454,369 226,776,288 Financial assets delivered as guarantee 34,993,147 Equity instruments at fair value through profit or loss 7,365,144 131,468 7,233,676 Total financial assets 1,229,486,037 510,230,657 74,526,782 347,946,966 227,341,011 9,469,462 Financial liabilities Deposits From the non-financial government sector 109,868,280 From the financial sector 1,872,336 From the non-financial private sector and foreign residents Checking accounts 196,484,984 Savings accounts 360,846,573 Time deposits and investment accounts 447,350,444 Other 30,618,411 Liabilities at fair value through profit or loss 3,170,711 3,170,711 Derivative financial instruments 4,933 4,933 Other financial liabilities 131,278,389 Financing received from BCRA and other financial entities 852,660 Issued corporate bonds 5,825,893 Subordinated corporate bonds 81,762,819 Total financial liabilities 1,366,760,789 3,175,644 3,170,711 4,933 (1) Includes the total allowances to the non-financial private sector and foreign residents.
Summary of Financial Assets and Liabilities Recognized at Fair Value using the Valuation Technique	Below is the reconciliation between the amounts at the beginning and at the end of the fiscal year of the financial assets and liabilities recognized at fair value categorized as level 3: As of December 31, 2022 Reconciliation Debt instruments Other financial Equity instruments at fair value through profit or Amount at the beginning 2,175,359 60,427 7,233,676 Transfers to Level 3 Transfers from Level 3 Profit and loss (1) 731,241 5,064 (5,689,970 ) Recognition and derecognition (801,964 ) 21,061 497,804 Monetary effects (1,072,772 ) (37,137 ) (1,356,527 ) Amount at the end of the fiscal year 1,031,864 49,415 684,983 As of December 31, 2021 Reconciliation Debt instruments Other financial Equity instruments through profit or Derivative Amount at the beginning 1,112,717 76,973 15,314,079 2,888,037 Transfers to Level 3 Transfers from Level 3 Profit and loss (1) 686,775 3,562 (2,837,282 ) (2,037,074 ) Recognition and derecognition 978,699 10,002 (43,437 ) Monetary effects (602,832 ) (30,110 ) (5,199,684 ) (850,963 ) Amount at the end of the fiscal year 2,175,359 60,427 7,233,676 (1) Profit and loss are recorded in “Net gain from measurement of financial instruments at fair value through profit or loss”.
Summary of Valuation Techniques and Significant Unobservable Inputs Used in the Valuation	The following table provides quantitative information about the valuation techniques and significant unobservable inputs used in the valuation of the main of debt securities of financial trusts for which the Bank uses an internal model. Fair value of Range of inputs Level 3 Assets Valuation Significant unobservable 12/31/2022 Composition 12/31/2022 technique inputs Range of inputs Low High Unit Provisional Debt Securities of Financial Trusts 593,120 Income approach (discounted cash flow) Discount rate in pesos 69.99 83.83 % Corporate bonds 434,678 Income approach (discounted cash flow) Discount rate in pesos 76.98 86.47 % Fair value of Range of inputs Level 3 Assets Valuation Significant unobservable 12/31/2021 Composition 12/31/2021 technique inputs Range of inputs Low High Unit Provisional Debt Securities of Financial Trusts 626,600 Income approach (discounted cash flow) Discount rate in pesos 43.32 46.14 % Corporate bonds 1,543,003 Income approach (discounted cash flow) Discount rate in pesos 26.19 40.99 %
Summary of Effect of Changing the Significant Unobservable Inputs	The table below describes the effect of changing the significant unobservable inputs to reasonably possible alternatives. Sensitivity data were calculated using a number of techniques including analyzing price dispersion of different price sources, adjusting model inputs to analyze changes within the fair value methodology. 12/31/2022 12/31/2021 Favorable Unfavorable Favorable changes Unfavorable Provisional Debt Securities of Financial Trusts 1,223 (1,176 ) 300 (295 ) Corporate bonds 2,622 (2,537 ) 29,777 (27,449 )
Summary of Comparison between Fair Value and the Carrying Amount of Financial Instruments	The following table shows a comparison between the fair value and the carrying amount of financial instruments not measured at fair value as of December 31, 2022 and 2021: 12/31/2022 Composition Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in Banks 250,089,093 250,089,093 250,089,093 Repo transactions 61,929,317 61,929,317 61,929,317 Other financial assets 53,436,257 53,436,257 53,436,257 Loans and other financing 598,600,865 521,939,679 521,939,679 Other debt securities 599,259,838 511,722,746 82,669,663 96,304 594,488,713 Financial assets delivered as guarantee 30,620,278 30,620,278 30,620,278 Total 1,593,935,648 907,797,691 82,669,663 522,035,983 1,512,503,337 Financial liabilities Deposits 1,295,395,069 649,076,325 645,261,404 1,294,337,729 Other financial liabilities 135,091,316 130,781,463 4,371,904 135,153,367 Financing received from the BCRA and other financial entities 2,449,342 2,382,151 51,963 2,434,114 Issued corporate bonds 2,715,556 2,638,551 2,638,551 Subordinated corporate bonds 72,129,837 58,815,433 58,815,433 Total 1,507,781,120 782,239,939 65,877,851 645,261,404 1,493,379,194 12/31/2021 Composition Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in Banks 335,692,114 335,692,114 335,692,114 Repo transactions 61,176,357 61,176,357 61,176,357 Other financial assets 64,463,931 64,416,765 64,416,765 Loans and other financing 686,328,209 637,724,702 637,724,702 Other debt securities 46,832,279 44,550,843 1,265,887 304,156 46,120,886 Financial assets delivered as guarantee 34,993,147 34,993,147 34,993,147 Total 1,229,486,037 540,829,226 1,265,887 638,028,858 1,180,123,971 Composition 12/31/2021 Carrying Level 1 Level 2 Level 3 Fair value Financial liabilities Deposits 1,147,041,028 650,045,751 496,348,778 1,146,394,529 Other financial liabilities 131,278,389 129,516,534 2,794,914 132,311,448 Financing received from the BCRA and other financial entities 852,660 771,790 74,752 846,542 Issued corporate bonds 5,825,893 5,128,186 5,128,186 Subordinated corporate bonds 81,762,819 67,123,964 67,123,964 Total 1,366,760,789 780,334,075 75,121,816 496,348,778 1,351,804,669

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2022
Disclosure of detailed information about business combination [abstract]
Disclosure of detailed information about business combination [text block]	The fair value of the identifiable assets and liabilities of Fintech SGR and the risk fund (“Fondo de Riesgo”), as of the date of acquisition, were as follows (figures stated in terms of purchasing power at the acquisition date): Composition Fair value recognized on acquisition SGR Risk fund Assets 115,632 1,673,303 Cash and deposits in Banks 487 180,729 Debt Securities at fair value through profit or loss 1,211,953 Other financial assets 77,082 279,840 Property, plant and equipment 1,108 Deferred tax assets 7,724 Other non-financial assets 29,231 781 Liabilities 97,776 1,673,303 Other financial liabilities 1,658,508 Other non-financial liabilities 97,776 14,795 Net assets acquired at fair value 17,856

Investments in Associates and_2

Investments in Associates and Joint Arrangements (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summarized Financial Information on the Bank's Investment	The following table presents the summarized financial information on the Bank’s investment in the associate: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 127,243 173,171 Total liabilities 15,965 24,560 Shareholders’ equity 111,278 148,611 Proportional Bank’s interest 5 % 5 % Investment carrying amount 5,564 7,431 The following table presents the summarized financial information on the Bank’s interest in the associate: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 4,321,080 3,630,568 Total liabilities 446,741 306,601 Shareholders’ equity 3,874,339 3,323,967 Irrevocable capital contributions made during 2022 pending capitalization (see note 1) (4,596,480 ) Adjusted Shareholders’ equity (722,141 ) 3,323,967 Proportional Bank’s interest (see note 1) 8.9927 % 10.0197 % Equity interest (64,940 ) 333,052 Irrevocable capital contribution made in January and July 2022 (see note 1) 487,899 Investment carrying amount 422,959 333,052
Summarized Financial Information on the Bank's Investment	The following table presents the summarized financial information on the Bank’s investment in the UTE: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 1,551,310 1,381,302 Total liabilities 265,824 321,017 Shareholders’ equity 1,285,486 1,060,285 Proportional Bank’s interest 50 % 50 % Investment carrying amount 642,743 530,143 The following table presents the summarized financial information on the Bank in this company, which as explained in note 3, section 3.5 “Investment in associates and joint arrangements”, is measured at equity method plus goodwill: Summarized statement of financial position 12/31/2022 12/31/2021 Total assets 50,945 75,747 Total liabilities 8,287 7,967 Shareholders’ equity 42,658 67,780 Proportional Bank’s interest 50 % 50 % Equity interest 21,329 33,890 Goodwill 49,004 49,004 Investment carrying amount 70,333 82,894

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Changes in Property, Plant and Equipment	The changes in property, plant and equipment during the fiscal years ended on December 31, 2022 and 2021 are as follows: Item 12/31/2022 Original value at Total life in years Increases Decreases Transfers Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the fiscal At the end Cost Real property 93,362,070 50 595,519 122,169 1,368,237 9,384,580 (78,527 ) 20,995 2,047,203 11,332,261 83,871,396 Furniture and facilities 12,879,168 10 413,627 1,654 1,491,837 (181 ) 6,344,990 4 549 (145 ) 1,149,876 7,494,176 7,288,621 Machinery and equipment 18,318,136 5 2,098,953 5,590 1,052,134 (179 ) 12,646,651 (1,535 ) 5,358 (457 ) 2,692,115 15,331,416 6,132,038 Vehicles 2,602,997 5 449,948 176,501 (9,208 ) 7,739 2,134,400 (699 ) 115,344 14 263,049 2,281,420 593,555 Other 1,739 3 (911 ) 828 (1,058 ) 558 328 500 Work in progress 3,089,819 2,709,731 (4,503,132 ) 1,296,418 Right of use real property 7,353,968 5 867,251 96,195 (3,095 ) 4,104,964 59,692 (255 ) 1,395,703 5,440,720 2,681,209 Total property, plant and equipment 137,607,897 7,135,029 402,109 (600,132 ) 3,373 34,616,413 (80,757 ) 201,938 (1,901 ) 7,548,504 41,880,321 101,863,737 Item 12/31/2021 Original value at Total life in years Increases Decreases Transfers (1) Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the fiscal At the end Cost Real property 89,603,312 50 581,468 170,251 3,347,541 7,337,992 191,404 21,520 1,876,704 9,384,580 83,977,490 Furniture and facilities 11,676,005 10 378,954 3,915 828,386 (262 ) 5,253,668 261 2,039 (218 ) 1,093,318 6,344,990 6,534,178 Machinery and equipment 16,148,014 5 1,244,554 59,966 987,034 (1,500 ) 10,158,717 (1,371 ) 9,007 (984 ) 2,499,296 12,646,651 5,671,485 Vehicles 2,508,068 5 250,176 161,513 6,266 2,052,788 348 142,235 223,499 2,134,400 468,597 Other 2,591 3 614 808 (658 ) 1,199 808 (354 ) 791 828 911 Work in progress 2,465,445 4,292,728 (3,668,354 ) 3,089,819 Right of use real property 6,104,186 5 1,274,776 47,589 31,279 (8,684 ) 2,648,786 1,423 40,239 (2,628 ) 1,497,622 4,104,964 3,249,004 Total property, plant and equipment 128,507,621 8,023,270 444,042 1,532,152 (11,104 ) 27,453,150 192,065 215,848 (4,184 ) 7,191,230 34,616,413 102,991,484 (1) During the fiscal year 2021, under this item transfers were made to non-current assets held for sale.

Investment Property (Tables)

Investment Property (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Changes in Investment Property	The changes in investment property (including in “Other non-financial assets” – see note 19) during the fiscal years ended on December 31, 2022 and 2021 are as follow: Item 12/31/2022 Original Useful life Increase Decrease Transfers (1) Exchange Depreciation for the fiscal year Residual Accumulated Transfers Decrease Exchange For the At the Cost Leased properties 449,989 50 1,156 (54,526 ) 16,256 38,437 5,268 59,961 336,658 Other investment 1,370,837 50 9,976,486 26,330 (2,688,777 ) (4 ) 110,434 (5,699 ) 2,297 176,486 278,924 8,353,288 Total investment 1,820,826 9,977,642 26,330 (2,743,303 ) (4 ) 126,690 32,738 2,297 181,754 338,885 8,689,946 Item 12/31/2021 Original Useful life Increase Decrease Transfers Exchange Depreciation for the fiscal year Residual value Accumulated Transfers Decrease Exchange For the At the Cost Leased properties 647,497 50 (197,508 ) 106,305 (96,629 ) 6,580 16,256 433,733 Other investment 2,490,034 50 247,628 46,210 (1,320,485 ) (130 ) 149,274 (94,776 ) 7,571 63,507 110,434 1,260,403 Total investment 3,137,531 247,628 46,210 (1,517,993 ) (130 ) 255,579 (191,405 ) 7,571 70,087 126,690 1,694,136 (1) During the fiscal year 2022, under this item transfers were made to non-current assets held for sale.

Intangible Assets (Tables)

Intangible Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Changes in Intangible Assets	The changes in intangible assets during the fiscal years ended on December 31, 2022 and 2021 are as follow: Item 12/31/2022 Original year Useful life Increases Decreases Transfers Depreciation of the fiscal year Residual Accumulated Transfers Decrease Of the At the end Cost Licenses 9,760,068 5 1,311,705 89,994 5,970,420 3,376 1,842,469 7,816,265 3,345,502 Other intangible assets 31,680,407 5 7,299,511 33,558 (79,756 ) 19,099,090 (1,330 ) 1,314 5,675,900 24,772,346 14,094,258 Total intangible assets 41,440,475 8,611,216 33,558 10,238 25,069,510 2,046 1,314 7,518,369 32,588,611 17,439,760 Item 12/31/2021 Original of fiscal year Useful life Increases Decreases Transfers Depreciation of the fiscal year Residual the end of Accumulated Transfers Decrease Of the year At the end Cost Licenses 8,084,142 5 1,695,543 (19,617 ) 4,193,712 (660 ) 1,777,368 5,970,420 3,789,648 Other intangible 25,374,163 5 6,306,426 182 14,257,429 43 4,841,704 19,099,090 12,581,317 Total intangible 33,458,305 8,001,969 182 (19,617 ) 18,451,141 (660 ) 43 6,619,072 25,069,510 16,370,965

Other Non-Financial Assets (Tab

Other Non-Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Other Non-Financial Assets	The composition of the other non-financial assets as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Investment property (see note 17) 8,689,946 1,694,136 Advanced prepayments 2,347,616 1,617,108 Tax advances 1,230,143 855,688 Other 185,165 374,911 Total 12,452,870 4,541,843

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Amounts and Profit or Loss Related to Transactions Generated With Related Parties	The amounts balances as of December 31, 2022 and 2021 and the profit or loss for the fiscal years ended December 31, 2022, 2021 and 2020, related to transactions generated with related parties are as follows: As of December 31, 2022 Main subsidiaries (1) Associates Key Other Total Macro Bank Macro Macro Argenpay Fintech Assets Cash and deposits in Banks 1,419 1,419 Other financial assets 3,017,035 232,533 19 3,249,587 Loans and other financing (3) Overdraft 56,268 420,910 477,178 Credit cards 189,716 49,820 239,536 Lease 66,686 66,686 Personal loans 1,162 1,162 Mortgage loans 542,582 542,582 Other loans 2,113,373 151,849 1,400,121 3,665,343 Guarantee granted 1,540,021 1,540,021 Other non-financial assets Total assets 1,419 2,113,373 3,017,035 1,174,110 3,477,577 9,783,514 Liabilities Deposits 2,936,305 65,353 58,138 116 84,710 4,161,737 2,299,339 9,605,698 Liabilities at fair value through profit or loss 164,605 164,605 Other financial liabilities 51,690 12,028 63,718 Issued corporate bonds 109,275 178,907 288,182 Subordinated corporate bonds 144,549 144,549 Other non-financial liabilities 20,216 20,216 Total liabilities 3,045,580 244,260 58,138 144,665 84,710 4,213,427 2,496,188 10,286,968 Income / (loss) Interest income 4,323 293,908 1,983,298 2,281,529 Interest expense (22,970 ) (104,453 ) (69,030 ) (196,453 ) Commissions income 24,841 156 792 345 61 105,069 131,264 Commissions expense (10,647 ) (51 ) (1,143 ) (11,841 ) Other operating income 5 40 1,304,736 52 1,304,833 Credit loss expense on financial assets (374 ) (374 ) Administrative expense (585,739 ) (585,739 ) Other operating expense (14,511 ) (70,829 ) (85,340 ) Total Income / (loss) 5 14,279 156 40 1,294,881 (22,625 ) 189,465 1,361,678 2,837,879 (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel. (3) The maximum financing amount for loans and other financing as of December 31, 2022 for Macro Securities SAU, Fintech SGR, Key management personnel and other related parties amounted to 4,528,425, 2,535,472, 1,319,372 and 16,840,167, respectively. As of December 31, 2021 Main subsidiaries (1) Associates Key Other Total Macro Bank Macro Macro Argenpay Fintech Assets Cash and deposits in Banks 1,603 1,603 Other financial assets 1,477,165 290,117 281,735 2,049,017 Loans and other financing (3) Documents 55,596 55,596 Overdraft 156,620 492,704 649,324 Credit cards 139,924 105,138 245,062 Lease 55,956 55,956 Personal loans 2,776 2,776 Mortgage loans 499,837 499,837 Other loans 2,697,732 148,709 3,095,126 5,941,567 Guarantee granted 1,993,430 1,993,430 Other non-financial assets 47 47 Total assets 1,603 2,697,732 1,477,165 1,238,030 6,079,685 11,494,215 Liabilities Deposits 8 3,097,952 318,915 133,622 60 102,927 7,197,104 3,339,357 14,189,945 Financial liabilities at fair 3,169,891 3,169,891 Other financial liabilities 95,016 485,510 580,526 Subordinated corporate bonds 81,844 81,844 Other non-financial liabilities 29,963 29,963 Total liabilities 8 3,097,952 318,915 133,622 81,904 102,927 7,292,120 7,024,721 18,052,169 Income / (loss) Interest income 6,960 317,425 2,798,993 3,123,378 Interest expense (8,205 ) (33,765 ) (74,764 ) (109,111 ) (225,845 ) Commissions income 42,841 232 56 434 37 196,373 239,973 Commissions expense (699 ) (45 ) (343 ) (1,087 ) Net gain from measurement of 45,691 45,691 Other operating income 8 6,693 13,049 62 19,812 Administrative expense (468,070 ) (468,070 ) Other operating expense (144,963 ) (144,963 ) Total Income / (loss) 8 48,289 232 58,097 (33,331 ) 242,653 2,272,941 2,588,889 (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel. (3) The maximum financing amount for loans and other financing as of December 31, 2021 for Macro Securities SAU, Fintech SGR, Key management personnel and other related parties amounted to 2,720,419, 1,477,165, 1,395,627 and 11,912,135, respectively. As of December 31, 2020 Main subsidiaries (1) Associates Key Other Total Macro Macro Macro Argenpay Income / (loss) Interest income 138,247 177,940 1,868,020 2,184,207 Interest expense (1,844 ) (26,062 ) (2,627,002 ) (2,168,471 ) (4,823,379 ) Commissions income 31,569 903 262 456 181,078 214,268 Commissions expense (397 ) (691 ) (1,088 ) Net gain from measurement of financial instruments at fair value through profit or loss 52,516 52,516 Other operating income 12 3 68 83 Credit loss expense on financial assets (20,246 ) (20,246 ) Administrative expense (491,664 ) (491,664 ) Other operating expense (225,696 ) (225,696 ) Income / (loss) 12 147,726 903 3 (25,800 ) (2,449,003 ) (784,840 ) (3,110,999 ) (1) These transactions are eliminated during the consolidation process. (2) Includes close family members of the key management personnel.
Composition of Board of Directors and Key Management Personnel	Additionally, the composition of the Board of Directors and key management personnel of the Bank and its subsidiaries is as follows: Composition 12/31/2022 12/31/2021 Board of Directors 22 21 Senior managers of the key management personnel 12 12 Total 34 33

Other Financial Liabilites (Tab

Other Financial Liabilites (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Breakdown of Other Financial Liabilites	Composition 12/31/2022 12/31/2021 Credit and debit card settlement—due to merchants 73,511,478 64,371,122 Amounts payable for spot purchases of foreign currency pending settlement 16,050,423 30,215,931 Amounts payable for other spot purchases pending settlement 14,735,430 13,776,398 Amounts payable for spot purchases of government securities pending settlement 9,780,493 3,161,103 Payment orders pending to foreign exchange settlement 5,692,820 5,793,940 Collections and other transactions on account and behalf of others 2,805,941 4,736,909 Finance leases liabilities (see note 22) 1,965,258 2,766,394 Other 10,549,473 6,456,592 Total 135,091,316 131,278,389

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of quantitative information about right-of-use assets	Set out below are the carrying amounts of lease liabilities and the movements during the fiscal year: Movements 2022 2021 2020 At the beginning of the fiscal year 2,766,394 3,456,332 3,670,412 Additions 636,104 962,042 1,119,825 Accretion of interest 385,368 426,069 531,554 Difference in foreign currency 710,151 435,238 858,570 Payments (1,023,305 ) (1,505,130 ) (1,651,745 ) Monetary effects (1,509,454 ) (1,008,157 ) (1,072,284 ) At the end of the fiscal year (see note 21) 1,965,258 2,766,394 3,456,332
Summary of maturity analysis of operating lease payments	The table below shows the maturity of the lease liabilities as of December 31, 2022 and 2021: Lease liabilities Up to 1 Over 1 Over 3 Over 6 Total up to Over 12 Over 24 Total over 12 Balances as of 12/31/2022 102,002 167,767 230,466 375,032 875,267 459,239 630,752 1,089,991 Balances as of 12/31/2021 117,881 205,207 281,639 477,223 1,081,950 719,887 964,557 1,684,444
Summary of Reconciliation Between Gross Investment of Financial Leases and the Current Value of the Minimum Payments Receivables	The following table shows the reconciliation between the total gross investment of financial leases and the current value of the minimum payment receivables for such leases: 12/31/2022 12/31/2021 Current value Total gross Investment Current value Total gross Investment Up to 1 year 1,045,035 694,131 449,698 217,952 From 1 to 5 years 1,151,911 692,670 1,073,166 713,139 Total 2,196,946 1,386,801 1,522,864 931,091

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Changes in Provisions	Item Amounts at Increases Decreases Monetary 12/31/2022 Reversals Charge off For administrative, disciplinary and criminal penalties 972 (472 ) 500 Letters of credit, guarantees and other commitments (1) 687,783 597,408 (513,370 ) 771,821 Commercial claims in progress 618,540 359,718 123,645 (360,003 ) 494,610 Labor lawsuits 419,573 566,056 484,148 (235,115 ) 266,366 Pension funds—reimbursement 206,987 556,916 23,843 (221,570 ) 518,490 Other 1,287,157 877,826 541,898 (886,740 ) 736,345 Total provisions 3,221,012 2,957,924 1,173,534 (2,217,270 ) 2,788,132 Item Amounts at Increases Decreases Monetary 12/31/2021 Reversals Charge off For administrative, disciplinary and criminal penalties 2,112 81,094 491 80,987 (756 ) 972 Letters of credit, guarantees and other commitments (1) 68,213 733,472 2,476 (111,426 ) 687,783 Commercial claims in progress 2,026,171 725,219 1,666,413 (466,437 ) 618,540 Labor lawsuits 669,642 518,976 548,277 (220,768 ) 419,573 Pension funds—reimbursement 261,241 80,570 35,614 (99,210 ) 206,987 Other 825,855 1,511,860 673,328 (377,230 ) 1,287,157 Total provisions 3,853,234 3,651,191 491 3,007,095 (1,275,827 ) 3,221,012 (1) These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in note 4.
Summary of Expected Term to Settle Obligations	The expected terms to settle these obligations are as follows: Composition 12/31/2022 12/31/2022 12/31/2021 Within 12 Over 12 months For administrative, disciplinary and criminal penalties 500 500 972 Letters of credits, guarantees and other commitments (1) 771,821 771,821 687,783 Commercial claims in progress (2) 170,878 323,732 494,610 618,540 Labor lawsuits 220,529 45,837 266,366 419,573 Pension funds—reimbursement 303,631 214,859 518,490 206,987 Other 12,370 723,975 736,345 1,287,157 Total 1,479,229 1,308,903 2,788,132 3,221,012 (1) These amounts correspond to the ECL calculated for contingent transactions are mentioned in note 4. (2) See also note 50.2.

Other Non-Financial Liabiliti_2

Other Non-Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Breakdown of Other Non Financial Liabilities	The composition of other non-financial liabilities as of December 31, 2022 and 2021 is as follows: Composition 12/31/2022 12/31/2021 Withholdings 15,864,725 13,681,499 Salaries, bonuses and payroll taxes payables (see note 25) 10,968,737 12,823,688 Taxes payables 7,711,416 6,263,018 Miscellaneous payables 2,954,543 3,700,097 Retirement pension payment orders pending settlement 1,124,896 824,014 Fees payables 686,058 606,697 Dividends payables (see note 42) 51,776,837 Other 3,498,916 4,083,075 Total 42,809,291 93,758,925

Employee Benefits Payable (Tabl

Employee Benefits Payable (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Employee Benefits Payable	The table below presents the amounts of employee benefits payable as of December 31, 2022 and 2021: Short-term employee benefits 12/31/2022 12/31/2021 Salaries, bonuses and payroll taxes payables 6,274,225 6,276,869 Vacation accrual 4,694,512 6,546,819 Total short-term employee benefits 10,968,737 12,823,688

Analysis of Financial Assets _2

Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled	The following tables show the analysis of financial assets and liabilities the Bank expects to recover and settle as of December 31, 2022 and 2021: 12/31/2022 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Assets Cash and deposits in banks 250,089,093 Debt securities at fair value through profit or loss 3,606,944 23,020,407 81,818,949 82,227,649 190,673,949 13,052,363 7,327,800 20,380,163 Derivative financial instruments 8,486 15,431 18,982 42,899 Repo transactions 61,929,317 61,929,317 Other financial assets 11,450,388 34,052,024 13,881 670,485 34,736,390 11,757,745 11,757,745 Loans and other financing (1) 1,456,402 263,317,125 49,526,049 56,306,665 60,009,135 429,158,974 58,903,976 109,081,513 167,985,489 Other debt securities 524,429,286 103,215,492 4,794,898 53,209,468 685,649,144 13,647,213 37,875,474 51,522,687 Financial assets delivered as guarantee 30,620,278 Equity instruments at fair value through profit or loss 839,458 Total assets 294,455,619 887,343,182 175,791,260 143,609,979 195,446,252 1,402,190,673 85,603,552 166,042,532 251,646,084 12/31/2022 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Liabilities Deposits 640,314,252 533,536,796 104,045,528 16,006,720 1,471,095 655,060,139 6,295 14,383 20,678 Financial liabilities at fair value through profit or loss 526,027 526,027 Derivative financial instruments 1,715 656 2,371 Other financial liabilities 130,625,153 361,232 307,095 632,952 131,926,432 882,492 2,282,392 3,164,884 Financing received from the BCRA and other financial institutions 291,701 511,370 1,603,567 42,704 2,449,342 Issued corporate bonds 6,488 6,488 2,709,068 2,709,068 Subordinated corporate bonds 1,420,220 1,420,220 70,709,617 70,709,617 Total liabilities 640,314,252 664,981,392 104,925,274 19,337,602 2,146,751 791,391,019 3,597,855 73,006,392 76,604,247 12/31/2021 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 months Assets Cash and deposits in banks 335,692,114 Debt securities at fair value through profit or loss 1,525,952 1,474,529 20,176,091 19,065,153 42,241,725 11,294,313 9,589,786 20,884,099 Derivative financial instruments 2,524 2,524 Repo transactions 61,176,357 61,176,357 Other financial assets 7,874,914 49,496,919 111,957 1,528,837 51,137,713 9,484,594 9,484,594 Loans and other financing (1) 319,135 253,753,643 59,795,230 64,027,592 73,753,391 451,329,856 77,414,659 157,264,559 234,679,218 Other debt securities 274,716,307 866,320 102,867,349 87,212,086 465,662,062 83,487,292 7,913,582 91,400,874 Financial assets delivered as guarantee 34,993,147 Equity instruments at fair value through profit or loss 7,365,144 Total assets 386,244,454 640,669,178 62,248,036 188,602,393 180,030,630 1,071,550,237 72,196,264 184,252,521 356,448,785 Liabilities Deposits 638,343,581 399,889,458 96,274,539 11,568,297 903,931 508,636,225 60,388 834 61,222 Financial liabilities at fair value through profit or loss 3,170,711 3,170,711 Derivative financial instruments 4,933 4,933 Other financial liabilities 127,634,084 342,630 328,624 772,335 129,077,673 1,231,714 969,002 2,200,716 Financing received from the BCRA and other financial institutions 458,183 349,829 22,788 11,922 842,722 9,938 9,938 Issued corporate bonds 5,825,893 5,825,893 Subordinated corporate bonds 1,782,882 1,782,882 79,979,937 79,979,937 Total liabilities 638,343,581 531,152,436 96,966,998 19,533,417 1,688,188 649,341,039 1,302,040 80,949,773 82,251,813 (1) The amounts included in “without due date” are related to the non-performing portfolio.

Foreign Currency Amounts (Table

Foreign Currency Amounts (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Schedule of Foreign Currency Amount	The following tables show the amounts of assets and liabilities in foreign currency as of December 31, 2022 and 2021: 12/31/2022 12/31/2021 Total parent branches Total per currency Item US dollar Euro Real Other Total Assets Cash and deposits in banks 210,633,760 209,280,210 906,888 39,623 407,039 237,705,445 Debt securities at fair value through profit or loss 177,936,106 177,936,106 2,403,624 Other financial assets 15,674,298 15,673,799 499 11,667,552 Loans and other financing 35,940,193 35,940,193 29,871,080 From the non-financial private sector and foreign residents 35,940,193 35,940,193 29,871,080 Other debt securities 53,834,855 53,834,855 65,977,832 Financial assets delivered as guarantee 4,897,889 4,886,503 11,386 4,474,038 Equity Instruments at fair value through profit or loss 159,400 159,400 136,351 Total assets 499,076,501 497,711,066 918,773 39,623 407,039 352,235,922 Liabilities Deposits 171,020,993 170,830,412 190,581 188,175,885 Non-financial government sector 6,163,095 6,163,095 14,953,269 Financial sector 1,399,299 1,399,299 1,481,552 Non-financial private sector and foreign residents 163,458,599 163,268,018 190,581 171,741,064 Liabilities at fair value through profit or loss 526,027 526,027 246,045 Other financial liabilities 16,098,638 15,901,667 175,733 21,238 12,676,197 Financing from Central Bank and other financial Institutions 2,397,637 2,397,637 538,958 Issued corporate bonds 2,715,556 2,715,556 Subordinated corporate bonds 72,129,837 72,129,837 81,762,819 Other non-financial liabilities 54,067 54,067 78,773 Total liabilities 264,942,755 264,555,203 366,314 21,238 283,478,677

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Deferred Tax Assets and Deferred Tax Liabilities	Deferred tax assets and deferred tax liabilities in the statement of financial position are as follows: Composition 12/31/2022 12/31/2021 Deferred tax assets Loans and other financing 3,767,723 5,130,863 Provisions and employee benefits 1,547,519 2,131,922 Allowances for contingencies 895,959 894,586 Leases 333,342 342,289 Investments in other companies 62,489 Other 731,636 774,998 Total deferred tax assets 7,338,668 9,274,658 Composition 12/31/2022 12/31/2021 Deferred tax liabilities Property, plant and equipment and other non-financial assets 11,098,037 10,996,257 Intangible assets 6,062,959 5,712,777 Investments in other companies 2,398,004 Tax effects on forward sales 3,093,064 1,816,643 Other 145,942 427,045 Total deferred tax liabilities 20,400,002 21,350,726 Net deferred tax liabilities 13,061,334 12,076,068
Schedule of Changes in Net Deferred Tax Liabilities	Changes in net deferred tax assets and liabilities as of December 31, 2022 and 2021 are summarized as follows: Composition 12/31/2022 12/31/2021 Net deferred tax liabilities at beginning of the fiscal year 12,076,068 21,713,475 Loss / (Profit) for deferred taxes recognized in the statement of income 985,266 (9,637,407 ) Net deferred tax liabilities at fiscal year end 13,061,334 12,076,068
Schedule of Income Tax Expense in the Consolidated Financial Statements	The main items of income tax expense in the consolidated Financial Statements are as follows: Composition 12/31/2022 12/31/2021 12/31/2020 Current income tax expense (1) 17,384,600 11,947,717 18,717,802 Loss / (Profit) for deferred taxes 985,266 (9,637,407 ) 19,643,360 Income tax loss recorded in the statement of income 18,369,866 2,310,310 38,361,162 Income tax (profit) / loss recorded in other comprehensive income (2,447,327 ) 2,355,647 376,372 Total 15,922,539 4,665,957 38,737,534 (1) See section “Fiscal years 2019 and 2020” of this note.
Summary of Reconciliation between Income Tax and the Amounts Obtained By Applying the Current Tax Rate in Argentina to the Income Carrying Amount	The table below shows the reconciliation between income tax and the amounts obtained by applying the current tax rate in Argentina to the income carrying amount: Composition 12/31/2022 12/31/2021 12/31/2020 Income carrying amount before income tax 59,143,532 46,865,902 115,262,256 Applicable income tax rate 35 % 35 % 30 % Income tax on income carrying amount 20,700,236 16,403,066 34,578,677 Net permanent differences and other tax effects including the fiscal inflation adjustment (2,330,370 ) (14,092,756 ) 3,782,485 Total income tax 18,369,866 2,310,310 38,361,162

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of interest income	Composition 12/31/2022 12/31/2021 12/31/2020 Interest income For cash and bank deposits 400,119 25,670 376,848 For government securities 208,959,332 14,675,564 18,885,906 For debt securities 193,000 589,978 4,727,847 For loans and other financing Non-financial public sector 1,513,955 3,536,706 8,683,273 Financial public sector 535,913 1,316,788 2,975,732 Non-financial private sector Overdrafts 25,399,566 15,724,089 31,792,681 Documents 25,583,152 18,258,697 13,991,383 Mortgage loans 37,615,857 29,769,780 23,739,549 Pledge loans 2,976,314 2,071,557 1,399,622 Personal loans 89,374,385 93,771,254 96,117,390 Credit cards 40,706,936 28,693,425 33,844,187 Leases 344,679 164,127 167,700 Other 26,929,464 30,183,128 38,851,829 For repo transactions BCRA 12,635,845 16,524,972 20,498,507 Other financial institutions 648,984 102,615 281,310 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost 473,817,501 255,408,350 296,333,764 Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI From debt government securities 138,647,873 183,718,165 165,519,762 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI 138,647,873 183,718,165 165,519,762 Total 612,465,374 439,126,515 461,853,526

Interest Expense (Tables)

Interest Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Interest Expense	Composition 12/31/2022 12/31/2021 12/31/2020 Interest expense For deposits Non-financial private sector Checking accounts 15,477,783 2,563,967 5,809,585 Saving accounts 3,807,897 2,409,161 1,923,326 Time deposits and investments accounts 280,598,419 169,973,426 158,479,898 For Financing received from BCRA and other financial institutions 505,838 304,567 296,476 Composition (contd.) 12/31/2022 12/31/2021 12/31/2020 For repo transactions Other financial institutions 975,643 573,796 575,543 For other financial liabilities 851,105 47,111 180,340 Issued corporate bonds 295,443 1,679,267 4,551,115 For subordinated corporate bonds 4,628,154 6,321,129 7,050,036 Total 307,140,282 183,872,424 178,866,319

Commissions Income (Tables)

Commissions Income (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Commissions Income	Composition 12/31/2022 12/31/2021 12/31/2020 Performance obligations satisfied at a point in time Commissions related to obligations 42,688,825 39,677,960 38,203,565 Commissions related to credit cards 24,778,637 23,596,621 24,728,939 Commissions related to insurance 4,226,128 4,450,781 4,708,322 Commissions related to trading and foreign exchange transactions 1,527,054 1,701,807 1,578,214 Commissions related to securities value 1,263,515 1,477,199 1,600,914 Commissions related to loans and other financing 432,533 322,779 540,196 Commissions related to financial guarantees granted 10,385 11,527 3,406 Performance obligations satisfied over certain time period Commissions related to credit cards 407,727 716,392 1,258,287 Commissions related to trading and foreign exchange transactions 59,020 75,697 123,195 Commissions related to loans and other financing 7,186 9,377 2,151 Commissions related to obligations 1,571 2,127 2,478 Commissions related to financial guarantees granted 184 1 Total 75,402,581 72,042,451 72,749,668

Commissions Expense (Tables)

Commissions Expense (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Commissions Expense	Composition 12/31/2022 12/31/2021 12/31/2020 Commissions related to trading with debt securities 66,660 3,743 Commissions related to trading and foreign exchange transactions 249,774 298,075 345,534 Commissions paid ATM exchange 4,974,761 4,611,640 3,713,775 Checkbooks commissions and clearing houses 1,385,594 1,231,636 1,189,180 Credit cards and foreign trade commissions 736,806 732,958 771,040 Total 7,413,595 6,878,052 6,019,529

Net Gain From Measurement Of _2

Net Gain From Measurement Of Financial Instruments At Fair Value Through Profit Or Loss (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Net gain from measurement of financial instruments at fair value through profit or loss	Composition 12/31/2022 12/31/2021 12/31/2020 For measurement of financial assets at fair value through profit or loss Gain from government securities 18,344,550 32,948,560 29,628,460 Gain from private securities 19,736,146 2,421,028 2,492,791 (Loss) / Gain from derivative financial instruments Forward transactions 752,927 223,311 Put options (2,037,074 ) 1,226,165 (Loss) / Gain from other financial assets (26,383 ) (28,187 ) 7,816 Gain / (Loss) from equity instruments at fair value through profit or loss 6,750,429 (2,022,949 ) 7,419,946 (Loss) / Gain from sales or derecognition of financial assets at fair value (398,793 ) 1,392,532 102,226 For measurement of financial liabilities at fair value through profit or loss Loss from derivative financial instruments Forwards transactions (182,453 ) Total 45,158,876 32,491,457 41,100,715

Differences in Quoted Prices _2

Differences in Quoted Prices of Gold and Foreign Currency (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Difference in Quoted Prices of Gold and Foreign Currency	Composition 12/31/2022 12/31/2021 12/31/2020 Translation of foreign currency assets and liabilities into pesos 61,080,728 7,984,321 9,637,394 Income from foreign currency exchange 1,192,854 1,069,055 2,798,910 Total 62,273,582 9,053,376 12,436,304

Other Operating Income (Tables)

Other Operating Income (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Other Operating Income	Composition 12/31/2022 12/31/2021 12/31/2020 Services 9,657,167 8,395,016 8,447,468 Adjustments and interest from other receivables 2,379,227 2,179,393 2,124,241 Adjustments from other receivables with CER clauses 1,679,397 681,084 517,870 Other receivables from financial intermediation 947,942 1,833,714 1,497,314 Sale of investment properties and other non-financial assets 76,116 For derecognition or substantial modification of financial liabilities 673,265 Other 6,513,703 2,094,389 2,528,281 Total 21,177,436 15,259,712 15,788,439

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Employee Benefits Payable	Composition 12/31/2022 12/31/2021 12/31/2020 Remunerations 53,579,236 54,584,335 57,856,798 Payroll taxes 13,220,901 12,594,534 12,974,633 Compensations and bonuses to employees 8,115,316 7,611,677 5,733,506 Employee services 2,722,838 2,116,182 1,641,345 Total 77,638,291 76,906,728 78,206,282

Administrative Expenses (Tables

Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Administrative Expense	Composition 12/31/2022 12/31/2021 12/31/2020 Taxes 6,415,867 5,704,624 5,452,552 Maintenance, conservation and repair expenses 6,236,440 6,461,974 6,675,055 Armored truck, documentation and events 5,273,648 5,650,513 6,009,747 Other fees 3,778,624 3,317,564 2,611,904 Security services 3,761,984 3,972,295 4,159,323 Electricity and communications 3,464,711 3,959,287 4,495,780 Software 2,492,439 3,103,996 3,139,455 Advertising and publicity 2,374,900 1,699,823 1,269,859 Fees to directors and syndics 1,975,113 1,522,421 4,772,748 Representation, travel and transportation expenses 683,335 470,077 377,227 Insurance 412,674 529,174 501,667 Stationery and office supplies 271,787 245,587 268,472 Hired administrative services 266,705 242,991 278,103 Leases 173,521 227,280 267,226 Other 1,573,923 2,030,073 2,471,588 Total 39,155,671 39,137,679 42,750,706

Other Operating Expenses (Table

Other Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Other Operating Expense	Composition 12/31/2022 12/31/2021 12/31/2020 Turnover tax 41,332,037 35,193,119 33,093,592 From credit cards 17,189,552 14,978,007 13,388,756 Charges for other provisions 2,448,840 3,174,705 3,321,314 Deposit guarantee fund contributions 1,913,030 2,029,167 2,174,668 Other adjustments and interests for miscellaneous obligations 1,205,618 504,379 531,554 Taxes 842,900 921,221 1,587,121 Loss from sale or impairment of investments in properties and other non-financial assets 542,323 140,151 389,234 Insurance claims 436,033 174,484 185,499 Donations 420,267 57,492 495,577 From administrative, disciplinary and criminal penalties 81,094 Other 8,728,438 9,451,467 5,039,835 Total 75,059,038 66,705,286 60,207,150

Additional Disclosures in the_2

Additional Disclosures in the Statement Of Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Reconciliation of Cash and Cash Equivalents	The table below presents the reconciliation between the item “Cash and cash equivalents” in the consolidated statement of cash flows and the relevant accounting items of the statement of financial position: Reconciliation 12/31/2022 12/31/2021 12/31/2020 Cash and deposits in banks 250,089,093 335,692,114 382,135,611 Debt Securities at fair value through profit or loss 9,467 Other debt securities 498,952,883 267,023,884 391,688,599 Loans and other financing 885,642 1,000,749 1,237,032 Total 749,927,618 603,726,214 775,061,242
Summary of Additional Information on Operational Cash Flows Interest	The following table shows additional information on operational cash flows interest: Composition 12/31/2022 12/31/2021 12/31/2020 Interest paid (235,160,098 ) (240,828,233 ) (110,564,565 ) Interest collected 586,086,380 420,732,099 453,862,367 Total 350,926,282 179,903,866 343,297,802
Summary of Additional Information of Changes in Liabilities Arising from Financing Activities	The following table shows further information of changes in liabilities arising from financing activities for the year ended December 31, 2022 (lease liabilities changes are disclosed in note 22): Composition Financing Issued Subordinated Opening balance 852,660 5,825,893 81,762,819 Cash flow items Proceeds 1,954,296 2,949,563 Payments (5,096,519 ) (4,654,071 ) Non-cash flow items Movement in accrued interest 289,843 295,443 4,628,154 Derecognition or substantial modification of financial liabilities 4,466 (42,595 ) (16,004 ) Difference in quoted prices of foreign currency 965,718 1,228,130 38,797,943 Monetary effects (1,617,641 ) (2,444,359 ) (48,389,004 ) Ending balance 2,449,342 2,715,556 72,129,837

Capital Stock (Tables)

Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Bank's Subscribed and Paid-in Capital	The Bank’s subscribed and paid-in capital from January 1, 2020 to December 31, 2022, amounted to 639,413. The capital stock composition is as follows: Shares Capital stock Class Number of Votes per Issued and In treasury Paid-in As of December 31, 2022, 2021 and 2020 Registered Class A shares of common stock 11,235,670 5 11,236 11,236 Registered Class B shares of common stock 628,177,738 1 628,177 628,177 Total 2022, 2021 and 2020 639,413,408 639,413 639,413

Earnings Per Share Dividends (T

Earnings Per Share Dividends (Tables)	12 Months Ended
	Dec. 31, 2022
Text block [abstract]
Summary of Net Earnings Per Share	The following table reflects the income and shares data used in the basic earnings per share: 12/31/2022 12/31/2021 12/31/2020 Net Income attributable to controlling interest 40,766,589 44,554,136 76,900,028 Plus: Potential diluted earnings per common share (1) Net Income attributable to controlling interest adjusted as per diluted earnings 40,766,589 44,554,136 76,900,028 Weighted average of outstanding common shares for the fiscal year (in thousands) 639,413 639,413 639,413 Weighted average of outstanding common shares for the fiscal year adjusted as per dilution effect (in thousands) 639,413 639,413 639,413 Basic earnings per share (in pesos) 63.7563 69.6797 120.2666 (1) The Bank does not have any financial instrument that should be considered as dilut ed

Restricted Assets (Tables)

Restricted Assets (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Restricted Assets	As of December 31, 2022 and 2021, the following Bank’s assets are restricted: Composition 12/31/2022 12/31/2021 Cash and Deposits in Banks •  Fondo de Riesgo Fintech SGR – Deposits in other entities (1). 58 2 Subtotal Cash and Deposits in Banks 58 2 Debt securities at fair value through profit or loss and other debt securities •  Fondo de Riesgo Fintech SGR – Debt securities at fair value through profit or loss and other debt securities (1). 4,741,056 2,065,517 •  Letters of National Estate in pesos adjusted by CER – Maturity: 02/17/2023. 148,920 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033 for the minimum statutory guarantee account required for Agents to act in the new categories contemplated under Resolution No. 622/2013, as amended, of the Argentine Securities Commission (CNV). 92,856 94,847 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, securing the sectoral Credit Program of the Province of San Juan, production investment financing fund. 83,319 86,975 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, securing the regional economies Competitiveness Program – IDB loan No. 3174/OC-AR. 33,682 35,160 •  Federal Government Treasury Bonds in pesos adjusted by CER 1.40%, maturity 03/27/2023, for the contribution to the Guarantee Fund II in BYMA according to section 45, Law 26,831, and supplementary regulations established by CNV standards (NT 2013, as amended). 14,891 15,545 Subtotal debt securities at fair value through profit or loss and other debt securities 5,114,724 2,298,044 Other financial assets •  Interests derived from contributions made as protector partner (2). 2,413,559 1,485,299 •  Mutual fund shares for minimum statutory guarantee account required for Agents to act in the new categories contemplated under Resolution No. 622/2013, as amended, of the CNV. 145,451 293,643 •  Fondo de Riesgo Fintech SGR – Mutual fund shares (1). 120,502 396,548 •  Sundry debtors – Other. 8,787 9,792 •  Sundry debtors – attachment within the scope of the claim filed by the DGR against the CABA for turnover tax differences. 827 1,610 Subtotal Other financial assets 2,689,126 2,186,892 Composition (contd.) 12/31/2022 12/31/2021 Loans and other financing – non-financial private sector and foreign residents •  Fondo de Riesgo Fintech SGR – Loans and other financing (1). 5,100 4,036 Subtotal loans and other financing 5,100 4,036 Financial assets delivered as a guarantee •  Special guarantee checking accounts opened in the BCRA for transactions related to the electronic clearing houses and similar entities. 24,824,547 30,242,005 •  Guarantee deposits related to credit and debit card transactions. 4,043,563 2,567,119 •  Other guarantee deposits. 1,752,168 2,184,023 Subtotal Financial assets delivered as guarantee 30,620,278 34,993,147 Other non-financial assets •  Real property related to a call option sold. 2,456,151 421,571 •  Fondo de Riesgo Fintech SGR – Other non-financial assets (1). 12,958 654 Subtotal other non-financial assets 2,469,109 422,225 Total 40,898,395 39,904,346 (1) According to Law No . (2) As of December 31, 2022 and 2021, it is related to the risk fund Fintech SGR and Garantizar SGR. In order to keep tax benefits related to these contributions, they must be maintained between two and three years from the date they were made.

Mutual Funds Depositary Funct_2

Mutual Funds Depositary Function (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Shares Held in Mutual Funds Subscribed by Third Parties and Assets from Mutual Funds	As of December 31, 2022 Banco Macro SA, in its capacity as depositary company, holds in custody the shares in mutual funds subscribed by third parties and assets from the following mutual funds: Funds Number of shares Equity Argenfunds Abierto Pymes 3,368,464,766 13,209,510 Argenfunds Ahorro Pesos 68,665,665 1,483,665 Argenfunds Infraestructura 124,707,305 200,913 Argenfunds Liquidez 10,487,802,190 35,478,857 Argenfunds Renta Argentina 95,229,288 1,716,424 Argenfunds Renta Balanceada 714,552,012 7,640,633 Argenfunds Renta Capital 17,579,499 3,156,160 Argenfunds Renta Crecimiento 7,416,062 1,243,800 Argenfunds Renta Dinámica 55,111,867,139 3,110,104 Argenfunds Renta Fija 268,962,626 7,901,050 Argenfunds Renta Flexible 136,970,768 939,800 Argenfunds Renta Global 223,046,965 1,858,292 Argenfunds Renta Mixta 2,456,709,951 3,110,839 Argenfunds Renta Mixta Plus 1,165,105 177,582 Argenfunds Renta Pesos 204,190,813 4,657,582 Argenfunds Renta Total 548,961,979 1,311,417 Argenfunds Renta Variable 2,281,738,860 149,062 Argenfunds Retorno Absoluto 214,491,575 956,396 Pionero Acciones 13,492,368 1,665,300 Pionero Ahorro Dólares 10,920,588 1,818,596 Pionero Argentina Bicentenario 424,876,097 2,746,821 Pionero Capital 2,091,257,043 4,283,954 Pionero Desarrollo 4,815,845,697 5,869,207 Pionero Empresas FCI Abierto Pymes 204,630,659 2,329,663 Pionero FF 46,155,016 1,635,163 Pionero Gestión 1,871,950,929 5,661,357 Pionero Pesos 1,231,510,642 22,630,750 Pionero Pesos Plus 15,160,985,615 167,680,294 Pionero Renta 39,925,450 5,399,159 Pionero Renta Ahorro 242,765,317 10,689,989 Pionero Renta Ahorro Plus 811,963,183 6,338,065 Pionero Renta Balanceado 12,507,475,184 21,234,806 Pionero Renta Estratégico 702,329,083 5,867,099 Pionero Renta Fija Dólares 2,863,198 353,113 Pionero Renta Mixta I 77,051,608 870,677 Pionero Retorno 1,391,845,010 1,674,448

Accounting Items that Identif_2

Accounting Items that Identify the Compliance with Minimum Cash Requirements (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Minimum Cash Requirement Constitute by Bank	The items recognized by the Bank to constitute the minimum cash requirement effective for December 2022 are listed below, indicating the amounts as of month-end of the related items: Items Banco Macro SA Cash and deposits in Banks Amounts in BCRA accounts 143,526,540 Other debt securities Government securities computable for the minimum cash requirements 159,809,912 Financial assets delivered as guarantee Special guarantee accounts with the BCRA 24,824,547 Total 328,160,999

Corporate Bonds Issuance (Table

Corporate Bonds Issuance (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Corporate Bond Liabilities	The corporate bonds liabilities recorded by the Bank are as follows: Corporate Bonds Original value Residual face value as of 12/31/2022 12/31/2021 Subordinated Resettable – Class A USD 400,000,000 (1) USD 400,000,000 72,129,837 81,762,819 Non-subordinated – Class E USD 17,000,000 (2) USD 17,000,000 2,715,556 Non-subordinated – Class B $ 4,620,570,000 (3) 5,825,893 Total 74,845,393 87,588,712 (1) On November 4, 2016, under the abovementioned Global Program, the Bank issued Subordinated Resettable Corporate Bonds, class A, at a fixed rate of 6.750% p.a. until reset date, fully amortizable upon maturity (November 4, 2026) for a face value of USD 400,000,000 (four hundred million US dollars), under the terms and conditions set forth in the pricing supplement dated October 21, 2016. Interest is paid semiannually on May 4 and November 4 of every year and the reset date was November 4, 2021. As of the date of issuance of these consolidated Financial Statements, the reset rate was established until the maturity date at 6.643% as a result of the benchmark reset rate plus 546.3 basis points, according to the abovementioned terms and conditions. As the Bank had not exercised the option to fully or partially redeem the issuance on the reset date and under the conditions established in the pricing supplement, it was established up to maturity. On the other hand, it could be fully redeemed, not partially, and only for tax or regulatory purposes. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines. (2) On May 2, 2022, under the abovementioned Global Program, the Bank issued Class E non-subordinated simple corporate bonds not convertible into shares, for a face value of USD At any time, according to the current regulations, particularly the BCRA’s foreign exchange regulations, the Bank may opt to redeem, Class E Corporate Bonds in full, not partially, at a price equal to (a) % of the outstanding principal if the Bank decides to make the redemption from the date of issuance and settlement through the term of 9 months therefrom, including the last business day; (b) % of outstanding principal if the Bank decides to make the redemption within the term starting 9 months after the date of issuance and settlement until the Class E maturity date, in all cases, along with the additional amount and accrued and unpaid interest, excluding the redemption date. (3) On May 8, 2017, under the abovementioned On the other hand, the Bank may fully redeem the issuance for tax matters, but not partially. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines. On October 17, 2018 and October 16, 2019, the Board of Directors decided to pay off these corporate bonds for a face value of 1,229,518,000 and 501,861,000, respectively, equivalent to the amount of purchases made as of those dates. On May 9, 2022, the Bank fully paid the principal and interest for a face value of 2,889,191,000.

Off Balance Sheet Transactions

Off Balance Sheet Transactions (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Schedule of Different Off Balance Sheet Transactions	In addition to note 4, the Bank maintains different off balance sheet transactions, pursuant to the BCRA standards. Below are the amounts of the main off Balance sheet transactions as of December 31, 2022 and 2021: Composition 12/31/2022 12/31/2021 Custody of government and private securities and other assets held by third parties 724,968,797 757,383,931 Preferred and other collaterals received from customers (1) 187,502,326 234,703,412 Securities received guarantee repurchase transactions (see note 7) 68,130,397 68,389,352 Outstanding checks not yet paid 19,943,141 15,796,202 Checks already deposited and pending clearance 16,828,520 21,715,717 Written-off credits 6,501,526 9,724,143

Capital Management, Corporate_2

Capital Management, Corporate Governance Transparency Policy and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2022
Statement [LineItems]
Summary of Banks's Shareholders	As of December 31, 2022, the Bank’s shareholders are: Full name / corporate name Participating Voting Fideicomiso de Garantía JHB BMA (1) 17.28 19.65 Carballo Delfín Jorge Ezequiel 18.38 20.04 ANSES FGS Law No. 26425 28.80 26.91 Grouped shareholders (Local Stock Exchanges) 11.79 11.21 Grouped shareholders (Foreign stock exchanges) 23.75 22.19
Summary of Minimum Capital Requirements Measured on Consolidated Basis	The table below shows the minimum capital requirements measured on a consolidated basis, effective for the month of December 2022, together with the integration thereof (computable equity) as of the end of such month: Item 12/31/2022 Minimum capital requirements 105,060,980 Computable equity 515,330,432 Capital surplus 410,269,452
Summary of Allowance for Credit Losses	The following chart shows the composition of loan loss allowances according to the type of financial instrument as of December 31, 2022, and 2021: Composition 12/31/2022 12/31/2021 Loans and other financing 11,002,504 18,761,457 Loans commitment 771,821 687,783 Other financial assets 91,041 51,518 Other debt securities at amortized cost 334,996 7,311 Other debt securities at fair value through OCI 29,203 31,759 Total 12,229,565 19,539,828
Summary of Key Economic Variables or Assumptions	The following table shows the estimated values for macroeconomic variables used in the models for each scenario (base case, favorable and downside), with the assigned probability of occurrence to each scenario for the fiscal year 2023: Key Drivers ECL Assigned 2023 % % GDP growth % Base case 70 1.00 Favorable 10 2.48 Downside 20 (3.01 ) Interest rates % Base case 70 67.97 Favorable 10 58.72 Downside 20 88.19 CPI % Base case 70 107.45 Favorable 10 85.82 Downside 20 170.55
Summary of Aging Analysis of Performing Loans in Arrears	The following table discloses the risk levels score and rating arising from the Bank’s models: Category 12/31/2022 12/31/2021 Weighted PD % Gross Weighted PD % Gross Performing 1.54 % 97.32 % 2.05 % 96.76 % High grade 0.93 % 89.00 % 1.02 % 79.54 % Standard grade 5.00 % 4.44 % 5.05 % 12.44 % Sub-standard grade 11.58 % 3.88 % 11.26 % 4.78 % Past due but not impaired 29.73 % 1.86 % 30.27 % 2.33 % Impaired 100.00 % 0.82 % 100.00 % 0.91 % Total 100.00 100.00 Exposure at default (EAD) The EAD represents the exposure of a financial instrument on the date of the analysis, i.e. the level to which the Bank is exposed to credit risk in the event of a potential default by the counterparty. To calculate the EAD, segmentation is performed at product level, according to the following differentiation: • Products with no exposure certainty: in the case of revolving products (credit cards and saving accounts) in stages 1 and 2, in order to calculate the EAD, it is necessary to estimate a credit conversion factor (CCF). For these transactions, the CCF represents the average percentage of exposure increase that may be observed in a contract from measurement to default. For these products, in stage 3, no additional increase is considered in the exposure. • Products with exposure certainty: in these types of products (generally amortizable loans), future exposure is known because the counterparty cannot increase its exposure beyond what was agreed upon in the contractual schedule. Therefore, the CCF does not apply to these products, and the EAD varies at each moment in time by reflecting the amortization of the loan balance due. Loss given default (LGD) LGD is the estimated loss in the case of default. It is based on the difference between all contractual cash flows and the cash flows expected by the lender (i.e., all cash shortfalls), considering the proceeds from the realization of collateral. It is the supplement to the unit of the recovery rate; that is, the proportion not collected by the Bank with respect to the EAD. Consequently, the amount at default is compared with the present value of the amounts recovered after the date of default. LGD varies based on the type of counterparty, aging, type of claim and the existence of guarantees securing credits. It is expressed as a percentage of the loss for EAD. Just as the PDs, to assess the LGD, a distinction is made per customer in individual analyses and per product in the case of customers analyzed collectively. The Bank bases its estimates on the historical information observed regarding the recoveries obtained on customers or default transactions, discounted at the effective interest rate of such agreements and measured upon default. Once the recovery rates are obtained, this behavior is projected through the triangle method to estimate the periods with less maturity. Finally, the weighted average of the loss for each portfolio is determined. The LGDs are also amended by the macroeconomic models applied for the prospective vision. Customers analyzed on an individual basis: The Bank’s credit risk impairment assessment model is set to analyze individually all Corporate Portfolio customers, as defined by the BCRA, financial institutions, the public sector and government and private securities. To make such an assessment, some objective data were defined to analyze whether there is a SICR and to determine whether it should be reclassified to stage 2 or to stage 3 when a default is produced or expected, or whether they should remain in stage 1. Those events comprise mainly material delays in the main credit lines granted, the Bank’s legal action for the assistance granted, the petition for insolvency proceedings or bankruptcy, and past due loans with pending principal, among others. All the customers subject to the individual analysis are examined on a monthly basis to define the stage, following different criteria for each one of them: Stage 1: the customers whose individual assessment reflects the following characteristics are deemed included: • The financial instruments did not experience significant risk increases. • The customer’s cash flow analysis shows that it has the ability to meet all its obligations adequately. • It has a liquid financial position, with low level of indebtedness. • Cash flows are not subject to drastic changes in the event of major variations in the behavior of own and sector variables. • It regularly pays its obligations, even when it suffers minor and insignificant delays. This stage also includes: • The customers previously included in stages 2 or 3 who improved their credit risk indicators and meet the parameters defined for stage 1. Stage 2: this stage includes the customers that, based on the individual analysis of their payment capacity, have a SICR that is not sufficiently severe to set default as defined for stage 3. Some elements considered upon defining the existence of a significant increase in credit risk are: • Profitability, liquidity and solvency indicators that tend to weaken, or some of the indications of impairment: • There is a significant increase in payables without a consistent rise in revenues. • There is a major decline in operating margins, or existence of operating loss. • There are adverse changes in the context that exert a negative effect on future financial flows. • There is a drastic decline in demand or negative changes in the business plans. • There are significant changes in the value of the guarantees received • The arrears in payment to the Bank are due to current operating or extraordinary circumstances, and a prompt resolution is expected. This stage also includes: • The customers that, having been included in stage 3, improved their credit risk indicators and are no longer at default, but which status prevents them from being reclassified to stage 1. Stage 3: it includes the customers that, after an individual analysis, experience some of the following situations: • Significant delays in the main credit lines granted, with no agreement with the Bank. • Have been subject to complaints filed the Bank for the recovery of the assistance granted. • Filed for insolvency proceedings or went into bankruptcy • Refinance their payables systematically and have still not settled over 5% of the refinanced principal. • Cash flows analysis shows that it is highly unlikely that the customer may meet all its obligations in the agreed-upon conditions. The Credit Administration and Transactions Department analyzes all the portfolio under this approach, with special emphasis on customers in stages 2 and 3 in the previous month and those showing objective data that could evidence the existence of a SICR. The study is supplemented with the macroeconomic context and other news in relation to the performance of customers. Its staging proposal is submitted to the consideration of Corporate Risk and Credit Recovery Management Departments, which incorporate their own vision of the customer or the activity sector. The final assessment of the stage assigned to each customer is approved by the Credit Risk Management and is used as an input to estimate the ECL of the customers analyzed on an individual basis. ECL calculation for customers included in an individual analysis: Stage 1: the estimates of the customers classified in stage 1 arise from the parameters under expected credit loss models, whose characteristics are described in the previous sections on PD, EAD and LGD. Stages 2 and 3: based on the evidence gathered upon the analysis, the Credit Risk Management –considering the level of progress of collection negotiations, as well as the evidence from a potential sale of collateral received or other credit improvements making up the contractual terms– prepares three potential recovery scenarios for each credit transaction of stage 2 and 3 customers, calculating the current value of expected flows for each scenario, which are weighted in view of their probability of occurrence. The expected loss of each transaction is the difference between the book payable of each transaction and the present weighted value of expected cash flows. 52.1.2 Prospective information used in ECL models The calculation of ECL for risk impairment includes and is adjusted prospectively with respect to the portfolio behavior. To such end, the Bank examines the macroeconomics variables which have an impact on PD and LGD and designed 4 models which differ by customer type: Retail, Agro, Pymes and Commercial. The main economic variables that impact on the expected losses used to calculate ECL for each economic scenario are changes in GDP, changes in interest rates, among others. As established in IFRS 9, impact is calculated based on the different behavior scenarios of the variables; to such end, a 36-month estimate on the variables used for the models is requested from a well-known economic consulting firm. This estimate is prepared for three alternative macroeconomic scenarios, to which a likelihood of occurrence is assigned. Finally, the Bank calculates ECL by applying the alternative scenarios on a weighted basis, which are updated on a quarterly basis in each calendar quarter. The value of the macroeconomic variables used in calculating the forward-looking adjustment is restricted to econometric model calculations and the estimates of the independent consultant in relation to those variables. However, in line with the “Guidance on credit risk and accounting for expected credit losses” of the Basel Banking Supervision Committee, the Bank applies its own criterion based on experience in order to consider reasonable and sustainable prospective information in due manner (including macroeconomic factors) and, as applicable, to determine the proper level of value corrections. The following table shows the estimated values for macroeconomic variables used in the models for each scenario (base case, favorable and downside), with the assigned probability of occurrence to each scenario for the fiscal year 2023: Key Drivers ECL Assigned 2023 % % GDP growth % Base case 70 1.00 Favorable 10 2.48 Downside 20 (3.01 ) Interest rates % Base case 70 67.97 Favorable 10 58.72 Downside 20 88.19 CPI % Base case 70 107.45 Favorable 10 85.82 Downside 20 170.55 52.1.3 Overview of modified and forborne loans From a risk management point of view, once an asset is forborne or modified, the Bank’s special department for distressed assets continues to monitor the exposure until it is completely and ultimately derecognized. The amortized cost of loans modified during 2022 and the associated net modification amounted to 1,608,310 and 431,500, respectively. The Bank does not consider loans using the mandatory extensions and payment facilities provide by BCRA as part of such modified loans. The amortized cost of loans modified during 2021 and the associated net modification amounted to 4,401,417 and 722,238, respectively. 52.1.4 Additional Forward-looking allowances based on expert credit judgment Adjustment for uncertainty in external obligation restructuring At the end of the fiscal year 2021, the Bank decided to record an additional adjustment, based on expert credit judgment and on a prospective basis after estimating an incremental effect on ECL allowances in order to cover an uncertain macroeconomic scenario due to the lack of an agreement between the Argentine Government and the International Monetary Fund (IMF) to restructure the debt. As of December 31, 2021, this adjustment amounted to When the agreement with the IMF was reached and approved by the Federal Congress, the Bank began to reverse the additional ECL. As of December 31, 2022, the Bank decided that the circumstances that generated the additional adjustment ceased to exist, therefore no other adjustment was recorded for this concept. Adjustment for uncertainty about conditions of accessing loans to MIPYMES and Federal Government Securities As of December 31, 2022, the ECL were calculated with adjusted parameters considering the period November 2020 through October 2022. This adjustment determined a reduction in the default rates of MIPYMES that is explained by the application of the government policies of regulated and subsidized interest rates through financing programs to MIPYMES, which benefits the Commercial Portfolio Comparable to Consumer and MIPYMES’s natural persons from the Consumer Portfolio, enabling them to have access to loans with negative interest rates, in an growing inflationary context. As of the date of issuance of these consolidated Financial Statements, the Management considers that there is uncertainty about the conditions of the interest rate policy and the access to loans from the portfolio that was able to reduce its default rates. It is also understood that there are doubts as to whether these conditions will prevail in the future. In addition, the Bank’s Management has considered the macroeconomic environment of Argentina, including the actions performed by the Federal Government to manage its debt instruments and certain uncertainty mainly related to the Bank’s long-term holdings of Federal Government instruments. Therefore, the Bank decided to record an additional allowance for 1,837,000 that arises from (i) the difference between the ECL amount generated by the application of the adjustment for MIPYMES´s portfolio and the estimated impact that it would have on the ECL for companies on an individual basis if there is a negative change in the interest rate policy for an amount of 1,514,000 and (ii) the Management estimation related to certain Federal Government securities for an amount of 323,000. 52.1.5 Portfolio quality The table below shows the analysis by aging of performing loans in arrears (in days): Portfolio Type 12/31/2022 Delinquent, performing (in days) 0 to 31 From 32 to From 91 to From 181 to Over 360 Commercial loans 98.8 % 1.2 % 0.0 % 0.0 % 0.0 % Commercial loans comparable to consumer 99.9 % 0.1 % 0.0 % 0.0 % 0.0 % Consumer loans 100.0 % 0.0 % 0.0 % 0.0 % 0.0 % Total 99.8 % 0.2 % 0.0 % 0.0 % 0.0 % Portfolio Type 12/31/2021 Delinquent, performing (in days) 0 to 31 From 32 to From 91 to From 181 to Over 360 Commercial loans 98.9 % 0.9 % 0.0 % 0.2 % 0.0 % Commercial loans comparable to consumer 99.7 % 0.3 % 0.0 % 0.0 % 0.0 % Consumer loans 99.5 % 0.5 % 0.0 % 0.0 % 0.0 % Total 99.4 % 0.5 % 0.0 % 0.1 % 0.0 %
Summary of Risk Concentration by Industry for the Components of the Statement of Financial Position	The following table shows the loans and other financing portfolio under credit risk by industry sector, classified by risk stage and identifying the expected loss calculated under individual or collective basis: 1 2 3 12/31/2022 Collective Individual Collective Individual Loans and other financing 479,452,940 104,988,725 17,579,354 2,570,188 5,012,162 609,603,369 Non-financial public sector 213,611 1,993,184 29 111 2,206,935 Other financial entities 127 935,286 935,413 Non-financial private sector 479,239,202 102,060,255 17,579,325 2,570,188 5,012,051 606,461,021 Individuals 274,924,089 3,148,236 12,067,795 2,668,258 292,808,378 Manufacturing Industry 31,183,788 24,274,647 746,964 1,329,244 403,405 57,938,048 Agricultural and cattle industry 44,869,029 17,883,431 799,999 1,240,944 1,268,562 66,061,965 Services 65,880,196 8,552,942 2,522,295 351,183 77,306,616 Commercial activities 44,682,587 23,420,277 1,061,948 226,414 69,391,226 Exploration of mines and quarries 2,247,027 7,225,151 21,074 3,182 9,496,434 Financial intermediation 2,480,513 9,527,822 60,956 25,963 12,095,254 Construction activities 9,787,338 7,874,875 184,136 43,311 17,889,660 Electricity supply and gas 503,461 152,874 7,295 1,609 665,239 Public administration 2,496,835 104,849 20,125 2,621,809 Water supply and public sanitation 184,339 2,014 39 186,392 1 2 3 12/31/2021 Collective Individual Collective Individual Loans and other financing 514,367,442 157,218,100 17,852,932 9,225,497 6,425,695 705,089,666 Non-financial public sector 139,590 4,488,641 75 4,628,306 Other financial entities 4,086 2,944,901 2,948,987 Non-financial private sector 514,223,766 149,784,558 17,852,857 9,225,497 6,425,695 697,512,373 Individuals 323,205,610 2,745,926 10,040,814 3,296,663 339,289,013 Manufacturing Industry 31,780,091 46,464,909 845,026 3,533,350 193,016 82,816,392 Agricultural and cattle industry 40,312,462 22,054,630 3,065,295 5,692,147 1,015,275 72,139,809 Services 61,670,626 19,022,152 2,421,080 578,179 83,692,037 Commercial activities 39,999,096 27,407,746 1,011,514 304,296 68,722,652 Exploration of mines and quarries 2,312,433 12,006,425 35,904 908,802 15,263,564 Financial intermediation 2,817,845 11,867,948 94,079 10,206 14,790,078 Construction activities 8,346,506 7,923,998 221,929 93,261 16,585,694 Electricity supply and gas 643,481 290,824 25,968 3,348 963,621 Public administration 3,025,323 69,117 22,184 3,116,624 Water supply and public sanitation 110,293 22,131 465 132,889
Summary of Collateral and Other Credit Improvements	The following table shows the amounts of guarantees received for the entire portfolio as of December 31, 2022. Class of financial Maximum Fair value of collateral Total Net exposure Associated Pledges on time Deferred Mortgage on real Pledges on Pledges on Other Loans and other financing 609,603,369 1,892,396 28,716,066 39,795,825 9,011,936 3,284,991 100,749,510 183,450,724 426,152,645 11,002,504 Loans commitment 676,242,885 130,635 61,354 6,517 376,514 3,476,582 4,051,602 672,191,283 771,821 Other financial assets 53,527,298 53,527,298 91,041 Other debt Securities at amortized cost 599,594,834 599,594,834 334,996 Other debt Securities at fair value through OCI 137,911,993 137,911,993 29,203 Total 2,076,880,379 2,023,031 28,716,066 39,857,179 9,018,453 3,661,505 104,226,092 187,502,326 1,889,378,053 12,229,565 • Guarantees received for the portfolio in Stage 3 The following table shows the amounts of guarantees for the portfolio in Stage 3 as of December 31, 2022. Class of financial Maximum risk Fair value of collateral Total Net exposure Associated Pledges Deferred Mortgage on Pledges on Pledges on Other Loans and other financing 5,012,162 1,084,295 85,325 26,074 345,272 1,540,966 3,471,196 3,458,167 Total 5,012,162 1,084,295 85,325 26,074 345,272 1,540,966 3,471,196 3,458,167 • Guarantees received for the entirely portfolio The following table shows the amounts of guarantees received for the entire portfolio as of December 31, 2021. Class of financial Maximum Fair value of collateral Total Net exposure Associated Pledges on Deferred Mortgage Pledges on Pledges on Other Loans and other financing 705,089,666 2,637,950 34,658,789 63,571,524 13,880,051 3,377,363 115,127,408 233,253,085 471,836,581 18,761,457 Loans commitment 438,164,045 4,543 146,385 115,666 1,183,729 1,450,323 436,713,722 687,783 Other financial assets 64,515,449 64,515,449 51,518 Other debt Securities at amortized cost 46,839,590 46,839,590 7,311 Other debt Securities at fair value through OCI 510,230,657 510,230,657 31,759 Total 1,764,839,407 2,642,493 34,658,789 63,717,909 13,880,051 3,493,029 116,311,137 234,703,408 1,530,135,999 19,539,828 • Guarantees received for the portfolio in Stage 3 The following table shows the amounts of guarantees for the portfolio in Stage 3 as of December 31, 2021. Class of financial Maximum Fair value of collateral Total Net exposure Associated Pledges on Deferred Mortgage on Pledges on Pledges on Loans and other financing 6,425,695 613,180 161,038 29,463 1,689,672 2,493,353 3,932,342 5,150,187 Total 6,425,695 613,180 161,038 29,463 1,689,672 2,493,353 3,932,342 5,150,187
Summary of Liquidity Ratios Arising from Dividing Net Liquid Assets, Cash and Cash Equivalents by Total Deposits	The following table shows the liquidity ratios during the fiscal years 2022 and 2021, which arise from dividing net liquid assets, made up of cash and cash equivalents, by total deposits: 2022 2021 December, 31 93.65 % 87.37 % Average 93.59 % 88.63 % Max 95.25 % 92.77 % Min 92.45 % 85.50 %
Summary of Contractual Cash Flows and Other Financing	The tables below summarize the maturity of the contractual cash flows of loans and other financing, before ECL, including interest and charges to be accrued until maturity of the contract as of December 31, 2022 and 2021: Item As of December 31, 2022 Matured Remaining terms to maturity Total Up to 1 month Over 1 Over 3 Over 6 Over 12 Over 24 Non-financial government sector 108 1,354,472 574,763 104,041 186,988 292,711 172,905 2,685,988 Financial sector 49,118 66,153 558,685 203,511 305,741 93,406 1,276,614 Non-financial private sector and foreign residents 3,479,647 262,631,874 72,764,504 88,437,289 111,848,422 119,772,924 151,596,150 810,530,810 Total 3,479,755 264,035,464 73,405,420 89,100,015 112,238,921 120,371,376 151,862,461 814,493,412 Item As of December 31, 2021 Matured Remaining terms to maturity Total Up to 1 month Over 1 Over 3 Over 6 Over 12 Over 24 Non-financial government sector 451,655 1,215,393 948,547 2,397,187 930,619 5,943,401 Financial sector 498,131 1,297,578 72,892 252,966 1,419,953 261,144 3,802,664 Non-financial private sector and foreign residents 2,947,910 262,744,595 82,388,879 94,106,166 124,267,841 146,635,855 223,868,192 936,959,438 Total 2,947,910 263,694,381 84,901,850 95,127,605 126,917,994 148,986,427 224,129,336 946,705,503
Summary of Contractual Future Cash Flows of Financial Liabilities, Including Interest and Charges to be Accured	Additionally, the tables below disclose the maturity of the contractual future cash flows of the financial liabilities, including interest and charges to be accrued until maturity of the contracts, as of December 31, 2022 and 2021: Item As of December 31, 2022 Remaining terms to maturity Total Up to 1 month Over 1 month and Over 3 Over 6 Over 12 months Over 24 Deposits 1,186,832,473 113,538,635 19,753,491 1,902,154 12,295 36,840 1,322,075,888 From the non-financial government sector 107,790,689 3,384,960 1,019,697 4,497 112,199,843 From the financial sector 1,653,447 1,653,447 From the non-financial private sector and foreign residents 1,077,388,337 110,153,675 18,733,794 1,897,657 12,295 36,840 1,208,222,598 Liabilities at fair value through profit or loss 526,027 526,027 Derivative instruments 1,715 656 2,371 Other Financial Liabilities 130,773,020 426,282 387,072 736,506 1,225,622 2,830,997 136,379,499 Financing received from the Central Bank of Argentina and other financial institutions 292,382 517,458 1,616,892 44,969 2,471,701 Issued corporate bonds 9,974 9,649 19,948 2,748,859 2,788,430 Subordinated corporate bonds 2,349,534 2,349,534 4,699,067 80,135,250 89,533,385 Total 1,318,425,617 114,493,005 24,116,638 5,053,111 8,685,843 83,003,087 1,553,777,301 Item As of December 31, 2021 Remaining terms to maturity Total Up to 1 month Over 1 month and Over 3 Over 6 Over 12 months Over 24 Deposits 1,040,999,187 101,780,527 12,548,302 1,071,555 84,281 2,462 1,156,486,314 From the non-financial government sector 104,125,831 4,116,058 2,304,904 5,076 110,551,869 From the financial sector 1,872,336 1,872,336 From the non-financial private sector and foreign residents 935,001,020 97,664,469 10,243,398 1,066,479 84,281 2,462 1,044,062,109 Liabilities at fair value through profit or loss 3,170,711 3,170,711 Derivative instruments 4,933 4,933 Other Financial Liabilities 129,482,229 343,991 308,099 502,578 736,092 969,392 132,342,381 Financing received from the Central Bank of Argentina and other financial institutions 458,364 356,378 26,334 16,203 11,150 868,429 Issued corporate bonds 6,120,392 6,120,392 Subordinated corporate bonds 2,657,150 2,657,152 5,314,305 95,941,472 106,570,079 Total 1,174,110,491 102,480,896 21,665,210 4,247,488 6,145,828 96,913,326 1,405,563,239
Summary of Bank's VaR by type of Risks	As of December 31, 2022 and 2021, the Bank’s economic capital by type of risk is as follows: Economic capital (EC – in millions) 12/31/2022 12/31/2021 Interest rate risk 12,656 9,124 Currency Exchange rate risk 10,687 7,454 Price risk 12,362 3,719
Consumer [member]
Statement [LineItems]
Disclosure of internal credit grades	The following table discloses the risk levels score and rating arising from the Bank’s models: Category 12/31/2022 12/31/2021 Weighted PD % Gross Weighted PD % Gross Performing 1.54 % 97.32 % 2.05 % 96.76 % High grade 0.93 % 89.00 % 1.02 % 79.54 % Standard grade 5.00 % 4.44 % 5.05 % 12.44 % Sub-standard grade 11.58 % 3.88 % 11.26 % 4.78 % Past due but not impaired 29.73 % 1.86 % 30.27 % 2.33 % Impaired 100.00 % 0.82 % 100.00 % 0.91 % Total 100.00 100.00

Corporate Information - Additio

Corporate Information - Additional Information (Detail) - ARS ($) $ / shares in Units, $ in Thousands							12 Months Ended
	Feb. 23, 2023	Oct. 27, 2022	Oct. 04, 2022	Jul. 21, 2022	Jan. 17, 2022	Oct. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Oct. 15, 2021
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in subsidiary						24.99%
Play Digital SA [Member]
Discription Of Corporate Information [Line Items]
Face value per share		$ 1
Capital contribution in advance of future share subscription				$ 245,539	$ 130,758			$ 253,557	$ 253,557
Sale of interest in associates shares			22,112,340
Proceeds from sales of interests in associates			$ 61,889
Proportion of ownership interest in associate		9.6984%	8.9927%				8.9927%	10.0197%
Play Digital SA [Member] | Events after reporting period [member]
Discription Of Corporate Information [Line Items]
Capital contribution in advance of future share subscription	$ 347,371
Play Digital SA [Member] | Ordinary shares [member]
Discription Of Corporate Information [Line Items]
Shares acquired		104,879,045
Play Digital SA [Member] | Registered shares [Member]
Discription Of Corporate Information [Line Items]
Shares acquired		74,032,267
Fintech SGR [Member]
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in subsidiary						24.99%
Cash transferred										$ 33,488
Finova SA [Member]
Discription Of Corporate Information [Line Items]
Cash transferred						$ 50,850
Proportion of voting rights held in subsidiary						50%

Operations of the Bank - Additi

Operations of the Bank - Additional Information (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Misiones Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	$ 21,301,169	$ 17,672,411
Deposits liability related to court deposits	1,615,790	2,017,923
Salta Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	34,510,592	12,575,320
Deposits liability related to court deposits	3,456,827	4,287,043
Jujuy Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	7,776,867	16,415,761
Deposits liability related to court deposits	2,224,501	3,718,351
Banco del Tucuman SA [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	34,684,101	34,098,539
Deposits liability related to court deposits	9,263,053	9,992,623
Tucumn Provincial Government The Municipality of San Miguel De Tucumn And The Municipality of Yerba Buena [Member]
Discription Of Business And Nature Of Operation [line items]
Bank granted loans to government	$ 524,301
Tucumn Provincial Government and the Municipality of Yerba Buena [Member]
Discription Of Business And Nature Of Operation [line items]
Bank granted loans to government		$ 3,580,730

Basis for the Preparation of Fi

Basis for the Preparation of Financial Statements and Applicable Accounting Standards - Additional Information (Detail) $ in Thousands		1 Months Ended		12 Months Ended
	Oct. 01, 2021	Aug. 31, 2022 ARS ($)	Jun. 30, 2022 ARS ($)	Dec. 31, 2022 ARS ($)	Dec. 31, 2021
Basis for preparation of financial statements and applicable accounting standards [line items]
Inflation rate				94.79	50.94
Proportion of ownership interest in subsidiary	24.99%
Federal Government Bonds in Pesos [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss			$ 88,734,390
Investments maturity Date			Jul. 29, 2022
Federal Government Treasury Bonds Linked to Dollar [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Reclassification of financial assets out of measured at fair value through other comprehensive income into measured at fair value through profit or loss		$ 48,064,512
Investments maturity Date		Apr. 28, 2023
Investments Interest Rate		0.30%
Letters of National Estate in Pesos [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Investments maturity Date			Aug. 16, 2022
Class B shares [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Proportion of ownership interest in subsidiary	49.9939%
Minimum Average Term [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of participating interest				50%
Sud Asesores [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of voting equity interests acquired				100%
Equity interests of acquirer				$ 34,063

Basis for the Preparation of _4

Basis for the Preparation of Financial Statements and Applicable Accounting Standards - Summary of Bank's Equity Interest and Voting Rights (Detail) - shares	12 Months Ended
	Dec. 31, 2022		Dec. 31, 2021
Basis for preparation of financial statements and applicable accounting standards [line items]
Shares issued	639,413,408
Macro Securities SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common		Common
Shares issued	12,885,683		12,776,680
Total capital stock	100%		99.925%
Voting rights	100%		99.932%
Macro Fiducia SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common		Common
Shares issued	47,387,236		46,935,318
Total capital stock	100%		99.046%
Voting rights	100%		99.046%
Macro Fondos SGFCISA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common		Common
Shares issued	327,183		327,183
Total capital stock	100%		99.939%
Voting rights	100%		100%
Macro Bank Limited [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common		Common
Shares issued	39,816,899		39,816,899
Total capital stock	100%		99.999%
Voting rights	100%		100%
Argenpay SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common	[1]	Common
Shares issued	341,200,000	[1]	341,200,000
Total capital stock	100%	[1]	100%
Voting rights	100%	[1]	100%
Fintech SGR (Structured entity)
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	Common		Common
Shares issued	119,993		119,993
Total capital stock	24.999%		24.999%
Voting rights	24.999%		24.999%
Non-controlling interests [member] | Macro Securities SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Total capital stock for non-controlling interest			0.075%
Voting rights for non-controlling interest			0.068%
Non-controlling interests [member] | Macro Fiducia SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Total capital stock for non-controlling interest			0.954%
Voting rights for non-controlling interest			0.954%
Non-controlling interests [member] | Macro Fondos SGFCISA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Total capital stock for non-controlling interest			0.061%
Non-controlling interests [member] | Macro Bank Limited [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Total capital stock for non-controlling interest			0.001%
Non-controlling interests [member] | Fintech SGR (Structured entity)
Basis for preparation of financial statements and applicable accounting standards [line items]
Total capital stock for non-controlling interest	75.001%		75.001%
Voting rights for non-controlling interest	75.001%		75.001%
[1]On January 30 and on March 15, 2023, the Bank made irrevocable capital contributions in this company for an amount of 330,000 and 330,000, respectively.

Basis for the Preparation of _5

Basis for the Preparation of Financial Statements and Applicable Accounting Standards - Summary of Bank's Equity Interest and Voting Rights (Parenthetical) (Detail) - ARS ($) $ in Thousands	Mar. 15, 2023	Jan. 30, 2023
Argenpay SAU [Member] | Events after reporting period [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Irrevocable capital contributions	$ 330,000	$ 330,000

Basis for the Preparation of _6

Basis for the Preparation of Financial Statements and Applicable Accounting Standards - Summary of Total Assets, Liabilities and Net Shareholders Equity (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	$ 2,090,120,158	$ 1,946,567,225
Liabilities	1,577,891,283	1,479,769,834
Equity attributable to the owners of the Bank	512,144,187	466,723,603
Equity attributable to non-controlling interests	84,688	73,788
Banco Macro SA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	2,057,551,576	1,916,488,700
Liabilities	1,545,407,389	1,449,765,097
Equity attributable to the owners of the Bank	512,144,187	466,723,603
Macro Bank Limited [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	16,056,324	17,819,385
Liabilities	11,096,822	12,034,621
Equity attributable to the owners of the Bank	4,959,502	5,784,764
Macro Securities SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	33,920,825	29,383,987
Liabilities	23,422,991	22,812,220
Equity attributable to the owners of the Bank	9,991,335	6,236,163
Equity attributable to non-controlling interests	506,499	335,604
Macro Fiducia SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	197,691	238,359
Liabilities	4,926	5,591
Equity attributable to the owners of the Bank	192,765	232,768
Argenpay SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	2,534,924	2,307,368
Liabilities	1,598,066	1,353,194
Equity attributable to the owners of the Bank	936,858	954,174
Fintech SGR [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	5,311,270	2,717,603
Liabilities	5,198,348	2,627,811
Equity attributable to the owners of the Bank	112,922	89,792
Eliminations [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	(25,452,452)	(22,388,177)
Liabilities	(8,837,259)	(8,828,700)
Equity attributable to the owners of the Bank	(16,193,382)	(13,297,661)
Equity attributable to non-controlling interests	$ (421,811)	$ (261,816)

Contingent Transactions - Summa

Contingent Transactions - Summary of Contingent Transactions (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of contingent liabilities [line items]
Less: Allowance for ECL	$ (771,821)	$ (687,783)
Contingent transactions, total	675,961,482	437,714,497
Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	668,911,187	432,278,523
Guarantees granted [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	7,208,822	4,424,104
Overdraft and unused agreed commitments [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	613,294	1,699,653
Gross carrying amount [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	$ 676,733,303	$ 438,402,280

Debt Securities at Fair Value_3

Debt Securities at Fair Value Through Profit or Loss - Summary of Debt Securities at Fair Value Through Profit or Loss (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	$ 211,054,112	$ 63,125,824
Government securities [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	204,833,218	59,667,439
Government securities [member] | Other [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	6,966,936	48,832,493
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 07-21-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	58,946,978
Government securities [member] | Level 1 [member] | Federal government treasury bonds linked to dollar - Maturity: 04-28-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	56,990,201	49
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 09-29-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	21,913,191
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 06-30-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	20,739,047
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-25-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	14,667,234	7,499,991
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 02-28-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	11,476,239
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-06-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	5,841,908	3,334,906
Government securities [member] | Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount—Maturity: 01-20-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	2,969,113
Government securities [member] | Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount—Maturity: 02-17-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	2,184,546
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 05-19-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	2,137,825
Private securities [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	6,220,894	3,458,385
Private securities [member] | Other [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	1,441,097	3,122,007
Private securities [member] | Level 1 [member] | Corporate bonds Genneia SA Class 031—Maturity: 09-02-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	1,329,598
Private securities [member] | Level 1 [member] | Corporate bonds Telecom Argentina SA Class 001 - Maturity: 07-18-2026
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	276,554	78,938
Private securities [member] | Level 1 [member] | Corporate bonds Pan American Energy Argentina S.L Class 012—Maturity: 04-30-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	252,830	$ 257,440
Private securities [member] | Level 1 [member] | Corporate bonds Arcor SAIC Class 018—Maturity: 10-09-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	244,342
Private securities [member] | Level 1 [member] | Corporate bonds CT Barragan SA Class 006—Maturity: 05-16-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	189,080
Private securities [member] | Level 2 [member] | Corporate bonds Transportadora de Gas del Sur SA Class 002—Maturity: 05-02-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	708,031
Private securities [member] | Level 2 [member] | Corporate bonds Pampa Energía SA Class I—Maturity: 01-24-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	591,753
Private securities [member] | Level 2 [member] | Corporate bonds Pan American Energy Argentina S.L Class 21—Maturity: 07-21-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	335,505
Private securities [member] | Level 3 [member] | Corporate bonds Tarjeta Naranja SA Class 53 Series 01—Maturity: 04-05-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	434,678
Private securities [member] | Level 3 [member] | Debt Securities In Financial Trusts Confibono
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	$ 417,426

Debt Securities at Fair Value_4

Debt Securities at Fair Value Through Profit or Loss - Summary of Debt Securities at Fair Value Through Profit or Loss (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2022 ARS ($)
Letters of National Estate in pesos at discount Maturity on 03312023 [Member] | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	$ 200,000,000
Letters of National Estate in pesos at discount Maturity on 04282023 [Member] | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	210,000,000
Letters of National Estate in Pesos Adjusted by CER Maturity On 05192023 [Member] | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	1,145,882,575
Letters of National Estate in pesos at discount Maturity on 05312023 [Member] | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	295,000,000
Letters of National Estate in Pesos Adjusted by CER Maturity On 06162023 [Member] | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	$ 159,305,395
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 07-21-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-21-2023
Government securities [member] | Level 1 [member] | Federal government treasury bonds linked to dollar - Maturity: 04-28-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-28-2023
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 09-29-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	09-29-2023
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 06-30-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	06-30-2023
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-25-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	03-25-2023
Government securities [member] | Level 1 [member] | Federal government bonds in dual currency at discount—Maturity: 02-28-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	02-28-2024
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 03-06-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	03-06-2023
Government securities [member] | Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount—Maturity: 01-20-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	01-20-2023
Government securities [member] | Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount—Maturity: 02-17-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	02-17-2023
Government securities [member] | Level 1 [member] | Federal government treasury bonds in pesos adjusted by CER—Maturity: 05-19-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	05-19-2023
Private securities [member] | Level 1 [member] | Corporate bonds Genneia SA Class 031—Maturity: 09-02-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	09-02-2027
Private securities [member] | Level 1 [member] | Corporate bonds Telecom Argentina SA Class 001 - Maturity: 07-18-2026
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-18-2026
Private securities [member] | Level 1 [member] | Corporate bonds Pan American Energy Argentina S.L Class 012—Maturity: 04-30-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-30-2027
Private securities [member] | Level 1 [member] | Corporate bonds Arcor SAIC Class 018—Maturity: 10-09-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	10-09-2027
Private securities [member] | Level 1 [member] | Corporate bonds CT Barragan SA Class 006—Maturity: 05-16-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	05-16-2025
Private securities [member] | Level 2 [member] | Corporate bonds Transportadora de Gas del Sur SA Class 002—Maturity: 05-02-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	05-02-2025
Private securities [member] | Level 2 [member] | Corporate bonds Pampa Energía SA Class I—Maturity: 01-24-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	01-24-2027
Private securities [member] | Level 2 [member] | Corporate bonds Pan American Energy Argentina S.L Class 21—Maturity: 07-21-2025
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-21-2025
Private securities [member] | Level 3 [member] | Corporate bonds Tarjeta Naranja SA Class 53 Series 01—Maturity: 04-05-2023
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-05-2023

Debt Securities at Fair Value_5

Debt Securities at Fair Value Through Profit or Loss - Additional Information (Details) $ in Thousands	1 Months Ended
	Mar. 31, 2023 ARS ($)
Swap contract [member]
Statement [Line Items]
Gains on change in fair value of derivatives	$ 675,939

Derivative Financial Instrume_3

Derivative Financial Instruments - Summary of Notional Amounts and Fair Values of Derivative Financial Instruments (Detail) $ in Thousands, $ in Thousands	Dec. 31, 2022 ARS ($)	Dec. 31, 2022 USD ($)	Dec. 31, 2021 ARS ($)	Dec. 31, 2021 USD ($)
Disclosure of detailed information about financial instruments [line items]
Derivative assets, fair Value	$ 42,899		$ 2,524
Derivative liabilities, fair Value	2,371		4,933
Derivatives held for trading [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, notional Value	62,971		1,270
Derivative liabilities,notional Value	985		870
Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities,notional Value		$ 985		$ 870
Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, notional Value		62,971		1,270
At fair value [member] | Derivatives held for trading [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, fair Value	42,899		2,524
Derivative liabilities, fair Value	$ 2,371		$ 4,933
At fair value [member] | Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities, fair Value		2,371		4,933
At fair value [member] | Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, fair Value		$ 42,899		$ 2,524

Repo Transactions - Additional

Repo Transactions - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of repo transactions [line items]
Profit generated by the bank through repurchase transactions	$ 13,284,829	$ 16,627,587	$ 20,779,817
Losses generated by the bank through reverse repurchase transactions	975,643	573,796	$ 575,543
Financial assets off balance sheet transaction	68,130,397	68,389,352
Government Securities [member]
Disclosure of repo transactions [line items]
Reverse repurchase transactions	$ 61,929,317	$ 61,176,357

Other Financial Assets - Summar

Other Financial Assets - Summary Of Composition Of The Other Financial Assets (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other financial assets and non-financial assets [line items]
Composition	$ 57,944,523	$ 68,497,221
Sundry debtors [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	26,404,763	19,599,371
Receivables from other spot sales pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	10,245,861	13,401,002
Private securities [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	4,508,266	4,033,290
Receivables from spot sales of foreign currency pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	16,005,430	30,130,186
Receivables from spot sales of government securities pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	488,596	176,965
Other [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	382,648	1,207,925
Subtotal [Member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	58,035,564	68,548,739
Allowances [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	$ (91,041)	$ (51,518)

Loss Allowance for Expected C_3

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Exposure to Credit Risk (Detail) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 609,603,369	$ 705,089,666
Less: Allowance for ECL		(11,002,504)	(18,761,457)
Loans and receivables		$ 598,600,865	$ 686,328,209
Percentage of maximum exposure to credit risk		100%	100%
Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 108,933,970	$ 167,931,016
Percentage of maximum exposure to credit risk		100%	100%
Percentage of credit quality of loans		100%	100%
Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 500,669,399	$ 537,158,650
Percentage of maximum exposure to credit risk		100%	100%
Percentage of credit quality of loans		100%	100%
Performing [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 593,240,522	$ 682,265,682
Percentage of maximum exposure to credit risk		97.32%	96.76%
Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 107,558,913	$ 164,189,867
Percentage of credit quality of loans		98.74%	97.77%
Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 485,681,609	$ 518,075,815
Percentage of credit quality of loans		97.01%	96.45%
Performing [member] | High grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 99,350,267	$ 119,376,133
Percentage of credit quality of loans		91.20%	71.09%
Performing [member] | High grade [member] | Expected credit losses individually assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		0%	0%
Performing [member] | High grade [member] | Expected credit losses individually assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		3.50%	3.50%
Performing [member] | High grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 443,219,114	$ 441,473,621
Percentage of credit quality of loans		88.53%	82.19%
Performing [member] | High grade [member] | Expected credit losses collectively assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		0%	0%
Performing [member] | High grade [member] | Expected credit losses collectively assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		3.50%	3.50%
Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 4,269,953	$ 34,261,433
Percentage of credit quality of loans		3.92%	20.40%
Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		3.51%	3.51%
Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		7%	7%
Performing [member] | Standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 22,728,775	$ 53,474,959
Percentage of credit quality of loans		4.54%	9.95%
Performing [member] | Standard grade [member] | Expected credit losses collectively assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		3.51%	3.51%
Performing [member] | Standard grade [member] | Expected credit losses collectively assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		7%	7%
Performing [member] | Sub-standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 3,938,693	$ 10,552,301
Percentage of credit quality of loans		3.62%	6.28%
Performing [member] | Sub-standard grade [member] | Expected credit losses individually assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		7.01%	7.01%
Performing [member] | Sub-standard grade [member] | Expected credit losses individually assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		33%	33%
Performing [member] | Sub-standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 19,733,720	$ 23,127,235
Percentage of credit quality of loans		3.94%	4.31%
Performing [member] | Sub-standard grade [member] | Expected credit losses collectively assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		7.01%	7.01%
Performing [member] | Sub-standard grade [member] | Expected credit losses collectively assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		33%	33%
Past due but not impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 11,350,685	$ 16,398,289
Percentage of maximum exposure to credit risk		1.86%	2.33%
Past due but not impaired [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		33.01%	33.01%
Past due but not impaired [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		99.99%	99.99%
Past due but not impaired [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk			$ 2,253,730
Percentage of credit quality of loans			1.34%
Past due but not impaired [member] | Expected credit losses individually assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD		33.01%	33.01%
Past due but not impaired [member] | Expected credit losses individually assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD		99.99%	99.99%
Past due but not impaired [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	[1]	$ 11,350,685	$ 14,144,559
Percentage of credit quality of loans		2.27%	2.63%
Past due but not impaired [member] | Expected credit losses collectively assessed [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD	[1]	33.01%	33.01%
Past due but not impaired [member] | Expected credit losses collectively assessed [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD	[1]	99.99%	99.99%
Non-performing (Impaired) [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk			$ 4,938,276
Non-performing (Impaired) [member] | Impaired [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 1,375,057	$ 1,487,419
Percentage of credit quality of loans		1.26%	0.89%
Range PD		100%	100%
Non-performing (Impaired) [member] | Impaired [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 3,637,105
Percentage of credit quality of loans		0.72%	0.92%
Range PD		100%	100%
Impairments Stage 1 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk			$ 671,585,542
Percentage of maximum exposure to credit risk		95.87%	95.25%
Impairments Stage 1 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 104,988,725	$ 157,218,100
Percentage of maximum exposure to credit risk		96.38%	93.62%
Impairments Stage 1 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 479,452,940	$ 514,367,442
Percentage of maximum exposure to credit risk		95.76%	95.76%
Impairments Stage 1 [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 580,654,510	$ 665,422,537
Impairments Stage 1 [member] | Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		104,988,725	157,218,100
Impairments Stage 1 [member] | Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		475,665,785	508,204,437
Impairments Stage 1 [member] | Performing [member] | High grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		98,109,324	118,533,334
Impairments Stage 1 [member] | Performing [member] | High grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		441,993,511	440,700,297
Impairments Stage 1 [member] | Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		3,643,178	31,814,097
Impairments Stage 1 [member] | Performing [member] | Standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		20,309,175	51,026,570
Impairments Stage 1 [member] | Performing [member] | Sub-standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		3,236,223	6,870,669
Impairments Stage 1 [member] | Performing [member] | Sub-standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		13,363,099	16,477,570
Impairments Stage 1 [member] | Past due but not impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		3,787,155	6,163,005
Impairments Stage 1 [member] | Past due but not impaired [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	[1]	3,787,155	6,163,005
Impairments Stage 2 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 20,149,542	$ 27,078,429
Percentage of maximum exposure to credit risk		3.31%	3.84%
Impairments Stage 2 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 2,570,188	$ 9,225,497
Percentage of maximum exposure to credit risk		2.36%	5.49%
Impairments Stage 2 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 17,579,354	$ 17,852,932
Percentage of maximum exposure to credit risk		3.51%	3.32%
Impairments Stage 2 [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 12,586,012	$ 16,843,145
Impairments Stage 2 [member] | Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		2,570,188	6,971,767
Impairments Stage 2 [member] | Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		10,015,824	9,871,378
Impairments Stage 2 [member] | Performing [member] | High grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		1,240,943	842,799
Impairments Stage 2 [member] | Performing [member] | High grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		1,225,603	773,324
Impairments Stage 2 [member] | Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		626,775	2,447,336
Impairments Stage 2 [member] | Performing [member] | Standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		2,419,600	2,448,389
Impairments Stage 2 [member] | Performing [member] | Sub-standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		702,470	3,681,632
Impairments Stage 2 [member] | Performing [member] | Sub-standard grade [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		6,370,621	6,649,665
Impairments Stage 2 [member] | Past due but not impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		7,563,530	10,235,284
Impairments Stage 2 [member] | Past due but not impaired [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk			2,253,730
Impairments Stage 2 [member] | Past due but not impaired [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	[1]	7,563,530	7,981,554
Impairments Stage 3 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 5,012,162	$ 6,425,695
Percentage of maximum exposure to credit risk		0.82%	0.91%
Impairments Stage 3 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 1,375,057	$ 1,487,419
Percentage of maximum exposure to credit risk		1.26%	0.89%
Impairments Stage 3 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 3,637,105	$ 4,938,276
Percentage of maximum exposure to credit risk		0.73%	0.92%
Impairments Stage 3 [member] | Non-performing (Impaired) [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 3,637,105
Impairments Stage 3 [member] | Non-performing (Impaired) [member] | Impaired [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 1,375,057	$ 1,487,419
[1]It also

Loss Allowance for Expected C_4

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Maximum exposure to credit risk for Loans and Other Financing (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 609,603,369	$ 705,089,666
Percentage of maximum exposure to credit risk	100%	100%
Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk		$ 671,585,542
Percentage of maximum exposure to credit risk	95.87%	95.25%
Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 20,149,542	$ 27,078,429
Percentage of maximum exposure to credit risk	3.31%	3.84%
Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 5,012,162	$ 6,425,695
Percentage of maximum exposure to credit risk	0.82%	0.91%
Performing [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 593,240,522	$ 682,265,682
Percentage of maximum exposure to credit risk	97.32%	96.76%
Performing [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 580,654,510	$ 665,422,537
Performing [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	12,586,012	16,843,145
Past due but not impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 11,350,685	$ 16,398,289
Percentage of maximum exposure to credit risk	1.86%	2.33%
Past due but not impaired [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	33.01%	33.01%
Past due but not impaired [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	99.99%	99.99%
Past due but not impaired [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 3,787,155	$ 6,163,005
Past due but not impaired [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	7,563,530	10,235,284
High grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 542,569,381	$ 560,849,754
Percentage of maximum exposure to credit risk	89%	79.54%
High grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	0%	0%
High grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	3.50%	3.50%
High grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 540,102,835	$ 559,233,631
High grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	2,466,546	1,616,123
Standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 26,998,728	$ 87,736,392
Percentage of maximum exposure to credit risk	4.43%	12.44%
Standard grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	3.51%	3.51%
Standard grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	7%	7%
Standard grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 23,952,353	$ 82,840,667
Standard grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	3,046,375	4,895,725
Sub- standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 23,672,413	$ 33,679,536
Percentage of maximum exposure to credit risk	3.89%	4.78%
Sub- standard grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	7.01%	7.01%
Sub- standard grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	33%	33%
Sub- standard grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 16,599,322	$ 23,348,239
Sub- standard grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	7,073,091	10,331,297
Impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 5,012,162	$ 6,425,695
Percentage of maximum exposure to credit risk	0.82%	0.91%
Range PD	100%	100%
Impaired [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 584,441,665
Impaired [member] | Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 5,012,162	$ 6,425,695
Commercial Loans [Member]
Disclosure of internal credit grades [line items]
Percentage of credit quality of loans	100%	100%

Loss Allowance for Expected C_5

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Changes in Gross Carrying Amount and ECL Allowances (Detail) - Commercial [member] - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	$ 167,931,016	$ 218,437,652
Gross carrying amount, ending balance	108,933,970	167,931,016
Expected credit loss allowance, beginning balance	7,393,702	6,065,104
Expected credit loss allowance, ending balance	2,043,862	7,393,702
Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	110,969,473	195,616,200
Expected credit loss allowance	1,371,004	7,841,899
Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(87,795,756)	(149,782,368)
Expected credit loss allowance	(3,616,188)	(3,711,902)
Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	4,869,040	(8,972,902)
Expected credit loss allowance	(425,460)	1,853,049
Amount Written Off [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(1,796,735)
Expected credit loss allowance		(887,973)
Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(87,039,803)	(85,570,831)
Expected credit loss allowance	(2,679,196)	(3,766,475)
Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	157,218,100	200,916,176
Gross carrying amount, ending balance	104,988,725	157,218,100
Expected credit loss allowance, beginning balance	1,297,163	1,801,305
Expected credit loss allowance, ending balance	942,804	1,297,163
Impairments Stage 1 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	110,051,143	188,354,437
Expected credit loss allowance	1,075,815	3,279,398
Impairments Stage 1 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(83,250,192)	(140,692,431)
Expected credit loss allowance	(596,124)	(1,391,878)
Impairments Stage 1 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	3,784,056	(9,233,002)
Expected credit loss allowance	(69,512)	(96,662)
Impairments Stage 1 [member] | Transfers to Stage one [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	24,929	1,051
Expected credit loss allowance	15,564	23
Impairments Stage 1 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(149,925)	(2,014,633)
Expected credit loss allowance	(113,621)	(1,634,225)
Impairments Stage 1 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(82,689,386)	(80,113,498)
Expected credit loss allowance	(666,481)	(660,798)
Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	9,225,497	12,926,836
Gross carrying amount, ending balance	2,570,188	9,225,497
Expected credit loss allowance, beginning balance	4,892,299	1,962,682
Expected credit loss allowance, ending balance	332,114	4,892,299
Impairments Stage 2 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	918,330	7,261,763
Expected credit loss allowance	295,189	4,562,501
Impairments Stage 2 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(3,486,405)	(6,547,588)
Expected credit loss allowance	(2,150,293)	(963,890)
Impairments Stage 2 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	482,144	353,631
Expected credit loss allowance	(515,977)	1,838,541
Impairments Stage 2 [member] | Transfers to Stage one [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(24,929)	(1,051)
Expected credit loss allowance	(15,564)	(23)
Impairments Stage 2 [member] | Transfers to Stage two [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		255,556
Expected credit loss allowance		57,010
Impairments Stage 2 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,602,141)	(324,031)
Expected credit loss allowance	(1,064,701)	(72,305)
Impairments Stage 2 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(2,942,308)	(4,699,619)
Expected credit loss allowance	(1,108,839)	(2,492,217)
Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	1,487,419	4,594,640
Gross carrying amount, ending balance	1,375,057	1,487,419
Expected credit loss allowance, beginning balance	1,204,240	2,301,117
Expected credit loss allowance, ending balance	768,944	1,204,240
Impairments Stage 3 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,059,159)	(2,542,349)
Expected credit loss allowance	(869,771)	(1,356,134)
Impairments Stage 3 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	602,840	(93,531)
Expected credit loss allowance	160,029	111,170
Impairments Stage 3 [member] | Transfers to Stage two [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(255,556)
Expected credit loss allowance		(57,010)
Impairments Stage 3 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	1,752,066	2,338,664
Expected credit loss allowance	1,178,322	1,706,530
Impairments Stage 3 [member] | Amount Written Off [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(1,796,735)
Expected credit loss allowance		(887,973)
Impairments Stage 3 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,408,109)	(757,714)
Expected credit loss allowance	$ (903,876)	$ (613,460)

Loss Allowance for Expected C_6

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Exposures Gross of Impairment Allowances (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 599,594,834	$ 46,839,590
Percentage of maximum expose to credit risk	100%	100%
Local government securities and Central Bank of Argentina Bills and Notes [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 598,247,462	$ 46,323,989
Percentage of maximum expose to credit risk	99.78%	98.90%
Corporate Bonds [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 1,039,008	$ 168,471
Percentage of maximum expose to credit risk	0.17%	0.36%
Financial Trust [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 308,364	$ 347,130
Percentage of maximum expose to credit risk	0.05%	0.74%
Impairments Stage 1 [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 599,594,834	$ 46,839,590
Percentage of maximum expose to credit risk	100%	100%
Impairments Stage 1 [member] | Local government securities and Central Bank of Argentina Bills and Notes [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 598,247,462	$ 46,323,989
Impairments Stage 1 [member] | Corporate Bonds [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	1,039,008	168,471
Impairments Stage 1 [member] | Financial Trust [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 308,364	$ 347,130

Loss Allowance for Expected C_7

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Credit Quality and the Maximum Exposure to Credit Risk based on the Bank's Internal Credit Rating System and Year-end Stage Classification (Detail) - Consumer [member] - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	$ 537,158,650	$ 567,633,537
Gross carrying amount, ending balance	500,669,399	537,158,650
Expected credit loss allowance, beginning balance	11,367,755	23,125,942
Expected credit loss allowance, ending balance	8,958,642	11,367,755
Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	296,910,195	380,682,631
Expected credit loss allowance	6,037,335	8,615,067
Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(100,479,865)	(189,086,361)
Expected credit loss allowance	(2,379,662)	(8,307,740)
Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	99,719,701	53,733,864
Expected credit loss allowance	2,033,123	(5,168,263)
Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(2,797,628)	(2,167,628)
Expected credit loss allowance	(1,775,444)	(1,106,343)
Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(329,841,654)	(273,637,393)
Expected credit loss allowance	(6,324,465)	(5,790,908)
Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	514,367,442	530,585,897
Gross carrying amount, ending balance	479,452,940	514,367,442
Expected credit loss allowance, beginning balance	5,466,642	13,616,288
Expected credit loss allowance, ending balance	4,457,996	5,466,642
Stage 1 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	288,490,127	369,226,413
Expected credit loss allowance	5,098,116	7,366,506
Stage 1 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(96,459,896)	(174,000,395)
Expected credit loss allowance	(1,255,647)	(4,410,015)
Stage 1 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	96,766,304	55,039,746
Expected credit loss allowance	(503,386)	(7,721,698)
Stage 1 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	6,163,988	12,852,151
Expected credit loss allowance	697,130	2,482,521
Stage 1 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(10,086,276)	(11,600,897)
Expected credit loss allowance	(212,325)	(548,726)
Stage 1 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(3,693,933)	(5,413,498)
Expected credit loss allowance	(1,752,493)	(2,499,984)
Stage 1 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(276,975)	(294,800)
Expected credit loss allowance	(16,666)	(33,470)
Stage 1 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(315,817,841)	(262,027,175)
Expected credit loss allowance	(3,063,375)	(2,784,780)
Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	17,852,932	32,733,729
Gross carrying amount, ending balance	17,579,354	17,852,932
Expected credit loss allowance, beginning balance	1,955,166	6,935,515
Expected credit loss allowance, ending balance	1,811,423	1,955,166
Stage 2 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	8,420,068	11,456,218
Expected credit loss allowance	939,219	1,248,561
Stage 2 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(3,043,530)	(13,763,462)
Expected credit loss allowance	(364,153)	(3,103,316)
Stage 2 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	2,667,728	(819,838)
Expected credit loss allowance	952,100	284,584
Stage 2 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(6,037,876)	(12,593,668)
Expected credit loss allowance	(593,329)	(2,322,945)
Stage 2 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	10,262,716	11,752,016
Expected credit loss allowance	314,878	629,826
Stage 2 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(782,064)	(1,261,765)
Expected credit loss allowance	(139,670)	(493,121)
Stage 2 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(516,975)	(555,723)
Expected credit loss allowance	(114,855)	(227,944)
Stage 2 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(11,243,645)	(9,094,575)
Expected credit loss allowance	(1,137,933)	(995,994)
Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	4,938,276	4,313,911
Gross carrying amount, ending balance	3,637,105	4,938,276
Expected credit loss allowance, beginning balance	3,945,947	2,574,139
Expected credit loss allowance, ending balance	2,689,223	3,945,947
Stage 3 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(976,439)	(1,322,504)
Expected credit loss allowance	(759,862)	(794,409)
Stage 3 [member] | Other Changes [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	285,669	(486,044)
Expected credit loss allowance	1,584,409	2,268,851
Stage 3 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(126,112)	(258,483)
Expected credit loss allowance	(103,801)	(159,576)
Stage 3 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(176,440)	(151,119)
Expected credit loss allowance	(102,553)	(81,100)
Stage 3 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	4,475,997	6,675,263
Expected credit loss allowance	1,892,163	2,993,105
Stage 3 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(2,003,678)	(1,317,105)
Expected credit loss allowance	(1,643,923)	(844,929)
Stage 3 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(2,780,168)	(2,515,643)
Expected credit loss allowance	$ (2,123,157)	$ (2,010,134)

Loss Allowance for Expected C_8

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of carrying amount [Line Items]
Contractual amount outstanding on loans and other facilities written off by bank	$ 6,501,526	$ 9,724,143
Estimated expected credit loss due to uncertain scenario	1,837,000
Allowance for expected credit losses	(771,821)	(687,783)
Financial assets at fair value through other comprehensive income, category [member]
Disclosure of carrying amount [Line Items]
Transfers in or out of level3 of fair value hierarchy assets	0	0
Transfer to stage one exposure [Member]
Disclosure of carrying amount [Line Items]
Expected credit loss allowance	49,643
Transfer to stage two exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	5,793,518
Transfer to stage three exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	56,681
Expected credit loss allowance	253
Government securities [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	29,203	31,759
Other Financial Assets [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	91,041	51,518
Transfers in or out of level3 of fair value hierarchy assets	0	0
Bank Loan [member]
Disclosure of carrying amount [Line Items]
Loan Portfolio Sales Profits	169,632	176,664
Corporate Bonds [Member]
Disclosure of carrying amount [Line Items]
Expected credit losses	555	1,032
Financial Trust [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	241	25
Local Government Securities [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	334,200	6,254
Undrawn Commitments Of Credit Cards And checking Accounts [Member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	726,301	649,157
Undrawn Commitments Of Credit Cards And checking Accounts [Member] | Transfer to stage one exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	(5,850,199)
Undrawn Commitments Of Credit Cards And checking Accounts [Member] | Transfer to stage two exposure [Member]
Disclosure of carrying amount [Line Items]
Expected credit loss allowance	(49,896)
Contingent liability for guarantees [member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	45,447	32,783
Overdraft and unused agreed commitments [member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	$ 73	$ 5,843

Loss Allowance for Expected C_9

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Detailed Information of Exposures and Gross Carrying Impairment Allowance of Government Securities at Fair Value (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 137,911,993	$ 510,230,657
Percentage of impairment allowances exposures of government securities gross carry forward	100%	100%
Stage 1
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 137,911,993	$ 510,230,657
Percentage of impairment allowances exposures of government securities gross carry forward	100%	100%
Local Government Securities [member] | Financial assets at fair value through other comprehensive income, category [member]
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 130,480,681	$ 243,206,773
Percentage of impairment allowances exposures of government securities gross carry forward	94.61%	47.67%
Local Government Securities [member] | Stage 1 | Financial assets at fair value through other comprehensive income, category [member]
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 130,480,681	$ 243,206,773
Central Bank of Argentina Bills [member]
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities		$ 259,017,957
Percentage of impairment allowances exposures of government securities gross carry forward		50.76%
Central Bank of Argentina Bills [member] | Stage 1
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities		$ 259,017,957
Foreign Government securities [member]
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 7,431,312	$ 8,005,927
Percentage of impairment allowances exposures of government securities gross carry forward	5.39%	1.57%
Foreign Government securities [member] | Stage 1
Disclosure In Tabular Form Of Exposures Gross Of Impairment Allowances By Stage In Respect Of Government Securities At Fair Value Through Other Comprehensive Income [Line Items]
Impairment losses exposures and gross carrying amount of government securities	$ 7,431,312	$ 8,005,927

Loss Allowance for Expected _10

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets [Line Items]
Impairment losses exposures and gross carrying amount of other financial assets	$ 53,527,298	$ 64,515,449
Percentage of impairment allowances exposures of other financial assets gross carry forward	100%	100%
Stage 1
Disclosure Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets [Line Items]
Impairment losses exposures and gross carrying amount of other financial assets	$ 53,527,298	$ 64,515,449
Percentage of impairment allowances exposures of other financial assets gross carry forward	100%	100%
Other Financial Assets [Member]
Disclosure Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets [Line Items]
Impairment losses exposures and gross carrying amount of other financial assets	$ 53,527,298	$ 64,515,449
Percentage of impairment allowances exposures of other financial assets gross carry forward	100%	100%
Other Financial Assets [Member] | Stage 1
Disclosure Of Detailed Information Of Exposures And Gross Carrying Impairment Allowance Of Other Financial Assets [Line Items]
Impairment losses exposures and gross carrying amount of other financial assets	$ 53,527,298	$ 64,515,449

Loss Allowance for Expected _11

Loss Allowance for Expected Credit Losses On Credit Exposures Not Measured at Fair Value Through Profit or Loss - Summary of Detailed Information about Contingent Transaction Exposures Gross of Impairment Allowances by Stage (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 676,242,885	$ 438,164,045
Contingent transaction gross of impairment allowance percentage	100%	100%
Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 668,911,187	$ 432,278,523
Contingent transaction gross of impairment allowance percentage	98.92%	98.65%
Guarantees granted [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 7,171,911	$ 4,373,278
Contingent transaction gross of impairment allowance percentage	1.06%	1%
Overdraft and unused agreed commitments [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 159,787	$ 1,512,244
Contingent transaction gross of impairment allowance percentage	0.02%	0.35%
Impairments Stage 1 [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 665,444,246	$ 434,589,022
Contingent transaction gross of impairment allowance percentage	98.40%	99.20%
Impairments Stage 1 [member] | Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 658,112,548	$ 428,815,172
Impairments Stage 1 [member] | Guarantees granted [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	7,171,911	4,261,606
Impairments Stage 1 [member] | Overdraft and unused agreed commitments [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	159,787	1,512,244
Impairments Stage 2 [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 10,797,137	$ 3,568,434
Contingent transaction gross of impairment allowance percentage	1.60%	0.80%
Impairments Stage 2 [member] | Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 10,797,137	$ 3,456,762
Impairments Stage 2 [member] | Guarantees granted [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance		111,672
Impairments Stage 3 [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 1,502	$ 6,589
Contingent transaction gross of impairment allowance percentage	0%	0%
Impairments Stage 3 [member] | Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 1,502	$ 6,589

Other Debt Securities - Summary

Other Debt Securities - Summary of Other Debt Securities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	$ 137,911,993	$ 510,230,657
Total Other debt securities measured at cost amortized	599,259,838	46,832,279
Total Other debt securities	737,171,831	557,062,936
Foreign Government securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	7,431,312	8,005,927
Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	130,480,681	243,206,773
Total Other debt securities measured at cost amortized	49,442,214	46,317,735
Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		259,017,957
Total Other debt securities measured at cost amortized	536,365,116
Central Bank of Argentina Notes [Member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	12,105,932
Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	1,346,576	514,544
Other Government securities | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	460,401	216,097,027
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-04-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		41,921,012
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-27-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		36,776,261
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-18-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		36,305,152
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-11-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		34,527,730
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-13-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		34,092,263
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-25-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		32,241,669
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-06-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		30,950,258
Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-20-2022 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		12,203,612
US Treasury Bill – Maturity: 01-20-2022 | Foreign Government securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income		8,005,927
Debt Securities in Financial Trusts Secubono Series 209 Class A - Maturity: 05-30-2022 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		60,149
Treasury bills of Province of Neuquén Series 4 Class 1 in pesos - Maturity: 02-28-2022 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		89,310
Treasury bills of Province of Río Negro Series 2 Class 1 - Maturity: 06-15-2022 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		377,074
Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2022 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		425,779
Treasury bills of Province of Neuquén Series 1 Class 1 - Maturity: 04-07-2022 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		607,203
Other private securities [member] | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		210,017
Corporate Bonds YPF SA Class 043 - Maturity: 10-21-2023 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	34,863	108,511
US Treasury Bill – Maturity: 01-10-2023 | Foreign Government securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	3,894,153
US Treasury Bill – Maturity: 01-17-2023 | Foreign Government securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	2,652,942
US Treasury Bill – Maturity: 01-19-2023 | Foreign Government securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	884,217
Corporate Bonds Vista Energy Argentina SAU Class 13 - Maturity: 08-08-2024 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	521,919
Corporate Bonds Vista Oil & Gas Argentina SAU Class 15 - Maturity: 01-20-2025 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	481,671
Debt Securities in Financial Trusts Confibono Series 65 Class A - Maturity: 07-20-2023 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	116,483
Debt Securities in Financial Trusts Secubono Series 221 Class A - Maturity: 07-28-2023 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	90,941
Debt Securities in Financial Trusts Secubono Series 222 Class A - Maturity: 08-28-2023 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	75,880
Debt Securities in Financial Trusts Secubono Series 219 Class A - Maturity: 04-28-2023 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	24,819
Debt Securities in Financial Trusts Red Surcos Series 020 Class A - Maturity: 07-15-2022 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		83,953
Corporate Bonds Banco Santander Rio SA Class 021 - Maturity: 01-26-2022 | Private securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		51,914
Liquidity Letters of Central Bank of Argentina In Pesos Maturity: 01-03-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	62,250,767
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-24-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	62,080,786
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-05-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	62,003,011
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-26-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	61,833,224
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-10-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	61,386,248
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-12-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	61,141,456
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-17-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	60,533,736
Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-19-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	60,292,343
Internal Letters of BCRA Exchange Rate of Reference to Rate 0 Maturity: 09-20-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	3,796,524
Internal Letters of BCRA Exchange Rate of Reference to Rate 0 Maturity: 09-22-2023 | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	3,660,475
Other Central Bank of Argentina Bills [Member] | Central Bank of Argentina Bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	37,386,546
Liquidity Notes of Central Bank of Argentina in Pesos Maturity: 01-04-2023 | Central Bank of Argentina Notes [Member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	12,105,932
Bonds of treasury of federal government in pesos - Maturity: 05-23-2027 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	40,161,419
Bonds of treasury of federal government in pesos Badlar x 0.7 - Maturity: 11-23-2027 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	8,374,568
Debt Securities of Province of Rio Negro In Pesos Maturity: 04-12-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	200,333
Treasury Bills of Province of Rio Negro Series2 Cin Pesos Maturity: 06-15-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	198,999
Bonds of treasury of federal government in pesos at 22% - Maturity: 05-21-2022 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		44,300,564
Discount Bonds Denominated in Pesos Maturity12-31-2033 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	506,895	517,805
Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities	137,911,993	283,454,369
Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount - Maturity: 02-17-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	44,938,818
Level 1 [member] | Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-25-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	34,466,456	20,285,891
Level 1 [member] | Letters of National Estate in pesos adjusted by CER at discount - Maturity: 01-20-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	13,323,179
Level 1 [member] | Letters of National treasury in pesos at discount - Maturity: 02-28-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	11,626,524
Level 1 [member] | Letters of National treasury in pesos at discount - Maturity: 03-31-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	10,732,116
Level 1 [member] | Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 08-13-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	8,802,301	6,030,797
Level 1 [member] | Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 05-19-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	2,849,299
Level 1 [member] | Letters of National Estate in pesos at discount - Maturity: 04-28-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	1,406,688
Level 1 [member] | Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-06-2023 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	1,354,629
Level 1 [member] | Bonds of federal government in dollars Step up - Maturity: 07-09-2030 | Local Government Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at fair value through other comprehensive income	$ 520,270	$ 793,058

Other Debt Securities - Summa_2

Other Debt Securities - Summary of Other Debt Securities (Parenthetical) (Detail) - ARS ($) $ in Thousands	1 Months Ended		12 Months Ended
	Mar. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Swap contract [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Gains on change in fair value of derivatives	$ 675,939
Other debt securities [member] | Swap contract [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Losses on change in fair value of derivatives	233,960
Gains on change in fair value of derivatives		$ 979,729
Corporate Bonds YPF SA Class 043 - Maturity: 10-21-2023 | Level 2 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			10-21-2023
Debt Securities in Financial Trusts Secubono Series 209 Class A - Maturity: 05-30-2022 | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			05-30-2022
Letters of National Estate in pesos adjusted by CER – Maturity: 02-17-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value		20,900,000,000
Letters of National Estate in pesos adjusted by CER – Maturity: 01-20-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value		290,000,000
Letters of National Estate in pesos to discount – Maturity: 02-28-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value		$ 12,893,000,000
Letters of National treasury in pesos to discount – Maturity: 06-30-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value	26,640,975,851
Letters of National Estate in pesos adjusted by CER – Maturity: 06-16-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value	4,516,000,000
Letters of National Estate in pesos adjusted by CER – Maturity: 05-19-2023 | Other debt securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt instrument face value	$ 1,759,369,713
Corporate Bonds Vista Energy Argentina SAU Class 13 - Maturity: 08-08-2024 | Level 1 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			08-08-2024
Corporate Bonds Vista Oil & Gas Argentina SAU Class 15 - Maturity: 01-20-2025 | Level 2 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-20-2025
Debt Securities in Financial Trusts Confibono Series 65 Class A - Maturity: 07-20-2023 | Level 2 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			07-20-2023
Debt Securities in Financial Trusts Secubono Series 221 Class A - Maturity: 07-28-2023 | Level 2 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			07-28-2023
Debt Securities in Financial Trusts Secubono Series 222 Class A - Maturity: 08-28-2023 | Level 3 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			08-28-2023
Debt Securities in Financial Trusts Secubono Series 219 Class A - Maturity: 04-28-2023 | Level 3 [member] | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			04-28-2023
Debt Securities in Financial Trusts Red Surcos Series 020 Class A - Maturity: 07-15-2022 | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			07-15-2022
Corporate Bonds Banco Santander Rio SA Class 021 - Maturity: 01-26-2022 | Private Securities [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-26-2022
Foreign Government securities [member] | US Treasury Bill – Maturity: 01-20-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-20-2022
Foreign Government securities [member] | US Treasury Bill – Maturity: 01-10-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-10-2023
Foreign Government securities [member] | US Treasury Bill – Maturity: 01-17-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-17-2023
Foreign Government securities [member] | US Treasury Bill – Maturity: 01-19-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-19-2023
Local Government Securities [member] | Federal government treasury bonds in pesos adjustment by CER - Maturity: 08-13-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			08-13-2023
Local Government Securities [member] | Bonds of treasury of federal government in pesos adjusted by CER - Maturity: 03-25-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			03-25-2023
Local Government Securities [member] | Treasury bills of Province of Neuquén Series 1 Class 1 - Maturity: 04-07-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			04-07-2022
Local Government Securities [member] | Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			04-12-2022
Local Government Securities [member] | Treasury bills of Province of Neuquén Series 4 Class 1 in pesos - Maturity: 02-28-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			02-28-2022
Local Government Securities [member] | Letters of National Estate in pesos adjusted by CER at discount - Maturity: 02-17-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			02-17-2023
Local Government Securities [member] | Letters of National treasury in pesos to discount - Maturity: 02-28-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			02-28-2023
Local Government Securities [member] | Letters of National treasury in pesos to discount - Maturity: 03-31-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			03-31-2023
Local Government Securities [member] | Federal government treasury bonds in pesos adjusted by CERMaturity 05192023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			05-19-2023
Local Government Securities [member] | Letters Of National Estate In Pesos at Discount Maturity 04282023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			04-28-2023
Local Government Securities [member] | Federal government treasury bonds in pesos adjusted by CERMaturity 03062023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			03-06-2023
Local Government Securities [member] | Bonds Of Federal Government In Dollars Step Up Maturity 07092030 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			07-09-2030
Local Government Securities [member] | Letters of National Estate in pesos adjusted by CER at discount - Maturity: 01-20-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-20-2023
Local Government Securities [member] | Bonds of treasury of federal government in pesos - Maturity: 05-23-2027
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			05-23-2027
Local Government Securities [member] | Bonds of treasury of federal government in pesos Badlar x 0.7 - Maturity: 11-23-2027
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			11-23-2027
Local Government Securities [member] | Discount bonds denominated in pesos at 5.83% - Maturity: 12-31-2033
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			12-31-2033
Local Government Securities [member] | Debt securities of Province of Río Negro in pesos - Maturity: 04-12-2023
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			04-12-2023
Local Government Securities [member] | Bonds of treasury of federal government in pesos at 22% - Maturity: 05-21-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			05-21-2022
Local Government Securities [member] | Treasury bills of Province of Río Negro Series 02 in pesos - Maturity: 06-15-2023
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			06-15-2023
Local Government Securities [member] | Treasury bills of Province of Río Negro Series 02 Class 01 - Maturity: 06-15-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			06-15-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-04-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-04-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-27-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-27-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-18-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-18-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-11-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-11-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-13-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-13-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-25-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-25-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-06-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-06-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-20-2022
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-20-2022
Central Bank of Argentina Bills [member] | Liquidity letters of Central Bank of Argentina in pesos - Maturity: 01-03-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-03-2023
Central Bank of Argentina Bills [member] | Liquidity Letters Of Central Bank Of Argentina In Pesos Maturity: 01-24-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-24-2023
Central Bank of Argentina Bills [member] | Liquidity Letters Of Central Bank Of Argentina In Pesos Maturity01052023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-05-2023
Central Bank of Argentina Bills [member] | Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-26-2023 | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-26-2023
Central Bank of Argentina Bills [member] | Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-10-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-10-2023
Central Bank of Argentina Bills [member] | Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-12-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-12-2023
Central Bank of Argentina Bills [member] | Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-17-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-17-2023
Central Bank of Argentina Bills [member] | Liquidity Letters of Central Bank of Argentina in Pesos Maturity: 01-19-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-19-2023
Central Bank of Argentina Bills [member] | Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-20-2023 | Level 2 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			09-20-2023
Central Bank of Argentina Bills [member] | Internal letters of BCRA exchange rate of reference to rate 0 - Maturity – Maturity: 09-22-2023 | Level 2 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			09-22-2023
Central Bank of Argentina Notes [Member] | Liquidity Notes of Central Bank of Argentina in Pesos Maturity: 01-04-2023 [Member] | Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Debt securities measured at fair value through other comprehensive income, maturity date			01-04-2023

Other Debt Securities - Additio

Other Debt Securities - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Government Securities [member]
Disclosure of other debt securities at fair value through other comprehensive income [line items]
Unrealised Gain	$ 549,377	$ 5,280,962
Unrealised Loss	948,979	$ 520,052
Central Bank Bills [member]
Disclosure of other debt securities at fair value through other comprehensive income [line items]
Unrealised Loss	$ 318,009

Financial Assets Delivered as_3

Financial Assets Delivered as Guarantee - Summary of Financial Assets Delivered as Guarantee (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Guaranteed financial assets	$ 30,620,278	$ 34,993,147
For transactions with the BCRA [member]
Disclosure of financial assets [line items]
Guaranteed financial assets	24,824,547	30,242,005
For guarantee deposits [member]
Disclosure of financial assets [line items]
Guaranteed financial assets	$ 5,795,731	$ 4,751,142

Equity Instruments at Fair Va_3

Equity Instruments at Fair Value Through Profit or Loss. Prisma Medios De Pago Sa - Summary of Equity Instruments at Fair Value Through Profit or Loss (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	$ 839,458	$ 7,365,144
TOTAL EQUITY INSTRUMENTS	839,458	7,365,144
Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	680,058	7,228,793
Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	159,400	136,351
Other [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	10	6,609,877
Other [member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	15,075	54,469
Level 3 [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	684,983	7,233,676
Level 3 [member] | Mercado Abierto Electrnico SA [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	462,536	400,992
Level 3 [member] | Matba Rofex SA [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	58,306	61,161
Level 3 [member] | C.O.E.L.S.A. [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	87,563	73,232
Level 3 [member] | Mercado a Termino Rosario SA [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	14,627	14,442
Level 3 [member] | SEDESA [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	21,291	29,835
Level 3 [member] | Provincanje SA [member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	14,506	17,253
Level 3 [member] | Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales [member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	5,646	5,415
Level 3 [member] | AC Inversora SA [Member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	19,583	19,826
Level 3 [member] | San Juan Tennis Club SA [Member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	437	851
Level 3 [member] | Argencontrol SA [Member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	478	793
Level 1 [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	154,475	131,468
Level 1 [member] | Banco Latinoamericano de Comercio Exterior SA [member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	20,957	24,266
Level 1 [member] | Cedear McDonald [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	17,874	9,425
Level 1 [member] | Cedear Berkshire Hathaway Inc [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	19,363	9,384
Level 1 [member] | Cedear Pepsico [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	18,785	9,348
Level 1 [member] | Cedear Wells FC [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	11,506	6,407
Level 1 [member] | Cedear Bank of America Corp [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	9,267	6,348
Level 1 [member] | Cedear Exxon Mob [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	22,559	6,298
Level 1 [member] | Pampa Energa SA [Member] | Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	721	531
Level 1 [member] | Cedear Vista Oil Gas [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	14,711	2,556
Level 1 [member] | Cedear Aztrazden [Member] | Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity Instruments at fair value through profit or loss	$ 3,657	$ 2,435

Equity Instruments at Fair Va_4

Equity Instruments at Fair Value Through Profit or Loss. Prisma Medios De Pago Sa - Additional Information (Detail) shares in Thousands, $ in Thousands	Mar. 30, 2022	Mar. 18, 2022 USD ($)	Jul. 31, 2019 USD ($)	Feb. 01, 2019 USD ($)	Jan. 21, 2019 $ / shares shares	Oct. 01, 2021
Disclosure of fair value measurement of assets [line items]
Percentage of balance outstanding to be paid in pesos at UVA		30%
Ordinary shares [member]
Disclosure of fair value measurement of assets [line items]
Total selling price of the shares		$ 33,018
Major ordinary share transactions [member]
Disclosure of fair value measurement of assets [line items]
Estimated total purchase price				$ 64,542
Amount received during transfer				38,311
Balance amount after transfer				$ 26,231
Transfer of shares, deferred				5 years
Major ordinary share transactions [member] | Ordinary shares [member]
Disclosure of fair value measurement of assets [line items]
Common shares | shares					1,933,051
Par value | $ / shares					$ 1
Percentage of share capital					4.6775%
Percentage of capital stock					51%
Major ordinary share transactions [member] | ARS
Disclosure of fair value measurement of assets [line items]
Percentage of balance outstanding to be paid				30%
Percentage of nominal annual rate		15%		15%
Major ordinary share transactions [member] | ARS | March 18, 2027
Disclosure of fair value measurement of assets [line items]
Percentage of shares transferred for which consideration included dividend to be received		50%
Major ordinary share transactions [member] | ARS | March 18, 2028
Disclosure of fair value measurement of assets [line items]
Percentage of shares transferred for which consideration included dividend to be received		50%
Major ordinary share transactions [member] | USD
Disclosure of fair value measurement of assets [line items]
Percentage of balance outstanding to be paid		70%		70%
Percentage of nominal annual rate		10%		10%
Major ordinary share transactions [member] | USD | March 18, 2027
Disclosure of fair value measurement of assets [line items]
Percentage of shares transferred for which consideration included dividend to be received		50%
Major ordinary share transactions [member] | USD | March 18, 2028
Disclosure of fair value measurement of assets [line items]
Percentage of shares transferred for which consideration included dividend to be received		50%
Prisma Medios de Pagos SA [member] | Discontinued operations [member]
Disclosure of fair value measurement of assets [line items]
Total selling price of the shares			$ 63,456
Prisma Medios de Pagos SA [member] | Major ordinary share transactions [member] | 2026 [Member]
Disclosure of fair value measurement of assets [line items]
Period Of Transfer Shares Payment	2026 years
Prisma Medios de Pagos SA [member] | Major ordinary share transactions [member] | 2027 [Member]
Disclosure of fair value measurement of assets [line items]
Period Of Transfer Shares Payment	2027 years
Prisma Medios de Pagos SA [member] | Major ordinary share transactions [member] | AI ZENITH Netherlands BV [member]
Disclosure of fair value measurement of assets [line items]
Percentage Of Capital Stock Sold						49%
Prisma Medios de Pagos SA [member] | Disposal Of Shares [Member] | AI ZENITH Netherlands BV [member]
Disclosure of fair value measurement of assets [line items]
Percentage Of Capital Stock Sold		4.4941%
Prisma Medios de Pagos SA [member] | Disposal Of Shares [Member] | AI ZENITH Netherlands BV [member] | Payment Received As A Result Of Share Transfer [Member]
Disclosure of fair value measurement of assets [line items]
Percentage of share capital	40%
Percentage of capital stock	51%
Prisma Medios de Pagos SA [member] | Disposal Of Shares And Rights To Dividends Retention [Member] | AI ZENITH Netherlands BV [member]
Disclosure of fair value measurement of assets [line items]
Percentage Of Capital Stock Transferred		100%

Fair Value Quantitative and Q_3

Fair Value Quantitative and Qualitative Disclosure - Summary of Fair Value Measurement of Asset and Liability (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL ASSETS
Cash	$ 27,612,616	$ 51,862,712
Debt Securities at fair value through profit or loss	211,054,112	63,125,824
Derivative financial instruments	42,899	2,524
Other financial assets	57,944,523	68,497,221
To the non-financial government Sector	2,685,988	5,943,401
Other debt securities	737,171,831	557,062,936
Financial assets delivered as guarantee	30,620,278	34,993,147
Equity Instruments at fair value through profit or loss	839,458	7,365,144
FINANCIAL LIABILITIES
Liabilities at fair value through profit or loss	526,027	3,170,711
Derivative Financial Instruments	2,371	4,933
Other financial liabilities	135,091,316	131,278,389
Financing received from BCRA and other financial entities	2,471,701	868,429
Issued corporate bonds	2,788,430	6,120,392
Subordinated corporate bonds	89,533,385	106,570,079
Total financial liabilities	1,553,777,301	1,405,563,239
Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits From the non financial government sector	109,952,253	109,868,280
From the financial sector	1,653,447	1,872,336
Other financial institutions		131,278,389
Other financial liabilities	135,091,316
Financing received from BCRA and other financial entities	2,449,342	852,660
Issued corporate bonds	2,715,556	5,825,893
Subordinated corporate bonds	72,129,837	81,762,819
Total financial liabilities	1,507,781,120	1,366,760,789
Financial liabilities at fair value through profit or loss, category [member]
FINANCIAL LIABILITIES
Liabilities at fair value through profit or loss	526,027	3,170,711
Derivative Financial Instruments	2,371	4,933
Total financial liabilities	528,398	3,175,644
Amortized cost [member]
FINANCIAL ASSETS
Cash	27,612,616	51,862,712
Financial institutions	222,464,359	283,816,883
Other	12,118	12,519
BCRA	61,929,317	61,176,357
Other financial assets	53,436,257	64,463,931
To the non-financial government Sector	2,206,770	4,628,089
Other financial institutions	927,272	2,941,876
Other debt securities	599,259,838	46,832,279
Financial assets delivered as guarantee	30,620,278	34,993,147
Total financial assets	1,593,935,648	1,229,486,037
Fair value with changes in other comprehensive income [member]
FINANCIAL ASSETS
Other debt securities	137,911,993	510,230,657
Total financial assets	137,911,993	510,230,657
Fair value with changes in P/L [member]
FINANCIAL ASSETS
Debt Securities at fair value through profit or loss	211,054,112	63,125,824
Derivative financial instruments	42,899	2,524
Other financial assets	4,508,266	4,033,290
Equity Instruments at fair value through profit or loss	839,458	7,365,144
Total financial assets	216,444,735	74,526,782
Checking accounts [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Non financial liabilities at private and foreign residents	159,123,762	196,484,984
Savings account [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Non financial liabilities at private and foreign residents	419,740,050	360,846,573
Time deposits and Investment accounts [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Non financial liabilities at private and foreign residents	569,021,981	447,350,444
Other [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Non financial liabilities at private and foreign residents	35,903,576	30,618,411
Overdrafts [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	49,250,055	47,516,346
Document [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	81,773,760	82,408,943
Mortgage loans [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	61,905,907	81,213,071
Pledge loans [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	9,581,277	14,727,607
Personal loans [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	142,529,651	190,678,438
Credit card [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	190,779,144	184,981,594
Financial Leases [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	1,386,801	931,091
Other [member] | Amortized cost [member]
FINANCIAL ASSETS
To the non-financial private sector and foreign residents	58,260,228	76,301,154
Level 1 [member]
FINANCIAL ASSETS
Debt Securities at fair value through profit or loss	206,559,906	60,387,495
Derivative financial instruments	19,193	771
Other financial assets	4,458,851	3,972,863
Other debt securities	137,911,993	283,454,369
Equity Instruments at fair value through profit or loss	154,475	131,468
Total financial assets	349,104,418	347,946,966
FINANCIAL LIABILITIES
Liabilities at fair value through profit or loss	526,027	3,170,711
Derivative Financial Instruments	2,371
Other financial liabilities	130,781,463	129,516,534
Total financial liabilities	528,398	3,170,711
Level 2 [member]
FINANCIAL ASSETS
Debt Securities at fair value through profit or loss	3,462,342	562,970
Derivative financial instruments	23,706	1,753
Other debt securities		226,776,288
Total financial assets	3,486,048	227,341,011
FINANCIAL LIABILITIES
Derivative Financial Instruments		4,933
Other financial liabilities	4,371,904	2,794,914
Total financial liabilities		4,933
Level 3 [member]
FINANCIAL ASSETS
Debt Securities at fair value through profit or loss	1,031,864	2,175,359
Other financial assets	49,415	60,427
Equity Instruments at fair value through profit or loss	684,983	7,233,676
Total financial assets	$ 1,766,262	$ 9,469,462

Fair Value Quantitative and Q_4

Fair Value Quantitative and Qualitative Disclosures - Summary of Financial Assets and Liabilities Recognized at Fair Value using the Valuation Technique (Detail) - Level 3 [member] - Banks own assumptions [member] - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	$ 7,233,676	$ 15,314,079
Profit and loss	(5,689,970)	(2,837,282)
Recognition and derecognition	497,804	(43,437)
Monetary effects	(1,356,527)	(5,199,684)
Amount at end of the fiscal year	684,983	7,233,676
Debt securities [member]
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	2,175,359	1,112,717
Profit and loss	731,241	686,775
Recognition and derecognition	(801,964)	978,699
Monetary effects	(1,072,772)	(602,832)
Amount at end of the fiscal year	1,031,864	2,175,359
Other Financial Assets1 [member]
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	60,427	76,973
Profit and loss	5,064	3,562
Recognition and derecognition	21,061	10,002
Monetary effects	(37,137)	(30,110)
Amount at end of the fiscal year	$ 49,415	60,427
Derivatives [member]
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning		2,888,037
Profit and loss		(2,037,074)
Monetary effects		$ (850,963)

Fair Value Quantitative and Q_5

Fair Value Quantitative and Qualitative Disclosures - Summary of Valuation Techniques and Significant Unobservable Inputs Used in the Valuation (Detail) - Discounted cash flow [member] $ in Thousands	12 Months Ended
	Dec. 31, 2022 ARS ($) Board_member	Dec. 31, 2021 ARS ($) Board_member
Provisional Debt Securities Of Financial Trusts [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Fair value of Level 3 Assets | $	$ 593,120	$ 626,600
Valuation technique	Income approach (discounted cash flow)	Income approach (discounted cash flow)
Significant unobservable inputs	Discount rate in pesos	Discount rate in pesos
Corporate Bonds [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Fair value of Level 3 Assets | $	$ 434,678	$ 1,543,003
Valuation technique	Income approach (discounted cash flow)	Income approach (discounted cash flow)
Significant unobservable inputs	Discount rate in pesos	Discount rate in pesos
Minimum Average Term [member] | Provisional Debt Securities Of Financial Trusts [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Off range of inputs high	69.99	43.32
Minimum Average Term [member] | Corporate Bonds [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Off range of inputs high | Board_member	76.98	26.19
Maximum Average Term [member] | Provisional Debt Securities Of Financial Trusts [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Off range of inputs high	83.83	46.14
Maximum Average Term [member] | Corporate Bonds [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Off range of inputs high | Board_member	86.47	40.99

Fair Value Quantitative and Q_6

Fair Value Quantitative and Qualitative Disclosures - Summary of Effect of Changing the Significant Unobservable Inputs (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Debt securities of financial trusts provisional [member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Favorable changes	$ 1,223	$ 300
Unfavorable changes	(1,176)	(295)
Corporate Bonds [Member]
Disclosure of significant unobservable inputs used in fair value measurement of assets [line items]
Favorable changes	2,622	29,777
Unfavorable changes	$ (2,537)	$ (27,449)

Fair Value Quantitative and Q_7

Fair Value Quantitative and Qualitative Disclosures - Summary of Comparison Between the Fair Value and the Carrying Amount of Financial Instruments (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
FINANCIAL ASSETS
Cash and deposits in banks	$ 250,089,093	$ 335,692,114	$ 382,135,611
Repo transactions	61,929,317	61,176,357
Other financial assets	53,436,257	64,463,931
Loans and other financing	598,600,865	686,328,209
Other debt securities	599,259,838	46,832,279
Financial assets delivered as guarantee	30,620,278	34,993,147
Financial assets	1,593,935,648	1,229,486,037
Financial liabilities
Deposits	1,295,395,069	1,147,041,028
Other financial liabilities	135,091,316	131,278,389
Financing received from the BCRA and other financial entities	2,449,342	852,660
Issued corporate bonds	2,715,556	5,825,893
Subordinated corporate bonds	72,129,837	81,762,819
Financial liabilities	1,507,781,120	1,366,760,789
Level 1 [member]
FINANCIAL ASSETS
Cash and deposits in banks	250,089,093	335,692,114
Repo transactions	61,929,317	61,176,357
Other financial assets	53,436,257	64,416,765
Other debt securities	511,722,746	44,550,843
Financial assets delivered as guarantee	30,620,278	34,993,147
Financial assets	907,797,691	540,829,226
Financial liabilities
Deposits	649,076,325	650,045,751
Other financial liabilities	130,781,463	129,516,534
Financing received from the BCRA and other financial entities	2,382,151	771,790
Financial liabilities	782,239,939	780,334,075
Level 2 [member]
FINANCIAL ASSETS
Other debt securities	82,669,663	1,265,887
Financial assets	82,669,663	1,265,887
Financial liabilities
Other financial liabilities	4,371,904	2,794,914
Financing received from the BCRA and other financial entities	51,963	74,752
Issued corporate bonds	2,638,551	5,128,186
Subordinated corporate bonds	58,815,433	67,123,964
Financial liabilities	65,877,851	75,121,816
Level 3 [member]
FINANCIAL ASSETS
Loans and other financing	521,939,679	637,724,702
Other debt securities	96,304	304,156
Financial assets	522,035,983	638,028,858
Financial liabilities
Deposits	645,261,404	496,348,778
Financial liabilities	645,261,404	496,348,778
At fair value [member]
FINANCIAL ASSETS
Cash and deposits in banks	250,089,093	335,692,114
Repo transactions	61,929,317	61,176,357
Other financial assets	53,436,257	64,416,765
Loans and other financing	521,939,679	637,724,702
Other debt securities	594,488,713	46,120,886
Financial assets delivered as guarantee	30,620,278	34,993,147
Financial assets	1,512,503,337	1,180,123,971
Financial liabilities
Deposits	1,294,337,729	1,146,394,529
Other financial liabilities	135,153,367	132,311,448
Financing received from the BCRA and other financial entities	2,434,114	846,542
Issued corporate bonds	2,638,551	5,128,186
Subordinated corporate bonds	58,815,433	67,123,964
Financial liabilities	$ 1,493,379,194	$ 1,351,804,669

Business Combinations - Summary

Business Combinations - Summary of fair value of Identifiable assets acquired and liabilities assumed (Detail) $ in Thousands	Dec. 31, 2022 ARS ($)
Fintech SGR [Member]
Disclosure of detailed information about business combination [line items]
Assets	$ 115,632
Cash and deposits in Banks	487
Other financial assets	77,082
Property, plant and equipment	1,108
Deferred tax assets	7,724
Other non-financial assets	29,231
Liabilities	97,776
Other non-financial liabilities	97,776
Net assets acquired at fair value	17,856
Risk Fund [Member]
Disclosure of detailed information about business combination [line items]
Assets	1,673,303
Cash and deposits in Banks	180,729
Debt Securities at fair value through profit or loss	1,211,953
Other financial assets	279,840
Other non-financial assets	781
Liabilities	1,673,303
Other financial liabilities	1,658,508
Other non-financial liabilities	$ 14,795

Business Combinations - Additio

Business Combinations - Additional Information (Detail) - ARS ($) $ in Thousands	Oct. 01, 2021	Dec. 31, 2022	Oct. 15, 2021
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary	24.99%
Fintech SGR [Member]
Disclosure of detailed information about business combination [line items]
Proportion of ownership interest in subsidiary	24.99%
Cash transferred			$ 33,488
Goodwill recognised as of acquisition date		$ 44,460

Investments in Associates and_3

Investments in Associates and Joint Arrangements - Summarized Financial Information on the Bank's Investment in Associate (Detail) - ARS ($) $ in Thousands			12 Months Ended
	Oct. 27, 2022	Oct. 04, 2022	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of associates [line items]
Total assets			$ 2,090,120,158	$ 1,946,567,225
Total liabilities			1,577,891,283	1,479,769,834
Shareholders' equity			512,228,875	466,797,391	$ 445,581,084	$ 424,549,589
Adjusted Shareholders' equity			173,290,106	173,290,106
Macro Warrants SA [member]
Disclosure of associates [line items]
Total assets			127,243	173,171
Total liabilities			15,965	24,560
Shareholders' equity			$ 111,278	$ 148,611
Proportional Bank's interest			5%	5%
Investment carrying amount			$ 5,564	$ 7,431
Play Digital SA [Member]
Disclosure of associates [line items]
Total assets			4,321,080	3,630,568
Total liabilities			446,741	306,601
Shareholders' equity			3,874,339	3,323,967
Irrevocable capital contributions made during 2022 pending capitalization (see note 1)			(4,596,480)
Adjusted Shareholders' equity			$ (722,141)	$ 3,323,967
Proportional Bank's interest	9.6984%	8.9927%	8.9927%	10.0197%
Equity interest			$ (64,940)	$ 333,052
Irrevocable capital contribution made in January and July 2022			487,899
Investment carrying amount			$ 422,959	$ 333,052

Investments in Associates and_4

Investments in Associates and Joint Arrangements - Additional Information (Detail) - ARS ($) $ in Thousands		12 Months Ended
	Oct. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Wordline Argentina SA [member]
Disclosure of associates [line items]
Investment carrying amount recognized in net income		$ 322,924	$ 339,521	$ 218,172
Percentage of interest in UTE		50%	50%
Proportion of ownership interest in joint venture		50%	50%
Macro Warrants SA [member]
Disclosure of associates [line items]
Investment carrying amount recognized in net income		$ (1,621)	$ 549	2,191
Play Digital SA [Member]
Disclosure of associates [line items]
Investment carrying amount recognized in net income		(414,107)	(146,964)	$ (235,996)
Finova SA [Member]
Disclosure of associates [line items]
Investment carrying amount recognized in net income		$ (12,562)	$ (22,562)
Proportion of ownership interest in joint venture	50%	50%	50%

Investments in Associates and_5

Investments in Associates and Joint Arrangements - Summarized Financial Information on the Bank's Investment (Detail) - ARS ($) $ in Thousands		12 Months Ended
	Oct. 01, 2021	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of joint ventures [line items]
Total assets		$ 2,090,120,158	$ 1,946,567,225
Total Liabilities		1,577,891,283	1,479,769,834
Shareholders' equity		512,228,875	466,797,391	$ 445,581,084	$ 424,549,589
Wordline Argentina SA [member]
Disclosure of joint ventures [line items]
Total assets		1,551,310	1,381,302
Total Liabilities		265,824	321,017
Shareholders' equity		$ 1,285,486	$ 1,060,285
Proportional Bank's interest		50%	50%
Investment carrying amount		$ 642,743	$ 530,143
Finova SA [Member]
Disclosure of joint ventures [line items]
Total assets		50,945	75,747
Total Liabilities		8,287	7,967
Shareholders' equity		$ 42,658	$ 67,780
Proportional Bank's interest	50%	50%	50%
Equity interest		$ 21,329	$ 33,890
Goodwill		49,004	49,004
Investment carrying amount		$ 70,333	$ 82,894

Property, Plant and Equipment -

Property, Plant and Equipment - Summary of Changes in Property, Plant and Equipment (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 102,991,484
Ending balance	101,863,737	$ 102,991,484
Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	83,977,490
Ending balance	83,871,396	83,977,490
Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,534,178
Ending balance	7,288,621	6,534,178
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	5,671,485
Ending balance	6,132,038	5,671,485
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	468,597
Ending balance	593,555	468,597
Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,089,819
Ending balance	1,296,418	3,089,819
Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,249,004
Ending balance	2,681,209	3,249,004
Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	911
Ending balance	500	911
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	137,607,897	128,507,621
Increases	7,135,029	8,023,270
Decreases	402,109	444,042
Transfers	(600,132)	1,532,152
Exchange differences	3,373	(11,104)
Ending balance		137,607,897
Cost [member] | Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 93,362,070	$ 89,603,312
Total life estimated in years	50 years	50 years
Increases	$ 595,519	$ 581,468
Decreases	122,169	170,251
Transfers	1,368,237	3,347,541
Ending balance		93,362,070
Cost [member] | Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 12,879,168	$ 11,676,005
Total life estimated in years	10 years	10 years
Increases	$ 413,627	$ 378,954
Decreases	1,654	3,915
Transfers	1,491,837	828,386
Exchange differences	(181)	(262)
Ending balance		12,879,168
Cost [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 18,318,136	$ 16,148,014
Total life estimated in years	5 years	5 years
Increases	$ 2,098,953	$ 1,244,554
Decreases	5,590	59,966
Transfers	1,052,134	987,034
Exchange differences	(179)	(1,500)
Ending balance		18,318,136
Cost [member] | Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 2,602,997	$ 2,508,068
Total life estimated in years	5 years	5 years
Increases	$ 449,948	$ 250,176
Decreases	176,501	161,513
Transfers	(9,208)	6,266
Exchange differences	7,739
Ending balance		2,602,997
Cost [member] | Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	3,089,819	2,465,445
Increases	2,709,731	4,292,728
Transfers	(4,503,132)	(3,668,354)
Ending balance		3,089,819
Cost [member] | Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 7,353,968	$ 6,104,186
Total life estimated in years	5 years	5 years
Increases	$ 867,251	$ 1,274,776
Decreases	96,195	47,589
Transfers		31,279
Exchange differences	(3,095)	(8,684)
Ending balance		7,353,968
Cost [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 1,739	$ 2,591
Total life estimated in years	3 days	3 days
Increases		$ 614
Decreases		808
Exchange differences	$ (911)	(658)
Ending balance		1,739
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	34,616,413	27,453,150
Decreases	201,938	215,848
Depreciation	7,548,504	7,191,230
Transfers	(80,757)	192,065
Exchange differences	(1,901)	(4,184)
Ending balance	41,880,321	34,616,413
Accumulated depreciation and amortisation [member] | Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	9,384,580	7,337,992
Decreases	20,995	21,520
Depreciation	2,047,203	1,876,704
Transfers	(78,527)	191,404
Ending balance	11,332,261	9,384,580
Accumulated depreciation and amortisation [member] | Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	6,344,990	5,253,668
Decreases	549	2,039
Depreciation	1,149,876	1,093,318
Transfers	4	261
Exchange differences	(145)	(218)
Ending balance	7,494,176	6,344,990
Accumulated depreciation and amortisation [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	12,646,651	10,158,717
Decreases	5,358	9,007
Depreciation	2,692,115	2,499,296
Transfers	(1,535)	(1,371)
Exchange differences	(457)	(984)
Ending balance	15,331,416	12,646,651
Accumulated depreciation and amortisation [member] | Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	2,134,400	2,052,788
Decreases	115,344	142,235
Depreciation	263,049	223,499
Transfers	(699)	348
Exchange differences	14
Ending balance	2,281,420	2,134,400
Accumulated depreciation and amortisation [member] | Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,104,964	2,648,786
Decreases	59,692	40,239
Depreciation	1,395,703	1,497,622
Transfers		1,423
Exchange differences	(255)	(2,628)
Ending balance	5,440,720	4,104,964
Accumulated depreciation and amortisation [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	828	1,199
Decreases		808
Depreciation	558	791
Exchange differences	(1,058)	(354)
Ending balance	$ 328	$ 828

Investment Properties - Summary

Investment Properties - Summary of Changes in Investment Property (Detail) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about investment property [line items]
Beginning balance		$ 1,694,136
Ending balance		8,689,946	$ 1,694,136
Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		433,733
Ending balance		336,658	433,733
Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		1,260,403
Ending balance		8,353,288	1,260,403
Cost [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		1,820,826	3,137,531
Increases		9,977,642	247,628
Decrease		26,330	46,210
Transfers	[1]	(2,743,303)	(1,517,993)
Exchange differences		(4)	(130)
Ending balance			1,820,826
Cost [member] | Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		$ 449,989	$ 647,497
Total life estimated in years		50 years	50 years
Increases		$ 1,156
Transfers	[1]	(54,526)	$ (197,508)
Ending balance			449,989
Cost [member] | Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		$ 1,370,837	$ 2,490,034
Total life estimated in years		50 years	50 years
Increases		$ 9,976,486	$ 247,628
Decrease		26,330	46,210
Transfers	[1]	(2,688,777)	(1,320,485)
Exchange differences		(4)	(130)
Ending balance			1,370,837
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		126,690	255,579
Decrease		2,297	7,571
Depreciation for the fiscal year		181,754	70,087
Transfers	[1]	32,738	(191,405)
Ending balance		338,885	126,690
Accumulated depreciation and amortisation [member] | Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		16,256	106,305
Depreciation for the fiscal year		5,268	6,580
Transfers	[1]	38,437	(96,629)
Ending balance		59,961	16,256
Accumulated depreciation and amortisation [member] | Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance		110,434	149,274
Decrease		2,297	7,571
Depreciation for the fiscal year		176,486	63,507
Transfers	[1]	(5,699)	(94,776)
Ending balance		$ 278,924	$ 110,434
[1]During the fiscal year 2022, under this item transfers were made to non-current assets held for sale.

Intangible Assets - Summary of

Intangible Assets - Summary of Changes in Intangible Assets (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 16,370,965
Ending balance	17,439,760	$ 16,370,965
Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	3,789,648
Ending balance	3,345,502	3,789,648
Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	12,581,317
Ending balance	14,094,258	12,581,317
Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	41,440,475	33,458,305
Increases	8,611,216	8,001,969
Decrease	33,558	182
Transfer	10,238	(19,617)
Ending balance		41,440,475
Cost [member] | Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 9,760,068	$ 8,084,142
Total life estimated in years	5 years	5 years
Increases	$ 1,311,705	$ 1,695,543
Transfer	89,994	(19,617)
Ending balance		9,760,068
Cost [member] | Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 31,680,407	$ 25,374,163
Total life estimated in years	5 years	5 years
Increases	$ 7,299,511	$ 6,306,426
Decrease	33,558	182
Transfer	(79,756)
Ending balance		31,680,407
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	25,069,510	18,451,141
Decrease	1,314	43
Transfer	2,046	(660)
Depreciation for the fiscal year	7,518,369	6,619,072
Ending balance	32,588,611	25,069,510
Accumulated depreciation and amortisation [member] | Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	5,970,420	4,193,712
Transfer	3,376	(660)
Depreciation for the fiscal year	1,842,469	1,777,368
Ending balance	7,816,265	5,970,420
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	19,099,090	14,257,429
Decrease	1,314	43
Transfer	(1,330)
Depreciation for the fiscal year	5,675,900	4,841,704
Ending balance	$ 24,772,346	$ 19,099,090

Other Non-Financial Assets - Su

Other Non-Financial Assets - Summary of Other Non-Financial Assets (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other non-financial assets [line items]
Other non-financial assets	$ 12,452,870	$ 4,541,843
Investments property [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	8,689,946	1,694,136
Advanced prepayments [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	2,347,616	1,617,108
Tax advances [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	1,230,143	855,688
Other [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	$ 185,165	$ 374,911

Related Parties - Summary of Am

Related Parties - Summary of Amounts and Profit or Loss Related to Transactions Generated With Related Parties (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and deposits in banks	$ 250,089,093	$ 335,692,114	$ 382,135,611
Other financial assets	57,944,523	68,497,221
Loans and other financing	598,600,865	686,328,209
Other non-financial assets	12,452,870	4,541,843
TOTAL ASSETS	2,090,120,158	1,946,567,225
LIABILITIES
Deposits	1,295,395,069	1,147,041,028
Liabilities as fair value through profit or loss	526,027	3,170,711
Other financial liabilities	135,091,316	131,278,389
Issued corporate bonds	2,715,556	5,825,893
Subordinated corporate bonds	89,533,385	106,570,079
Other non-financial liabilities	42,809,291	93,758,925
TOTAL LIABILITIES	1,577,891,283	1,479,769,834
Interest income	612,465,374	439,126,515	461,853,526
Interest expense	(307,140,282)	(183,872,424)	(178,866,319)
Commissions income	75,402,581	72,042,451	72,749,668
Commissions expenses	(7,413,595)	(6,878,052)	(6,019,529)
Net gain from measurement of financial instruments at fair value through profit or loss	45,158,876	32,491,457	41,100,715
Credit loss expense on financial assets	(6,897,807)	(5,056,287)	(23,114,986)
Administrative expenses	(39,155,671)	(39,137,679)	(42,750,706)
Other operating expenses	(75,059,038)	(66,705,286)	(60,207,150)
Net Income for the fiscal year	40,773,666	44,555,592	76,901,094
Macro Bank Limited [member]
ASSETS
TOTAL ASSETS	16,056,324	17,819,385
LIABILITIES
TOTAL LIABILITIES	11,096,822	12,034,621
Macro Securities SAU [member]
ASSETS
TOTAL ASSETS	33,920,825	29,383,987
LIABILITIES
TOTAL LIABILITIES	23,422,991	22,812,220
Argenpay SAU [member]
ASSETS
TOTAL ASSETS	2,534,924	2,307,368
LIABILITIES
TOTAL LIABILITIES	1,598,066	1,353,194
Subsidiaries [member] | Macro Bank Limited [member]
ASSETS
Cash and deposits in banks	1,419	1,603
TOTAL ASSETS	1,419	1,603
LIABILITIES
Deposits		8
TOTAL LIABILITIES		8
Other operating income	5	8	12
Net Income for the fiscal year	5	8	12
Subsidiaries [member] | Macro Securities SAU [member]
ASSETS
TOTAL ASSETS	2,113,373	2,697,732
LIABILITIES
Deposits	2,936,305	3,097,952
Issued corporate bonds	109,275
TOTAL LIABILITIES	3,045,580	3,097,952
Interest income	4,323	6,960	138,247
Interest expense		(8,205)	(1,844)
Commissions income	24,841	42,841	31,569
Other operating income		6,693
Credit loss expense on financial assets	(374)		(20,246)
Other operating expenses	(14,511)
Net Income for the fiscal year	14,279	48,289	147,726
Subsidiaries [member] | Macro Fondos SGFCISA [member]
LIABILITIES
Deposits	65,353	318,915
Issued corporate bonds	178,907
TOTAL LIABILITIES	244,260	318,915
Commissions income	156	232	903
Net Income for the fiscal year	156	232	903
Subsidiaries [member] | Argenpay SAU [member]
LIABILITIES
Deposits	58,138	133,622
TOTAL LIABILITIES	58,138	133,622
Other operating income	40		3
Net Income for the fiscal year	40		3
Subsidiaries [member] | Other loans [member] | Macro Securities SAU [member]
ASSETS
Loans and other financing	2,113,373	2,697,732
Associates [member]
LIABILITIES
Deposits	84,710	102,927
TOTAL LIABILITIES	84,710	102,927
Interest expense	(22,970)	(33,765)	(26,062)
Commissions income	345	434	262
Net Income for the fiscal year	(22,625)	(33,331)	(25,800)
Key management personnel of entity or parent [member]
ASSETS
Other financial assets	232,533	290,117
Other non-financial assets		47
TOTAL ASSETS	1,174,110	1,238,030
LIABILITIES
Deposits	4,161,737	7,197,104
Other financial liabilities	51,690	95,016
TOTAL LIABILITIES	4,213,427	7,292,120
Interest income	293,908	317,425	177,940
Interest expense	(104,453)	(74,764)	(2,627,002)
Commissions income	61	37	456
Commissions expenses	(51)	(45)	(397)
Net Income for the fiscal year	189,465	242,653	(2,449,003)
Key management personnel of entity or parent [member] | Overdrafts [member]
ASSETS
Loans and other financing	56,268	156,620
Key management personnel of entity or parent [member] | Credit card [member]
ASSETS
Loans and other financing	189,716	139,924
Key management personnel of entity or parent [member] | Personal loans [member]
ASSETS
Loans and other financing	1,162	2,776
Key management personnel of entity or parent [member] | Mortgage loans [member]
ASSETS
Loans and other financing	542,582	499,837
Key management personnel of entity or parent [member] | Other loans [member]
ASSETS
Loans and other financing	151,849	148,709
Other related parties [member]
ASSETS
Other financial assets	19	281,735
TOTAL ASSETS	3,477,577	6,079,685
LIABILITIES
Deposits	2,299,339	3,339,357
Liabilities as fair value through profit or loss	164,605	3,169,891
Other financial liabilities	12,028	485,510
Other non-financial liabilities	20,216	29,963
TOTAL LIABILITIES	2,496,188	7,024,721
Interest income	1,983,298	2,798,993	1,868,020
Interest expense	(69,030)	(109,111)	(2,168,471)
Commissions income	105,069	196,373	181,078
Commissions expenses	(1,143)	(343)	(691)
Net gain from measurement of financial instruments at fair value through profit or loss			52,516
Other operating income	52	62	68
Administrative expenses	(585,739)	(468,070)	(491,664)
Other operating expenses	(70,829)	(144,963)	(225,696)
Net Income for the fiscal year	1,361,678	2,272,941	(784,840)
Other related parties [member] | Document [member]
ASSETS
Loans and other financing		55,596
Other related parties [member] | Overdrafts [member]
ASSETS
Loans and other financing	420,910	492,704
Other related parties [member] | Credit card [member]
ASSETS
Loans and other financing	49,820	105,138
Other related parties [member] | Leases [member]
ASSETS
Loans and other financing	66,686	55,956
Other related parties [member] | Other loans [member]
ASSETS
Loans and other financing	1,400,121	3,095,126
Other related parties [member] | Guarantees granted [member]
ASSETS
Loans and other financing	1,540,021	1,993,430
Related parties [member]
ASSETS
Cash and deposits in banks	1,419	1,603
Other financial assets	3,249,587	2,049,017
Other non-financial assets		47
TOTAL ASSETS	9,783,514	11,494,215
LIABILITIES
Deposits	9,605,698	14,189,945
Liabilities as fair value through profit or loss	164,605	3,169,891
Other financial liabilities	63,718	580,526
Issued corporate bonds	288,182
Subordinated corporate bonds	144,549	81,844
Other non-financial liabilities	20,216	29,963
TOTAL LIABILITIES	10,286,968	18,052,169
Interest income	2,281,529	3,123,378	2,184,207
Interest expense	(196,453)	(225,845)	(4,823,379)
Commissions income	131,264	239,973	214,268
Commissions expenses	(11,841)	(1,087)	(1,088)
Net gain from measurement of financial instruments at fair value through profit or loss		45,691	52,516
Other operating income	1,304,833	19,812	83
Credit loss expense on financial assets	(374)		(20,246)
Administrative expenses	(585,739)	(468,070)	(491,664)
Other operating expenses	(85,340)	(144,963)	(225,696)
Net Income for the fiscal year	2,837,879	2,588,889	$ (3,110,999)
Related parties [member] | Document [member]
ASSETS
Loans and other financing		55,596
Related parties [member] | Overdrafts [member]
ASSETS
Loans and other financing	477,178	649,324
Related parties [member] | Credit card [member]
ASSETS
Loans and other financing	239,536	245,062
Related parties [member] | Leases [member]
ASSETS
Loans and other financing	66,686	55,956
Related parties [member] | Personal loans [member]
ASSETS
Loans and other financing	1,162	2,776
Related parties [member] | Mortgage loans [member]
ASSETS
Loans and other financing	542,582	499,837
Related parties [member] | Other loans [member]
ASSETS
Loans and other financing	3,665,343	5,941,567
Related parties [member] | Guarantees granted [member]
ASSETS
Loans and other financing	1,540,021	1,993,430
Fintech SGR [Member]
ASSETS
Other financial assets	3,017,035	1,477,165
TOTAL ASSETS	3,017,035	1,477,165
LIABILITIES
Deposits	116	60
Subordinated corporate bonds	144,549	81,844
TOTAL LIABILITIES	144,665	81,904
Commissions income	792	56
Commissions expenses	(10,647)	(699)
Net gain from measurement of financial instruments at fair value through profit or loss		45,691
Other operating income	1,304,736	13,049
Net Income for the fiscal year	$ 1,294,881	$ 58,097

Related Parties - Summary of _2

Related Parties - Summary of Amounts and Profit or Loss Related to Transactions Generated With Related Parties (Parenthetical) (Detail) - Maximum Average Term [member] - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Fintech SGR [Member]
Disclosure of transactions between related parties [line items]
Loans and other financing	$ 2,535,472	$ 1,477,165
Subsidiaries [member] | Macro securities SA [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	4,528,425	2,720,419
Key management personnel of entity or parent [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	1,319,372	1,395,627
Other related parties [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	$ 16,840,167	$ 11,912,135

Related Parties - Additional In

Related Parties - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of transactions between related parties [line items]
Total remuneration received as salary and bonus by the key management personnel	$ 1,057,003	$ 1,131,565	$ 952,030
Fees received by Directors	$ 1,802,678	$ 2,227,536	$ 5,010,554

Related Parties - Composition o

Related Parties - Composition of Board of Directors and Key Management Personnel (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Number of board of directors and key management personnel	34	33
Board Of Directors [member]
Disclosure of transactions between related parties [line items]
Number of board of directors and key management personnel	22	21
Senior managers of key management personnel [member]
Disclosure of transactions between related parties [line items]
Number of board of directors and key management personnel	12	12

Other Financial Liabilities - S

Other Financial Liabilities - Summary of Breakdown of Other Financial Liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	$ 135,091,316	$ 131,278,389
Credit and debit card settlement - due to merchants [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	73,511,478	64,371,122
Amounts payable for spot purchases of foreign currency pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	16,050,423	30,215,931
Amounts payable for other spot purchases pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	14,735,430	13,776,398
Payment orders pending to foreign exchange settlement [Member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	5,692,820	5,793,940
Collections and other transactions on account and behalf of others [Member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	2,805,941	4,736,909
Amounts payable for spot purchases of government securities pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	9,780,493	3,161,103
Finance leases liabilities [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	1,965,258	2,766,394
Other [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	$ 10,549,473	$ 6,456,592

Leases - Summary of Amounts of

Leases - Summary of Amounts of Lease Liabilities and the Movements (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of maturity analysis of operating lease payments [abstract]
At the beginning of the fiscal year	$ 2,766,394	$ 3,456,332	$ 3,670,412
Additions	636,104	962,042	1,119,825
Accretion of interest	385,368	426,069	531,554
Difference in foreign currency	710,151	435,238	858,570
Payments	(1,023,305)	(1,505,130)	(1,651,745)
Monetary effects	(1,509,454)	(1,008,157)	(1,072,284)
At the end of the fiscal year	$ 1,965,258	$ 2,766,394	$ 3,456,332

Leases - Summary of Maturity of

Leases - Summary of Maturity of the Lease Liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Up to 1 month
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	$ 102,002	$ 117,881
Over 1 month and up to 3 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	167,767	205,207
Over 3 months and up to 6 months
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	230,466	281,639
Over 6 months and up to 12 months
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	375,032	477,223
Total up to 12 months
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	875,267	1,081,950
Over 12 months and up to 24 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	459,239	719,887
Over 24 months
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	630,752	964,557
Total over 12 months
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	$ 1,089,991	$ 1,684,444

Leases - Summary of Reconciliat

Leases - Summary of Reconciliation Between Gross Investment of Financial Leases and the Current Value of the Minimum Payments Receivables (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	$ 2,196,946	$ 1,522,864
Total gross investment	1,386,801	931,091
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	1,045,035	449,698
Total gross investment	694,131	217,952
From 1 to 5 years [member]
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	1,151,911	1,073,166
Total gross investment	$ 692,670	$ 713,139

Leases - Additional Information

Leases - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of finance lease and operating lease by lessor [line items]
Income for non-accrued interests	$ 810,145	$ 591,773	$ 126,454
Expense relating to short-term leases for which recognition exemption has been used	$ 14,024	$ 15,554	$ 16,661

Provisions - Summary of Changes

Provisions - Summary of Changes in Provisions (Detail) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2022		Dec. 31, 2021
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		$ 3,221,012		$ 3,853,234
Increases		2,957,924		3,651,191
Decreases Reversals				491
Decreases Charge Off		1,173,534		3,007,095
Monetary effects		(2,217,270)		(1,275,827)
Amounts at the end of fiscal year		2,788,132		3,221,012
For administrative, disciplinary and criminal penalties [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		972		2,112
Increases				81,094
Decreases Reversals				491
Decreases Charge Off				80,987
Monetary effects		(472)		(756)
Amounts at the end of fiscal year		500		972
Letter of credit, guarantee and other commitments [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year	[1]	687,783		68,213
Increases	[1]	597,408		733,472
Decreases Charge Off	[1]			2,476
Monetary effects	[1]	(513,370)		(111,426)
Amounts at the end of fiscal year	[1]	771,821		687,783
Commercial claims in progress [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		618,540	[2]	2,026,171
Increases		359,718		725,219
Decreases Charge Off		123,645		1,666,413
Monetary effects		(360,003)		(466,437)
Amounts at the end of fiscal year	[2]	494,610		618,540
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		419,573		669,642
Increases		566,056		518,976
Decreases Charge Off		484,148		548,277
Monetary effects		(235,115)		(220,768)
Amounts at the end of fiscal year		266,366		419,573
Pension funds—reimbursement
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		206,987		261,241
Increases		556,916		80,570
Decreases Charge Off		23,843		35,614
Monetary effects		(221,570)		(99,210)
Amounts at the end of fiscal year		518,490		206,987
Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		1,287,157		825,855
Increases		877,826		1,511,860
Decreases Charge Off		541,898		673,328
Monetary effects		(886,740)		(377,230)
Amounts at the end of fiscal year		$ 736,345		$ 1,287,157
[1]These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in note 4.[2]See also note 50.2.

Provisions - Summary of Expecte

Provisions - Summary of Expected Term to Settle Obligations (Detail) - ARS ($) $ in Thousands		Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Disclosure of other provisions [line items]
Provisions		$ 2,788,132		$ 3,221,012		$ 3,853,234
For administrative, disciplinary and criminal penalties [member]
Disclosure of other provisions [line items]
Provisions		500		972		2,112
Letter of credits, guarantee and other commitments [member]
Disclosure of other provisions [line items]
Provisions	[1]	771,821		687,783		68,213
Commercial claims [member]
Disclosure of other provisions [line items]
Provisions		494,610	[2]	618,540	[2]	2,026,171
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		266,366		419,573		669,642
Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		518,490		206,987		261,241
Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		736,345		$ 1,287,157		$ 825,855
Current [member]
Disclosure of other provisions [line items]
Provisions		1,479,229
Current [member] | Letter of credits, guarantee and other commitments [member]
Disclosure of other provisions [line items]
Provisions	[1]	771,821
Current [member] | Commercial claims [member]
Disclosure of other provisions [line items]
Provisions	[2]	170,878
Current [member] | Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		220,529
Current [member] | Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		303,631
Current [member] | Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		12,370
Later than one year [member]
Disclosure of other provisions [line items]
Provisions		1,308,903
Later than one year [member] | For administrative, disciplinary and criminal penalties [member]
Disclosure of other provisions [line items]
Provisions		500
Later than one year [member] | Commercial claims [member]
Disclosure of other provisions [line items]
Provisions	[2]	323,732
Later than one year [member] | Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		45,837
Later than one year [member] | Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		214,859
Later than one year [member] | Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		$ 723,975
[1]These amounts correspond to the ECL calculated for contingent transactions, which are mentioned in note 4.[2]See also note 50.2.

Other Non-Financial Liabiliti_3

Other Non-Financial Liabilities - Summary of Breakdown of Other Non Financial Liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	$ 42,809,291	$ 93,758,925
Withholdings [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	15,864,725	13,681,499
Salaries, bonuses and payroll taxes payables [Member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	10,968,737	12,823,688
Taxes payables [Member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	7,711,416	6,263,018
Miscellaneous payables [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	2,954,543	3,700,097
Retirement pension payment orders pending settlement [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	1,124,896	824,014
Fees payables [Member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	686,058	606,697
Dividends payables [Member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities		51,776,837
Others [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	$ 3,498,916	$ 4,083,075

Employee Benefits Payable - Sum

Employee Benefits Payable - Summary of Employee Benefits Payable (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	$ 10,968,737	$ 12,823,688
Salaries, bonuses and payroll taxes payables [member]
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	6,274,225	6,276,869
Vacation accrual [member]
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	$ 4,694,512	$ 6,546,819

Analysis of Financial Assets _3

Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled - Summary of Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled (Detail) - ARS ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Financial Assets And Liabilities [line items]
Cash and deposits in banks		$ 250,089,093	$ 335,692,114	$ 382,135,611
Debt Securities at fair value through profit or loss		211,054,112	63,125,824
Derivative financial instruments		42,899	2,524
Repo transactions		61,929,317	61,176,357
Other financial assets		57,944,523	68,497,221
Loans and other financing		598,600,865	686,328,209
Other debt securities		737,171,831	557,062,936
Financial assets delivered as guarantee		30,620,278	34,993,147
Equity Instruments at fair value through profit or loss		839,458	7,365,144
Deposits		1,295,395,069	1,147,041,028
Liabilities at fair value through profit or loss		526,027	3,170,711
Derivative financial instruments		2,371	4,933
Other financial liabilities		135,091,316	131,278,389
Financing received from the BCRA and other financial institutions		2,449,342	852,660
Issued corporate bonds		2,715,556	5,825,893
Subordinated Corporate Bonds		72,129,837	81,762,819
Total Financial Liabilities		1,553,777,301	1,405,563,239
Without due date [member]
Disclosure Of Financial Assets And Liabilities [line items]
Cash and deposits in banks		250,089,093	335,692,114
Other financial assets		11,450,388	7,874,914
Loans and other financing	[1]	1,456,402	319,135
Financial assets delivered as guarantee		30,620,278	34,993,147
Equity Instruments at fair value through profit or loss		839,458	7,365,144
Total Financial Assets		294,455,619	386,244,454
Deposits		640,314,252	638,343,581
Total Financial Liabilities		640,314,252	638,343,581
Not later than one month [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		3,606,944	1,525,952
Derivative financial instruments		8,486
Repo transactions		61,929,317	61,176,357
Other financial assets		34,052,024	49,496,919
Loans and other financing	[1]	263,317,125	253,753,643
Other debt securities		524,429,286	274,716,307
Total Financial Assets		887,343,182	640,669,178
Deposits		533,536,796	399,889,458
Liabilities at fair value through profit or loss		526,027	3,170,711
Derivative financial instruments		1,715
Other financial liabilities		130,625,153	127,634,084
Financing received from the BCRA and other financial institutions		291,701	458,183
Total Financial Liabilities		664,981,392	531,152,436
Over 1 month and up to 3 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		23,020,407	1,474,529
Derivative financial instruments		15,431
Other financial assets		13,881	111,957
Loans and other financing	[1]	49,526,049	59,795,230
Other debt securities		103,215,492	866,320
Total Financial Assets		175,791,260	62,248,036
Deposits		104,045,528	96,274,539
Derivative financial instruments		656
Other financial liabilities		361,232	342,630
Financing received from the BCRA and other financial institutions		511,370	349,829
Issued corporate bonds		6,488
Total Financial Liabilities		104,925,274	96,966,998
Later than three months and not later than six months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		81,818,949	20,176,091
Derivative financial instruments		18,982	2,524
Other financial assets		670,485	1,528,837
Loans and other financing	[1]	56,306,665	64,027,592
Other debt securities		4,794,898	102,867,349
Total Financial Assets		143,609,979	188,602,393
Deposits		16,006,720	11,568,297
Derivative financial instruments			4,933
Other financial liabilities		307,095	328,624
Financing received from the BCRA and other financial institutions		1,603,567	22,788
Issued corporate bonds			5,825,893
Subordinated Corporate Bonds		1,420,220	1,782,882
Total Financial Liabilities		19,337,602	19,533,417
Later than six months and not later than one year [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		82,227,649	19,065,153
Loans and other financing	[1]	60,009,135	73,753,391
Other debt securities		53,209,468	87,212,086
Total Financial Assets		195,446,252	180,030,630
Deposits		1,471,095	903,931
Other financial liabilities		632,952	772,335
Financing received from the BCRA and other financial institutions		42,704	11,922
Total Financial Liabilities		2,146,751	1,688,188
Up to 1 year [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		190,673,949	42,241,725
Derivative financial instruments		42,899	2,524
Repo transactions		61,929,317	61,176,357
Other financial assets		34,736,390	51,137,713
Loans and other financing	[1]	429,158,974	451,329,856
Other debt securities		685,649,144	465,662,062
Total Financial Assets		1,402,190,673	1,071,550,237
Deposits		655,060,139	508,636,225
Liabilities at fair value through profit or loss		526,027	3,170,711
Derivative financial instruments		2,371	4,933
Other financial liabilities		131,926,432	129,077,673
Financing received from the BCRA and other financial institutions		2,449,342	842,722
Issued corporate bonds		6,488	5,825,893
Subordinated Corporate Bonds		1,420,220	1,782,882
Total Financial Liabilities		791,391,019	649,341,039
Over 12 months and up to 24 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		13,052,363	11,294,313
Loans and other financing	[1]	58,903,976	77,414,659
Other debt securities		13,647,213	83,487,292
Total Financial Assets		85,603,552	72,196,264
Deposits		6,295	60,388
Other financial liabilities		882,492	1,231,714
Financing received from the BCRA and other financial institutions			9,938
Issued corporate bonds		2,709,068
Total Financial Liabilities		3,597,855	1,302,040
Over 24 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		7,327,800	9,589,786
Other financial assets		11,757,745	9,484,594
Loans and other financing	[1]	109,081,513	157,264,559
Other debt securities		37,875,474	7,913,582
Total Financial Assets		166,042,532	184,252,521
Deposits		14,383	834
Other financial liabilities		2,282,392	969,002
Subordinated Corporate Bonds		70,709,617	79,979,937
Total Financial Liabilities		73,006,392	80,949,773
Later than one year [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt Securities at fair value through profit or loss		20,380,163	20,884,099
Other financial assets		11,757,745	9,484,594
Loans and other financing	[1]	167,985,489	234,679,218
Other debt securities		51,522,687	91,400,874
Total Financial Assets		251,646,084	356,448,785
Deposits		20,678	61,222
Other financial liabilities		3,164,884	2,200,716
Financing received from the BCRA and other financial institutions			9,938
Issued corporate bonds		2,709,068
Subordinated Corporate Bonds		70,709,617	79,979,937
Total Financial Liabilities		$ 76,604,247	$ 82,251,813
[1]The amounts included in “without due date” are related to the non-performing portfolio.

Foreign Currency Amounts - Sche

Foreign Currency Amounts - Schedule of Foreign Currency Amount (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
ASSETS
Cash and deposits in banks	$ 250,089,093	$ 335,692,114	$ 382,135,611
Debt securities at fair value through profit or loss	211,054,112	63,125,824
Other financial assets	57,944,523	68,497,221
Loans and other financing	598,600,865	686,328,209
Financial assets delivered as guarantee	30,620,278	34,993,147
Equity Instruments at fair value through profit or loss	839,458	7,365,144
TOTAL ASSETS	2,090,120,158	1,946,567,225
LIABILITIES
Deposits	1,653,447	1,872,336
Financial sector	1,553,777,301	1,405,563,239
Liabilities as fair value through profit or loss	526,027	3,170,711
Other financial liabilities	135,091,316	131,278,389
Issued corporate bonds	2,715,556	5,825,893
Subordinated Corporate Bonds	72,129,837	81,762,819
Other non financial liabilities	42,809,291	93,758,925
TOTAL LIABILITIES	1,577,891,283	1,479,769,834
Equity attributable to owners of parent [member]
ASSETS
Cash and deposits in banks	210,633,760	237,705,445
Debt securities at fair value through profit or loss	177,936,106	2,403,624
Other financial assets	15,674,298	11,667,552
Loans and other financing	35,940,193	29,871,080
From the non-financial private sector and foreign residents	35,940,193	29,871,080
Other debt securities	53,834,855	65,977,832
Financial assets delivered as guarantee	4,897,889	4,474,038
Equity Instruments at fair value through profit or loss	159,400	136,351
TOTAL ASSETS	499,076,501	352,235,922
LIABILITIES
Deposits	171,020,993	188,175,885
Non financial government sector	6,163,095	14,953,269
Financial sector	1,399,299	1,481,552
Non financial private sector and foreign residents	163,458,599	171,741,064
Liabilities as fair value through profit or loss	526,027	246,045
Other financial liabilities	16,098,638	12,676,197
Financing from Central Bank and other financial Institutions	2,397,637	538,958
Issued corporate bonds	2,715,556
Subordinated Corporate Bonds	72,129,837	81,762,819
Other non financial liabilities	54,067	78,773
TOTAL LIABILITIES	264,942,755	$ 283,478,677
Equity attributable to owners of parent [member] | UNITED STATES
ASSETS
Cash and deposits in banks	209,280,210
Debt securities at fair value through profit or loss	177,936,106
Other financial assets	15,673,799
Loans and other financing	35,940,193
From the non-financial private sector and foreign residents	35,940,193
Other debt securities	53,834,855
Financial assets delivered as guarantee	4,886,503
Equity Instruments at fair value through profit or loss	159,400
TOTAL ASSETS	497,711,066
LIABILITIES
Deposits	170,830,412
Non financial government sector	6,163,095
Financial sector	1,399,299
Non financial private sector and foreign residents	163,268,018
Liabilities as fair value through profit or loss	526,027
Other financial liabilities	15,901,667
Financing from Central Bank and other financial Institutions	2,397,637
Issued corporate bonds	2,715,556
Subordinated Corporate Bonds	72,129,837
Other non financial liabilities	54,067
TOTAL LIABILITIES	264,555,203
Equity attributable to owners of parent [member] | Euro Member Countries, Euro
ASSETS
Cash and deposits in banks	906,888
Other financial assets	499
Financial assets delivered as guarantee	11,386
TOTAL ASSETS	918,773
LIABILITIES
Deposits	190,581
Non financial private sector and foreign residents	190,581
Other financial liabilities	175,733
TOTAL LIABILITIES	366,314
Equity attributable to owners of parent [member] | Brazil, Brazil Real
ASSETS
Cash and deposits in banks	39,623
TOTAL ASSETS	39,623
Equity attributable to owners of parent [member] | Other Currency [member]
ASSETS
Cash and deposits in banks	407,039
TOTAL ASSETS	407,039
LIABILITIES
Other financial liabilities	21,238
TOTAL LIABILITIES	$ 21,238

Income Tax - Summary of deferre

Income Tax - Summary of deferred tax assets and deferred tax liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	$ 7,338,668	$ 9,274,658
Deferred Tax Liabilities	20,400,002	21,350,726
Net deferred tax liabilities	13,061,334	12,076,068	$ 21,713,475
Allowances for contingencies [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	895,959	894,586
Provisions and employee benefit [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	1,547,519	2,131,922
Lease [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	333,342	342,289
Loans and other financing [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	3,767,723	5,130,863
Other [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	731,636	774,998
Deferred Tax Liabilities	145,942	427,045
Property, plant and equipment [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	11,098,037	10,996,257
Intangible asset [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	6,062,959	5,712,777
Investments in other companies [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	62,489
Deferred Tax Liabilities		2,398,004
Tax effects on forward sales [Member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	$ 3,093,064	$ 1,816,643

Income Tax - Schedule of change

Income Tax - Schedule of changes in deferred tax liabilities (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Deferred tax liabilities [line items]
Net deferred tax liabilities at beginning of the fiscal year	$ 12,076,068	$ 21,713,475
Loss / (Profit) for deferred taxes recognized in the statement of income	985,266	(9,637,407)
Net deferred tax liabilities at fiscal year end	$ 13,061,334	$ 12,076,068

Income Tax - Schedule of income

Income Tax - Schedule of income tax expense in the consolidated financial statements (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Major components of tax expense (income) [abstract]
Current income tax expense	$ 17,384,600	$ 11,947,717	$ 18,717,802
Loss / (Profit) for deferred taxes	985,266	(9,637,407)	19,643,360
Total income tax	18,369,866	2,310,310	38,361,162
Income tax (profit) / loss recorded in other comprehensive income	(2,447,327)	2,355,647	376,372
Total income tax expense	$ 15,922,539	$ 4,665,957	$ 38,737,534

Income Tax- Summary of Reconcil

Income Tax- Summary of Reconciliation between Income Tax and the Amounts Obtained By Applying the Current Tax Rate in Argentina to the Income Carrying Amount (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of income tax reconciliation [line items]
Income carrying amount before income tax	$ 59,143,532	$ 46,865,902	$ 115,262,256
Applicable income tax rate	35%	35%	30%
Income tax on income carrying amount	$ 20,700,236	$ 16,403,066	$ 34,578,677
Net permanent differences and other tax effects including the fiscal inflation adjustment	(2,330,370)	(14,092,756)	3,782,485
Total income tax	$ 18,369,866	$ 2,310,310	$ 38,361,162

Income Tax- Additional Informat

Income Tax- Additional Information (Detail) - ARS ($) $ in Thousands						12 Months Ended
	Oct. 17, 2022	Jul. 23, 2021	Jun. 16, 2021	Oct. 24, 2019	Jan. 01, 2019	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Disclosure Of Income Taxes [line items]
Effective income tax rate						31.10%	4.90%	33.30%
Tax rate effect of adjustments for current tax of prior periods										100%
Variation of internal rate denominated IPC					30%			15%		55%
Income tax rate for the period						35%	35%	30%
Banco Macro SA [member]
Disclosure Of Income Taxes [line items]
Income tax current								$ 9,933,210	$ 7,002,124
Fiscal Year 2013 To 2017 [Member] | Banco Macro SA [member]
Disclosure Of Income Taxes [line items]
Income tax refund				$ 4,782,766
Fiscal Year 2018 [Member] | Banco Macro SA [member]
Disclosure Of Income Taxes [line items]
Income tax refund				$ 5,015,451
Tax Year 2020 [Member]
Disclosure Of Income Taxes [line items]
Reimbursement of Income tax amount		$ 254,305
Tax Year 2021 [Member]
Disclosure Of Income Taxes [line items]
Income tax rate for the period			25%
Reimbursement of Income tax amount	$ 382,189
Tax Year 2022 [Member]
Disclosure Of Income Taxes [line items]
Income tax rate for the period			30%
Tax Year 2023 [Member]
Disclosure Of Income Taxes [line items]
Income tax rate for the period			35%
Forecast [member]
Disclosure Of Income Taxes [line items]
Tax rate effect of adjustments for current tax of prior periods						100%

Interest Income - Summary of In

Interest Income - Summary of Interest Income (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Interest income
For cash and bank deposits	$ 400,119	$ 25,670	$ 376,848
For government securities	208,959,332	14,675,564	18,885,906
For debt securities	193,000	589,978	4,727,847
For loans and other financing
Non financial public sector	1,513,955	3,536,706	8,683,273
Financial public sector	535,913	1,316,788	2,975,732
Non financial private sector
Overdrafts	25,399,566	15,724,089	31,792,681
Documents	25,583,152	18,258,697	13,991,383
Mortgage loans	37,615,857	29,769,780	23,739,549
Pledge loans	2,976,314	2,071,557	1,399,622
Personal loans	89,374,385	93,771,254	96,117,390
Credit cards	40,706,936	28,693,425	33,844,187
Leases	344,679	164,127	167,700
Other	26,929,464	30,183,128	38,851,829
For repo transactions
BCRA	12,635,845	16,524,972	20,498,507
Other financial institutions	648,984	102,615	281,310
Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost	473,817,501	255,408,350	296,333,764
Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through other comprehensive income
Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI From debt government securities	138,647,873	183,718,165	165,519,762
Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through other comprehensive income	138,647,873	183,718,165	165,519,762
Total	$ 612,465,374	$ 439,126,515	$ 461,853,526

Interest Expense - Summary of I

Interest Expense - Summary of Interest Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Non financial private sector
Checking accounts	$ 15,477,783	$ 2,563,967	$ 5,809,585
Saving accounts	3,807,897	2,409,161	1,923,326
Time deposits and investments accounts	280,598,419	169,973,426	158,479,898
For Financing received from BCRA and other financial institutions	505,838	304,567	296,476
For repo transactions
Other financial institutions	975,643	573,796	575,543
For other financial liabilities	851,105	47,111	180,340
Issued corporate bonds	295,443	1,679,267	4,551,115
For subordinated corporate bonds	4,628,154	6,321,129	7,050,036
Total	$ 307,140,282	$ 183,872,424	$ 178,866,319

Commissions Income - Summary of

Commissions Income - Summary of Commissions Income (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fee and commission income [line items]
Fee and commission income	$ 75,402,581	$ 72,042,451	$ 72,749,668
Performance obligations satisfied at point in time [member] | Commissions related to obligations [member]
Disclosure of fee and commission income [line items]
Fee and commission income	42,688,825	39,677,960	38,203,565
Performance obligations satisfied at point in time [member] | Commissions related to credit cards [member]
Disclosure of fee and commission income [line items]
Fee and commission income	24,778,637	23,596,621	24,728,939
Performance obligations satisfied at point in time [member] | Commissions related to insurance [member]
Disclosure of fee and commission income [line items]
Fee and commission income	4,226,128	4,450,781	4,708,322
Performance obligations satisfied at point in time [member] | Commissions related to trading and foreign exchange transactions [member]
Disclosure of fee and commission income [line items]
Fee and commission income	1,527,054	1,701,807	1,578,214
Performance obligations satisfied at point in time [member] | Commissions related to securities value[member]
Disclosure of fee and commission income [line items]
Fee and commission income	1,263,515	1,477,199	1,600,914
Performance obligations satisfied at point in time [member] | Commissions related to loans and other financing [member]
Disclosure of fee and commission income [line items]
Fee and commission income	432,533	322,779	540,196
Performance obligations satisfied at point in time [member] | Commissions related to financial guarantees granted [member]
Disclosure of fee and commission income [line items]
Fee and commission income	10,385	11,527	3,406
Performance obligations satisfied over time [member] | Commissions related to obligations [member]
Disclosure of fee and commission income [line items]
Fee and commission income	1,571	2,127	2,478
Performance obligations satisfied over time [member] | Commissions related to credit cards [member]
Disclosure of fee and commission income [line items]
Fee and commission income	407,727	716,392	1,258,287
Performance obligations satisfied over time [member] | Commissions related to trading and foreign exchange transactions [member]
Disclosure of fee and commission income [line items]
Fee and commission income	59,020	75,697	123,195
Performance obligations satisfied over time [member] | Commissions related to loans and other financing [member]
Disclosure of fee and commission income [line items]
Fee and commission income	$ 7,186	9,377	2,151
Performance obligations satisfied over time [member] | Commissions related to financial guarantees granted [member]
Disclosure of fee and commission income [line items]
Fee and commission income		$ 184	$ 1

Commissions Expense - Summary o

Commissions Expense - Summary of Commissions Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of fee and commission expense [line items]
Fee and commission expense	$ 7,413,595	$ 6,878,052	$ 6,019,529
Commissions related to trading with debt securities [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	66,660	3,743
Commissions related to trading and foreign exchange transactions [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	249,774	298,075	345,534
Commissions paid ATM exchange [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	4,974,761	4,611,640	3,713,775
Checkbooks commissions and clearing houses [Member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	1,385,594	1,231,636	1,189,180
Credit cards and foreign trade commissions [Member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	$ 736,806	$ 732,958	$ 771,040

Net Gain From Measurement Of _3

Net Gain From Measurement Of Financial Instruments At Fair Value Through Profit Or Loss - Summary of Net gain from Measurement of Financial Instruments (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	$ 45,158,876	$ 32,491,457	$ 41,100,715
Gain from government securities [member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	18,344,550	32,948,560	29,628,460
Gain from private securities [member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	19,736,146	2,421,028	2,492,791
Gain from derivative financial instruments Forward transactions [member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	752,927		223,311
(Loss) / Gain from derivative financial instruments Put options [member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss		(2,037,074)	1,226,165
(Loss) / Gain from other financial assets [member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	(26,383)	(28,187)	7,816
Gain / (Loss) from equity instruments at fair value through profit or loss [Member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	6,750,429	(2,022,949)	7,419,946
(Loss) / Gain from sales or derecognition of financial assets at fair value [Member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss	$ (398,793)	1,392,532	$ 102,226
Gain Loss From Derivative Financial Liabilities Forwards Transactions [Member]
Disclosure of financial instruments at fair value through profit or loss [line items]
Gains (losses) on financial assets at fair value through profit or loss		$ (182,453)

Differences in Quoted Prices _3

Differences in Quoted Prices of Gold and Foreign Currency - Summary of Difference in Quoted Prices of Gold and Foreign Currency (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Difference in quoted prices of gold and foreign currency [line items]
Translation of foreign currency assets and liabilities into pesos	$ 61,080,728	$ 7,984,321	$ 9,637,394
Income from foreign currency exchange	1,192,854	1,069,055	2,798,910
Total	$ 62,273,582	$ 9,053,376	$ 12,436,304

Other Operating Income - Summar

Other Operating Income - Summary of Other Operating Income (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Other Non-Operating Income Expense [line items]
Services	$ 9,657,167	$ 8,395,016	$ 8,447,468
Adjustments and interest from other receivables	2,379,227	2,179,393	2,124,241
Adjustments from other receivables with CER clauses	1,679,397	681,084	517,870
Other receivables from financial intermediation	947,942	1,833,714	1,497,314
Sale of investment property and other non-financial assets		76,116
For derecognition or substantial modification of financial liabilities			673,265
Other	6,513,703	2,094,389	2,528,281
Operating income	$ 21,177,436	$ 15,259,712	$ 15,788,439

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Employee Benefits Expense [line items]
Remunerations	$ 53,579,236	$ 54,584,335	$ 57,856,798
Payroll taxes	13,220,901	12,594,534	12,974,633
Compensations and bonuses to employees	8,115,316	7,611,677	5,733,506
Employee services	2,722,838	2,116,182	1,641,345
Employee expense	$ 77,638,291	$ 76,906,728	$ 78,206,282

Administrative Expenses - Summa

Administrative Expenses - Summary of Administrative Expenses (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure Of Administrative Expenses [line items]
Taxes	$ 6,415,867	$ 5,704,624	$ 5,452,552
Maintenance, conservation and repair expenses	6,236,440	6,461,974	6,675,055
Armored truck, documentation and events	5,273,648	5,650,513	6,009,747
Other fees	3,778,624	3,317,564	2,611,904
Security services	3,761,984	3,972,295	4,159,323
Electricity and communications	3,464,711	3,959,287	4,495,780
Software	2,492,439	3,103,996	3,139,455
Advertising and publicity	2,374,900	1,699,823	1,269,859
Fees to directors and syndics	1,975,113	1,522,421	4,772,748
Representation, travel and transportation expenses	683,335	470,077	377,227
Insurance	412,674	529,174	501,667
Stationery and office supplies	271,787	245,587	268,472
Hired administrative services	266,705	242,991	278,103
Leases	173,521	227,280	267,226
Other	1,573,923	2,030,073	2,471,588
Total	$ 39,155,671	$ 39,137,679	$ 42,750,706

Other Operating Expenses - Summ

Other Operating Expenses - Summary of Other Operating Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of other operating expenses [line items]
Turnover tax	$ 41,332,037	$ 35,193,119	$ 33,093,592
From credit cards	17,189,552	14,978,007	13,388,756
Charges for other provisions	2,448,840	3,174,705	3,321,314
Deposit guarantee fund contributions	1,913,030	2,029,167	2,174,668
Other adjustments and interests for miscellaneous obligations	1,205,618	504,379	531,554
Taxes	842,900	921,221	1,587,121
Loss from sale or impairment of investments in properties and other non-financial assets	542,323	140,151	389,234
Insurance claims	436,033	174,484	185,499
Donations	420,267	57,492	495,577
From administrative, disciplinary and criminal penalties		81,094
Other	8,728,438	9,451,467	5,039,835
Operating expenses	$ 75,059,038	$ 66,705,286	$ 60,207,150

Additional Disclosures in the_3

Additional Disclosures in the Statement of Cash Flows - Summary of Reconciliation of Cash and Cash Equivalents (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Disclosure of cash and cash equivalents [line items]
Cash and deposits in banks	$ 250,089,093	$ 335,692,114	$ 382,135,611
Debt Securities at fair value through profit or loss		9,467
Other debt securities	498,952,883	267,023,884	391,688,599
Loans and other financing	885,642	1,000,749	1,237,032
Cash and cash equivalents	$ 749,927,618	$ 603,726,214	$ 775,061,242	$ 589,984,473

Additional Disclosures in the_4

Additional Disclosures in the Statement of Cash Flows - Summary of Additional Information on Operational Cash Flows Interest (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of details of cash flows from operating activities [line items]
Interest paid	$ (235,160,098)	$ (240,828,233)	$ (110,564,565)
Interest collected	586,086,380	420,732,099	453,862,367
Total	$ 350,926,282	$ 179,903,866	$ 343,297,802

Additional Disclosures in the_5

Additional Disclosures in the Statement of Cash Flows - Summary of Additional Information of Changes in Liabilities Arising from Financing Activities (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Financing received from the Central Bank of Argentina and other financial entities
Opening balance	$ 852,660
Proceeds	1,954,296
Movement in accrued interest	289,843
Derecognition or substantial modification of financial liabilities	4,466
Difference in quoted prices of foreign currency	965,718
Monetary effects	(1,617,641)
Ending balance	2,449,342
Issued Corporate Bonds
Opening balance	5,825,893
Proceeds	2,949,563
Payments	(5,096,519)	$ (7,966,533)	$ (5,804,103)
Movement in accrued interest	295,443
Derecognition or substantial modification of financial liabilities	(42,595)
Difference in quoted prices of foreign currency	1,228,130
Monetary effects	(2,444,359)
Ending balance	2,715,556	5,825,893
Subordinated Corporate Bonds
Opening balance	81,762,819
Payments	(4,654,071)	(5,870,991)	$ (6,604,039)
Movement in accrued interest	4,628,154
Derecognition or substantial modification of financial liabilities	(16,004)
Difference in quoted prices of foreign currency	38,797,943
Monetary effects	(48,389,004)
Ending balance	$ 72,129,837	$ 81,762,819

Capital Stock - Additional info

Capital Stock - Additional information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 ARS ($)
Disclosure of classes of share capital [line items]
Issue of Equity	$ 639,413

Capital Stock - Summary of Bank

Capital Stock - Summary of Bank's Subscribed and Paid-in Capital (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 ARS ($) Vote shares
Disclosure of classes of share capital [line items]
Number of shares | shares	639,413,408
Capital Stock, Issued and outstanding	$ 639,413
Paid in capital stock	$ 639,413
Class A Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Votes per share | Vote	5
Number of shares | shares	11,235,670
Capital Stock, Issued and outstanding	$ 11,236
Paid in capital stock	$ 11,236
Class B Ordinary Shares [member]
Disclosure of classes of share capital [line items]
Votes per share | Vote	1
Number of shares | shares	628,177,738
Capital Stock, Issued and outstanding	$ 628,177
Paid in capital stock	$ 628,177

Earnings_(Loss) Per Share Divid

Earnings/(Loss) Per Share Dividends - Summary of Net Earnings Per Share (Detail) - ARS ($) $ / shares in Units, shares in Thousands, $ in Thousands			12 Months Ended
		Apr. 29, 2022	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Net Income attributable to controlling interest			$ 40,766,589		$ 44,554,136		$ 76,900,028
Net Income attributable to controlling interest adjusted as per diluted earnings	[1]		$ 40,766,589		$ 44,554,136		$ 76,900,028
Weighted average of outstanding common shares for the fiscal year	[1]		639,413		639,413		639,413
Weighted average of outstanding common shares for the fiscal year adjusted as per dilution effect	[1]		639,413		639,413		639,413
Basic earnings per share		$ 22.18	$ 63.7563	[1]	$ 69.6797	[1]	$ 120.2666	[1]
[1]The Bank does not have any financial instrument that should be considered as dilut ed

Earnings Per Share Dividends -

Earnings Per Share Dividends - Additional Information (Detail) - ARS ($) $ / shares in Units, $ in Thousands					12 Months Ended
	Apr. 25, 2023	May 12, 2022	Apr. 29, 2022	Dec. 16, 2021	Dec. 31, 2022		Dec. 31, 2021		Dec. 31, 2020
Earnings per share [line items]
Basic earnings (loss) per share			$ 22.18		$ 63.7563	[1]	$ 69.6797	[1]	$ 120.2666	[1]
Dividends distribution			$ 14,187,873				$ 25,011,252	[2]	$ 58,747,295	[2]
Percentage on distribution of earnings			40%	20%	20%
Distribution of earnings in instalments			6 months	12 months	12 months
Dividends payables		$ 6,828,971					$ 26,580,415
Reserve for Dividends Pending Authorization limit			$ 21,016,844
Dividend Distribution [member]
Earnings per share [line items]
Basic earnings (loss) per share	$ 117.359
Dividends distribution	$ 75,040,918
BMA Banco Macro S A [Member]
Earnings per share [line items]
Dividends distribution		$ 19,751,444
[1]The Bank does not have any financial instrument that should be considered as dilut ed

Deposit Guarantee Insurance - A

Deposit Guarantee Insurance - Additional Information (Detail) - ARS ($) $ in Thousands	Feb. 27, 2020	Jan. 01, 2023	Dec. 31, 2021
Disclosure Of Guarantees [line items]
Deposit amount			$ 1,500
Notification By BCRA Threshold Limits Of Deposit Of Customers Raised [Member]
Disclosure Of Guarantees [line items]
Deposit guarantee through insurance maximum amount		$ 6,000
BCRA Communique B [member]
Disclosure Of Guarantees [line items]
Interest in the capital stock	7.6859%

Restricted Assets - Summary of

Restricted Assets - Summary of Restricted Assets (Detail) - ARS ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Disclosure of restricted assets [line items]
Restricted assets		$ 40,898,395	$ 39,904,346
Financial assets delivered as guarantee		30,620,278	34,993,147
Cash and Deposits [Member]
Disclosure of restricted assets [line items]
Restricted assets		58	2
Cash and Deposits [Member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	58	2
Debt securities at fair value through profit or loss and other debt securities [member]
Disclosure of restricted assets [line items]
Restricted assets		5,114,724	2,298,044
Debt securities at fair value through profit or loss and other debt securities [member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	4,741,056	2,065,517
Debt securities at fair value through profit or loss and other debt securities [member] | Discount bonds one [member]
Disclosure of restricted assets [line items]
Restricted assets		92,856	94,847
Debt securities at fair value through profit or loss and other debt securities [member] | Federal Government Treasury Bonds And Discount Bonds One [Member]
Disclosure of restricted assets [line items]
Restricted assets		83,319	86,975
Debt securities at fair value through profit or loss and other debt securities [member] | Federal Government Treasury Bonds And Discount Bonds Two [Member]
Disclosure of restricted assets [line items]
Restricted assets		33,682	35,160
Debt securities at fair value through profit or loss and other debt securities [member] | Federal Government Treasury Bonds One [Member]
Disclosure of restricted assets [line items]
Restricted assets		14,891	15,545
Debt securities at fair value through profit or loss and other debt securities [member] | Letter Of National Estate In Pesos Adjusted By CER Maturity Seventeenth February Two Thousand And Twenty Three [Member]
Disclosure of restricted assets [line items]
Restricted assets		148,920
Other Financial Assets One [member]
Disclosure of restricted assets [line items]
Restricted assets		2,689,126	2,186,892
Other Financial Assets One [member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	120,502	396,548
Other Financial Assets One [member] | Mutual funds [member]
Disclosure of restricted assets [line items]
Restricted assets		145,451	293,643
Other Financial Assets One [member] | Sundry debtors one [member]
Disclosure of restricted assets [line items]
Restricted assets		8,787	9,792
Other Financial Assets One [member] | Sundry debtors two [member]
Disclosure of restricted assets [line items]
Restricted assets		827	1,610
Other Financial Assets One [member] | Interests derived from contributions made as contributing partner [member]
Disclosure of restricted assets [line items]
Restricted assets	[2]	2,413,559	1,485,299
Loans and other financing [member]
Disclosure of restricted assets [line items]
Restricted assets		5,100	4,036
Loans and other financing [member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	5,100	4,036
Guarantee one [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		24,824,547	30,242,005
Guarantee two [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		4,043,563	2,567,119
Guarantee four [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		1,752,168	2,184,023
Other non-financial assets [member]
Disclosure of restricted assets [line items]
Restricted assets		2,469,109	422,225
Other non-financial assets [member] | Real property [member]
Disclosure of restricted assets [line items]
Restricted assets		2,456,151	421,571
Other non-financial assets [member] | Fondo Diego Fintech SGR Other Non Financial Assets [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	$ 12,958	$ 654
[1]According to Law 24,467, as amended, and Fintech SGR By-Law, this entity has a risk fund (“Fondo de Riesgo”) which its main objective is to cover the guarantees granted to the protector partners and third parties. The assets of the risk fund could only be applied to partners’ withdrawals, to cover guarantees and other direct expenses.[2]As of December 31, 2022 and 2021, it is related to the risk fund Fintech SGR and Garantizar SGR. In order to keep tax benefits related to these contributions, they must be maintained between two and three years from the date they were made.

Trust Activities - Additional I

Trust Activities - Additional Information (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of trust activities [line items]
Debt securities and certificates of participation in financial trusts	$ 950,899	$ 1,034,155
Assets transferred by the Bank	11,680	18,708
Assets managed by the Bank	2,721,267	3,942,468
Bank Trust [member]
Disclosure of trust activities [line items]
Assets managed by the Bank	$ 17,810,671	$ 23,690,901

Mutual Funds Depositary Funct_3

Mutual Funds Depositary Function - Summary of Shares Held in Mutual Funds Subscribed by Third Parties and Assets from Mutual Funds (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of mutual funds depositary function [line items]
Equity	$ 839,458	$ 7,365,144
Pionero Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,231,510,642
Equity	$ 22,630,750
Pionero Renta Ahorro [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	242,765,317
Equity	$ 10,689,989
Pionero FF [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	46,155,016
Equity	$ 1,635,163
Pionero Gestion [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,871,950,929
Equity	$ 5,661,357
Pionero Renta [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	39,925,450
Equity	$ 5,399,159
Pionero Acciones [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	13,492,368
Equity	$ 1,665,300
Pionero Empresas FCI Abierto PYMES [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	204,630,659
Equity	$ 2,329,663
Pionero Pesos Plus [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	15,160,985,615
Equity	$ 167,680,294
Pionero Renta Ahorro Plus [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	811,963,183
Equity	$ 6,338,065
Pionero Renta Mixta I [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	77,051,608
Equity	$ 870,677
Pionero Renta Estrategico [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	702,329,083
Equity	$ 5,867,099
Pionero argentina bicentenario [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	424,876,097
Equity	$ 2,746,821
Pionero Ahorro Dolares [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	10,920,588
Equity	$ 1,818,596
Pionero renta fija dolares [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,863,198
Equity	$ 353,113
Argenfunds Renta Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	204,190,813
Equity	$ 4,657,582
Argenfunds Renta Argentina [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	95,229,288
Equity	$ 1,716,424
Argenfunds Ahorro Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	68,665,665
Equity	$ 1,483,665
Argenfunds Abierto Pymes [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	3,368,464,766
Equity	$ 13,209,510
Argenfunds Renta Total [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	548,961,979
Equity	$ 1,311,417
Argenfunds Renta Flexible [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	136,970,768
Equity	$ 939,800
Argenfunds Renta Dinamica [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	55,111,867,139
Equity	$ 3,110,104
Argenfunds Renta Fija [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	268,962,626
Equity	$ 7,901,050
Argenfunds Renta Mixta [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,456,709,951
Equity	$ 3,110,839
Argenfunds Renta Global [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	223,046,965
Equity	$ 1,858,292
Argenfunds Renta Capital [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	17,579,499
Equity	$ 3,156,160
Argenfunds Renta Balanceada [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	714,552,012
Equity	$ 7,640,633
Argenfunds Liquidez [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	10,487,802,190
Equity	$ 35,478,857
Argenfunds Retorno Absoluto [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	214,491,575
Equity	$ 956,396
Argenfunds Renta Crecimiento [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	7,416,062
Equity	$ 1,243,800
Argenfunds Renta Mixta Plus [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,165,105
Equity	$ 177,582
Argenfunds Renta Variable [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,281,738,860
Equity	$ 149,062
Argenfunds Infraestructura [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	124,707,305
Equity	$ 200,913
Pionero Capital [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,091,257,043
Equity	$ 4,283,954
Pionero Renta Balanceado [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	12,507,475,184
Equity	$ 21,234,806
Pionero Desarrollo [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	4,815,845,697
Equity	$ 5,869,207
Pionero Retorno [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,391,845,010
Equity	$ 1,674,448

Accounting Items That Identif_3

Accounting Items That Identify the Compliance With Minimum Cash Requirements - Summary of Minimum Cash Requirement Constitute by Bank (Detail) - Banco Macro SA [member]	Dec. 31, 2022 ARS ($)
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	$ 328,160,999
BCRA accounts [member] | Cash and deposits in Banks [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	143,526,540
Government securities [member] | Other debt securities 1 [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	159,809,912
Special guarantees accounts in the BCRA [member] | Financial assets delivered as guarantee [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	$ 24,824,547

Corporate Bonds Issuance - Summ

Corporate Bonds Issuance - Summary of Corporate Bond Liabilities (Detail) $ in Thousands		Dec. 31, 2022 USD ($)	Dec. 31, 2022 ARS ($)	Dec. 31, 2021 ARS ($)
Disclosure of external credit grades [line items]
Corporate bonds issuance			$ 74,845,393	$ 87,588,712
Subordinated Resettable - Class A [member]
Disclosure of external credit grades [line items]
Original value	[1]	$ 400,000,000
Residual face value		400,000,000
Corporate bonds issuance			72,129,837	81,762,819
Non-subordinated – Class B [member]
Disclosure of external credit grades [line items]
Original value	[2]		4,620,570,000
Corporate bonds issuance				$ 5,825,893
Non-subordinated – Class E [member]
Disclosure of external credit grades [line items]
Original value	[3]	17,000,000
Residual face value		$ 17,000,000
Corporate bonds issuance			$ 2,715,556
[1]On November 4, 2016, under the abovementioned Global Program, the Bank issued Subordinated Resettable Corporate Bonds, class A, at a fixed rate of 6.750% p.a. until reset date, fully amortizable upon maturity (November 4, 2026) for a face value of USD 400,000,000 (four hundred million US dollars), under the terms and conditions set forth in the pricing supplement dated October 21, 2016. Interest is paid semiannually on May 4 and November 4 of every year and the reset date was November 4, 2021. As of the date of issuance of these consolidated Financial Statements, the reset rate was established until the maturity date at 6.643% as a result of the benchmark reset rate plus 546.3 basis points, according to the abovementioned terms and conditions. As the Bank had not exercised the option to fully or partially redeem the issuance on the reset date and under the conditions established in the pricing supplement, it was established up to maturity. On the other hand, it could be fully redeemed, not partially, and only for tax or regulatory purposes. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines.[2]On May 8, 2017, under the Global Program mentioned in item a.1), Banco Macro SA issued non-subordinated simple corporate bonds Class B not convertible into shares, at a fixed rate of 17.50%, fully amortizable upon maturity (May 8, 2022) for a face value of pesos 4,620,570,000 equivalent to USD 300,000,000 (three hundred million US dollars), under the terms and conditions set forth in the price supplement dated April 21, 2017. Interest is paid semiannually on November 8 and May 8 of every year, beginning on November 8, 2017. On the other hand, the Bank may fully redeem the issuance for tax matters, but not partially. The Bank used the funds derived from such issuance to grant loans in accordance with BCRA guidelines. On October 17, 2018 and October 16, 2019, the Board of Directors decided to pay off these corporate bonds for a face value of 1,229,518,000 and 501,861,000, respectively, equivalent to the amount of purchases made as of those dates. On May 9, 2022, the Bank fully paid the principal and interest for a face value of 2,889,191,000.[3]On May 2, 2022, under the Global Program abovementioned, the Bank issued non-subordinated simple corporate bonds Class E not convertible into shares, for a face value of USD 17,000,000 at a fixed rate of 1.45%, fully amortizable upon maturity (May 2, 2024), under the terms and conditions set forth in the price supplement dated April 21, 2022. Interest is paid quarterly on August 2, 2022, November 2, 2022, February 2, 2023, May 2, 2023, August 2, 2023, November 2, 2023, February 2, 2024, and May 2, 2024. At any time and according to the current regulations and by the foreign exchange regime issued by the BCRA, in particular, the Bank will be able to redeem, fully but not partially, the Class E Corporate Bonds to a price equally to (a) 102% of the remaining principal if the Bank will decide to redeem during the term between the Issuance and the Settlement date up to 9 (nine) month, including the last day; (b) 101 % of the remaining principal, if the Bank will decide to redeem during the terms beginning after the 9 (nine) month since the Issuance date up to maturity date of the Class E, in all cases with expenses and accrued interest not paid, excluding the redeem date.

Corporate Bonds Issuance - Su_2

Corporate Bonds Issuance - Summary of Corporate Bond Liabilities (Parenthetical) (Detail)				12 Months Ended
	May 02, 2022 USD ($)	May 08, 2017 ARS ($)	Nov. 04, 2016 USD ($)	Dec. 31, 2022	May 09, 2022 USD ($)	Oct. 16, 2019 ARS ($)	Oct. 17, 2018 ARS ($)	May 08, 2017 USD ($)
Disclosure of external credit grades [line items]
Corporate bond fixed rate				6.643%
Corporate bond face value					$ 2,889,191,000
Subordinated Resettable – Class A
Disclosure of external credit grades [line items]
Corporate bond fixed rate			6.75%
Corporate bond face value			$ 400,000,000
Corporate bonds benchmark reset rate			546.30%
Non-subordinated – Class B
Disclosure of external credit grades [line items]
Corporate bond face value		$ 4,620,570,000						$ 300,000,000
Corporate bond fixed rate		17.50%
Corporate bond face value						$ 501,861,000	$ 1,229,518,000
Non-subordinated – Class E
Disclosure of external credit grades [line items]
Debt instrument face value	$ 17,000,000
Borrowings interest rate	1.45%
Borrowings maturity	May 2, 2024
Percentage Of The Remaining Principal Amount Redeemable in Case The Bonds Are Redeemed Within Nine Months From The Date Of Issuance				102%
Percentage Of Principal Amount Redeemable In Case Bonds Are Redeemed During The Term After Nine Months From The Date Of Issuance Date But Before The Due Date Of Redemption				101%

Corporate Bonds Issuance - Addi

Corporate Bonds Issuance - Additional Information (Detail) - USD ($)		2 Months Ended	12 Months Ended
	Nov. 04, 2016	Dec. 31, 2021	Dec. 31, 2022	Apr. 27, 2018	Apr. 28, 2017	Apr. 26, 2016
Disclosure of corporate bond liabilities [line items]
Corporate bond fixed rate			6.643%
Subordinated Resettable – Class A
Disclosure of corporate bond liabilities [line items]
Corporate bond fixed rate	6.75%
Borrowings Term Of Extension		5 years
Subordinated Resettable – Class A | Maximum Average Term [member]
Disclosure of corporate bond liabilities [line items]
Corporate bond outstanding amount				$ 2,500,000,000	$ 1,500,000,000	$ 1,000,000,000
Subordinated Resettable – Class A | Maximum Average Term [member] | Previously stated [member]
Disclosure of corporate bond liabilities [line items]
Corporate bond outstanding amount				$ 1,500,000,000

Off Balance Sheet Transaction_2

Off Balance Sheet Transactions - Schedule of Different Off Balance Sheet Transactions (Detail) - ARS ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial investments [line items]
Custody of government and private securities and other assets held by third parties		$ 724,968,797	$ 757,383,931
Preferred and other collaterals received from customers	[1]	187,502,326	234,703,412
Securities received guarantee repurchase transactions		68,130,397	68,389,352
Outstanding checks not yet paid		19,943,141	15,796,202
Checks already deposited and pending clearance		16,828,520	21,715,717
Written-off credits		$ 6,501,526	$ 9,724,143
[1]Related to collaterals used to secure loans transactions and other financing, under the applicable rules in force on this matter.

Restriction on Dividends Dist_2

Restriction on Dividends Distribution - Additional Information (Detail) - ARS ($) $ in Thousands

8 Months Ended

9 Months Ended

12 Months Ended

Apr. 25, 2023

Apr. 06, 2023

May 12, 2022

Apr. 29, 2022

Dec. 16, 2021

Dec. 31, 2022

Dec. 31, 2023

Dec. 31, 2022

Dec. 31, 2021

Dec. 31, 2020

[1]

Disclosure restrictions to dividends distribution [line items]

Dividends recognised as distributions to owners

$ 14,187,873

$ 25,011,252

[1]

$ 58,747,295

Debit amounts of Other comprehensive income

$ 816,164

Percentage on distribution of earnings

40%

20%

20%

Distribution Of Earnings In Instalments

6 months

12 months

12 months

Unappropriated retained earnings

$ (121,041,077)

$ (121,041,077)

(130,275,240)

Dividend Distribution [member]

Disclosure restrictions to dividends distribution [line items]

Dividends recognised as distributions to owners

$ 75,040,918

Unappropriated retained earnings [member]

Disclosure restrictions to dividends distribution [line items]

Normative reserve

21,402,113

$ 21,402,113

3,475,669

Banco Macro SA [member]

Disclosure restrictions to dividends distribution [line items]

Percentage of legal retained earnings

20%

Percentage of risk-weighted assets kept as capital maintenance margin

3.50%

Dividends recognised as distributions to owners

$ 19,751,444

Unappropriated retained earnings

(8,920,325)

Amount presented in other comprehensive income realized at derecognition

$ 18,202,171

Banco Macro SA [member] | Reserves Previously Accumulated In Respect Of Financials Applied [Member]

Disclosure restrictions to dividends distribution [line items]

Amount presented in other comprehensive income realized at derecognition applied to legal reserve

3,640,434

Amount presented in other comprehensive income realized at derecognition applied to property tax expense

373,864

Amount presented in other comprehensive income realized at derecognition applied to dividend distribution

$ 14,187,873

Banco Macro SA [member] | Earnings Distribution Transactions [Member]

Disclosure restrictions to dividends distribution [line items]

Unappropriated retained earnings

43,175,125

Amount presented in other comprehensive income realized at derecognition applied to legal reserve

8,607,704

Amount presented in other comprehensive income realized at derecognition applied to property tax expense

808,505

Amount presented in other comprehensive income realized at derecognition applied to facultative reserve for future distribution of earnings

$ 33,758,916

Banco Macro SA [member] | Announcement By The Regulatory Authority Regarding The Distribution Of Dividend

Disclosure restrictions to dividends distribution [line items]

Percentage on distribution of earnings

40%

Distribution Of Earnings In Instalments

6 months

[1]Includes a supplementary cash dividend approved by the Shareholders’ Meeting dated on October 21, 2020. See also notes 42 and 51.

Capital Management, Corporate_3

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Banks's Shareholders (Detail)		12 Months Ended
	Oct. 01, 2021	Dec. 31, 2022
Disclosure of ownership structure of shareholders [line items]
Participating Interest	24.99%
Carballo Delfin Jorge Ezequiel [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest		18.38%
Voting Interest		20.04%
ANSES FGS Law No. 26425 [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest		28.80%
Voting Interest		26.91%
Grouped shareholders (Local Stock Exchanges) [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest		11.79%
Voting Interest		11.21%
Grouped shareholders (Foreign stock exchanges) [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest		23.75%
Voting Interest		22.19%
Fideicomiso de Garantía JHB BMA
Disclosure of ownership structure of shareholders [line items]
Participating Interest		17.28%
Voting Interest		19.65%

Capital Management, Corporate_4

Capital Management, Corporate Governance Transparency Policy and Risk Management - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2022 ARS ($) Board_member Branches	Dec. 31, 2021 ARS ($)
Disclosure of detailed information about financial instruments [line items]
Number of board of directors | Board_member	12
Number of independent directors | Board_member	6
Percentage of high liquidity assets portfolio	25%
Percentage of confidence level	99%
Probability Of Default Estimated Life	12 months
Adjustment for uncertainty in external obligation restructuring Amount	$ 0	$ 3,868,593
Reduction In The Default Rates Of MIPYMES [Member]
Disclosure of detailed information about financial instruments [line items]
Additional allowance recognized in profit or loss allowance account for credit losses of financial assets	1,837,000
Estimated change in the interest rate	1,514,000
Estimation related to federal government securities	$ 323,000
Medium Sized Segments Of Comparable Commercial Portfolio [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	90 days
Consumption Portfolio [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	90 days
Bottom of range [member] | Low Risk Customer [Member] | Stage 2 [Member] | Consumption Portfolio And Comparable Commercial Portfolio [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	90 days
Top of range [member] | Low Risk Customer [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	90 days
Top of range [member] | No Low Risk Customer [Member] | Stage 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	30 days
Banco Macro SA [member]
Disclosure of detailed information about financial instruments [line items]
Number of branches | Branches	467

Capital Management, Corporate_5

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Minimum Capital Requirements Measured on Consolidated Basis (Detail)	Dec. 31, 2022 ARS ($)
Disclosure of minimum capital requirements [line items]
Minimum capital requirements	$ 105,060,980
Computable equity	515,330,432
Capital surplus	$ 410,269,452

Capital Management, Corporate_6

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Credit losses Splitted by Class of Financial instrument (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	$ 12,229,565	$ 19,539,828
Loans and other financing [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	11,002,504	18,761,457
Loans commitment [Member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	771,821	687,783
Other financial assets [Member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	91,041	51,518
Other debt securities at amortized cost [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	334,996	7,311
Other debt securities at fair value through OCI [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	$ 29,203	$ 31,759

Capital Management, Corporate_7

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Bank's Internal Credit Rating Grades (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	100%	100%
Performing [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	97.32%	96.76%
Weighted PD	1.54%	2.05%
High grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	89%	79.54%
Weighted PD	0.93%	1.02%
Standard grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	4.44%	12.44%
Weighted PD	5%	5.05%
Sub-standard grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	3.88%	4.78%
Weighted PD	11.58%	11.26%
Past due but not impaired [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	1.86%	2.33%
Weighted PD	29.73%	30.27%
Impaired [Member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	0.82%	0.91%
Weighted PD	100%	100%

Capital Management, Corporate_8

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Key Economic Variables or Assumptions (Detail)	12 Months Ended
	Dec. 31, 2022
Base case [member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	1%
Interest rates	67.97%
CPI	107.45%
Downside [member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	(3.01%)
Interest rates	88.19%
CPI	170.55%
Favourable [Member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	2.48%
Interest rates	58.72%
CPI	85.82%
Probability of default [member] | Base case [member]
Disclosure of external credit grades [line items]
GDP growth	70%
Interest rates	70%
CPI	70%
Probability of default [member] | Downside [member]
Disclosure of external credit grades [line items]
GDP growth	20%
Interest rates	20%
CPI	20%
Probability of default [member] | Favourable [Member]
Disclosure of external credit grades [line items]
GDP growth	10%
Interest rates	10%
CPI	10%

Capital Management, Corporate_9

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of modified and forborne loans (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Amortized costs of financial assets modified during the period	$ 1,608,310	$ 431,500
Net modification	$ 4,401,417	$ 722,238

Capital Management, Corporat_10

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Aging Analysis of Performing Loans in Arrears (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Not later than one month [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	99.80%	99.40%
Not later than one month [member] | Commercial loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	98.80%	98.90%
Not later than one month [member] | Commercial loans comparable to consumer [Member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	99.90%	99.70%
Not later than one month [member] | Consumer loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	100%	99.50%
Later than one month and not later than three months [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0.20%	0.50%
Later than one month and not later than three months [member] | Commercial loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	1.20%	0.90%
Later than one month and not later than three months [member] | Commercial loans comparable to consumer [Member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0.10%	0.30%
Later than one month and not later than three months [member] | Consumer loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0.50%
Later than three months and not later than six months [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than three months and not later than six months [member] | Commercial loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than three months and not later than six months [member] | Commercial loans comparable to consumer [Member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than three months and not later than six months [member] | Consumer loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than six months and not later than one year [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0.10%
Later than six months and not later than one year [member] | Commercial loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0.20%
Later than six months and not later than one year [member] | Commercial loans comparable to consumer [Member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than six months and not later than one year [member] | Consumer loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than one year [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than one year [member] | Commercial loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than one year [member] | Commercial loans comparable to consumer [Member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%
Later than one year [member] | Consumer loans [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	0%	0%

Capital Management, Corporat_11

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Risk Concentration by Industry for the Components of the Statement of Financial Position (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	$ 609,603,369	$ 705,089,666
Non-financial public sector	2,206,935	4,628,306
Other financial entities	935,413	2,948,987
Non-financial private sector	606,461,021	697,512,373
Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	292,808,378	339,289,013
Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	57,938,048	82,816,392
Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	66,061,965	72,139,809
Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	77,306,616	83,692,037
Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	69,391,226	68,722,652
Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	9,496,434	15,263,564
Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	12,095,254	14,790,078
Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	17,889,660	16,585,694
Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	665,239	963,621
Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,621,809	3,116,624
Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	186,392	132,889
Stage 1 collective [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	479,452,940	514,367,442
Non-financial public sector	213,611	139,590
Other financial entities	127	4,086
Non-financial private sector	479,239,202	514,223,766
Stage 1 collective [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	274,924,089	323,205,610
Stage 1 collective [member] | Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	31,183,788	31,780,091
Stage 1 collective [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	44,869,029	40,312,462
Stage 1 collective [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	65,880,196	61,670,626
Stage 1 collective [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	44,682,587	39,999,096
Stage 1 collective [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,247,027	2,312,433
Stage 1 collective [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,480,513	2,817,845
Stage 1 collective [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	9,787,338	8,346,506
Stage 1 collective [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	503,461	643,481
Stage 1 collective [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,496,835	3,025,323
Stage 1 collective [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	184,339	110,293
Stage 1 individual [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	104,988,725	157,218,100
Non-financial public sector	1,993,184	4,488,641
Other financial entities	935,286	2,944,901
Non-financial private sector	102,060,255	149,784,558
Stage 1 individual [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,148,236	2,745,926
Stage 1 individual [member] | Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	24,274,647	46,464,909
Stage 1 individual [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	17,883,431	22,054,630
Stage 1 individual [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	8,552,942	19,022,152
Stage 1 individual [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	23,420,277	27,407,746
Stage 1 individual [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	7,225,151	12,006,425
Stage 1 individual [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	9,527,822	11,867,948
Stage 1 individual [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	7,874,875	7,923,998
Stage 1 individual [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	152,874	290,824
Stage 2 collective [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	17,579,354	17,852,932
Non-financial public sector	29	75
Non-financial private sector	17,579,325	17,852,857
Stage 2 collective [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	12,067,795	10,040,814
Stage 2 collective [member] | Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	746,964	845,026
Stage 2 collective [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	799,999	3,065,295
Stage 2 collective [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,522,295	2,421,080
Stage 2 collective [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,061,948	1,011,514
Stage 2 collective [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	21,074	35,904
Stage 2 collective [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	60,956	94,079
Stage 2 collective [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	184,136	221,929
Stage 2 collective [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	7,295	25,968
Stage 2 collective [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	104,849	69,117
Stage 2 collective [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,014	22,131
Stage 2 individual [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	2,570,188	9,225,497
Non-financial private sector	2,570,188	9,225,497
Stage 2 individual [member] | Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,329,244	3,533,350
Stage 2 individual [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,240,944	5,692,147
Stage 3 [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	5,012,162	6,425,695
Non-financial public sector	111
Non-financial private sector	5,012,051	6,425,695
Stage 3 [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,668,258	3,296,663
Stage 3 [member] | Manufacturing Industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	403,405	193,016
Stage 3 [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,268,562	1,015,275
Stage 3 [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	351,183	578,179
Stage 3 [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	226,414	304,296
Stage 3 [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,182	908,802
Stage 3 [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	25,963	10,206
Stage 3 [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	43,311	93,261
Stage 3 [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,609	3,348
Stage 3 [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	20,125	22,184
Stage 3 [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	$ 39	$ 465

Capital Management, Corporat_12

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Collateral and Other Credit Improvements (Detail) - ARS ($) $ in Thousands		Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		$ 609,603,369	$ 705,089,666
Fair value of collateral Pledges on vehicles and machinery		6,517
Total collateral	[1]	187,502,326	234,703,412
Guarantees received [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		2,076,880,379	1,764,839,407
Fair value of collateral Pledges on time deposits		2,023,031	2,642,493
Fair value of collateral Deferred payment checks		28,716,066	34,658,789
Fair value of collateral Mortgage on real property		39,857,179	63,717,909
Fair value of collateral Pledges on vehicles and machinery		9,018,453	13,880,051
Fair value of collateral Pledges on personal property		3,661,505	3,493,029
Fair value of collateral Other		104,226,092	116,311,137
Total collateral		187,502,326	234,703,408
Net exposure		1,889,378,053	1,530,135,999
Associated ECL		12,229,565	19,539,828
Guarantees received [member] | Loans and other financing [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		609,603,369	705,089,666
Fair value of collateral Pledges on time deposits		1,892,396	2,637,950
Fair value of collateral Deferred payment checks		28,716,066	34,658,789
Fair value of collateral Mortgage on real property		39,795,825	63,571,524
Fair value of collateral Pledges on vehicles and machinery		9,011,936	13,880,051
Fair value of collateral Pledges on personal property		3,284,991	3,377,363
Fair value of collateral Other		100,749,510	115,127,408
Total collateral		183,450,724	233,253,085
Net exposure		426,152,645	471,836,581
Associated ECL		11,002,504	18,761,457
Guarantees received [member] | Other debt securities at fair value through OCI [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		137,911,993	510,230,657
Net exposure		137,911,993	510,230,657
Associated ECL		29,203	31,759
Guarantees received [member] | Loans commitment [Member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		676,242,885	438,164,045
Fair value of collateral Pledges on time deposits		130,635	4,543
Fair value of collateral Mortgage on real property		61,354	146,385
Fair value of collateral Pledges on personal property		376,514	115,666
Fair value of collateral Other		3,476,582	1,183,729
Total collateral		4,051,602	1,450,323
Net exposure		672,191,283	436,713,722
Associated ECL		771,821	687,783
Guarantees received [member] | Other financial assets [Member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		53,527,298	64,515,449
Net exposure		53,527,298	64,515,449
Associated ECL		91,041	51,518
Guarantees received [member] | Other debt securities at amortized cost [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		599,594,834	46,839,590
Net exposure		599,594,834	46,839,590
Associated ECL		334,996	7,311
Collateral held for stage3 assets [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		5,012,162	6,425,695
Fair value of collateral Deferred payment checks			613,180
Fair value of collateral Mortgage on real property		1,084,295	161,038
Fair value of collateral Pledges on vehicles and machinery		85,325	29,463
Fair value of collateral Pledges on personal property		26,074	1,689,672
Fair value of collateral Other		345,272
Total collateral		1,540,966	2,493,353
Net exposure		3,471,196	3,932,342
Associated ECL		3,458,167	5,150,187
Collateral held for stage3 assets [member] | Loans and other financing [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		5,012,162	6,425,695
Fair value of collateral Deferred payment checks			613,180
Fair value of collateral Mortgage on real property		1,084,295	161,038
Fair value of collateral Pledges on vehicles and machinery		85,325	29,463
Fair value of collateral Pledges on personal property		26,074	1,689,672
Fair value of collateral Other		345,272
Total collateral		1,540,966	2,493,353
Net exposure		3,471,196	3,932,342
Associated ECL		$ 3,458,167	$ 5,150,187
[1]Related to collaterals used to secure loans transactions and other financing, under the applicable rules in force on this matter.

Capital Management, Corporat_13

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Liquidity Ratios Arising from Dividing Net Liquid Assets, Cash and Cash Equivalents by Total Deposits (Detail)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	93.65%	87.37%
Weighted average [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	93.59%	88.63%
Maximum Average Term [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	95.25%	92.77%
Minimum Average Term [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	92.45%	85.50%

Capital Management, Corporat_14

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Contractual Cash Flows and Other Financing (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Liquidity Risk [line items]
Non financial government sector	$ 2,685,988	$ 5,943,401
Financial sector	1,276,614	3,802,664
Non financial private sector and foreign residents	810,530,810	936,959,438
Total	814,493,412	946,705,503
Matured [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	108
Non financial private sector and foreign residents	3,479,647	2,947,910
Total	3,479,755	2,947,910
Not later than one month [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	1,354,472	451,655
Financial sector	49,118	498,131
Non financial private sector and foreign residents	262,631,874	262,744,595
Total	264,035,464	263,694,381
Not later than three months [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	574,763	1,215,393
Financial sector	66,153	1,297,578
Non financial private sector and foreign residents	72,764,504	82,388,879
Total	73,405,420	84,901,850
Later than three months and not later than six months [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	104,041	948,547
Financial sector	558,685	72,892
Non financial private sector and foreign residents	88,437,289	94,106,166
Total	89,100,015	95,127,605
Later than six months and not later than one year [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	186,988	2,397,187
Financial sector	203,511	252,966
Non financial private sector and foreign residents	111,848,422	124,267,841
Total	112,238,921	126,917,994
Over 12 months and up to 24 months [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	292,711	930,619
Financial sector	305,741	1,419,953
Non financial private sector and foreign residents	119,772,924	146,635,855
Total	120,371,376	148,986,427
Later than two years [member]
Disclosure Of Liquidity Risk [line items]
Non financial government sector	172,905
Financial sector	93,406	261,144
Non financial private sector and foreign residents	151,596,150	223,868,192
Total	$ 151,862,461	$ 224,129,336

Capital Management, Corporat_15

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Contractual Future Cash Flows of Financial Liabilities, Including Interest and Charges to be Accrued (Detail) - ARS ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Liquidity Risk [line items]
Deposits	$ 1,322,075,888	$ 1,156,486,314
From the non financial government sector	112,199,843	110,551,869
From the financial sector	1,653,447	1,872,336
From the non financial private sector and foreign residents	1,208,222,598	1,044,062,109
Liabilities as fair value through profit or loss	526,027	3,170,711
Derivative instruments	2,371	4,933
Other Financial Liabilities	136,379,499	132,342,381
Financing received from the Central Bank of Argentina and other financial institutions	2,471,701	868,429
Issued corporate bonds	2,788,430	6,120,392
Subordinated corporate bonds	89,533,385	106,570,079
Total	1,553,777,301	1,405,563,239
Not later than one month [member]
Disclosure Of Liquidity Risk [line items]
Deposits	1,186,832,473	1,040,999,187
From the non financial government sector	107,790,689	104,125,831
From the financial sector	1,653,447	1,872,336
From the non financial private sector and foreign residents	1,077,388,337	935,001,020
Liabilities as fair value through profit or loss	526,027	3,170,711
Derivative instruments	1,715
Other Financial Liabilities	130,773,020	129,482,229
Financing received from the Central Bank of Argentina and other financial institutions	292,382	458,364
Total	1,318,425,617	1,174,110,491
Not later than three months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	113,538,635	101,780,527
From the non financial government sector	3,384,960	4,116,058
From the non financial private sector and foreign residents	110,153,675	97,664,469
Derivative instruments	656
Other Financial Liabilities	426,282	343,991
Financing received from the Central Bank of Argentina and other financial institutions	517,458	356,378
Issued corporate bonds	9,974
Total	114,493,005	102,480,896
Later than three months and not later than six months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	19,753,491	12,548,302
From the non financial government sector	1,019,697	2,304,904
From the non financial private sector and foreign residents	18,733,794	10,243,398
Derivative instruments		4,933
Other Financial Liabilities	387,072	308,099
Financing received from the Central Bank of Argentina and other financial institutions	1,616,892	26,334
Issued corporate bonds	9,649	6,120,392
Subordinated corporate bonds	2,349,534	2,657,150
Total	24,116,638	21,665,210
Later than six months and not later than one year [member]
Disclosure Of Liquidity Risk [line items]
Deposits	1,902,154	1,071,555
From the non financial government sector	4,497	5,076
From the non financial private sector and foreign residents	1,897,657	1,066,479
Other Financial Liabilities	736,506	502,578
Financing received from the Central Bank of Argentina and other financial institutions	44,969	16,203
Issued corporate bonds	19,948
Subordinated corporate bonds	2,349,534	2,657,152
Total	5,053,111	4,247,488
Over 12 months and up to 24 months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	12,295	84,281
From the non financial private sector and foreign residents	12,295	84,281
Other Financial Liabilities	1,225,622	736,092
Financing received from the Central Bank of Argentina and other financial institutions		11,150
Issued corporate bonds	2,748,859
Subordinated corporate bonds	4,699,067	5,314,305
Total	8,685,843	6,145,828
Later than two years [member]
Disclosure Of Liquidity Risk [line items]
Deposits	36,840	2,462
From the non financial private sector and foreign residents	36,840	2,462
Other Financial Liabilities	2,830,997	969,392
Subordinated corporate bonds	80,135,250	95,941,472
Total	$ 83,003,087	$ 96,913,326

Capital Management, Corporat_16

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Bank's VaR by type of Risks (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Interest Rate Risk [line items]
Interest rate risk	$ 12,656	$ 9,124
Currency Exchange rate risk	10,687	7,454
Price risk	$ 12,362	$ 3,719

Changes in the Argentine Macr_2

Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2022
Financial And Capital Markets [Line Items]
Percentage Of Increase Decrease In Foreign Currency	100%