Banco Macro (BMA) 20-F 29 Apr 24 2023 FY Annual report (foreign) Financial data

Cover Page

Cover Page	12 Months Ended
	Dec. 31, 2023 shares
Document Information [Line Items]
Document Type	20-F
Amendment Flag	false
Document Period End Date	Dec. 31, 2023
Document Fiscal Year Focus	2023
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, 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
Document Financial Statement Error Correction [Flag]	false
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, 2023	Dec. 31, 2022
ASSETS
Cash and deposits in banks	$ 1,203,105,095	$ 778,796,544
Cash	397,357,431	85,987,793
Central Bank of Argentina	515,946,216	446,952,618
Other local and foreign entities	289,745,411	245,818,395
Other	56,037	37,738
Debt securities at fair value through profit or loss	1,752,113,837	657,238,645
Derivative financial instruments	13,143,270	133,591
Repo transactions	615,582,382	192,852,624
Other financial assets	201,381,389	180,443,674
Loans and other financing	1,833,657,853	1,864,088,844
Non-financial public sector	4,715,710	6,872,050
Other financial entities	9,965,075	2,887,593
Non-financial private sector and foreign residents	1,818,977,068	1,854,329,201
Other debt securities	430,934,498	2,295,609,430
Financial assets delivered as guarantee	132,891,084	95,353,885
Current income tax assets	877,771	0
Equity instruments at fair value through profit or loss	3,213,841	2,614,136
Investments in associates and joint arrangements	1,685,111	3,555,025
Property, plant and equipment	356,787,386	317,211,464
Intangible assets	75,170,628	54,308,754
Deferred income tax assets	995,545	229,096
Other non-financial assets	54,782,584	38,779,189
Non-current assets held for sale	41,888,837	27,579,033
TOTAL ASSETS	6,718,211,111	6,508,793,934
LIABILITIES
Deposits	3,370,240,610	4,033,959,266
Non-financial public sector	187,100,670	342,399,722
Financial Sector	20,185,431	5,148,961
Non-financial private sector and foreign residents	3,162,954,509	3,686,410,583
Liabilities at fair value through profit or loss	13,825,475	1,638,088
Derivative financial instruments	2,837,879	7,382
Repo transactions	23,601,328	0
Other financial liabilities	374,491,943	420,684,684
Financing received from the Central Bank of Argentina and other financial institutions	19,799,011	7,627,436
Issued corporate bonds	58,864,013	8,456,451
Current income tax liabilities	213,883,957	33,785,982
Subordinated corporate bonds	328,227,793	224,617,825
Provisions	8,812,936	8,682,459
Deferred income tax liabilities	45,415,891	40,903,089
Other non-financial liabilities	214,185,225	133,311,398
TOTAL LIABILITIES	4,674,186,061	4,913,674,060
SHAREHOLDERS' EQUITY
Capital stock	639,413	639,413
Non-capital contributions	12,429,781	12,429,781
Capital adjustments	567,267,912	567,267,912
Earnings reserved	1,219,190,868	1,264,342,788
Unappropriated retained earnings	(383,821,734)	(376,931,163)
Accumulated other comprehensive income	40,528,523	157,141
Net income for the fiscal year	587,324,400	126,950,267
Net shareholders' equity attributable to controlling interests	2,043,559,163	1,594,856,139
Net shareholders' equity attributable to non-controlling interests	465,887	263,735
TOTAL SHAREHOLDERS' EQUITY	2,044,025,050	1,595,119,874
TOTAL SHAREHOLDERS' EQUITY AND LIABILITIES	$ 6,718,211,111	$ 6,508,793,934

Consolidated Statement of Incom

Consolidated Statement of Income $ in Thousands		12 Months Ended
		Dec. 31, 2023 ARS ($) $ / shares	Dec. 31, 2022 ARS ($) $ / shares	Dec. 31, 2021 ARS ($) $ / shares
Statement [LineItems]
Interest income		$ 2,446,332,749	$ 1,907,263,992	$ 1,367,473,535
Interest expense		(1,621,299,160)	(956,458,308)	(572,592,780)
Net interest income		825,033,589	950,805,684	794,880,755
Commissions income		245,712,549	234,809,397	224,345,705
Commissions expense		(24,943,882)	(23,086,499)	(21,418,784)
Net commissions income		220,768,667	211,722,898	202,926,921
Subtotal (Net interest income plus Net commissions income)		1,045,802,256	1,162,528,582	997,807,676
Net gain from measurement of financial instruments at fair value through profit or loss		974,315,271	140,628,194	101,180,879
Profit from sold or derecognized assets at amortized cost		342,331	528,229	1,480,419
Differences in quoted prices of gold and foreign currency		798,217,991	193,924,698	28,192,905
Other operating income		72,887,469	65,948,223	47,519,939
Credit loss expense on financial assets		(45,968,747)	(21,480,302)	(15,745,665)
Net operating income before expenses, depreciation and amortization		2,845,596,571	1,542,077,624	1,160,436,153
Employee benefits		(278,509,138)	(241,771,572)	(239,493,427)
Administrative expenses		(164,225,989)	(121,933,757)	(121,877,712)
Depreciation and amortization of fixed assets		(58,098,766)	(47,485,393)	(43,224,593)
Other operating expenses		(321,270,780)	(233,739,638)	(207,725,404)
Operating income after expenses, depreciation and amortization		2,023,491,898	897,147,264	548,115,017
Income / (loss) from associates and joint arrangements		155,403,295	(353,496)	530,759
Loss on net monetary position		(1,308,898,985)	(712,616,273)	(402,701,777)
Income before tax on continuing operations		869,996,208	184,177,495	145,943,999
Income tax on continuing operations		(282,321,067)	(57,205,169)	(7,194,479)
Net income from continuing operations		587,675,141	126,972,326	138,749,520
Net income for the fiscal year		587,675,141	126,972,326	138,749,520
Net income for the fiscal year attributable to controlling interests		587,324,400	126,950,267	138,744,986
Net income for the fiscal year attributable to non-controlling interests		$ 350,741	$ 22,059	$ 4,534
Basic earnings per share | (per share)	[1]	$ 918.5368	$ 198.5419	$ 216.9881
[1]The Bank does not have any financial instrument that should be considered as diluted. Therefore, basic and dilutive earning per share is the same amount.

Consolidated Statement of Other

Consolidated Statement of Other Comprehensive Income - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Statement [LineItems]
Net Income for the fiscal year	$ 587,675,141	$ 126,972,326	$ 138,749,520
Foreign currency translation differences from Financial Statements conversion	9,758,855	(2,238,986)	(4,648,591)
Foreign currency translation differences for the fiscal year	9,758,855	(2,238,986)	(4,648,591)
Profit or loss from financial instruments measured at fair value through other comprehensive income (FVOCI) (IFRS 9(4.1.2)(a))	30,612,527	(15,079,919)	12,076,621
Profit or loss for the fiscal year from financial instruments at fair value through other comprehensive income (FVOCI)	47,943,484	(9,596,362)	3,330,076
Reclassification to profit or loss	(569,043)	(13,104,724)	16,082,210
Income tax	(16,761,914)	7,621,167	(7,335,665)
Total other comprehensive income / (loss) that will be reclassified to profit or loss	40,371,382	(17,318,905)	7,428,030
Total other comprehensive income / (loss)	40,371,382	(17,318,905)	7,428,030
Total comprehensive income for the fiscal year	628,046,523	109,653,421	146,177,550
Total comprehensive income attributable to controlling interests	627,695,782	109,631,362	146,173,016
Total comprehensive income attributable to non-controlling interests	$ 350,741	$ 22,059	$ 4,534

Consolidated Statement of Chang

Consolidated Statement of Changes in Shareholders' Equity - ARS ($) $ in Thousands	Total	Issued capital [member]	Additional paid-in capital [member]	Capital adjustments [member]	[1]	Accumulated foreign currency translation difference from Financial Statements conversion [member]	Accumulated other comprehensive income [member]	Legal reserve [member]	Miscellaneous other reserves [member]	Unappropriated retained earnings [member]	Total controlling interests [member]	Total non- controlling interests [member]
Restated amount at the beginning at Dec. 31, 2020	$ 1,387,573,524	$ 639,413	$ 12,429,781	$ 567,267,912		$ 8,289,110	$ 1,758,906	$ 391,677,602	$ 997,360,211	$ (591,866,517)	$ 1,387,556,418	$ 17,106
Total comprehensive income for the fiscal year
Net income for the fiscal year	138,749,520									138,744,986	138,744,986	4,534
Other comprehensive income for the fiscal year	7,428,030					(4,648,591)	12,076,621				7,428,030
Cash dividends	(77,886,932)								(77,886,932)		(77,886,932)
Facultative reserve									(4,047)	4,047
Facultative reserve for future distribution earnings									(186,175,414)	186,175,414
Personal assets tax on shares and equity interests	(2,429,532)								(2,429,532)		(2,429,532)
Other changes	208,135											208,135
Amount at the end of the fiscal year at Dec. 31, 2021	1,453,642,745	639,413	12,429,781	567,267,912		3,640,519	13,835,527	391,677,602	730,864,286	(266,942,070)	1,453,412,970	229,775
Total comprehensive income for the fiscal year
Net income for the fiscal year	126,972,326									126,950,267	126,950,267	22,059
Other comprehensive income for the fiscal year	(17,318,905)					(2,238,986)	(15,079,919)				(17,318,905)
Legal reserve								22,082,902		(22,082,902)
Reserve for dividends pending Central Bank of Argentina's authorization	33,654,239								119,717,998	(86,063,759)	33,654,239
Personal assets tax on shares and equity interests	(1,842,432)									(1,842,432)	(1,842,432)
Other changes	11,901											11,901
Amount at the end of the fiscal year at Dec. 31, 2022	1,595,119,874	639,413	12,429,781	567,267,912		1,401,533	(1,244,392)	413,760,504	850,582,284	(249,980,896)	1,594,856,139	263,735
Total comprehensive income for the fiscal year
Net income for the fiscal year	587,675,141									587,324,400	587,324,400	350,741
Other comprehensive income for the fiscal year	40,371,382					9,758,855	30,612,527				40,371,382
Legal reserve								26,805,049		(26,805,049)
Reserve for dividends pending Central Bank of Argentina's authorization	(177,084,814)								(71,956,969)	(105,127,845)	(177,084,814)
Personal assets tax on shares and equity interests	(1,907,944)									(1,907,944)	(1,907,944)
Other changes	(148,589)											(148,589)
Amount at the end of the fiscal year at Dec. 31, 2023	$ 2,044,025,050	$ 639,413	$ 12,429,781	$ 567,267,912		$ 11,160,388	$ 29,368,135	$ 440,565,553	$ 778,625,315	$ 203,502,666	$ 2,043,559,163	$ 465,887
[1]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, 2023	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities
Income for the fiscal year before income tax	$ 869,996,208	$ 184,177,495	$ 145,943,999
Adjustment for the total monetary effect of the fiscal year	1,308,898,985	712,616,273	402,701,777
Adjustments to obtain cash flows from operating activities:
Amortization and depreciation	58,098,766	47,485,393	43,224,593
Credit loss expense on financial assets	45,968,747	21,480,302	15,745,665
Difference in quoted prices of foreign currency	(519,687,484)	(263,504,186)	(104,535,187)
Other adjustments	115,506,601	454,720,951	291,953,697
Net increase / (decrease) from operating assets:
Debt securities at fair value through profit or loss	(909,887,830)	(460,689,489)	306,877,592
Derivative financial instruments	9,188,920	(125,729)	9,051,924
Repo transactions	(167,176,772)	(2,344,774)	170,442,492
Loans and other financing
Non-financial public sector	2,156,260	7,540,174	18,683,672
Other financial entities	(7,077,482)	6,273,635	7,545,035
Non-financial private sector and foreign residents	281,246,343	237,287,781	172,154,622
Other debt securities	240,896,426	141,445,422	(208,231,373)
Financial assets delivered as guarantee	3,168,196	13,617,450	21,891,411
Equity Instruments at fair value through profit or loss	(409,343)	20,321,483	24,843,827
Other assets	16,509,607	30,914,031	(44,393,694)
Deposits
Non-financial public sector	(59,863,185)	261,496	(331,436,522)
Financial sector	15,036,470	(681,632)	(545,874)
Non-financial private sector and foreign residents	(1,288,083,427)	462,405,962	(571,024,821)
Liabilities at fair value through profit or loss	(8,159,156)	(8,235,747)	9,873,835
Derivative financial instruments	(5,748,073)	(7,979)	13,253
Repo transactions	23,601,328		(5,663,723)
Other liabilities	(82,864,800)	15,668,619	(36,227,516)
Income tax payments	(26,544,392)	(8,377,713)	(67,120,479)
Total cash from operating activities (A)	(85,229,087)	1,612,249,218	271,768,205
Cash flows from investing activities
Acquisition of PPE, intangible assets and other assets	(57,073,159)	(75,754,316)	(41,809,798)
Obtaining control of subsidiaries or other businesses	(21,956,493)		(216,271)
Other payments related to investing activities	(622,770)	(11,893)
Other collections related to investing activities	160,975,229
Total cash used in investing activities (B)	81,322,807	(75,766,209)	(42,026,069)
Payments:
Dividends	(179,680)	(59,462,558)
Non-subordinated corporate bonds	(4,877,812)	(15,870,950)	(24,808,397)
Financing from local financial entities			(4,816,892)
Subordinated corporate bonds	(12,943,001)	(14,493,132)	(18,282,715)
Other payments related to financing activities	(3,935,538)	(3,230,323)	(4,735,526)
Collections / Incomes:
Non-subordinated corporate bonds	29,477,155	9,185,164
Financing from local financial entities	(7,598,036)	6,085,830
Total cash used in financing activities (C)	(56,912)	(77,785,969)	(52,643,530)
Effect of exchange rate fluctuations (D)	909,268,594	393,367,215	164,337,260
Monetary effect on cash and cash equivalents (E)	(1,856,159,506)	(1,396,781,916)	(874,986,242)
Net (decrease) / increase in cash and cash equivalents (A+B+C+D+E)	(950,854,104)	455,282,339	(533,550,376)
Cash and cash equivalents at the beginning of the fiscal year	2,335,331,915	1,880,049,576	2,413,599,952
Cash and cash equivalents at the end of the fiscal year	$ 1,384,477,811	$ 2,335,331,915	$ 1,880,049,576

Corporate Information

Corporate Information	12 Months Ended
	Dec. 31, 2023
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 and renders stock exchange services, electronic payment 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 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 2023, 2022, 2021 and 2020, the Bank in conjunction with other entities of the argentine financial system made contributions in the company Play Digital SA for a total amount of 977,225 (not restated), reaching an equity interest of 9.4543%. 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. On May 18, 2023, Banco Macro SA acquired 100% of Macro Agro SAU (formerly known as ) Additionally, on November 2, 2023, the Board of Directors of the Central Bank of Argentina (BCRA), authorized the acquisition of 100% of the capital stock of Banco Itaú Argentina SA, Itaú Asset Management SA and Itaú Valores SA. For further information see also Note 14. These consolidated Financial Statements for the year ended December 31, 2023 were authorized for issue by the Management on April 2 9

Operations of the Bank

Operations of the Bank	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022, the deposits held by the Misiones Provincial Government with the Bank amounted to 45,827,616 and 66,333,468 (including 5,213,814 and 5,031,694 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, 2023 and 2022, the deposits held by the Salta Provincial Government with the Bank amounted to 65,930,128 and 107,468,621 (including 8,782,304 and 10,764,824, 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, 2023 and 2022, the deposits held by the Jujuy Provincial Government with the Bank amounted to 17,780,194 and 24,217,758 (including 5,497,367 and 6,927,266, 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, 2023 and 2022, 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 42,496,491 and 108,008,942 (including 22,563,470 and 28,845,855, related to court deposits), respectively. Additionally, the Bank granted loans to the Tucumán Provincial Government and the Municipalities of San Miguel de Tucumán and Yerba Buena as of December 31, 2023 and 2022 for an amount of 2,278,902 and 1,632,713, respectively.

Basis for the Preparation of th

Basis for the Preparation of these Financial Statements and Applicable Accounting Standards	12 Months Ended
	Dec. 31, 2023
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, 2023, 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 statement 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, 2023 is presented comparatively with the immediately preceding fiscal year and the statement 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, 2023, are presented comparatively with those as of December 31, 2022 and 2021. 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 following section “Measuring unit”). Measuring unit These consolidated Financial Statements as of December 31, 2023 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 211.41% and 94.79% for the fiscal years ended on December 31, 2023 and 2022, 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 fiscal year 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 fiscal year 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 from monetary position will be classified based on the item that generated it and will be separately disclosed reflecting the inflationary effects over such items. 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”. Consequently, 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 controlled entities as of December 31, 2023. 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. Controlled entities 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 controlled entities. Transactions between consolidated entities are completely eliminated. Changes in a parent’s ownership interest in a controlled entity 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 controlled entities 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 each year. 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, 2023, 2022 and 2021, 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 payment services Fintech SGR (Structured entity) San Martín 140 - 2nd floor - CABA Argentina Granting of guarantees Macro Agro SAU (3) Santa Fe 1219 - 4th floor - Rosario, Santa Fe Argentina Grain Brokerage Banco BMA SAU (4) Ave. Eduardo Madero 1182 – 9th floor – CABA Argentina Financial entity BMA Asset Management SA Ave. Eduardo Madero 1182 – 2nd floor – CABA Argentina Management and administration of mutual funds BMA Valores SA Ave. Eduardo Madero 1182 – 2nd floor – CABA Argentina Stock exchange services (1) Consolidated with Macro Fondos SGFCISA ( 80.90 (2) Consolidated with Sud Asesores (ROU) SA (100% voting rights – Equity interest: 66,496). (3) Consolidated with the Bank since May 2023, as control was obtained in such month (see Note 14 (4) Consolidated with the Bank since November 2023. Additionally, Banco BMA SAU consolidates As of December 31, 2023 and 2022, the Bank’s interest in the companies it consolidates is as follows: • As of December 31, 2023: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting 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 Common 1,001,200,000 100.00 % 100.00 % Subsidiaries (contd.) Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 % Macro Agro SAU (1) Common 615,519 100.00 % 100.00 % Banco BMA SAU (2) Common 729,166,165 100.00 % 100.00 % Preferred 14,565,089 100.00 % BMA Asset Management SA (2) Common 91,950 100.00 % 100.00 % BMA Valores SA (2) Common 52,419,500 100.00 % 100.00 % (1) Interest acquired in May 2023 (see Note 14). (2) Interest acquired in November 2023 (see Note 14). • As of December 31, 2022: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting 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 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 all its subsidiaries as of December 31, 2023 and 2022 are as follows: Entity Balances as of 12/31/2023 Assets Liabilities Equity Equity attributable Banco Macro SA 5,850,672,381 3,807,113,218 2,043,559,163 Macro Bank Limited 96,913,028 69,534,634 27,378,394 Macro Securities SAU (1) 172,108,267 114,694,224 57,414,043 Macro Fiducia SAU 650,856 47,660 603,196 Argenpay SAU 15,211,804 8,272,716 6,939,088 Fintech SGR 16,775,841 16,154,667 155,287 465,887 Macro Agro SAU 24,091,214 23,317,522 773,692 Banco BMA SAU 879,489,639 667,129,219 212,360,420 Eliminations (337,701,919 ) (32,077,799 ) (305,624,120 ) Consolidated 6,718,211,111 4,674,186,061 2,043,559,163 465,887 (1) Includes the balance amounts of its subsidiary Macro Fondos SGFCISA. Entity Balances as of 12/31/2022 Assets Liabilities Equity Equity attributable to non-controlling Banco Macro SA 6,407,372,878 4,812,516,739 1,594,856,139 Macro Bank Limited 50,000,623 34,556,345 15,444,278 Macro Securities SAU (1) 105,632,053 72,940,995 31,113,783 Macro Fiducia SAU 615,622 15,338 600,284 Argenpay SAU 7,893,951 4,976,502 2,917,449 Fintech SGR 16,539,693 16,188,045 351,648 263,735 Eliminations (79,260,886 ) (27,519,904 ) (50,427,442 ) Consolidated 6,508,793,934 4,913,674,060 1,594,856,139 263,735 (1) Includes the balance amounts of its subsidiary Macro Fondos SGFCISA. 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, 2023. Summary of 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, 2023: 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 “Net gain 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 consolidated 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

Contingent Transactions

Contingent Transactions	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022, the Bank maintains the following maximum exposures to credit risk related to this type of transactions: Composition 12/31/2023 12/31/2022 Undrawn commitments of credit cards and checking accounts 1,384,680,279 2,083,040,564 Guarantees granted 185,041,419 22,448,824 Responsibilities for foreign trade operations 40,110,366 Overdraft and unused agreed commitments 36,582,600 1,909,845 Subtotal 1,646,414,664 2,107,399,233 Less: Allowance for ECL (2,176,655 ) (2,403,512 ) Total 1,644,238,009 2,104,995,721 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, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS - Local Government securities Argentine government discount bonds in dual currency - Maturity: 08-30-2024 1 821,881,169 Argentine government discount bonds in dual currency - Maturity: 04-30-2024 1 322,820,204 Argentine government discount bonds in dual currency - Maturity: 02-28-2024 1 241,101,548 35,737,886 Argentine government Treasury bonds tied to the US dollar - Maturity: 04-30-2024 1 190,164,513 255,881 Argentine government discount bonds in dual currency - Maturity: 06-30-2024 1 102,371,616 Neuquén government Treasury bills S01 C01 - Maturity: 04-19-2026 2 9,168,242 Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 5,985,638 Autonomous City of Buenos Aires bonds 7.5 2 5,238,009 4,677,694 Argentine government US dollar step-up bonds - Maturity: 07-09-2030 1 2,381,340 1,448,053 Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 11-09-2026 1 2,365,081 3,924,708 Other 10,165,716 591,822,080 Subtotal local government securities (1) 1,713,643,076 637,866,302 Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) - Local Private securities Corporate bonds YPF SA C025 - Maturity: 02-13-2026 1 10,228,522 Corporate bonds Pampa Energía SA CL. I - Maturity: 01-24-2027 2 3,491,351 1,842,764 Corporate bonds Genneia SA C031 - Maturity: 09-02-2027 1 2,930,261 4,140,470 Corporate bonds Transportadora de Gas del Sur SA C002 - Maturity: 05-02-2025 1 1,983,861 2,204,865 Corporate bonds YPF SA C39 - Maturity: 07-28-2025 1 1,767,458 Corporate bonds Coemision Gemsa and CTR C021 - Maturity: 04-17-2025 1 1,740,002 Corporate bonds Telecom Argentina SA C005 - Maturity: 08-06-2025 1 1,517,696 215,036 Corporate bonds YPF SA C002 - Maturity: 07-25-2026 2 1,279,846 Corporate bonds Capex SA C005 - Maturity: 08-25-2028 1 1,169,504 Corporate bonds Telecom Argentina SA C001 - Maturity: 07-18-2026 1 1,065,260 861,210 Other 5,617,494 10,107,998 Subtotal local private securities (2) 32,791,255 19,372,343 - Foreign Government securities US Treasury bills - Maturity: 06-27-2024 1 3,153,777 US Treasury bills - Maturity: 10-31-2024 1 2,331,621 US Treasury bills - Maturity: 08-08-2024 1 194,108 Subtotal foreign government securities 5,679,506 TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS 1,752,113,837 657,238,645 (1) In March and June 2023, the Bank entered into voluntary debt exchange under the terms of section 11, Presidential Decree No. 331/2022 issued by the Ministry of Economy. The securities involved in such exchange transactions were as follows: • Argentine government Treasury bills in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a face value of 1,145,882,575. • Argentine government discount bonds in dual currency – Maturity: 07-21-2023 (TDL23) for a face value of 344,498,105. • Argentine government discount Treasury bills in pesos – Maturity: 05-31-2023 (S31Y3) for a face value of 295,000,000. • Argentine government discount Treasury bills in pesos – Maturity: 04-28-2023 (S28A3) for a face value of 210,000,000. • Argentine government discount Treasury bills in pesos – Maturity: 03-31-2023 (S31M3) for a face value of 200,000,000. • Argentine government Treasury bills in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a face value of 159,305,395. • Argentine government discount bonds in dual currency – Maturity: 09-29-2023 (TDS23) for a face value of 120,244,752. • Argentine government Treasury bonds tied to the US dollar - Maturity: 07-31-2023 (T2V3) for a face value of 3,000,000. Additionally, with almost all the instruments received, the Bank acquired put options with the BCRA. These options give the Bank the opportunity to sell (put option) the underlying asset at a value determined by the applicable BCRA regulations. In this transaction, the options could be exercised up to one day before the maturity of the underlying instrument. Considering the terms and conditions of these put options established by the BCRA, they are considered “out of the money” with fair value amounted to zero. As of December 31, 2023, their notional value In January and February 2024 the following put options were exercised: • Argentine government discount bonds in dual currency - Maturity: 08-30-2024 (TDG24) for a face value of 1,033,387,454. • Argentine government discount bonds in dual currency - Maturity: 04-30-2024 (TDA24) for a face value of 416,431,788. • Argentine government Treasury bonds tied to the US dollar 0.40 • Argentine government discount bonds in dual currency - Maturity: 06-30-2024 (TDJ24) for a face value of 113,500,000. (2) In July 2023, the Bank decided to enter into an exchange

Derivative Financial Instrument

Derivative Financial Instruments	12 Months Ended
	Dec. 31, 2023
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. See in addition Notes 5 and 10. 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 unde rlyi 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 12/31/2023 12/31/2022 Notional Fair value Notional Fair value Transactions of foreign currency contract without delivery of underlying asset US dollars 113,653 13,143,270 62,971 133,591 Total derivatives held for trading 113,653 13,143,270 62,971 133,591 Derivative financial liabilities Underlying 12/31/2023 12/31/2022 Notional Fair value Notional Fair value Transactions of foreign currency contract without delivery of underlying asset US dollars 132,179 2,837,879 985 7,382 Total derivatives held for trading 132,179 2,837,879 985 7,382 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.

Repurchase Agreements

Repurchase Agreements	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Repo Transactions	7. REPURCHASE AGREEMENTS 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, 2023 and 2022, the Bank has repurchase agreements of government and private securities, in absolute value, fo respectively. Maturity of the repurchase agreements as of December 2023 occurred during the month of January 2024. Furthermore, the securities received guarantee repurchase agreements as of December 31, 2023 and 2022, total and , respectively, and were recognized as an off balance sheet transaction, while the amounts delivered that guarantee repurchase agreements as of December 31, 202 s. Profit generated by the Bank as a result of its repurchase agreements arranged during the fiscal years ended on December 31, 2023, 2022 and 2021, total , and 51,779,583 , 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 repurchase agreements arranged during the fiscal years ended on December 31, 2023, 2022 and 2021 total , and 1,786,842 , respectively, and were recognized as “Interest expense” in the consolidated statement of income.

Other Financial Assets

Other Financial Assets	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Other Financial Assets	8. OTHER FINANCIAL ASSETS The composition of the other financial assets as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Sundry debtors (see Note 12) 103,795,538 82,226,448 Receivables from other spot sales pending settlement 69,689,064 31,906,396 Private securities 26,390,995 14,039,085 Receivables from spot sales of foreign currency pending settlement 1,413,273 49,842,133 Receivables from spot sales of government securities pending settlement 93,988 1,521,526 Other 593,807 1,191,593 Subtotal 201,976,665 180,727,181 Less: Allowances for ECL (595,276 ) (283,507 ) Total 201,381,389 180,443,674 Disclosures related to allowance for ECL are detailed in item 9.4 of Note 9 “Loss allowance for expected 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, 2023
Statement [LineItems]
Loss Allowance 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 assets measured at fair value on a recurring basis and financial assets not recognized at fair value. This classification is made pursuant to the expressed in Note 3 “Basis for the preparation of these Financial Statements and applicable accounting standards”. Additionally, Note 13 explains the information related to the valuation process. 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 (see in addition Note 52.1.4): Composition 12/31/2023 12/31/2022 Loans and other financing 1,887,306,653 1,898,351,483 Individual assessment 438,779,000 339,228,709 Collective assessment 1,448,527,653 1,559,122,774 Less: Allowance for ECL (53,648,800 ) (34,262,639 ) Total 1,833,657,853 1,864,088,844 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 Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 1,768,631,793 49,326,689 1,817,958,482 96.32 High grade 0.00 % - 3.50 % 1,656,677,021 17,622,473 1,674,299,494 88.70 Standard grade 3.51 % - 7.00 % 74,319,390 11,096,658 85,416,048 4.53 Sub-standard grade 7.01 % - 33.00 % 37,635,382 20,607,558 58,242,940 3.09 Past due but not impaired (1) 33.01 % - 99.99 % 9,560,270 39,794,513 49,354,783 2.62 Impaired 100 % 19,993,388 19,993,388 1.06 Total 1,778,192,063 89,121,202 19,993,388 1,887,306,653 100 % 94.22 4.72 1.06 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 1,808,202,524 39,193,802 1,847,396,326 97.32 High grade 0.00 % - 3.50 % 1,681,921,508 7,681,012 1,689,602,520 89.01 Standard grade 3.51 % - 7.00 % 74,589,458 9,486,644 84,076,102 4.43 Sub-standard grade 7.01 % - 33.00 % 51,691,558 22,026,146 73,717,704 3.88 Past due but not impaired (1) 33.01 % - 99.99 % 11,793,490 23,553,411 35,346,901 1.86 Impaired 100 % 15,608,256 15,608,256 0.82 Total 1,819,996,014 62,747,213 15,608,256 1,898,351,483 100 % 95.87 3.31 0.82 100 (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 section “Credit risk”. Internal rating grade Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 406,896,843 7,097,218 413,994,061 94.35 High grade 0.00 % - 3.50 % 370,890,261 4,272,758 375,163,019 85.50 Standard grade 3.51 % - 7.00 % 20,525,339 1,461 20,526,800 4.68 Sub-standard grade 7.01 % - 33.00 % 15,481,243 2,822,999 18,304,242 4.17 Past due but not impaired 33.01 % - 99.99 % 17,720,066 17,720,066 4.04 Impaired 100 % 7,064,873 7,064,873 1.61 Total 406,896,843 24,817,284 7,064,873 438,779,000 100 % 92.73 5.66 1.61 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 326,942,915 8,003,761 334,946,676 98.74 High grade 0.00 % - 3.50 % 305,519,934 3,864,391 309,384,325 91.20 Standard grade 3.51 % - 7.00 % 11,345,135 1,951,825 13,296,960 3.92 Sub-standard grade 7.01 % - 33.00 % 10,077,846 2,187,545 12,265,391 3.62 Past due but not impaired 33.01 % - 99.99 % Impaired 100 % 4,282,033 4,282,033 1.26 Total 326,942,915 8,003,761 4,282,033 339,228,709 100 % 96.38 2.36 1.26 100 An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to lending on an individual assessment is as follows: Stage Total 1 2 3 Gross carrying amount as of January 1, 2023 326,942,915 8,003,761 4,282,033 339,228,709 Assets originated or purchased 649,772,639 21,238,203 671,010,842 Assets derecognized or repaid (176,933,446 ) (2,809,863 ) (179,743,309 ) Variations 28,015,918 6,597,883 10,966,820 45,580,621 Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts Written Off (647,847 ) (647,847 ) Monetary effects (420,901,183 ) (11,022,563 ) (4,726,270 ) (436,650,016 ) As of December 31, 2023 406,896,843 24,817,284 7,064,873 438,779,000 Stage Total 1 2 3 Gross carrying amount as of January 1, 2022 489,589,175 28,728,902 4,631,927 522,950,004 Assets originated or purchased 342,707,676 2,859,746 345,567,422 Assets derecognized or repaid (259,247,462 ) (10,856,932 ) (3,298,295 ) (273,402,689 ) Variations 11,783,851 1,501,434 1,877,290 15,162,575 Transfers to Stage 1 77,630 (77,630 ) Transfers to Stage 2 Transfers to Stage 3 (466,878 ) (4,989,188 ) 5,456,066 Amounts Written Off Monetary effects (257,501,077 ) (9,162,571 ) (4,384,955 ) (271,048,603 ) As of December 31, 2022 326,942,915 8,003,761 4,282,033 339,228,709 Stage Total 1 2 3 ECL amount as of January 1, 2023    2,935,963   1,034,229  2,394,551    6,364,743 Assets originated or purchased 6,805,503 13,734,889 20,540,392 Assets derecognized or repaid (1,403,611 ) (1,409,340 ) (2,812,951 ) Variations 12,242 2,519,984 7,869,986 10,402,212 Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts Written Off (482,865 ) (482,865 ) Monetary effects (3,692,265 ) (3,704,590 ) (2,817,639 ) (10,214,494 ) As of December 31, 2023 4,657,832 13,584,512 5,554,693 23,797,037 Stage Total 1 2 3 ECL amount as of January 1, 2022 4,039,465 15,234,993 3,750,095 23,024,553 Assets originated or purchased 3,350,170 919,241 4,269,411 Assets derecognized or repaid (1,856,376 ) (6,696,177 ) (2,708,533 ) (11,261,086 ) Variations (216,466 ) (1,606,792 ) 498,343 (1,324,915 ) Transfers to Stage 1 48,467 (48,467 ) Transfers to Stage 2 Transfers to Stage 3 (353,824 ) (3,315,561 ) 3,669,385 Amounts Written Off Monetary effects (2,075,473 ) (3,453,008 ) (2,814,739 ) (8,343,220 ) As of December 31, 2022 2,935,963 1,034,229 2,394,551 6,364,743 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 section “Credit risk”. Internal rating grade Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 1,361,734,950 42,229,471 1,403,964,421 96.93 High grade 0.00 % - 3.50 % 1,285,786,760 13,349,715 1,299,136,475 89.69 Standard grade 3.51 % - 7.00 % 53,794,051 11,095,197 64,889,248 4.48 Sub-standard grade 7.01 % - 33.00 % 22,154,139 17,784,559 39,938,698 2.76 Past due but not impaired (1) 33.01 % - 99.99 % 9,560,270 22,074,447 31,634,717 2.18 Impaired 100 % 12,928,515 12,928,515 0.89 Total 1,371,295,220 64,303,918 12,928,515 1,448,527,653 100 % 94.67 4.44 0.89 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 1,481,259,609 31,190,041 1,512,449,650 97.00 High grade 0.00 % - 3.50 % 1,376,401,574 3,816,621 1,380,218,195 88.52 Standard grade 3.51 % - 7.00 % 63,244,323 7,534,819 70,779,142 4.54 Sub-standard grade 7.01 % - 33.00 % 41,613,712 19,838,601 61,452,313 3.94 Past due but not impaired (1) 33.01 % - 99.99 % 11,793,490 23,553,411 35,346,901 2.27 Impaired 100 % 11,326,223 11,326,223 0.73 Total 1,493,053,099 54,743,452 11,326,223 1,559,122,774 100 % 95.76 3.51 0.73 100 (1) It also includes transactions which are more than 5 days past due independently of the PD range assigned. An analysis of changes in the gross carrying amount and the corresponding ECL allowances in relation to lending on a collective assessment is as follows: Stage Total 1 2 3 Gross carrying amount as of January 1, 2023 1,493,053,099 54,743,452 11,326,223 1,559,122,774 Assets originated or purchased 1,288,196,204 60,456,674 1,348,652,878 Assets derecognized or repaid (264,755,327 ) (7,819,751 ) (1,732,917 ) (274,307,995 ) Variations 396,382,311 11,865,327 13,294,100 421,541,738 Transfers to Stage 1 21,169,524 (20,907,154 ) (262,370 ) Transfers to Stage 2 (41,248,185 ) 41,506,597 (258,412 ) Transfers to Stage 3 (6,764,857 ) (3,434,687 ) 10,199,544 Amounts Written Off (584,285 ) (1,905,495 ) (4,097,034 ) (6,586,814 ) Monetary effects (1,514,153,264 ) (70,201,045 ) (15,540,619 ) (1,599,894,928 ) As of December 31, 2023 1,371,295,220 64,303,918 12,928,515 1,448,527,653 Stage Total 1 2 3 Gross carrying amount as of January 1, 2022 1,601,779,515 55,595,400 15,378,194 1,672,753,109 Assets originated or purchased 898,380,301 26,220,738 924,601,039 Assets derecognized or repaid (300,383,490 ) (9,477,785 ) (3,040,709 ) (312,901,984 ) Variations 301,337,667 8,307,509 889,594 310,534,770 Transfers to Stage 1 19,195,129 (18,802,408 ) (392,721 ) Transfers to Stage 2 (31,409,433 ) 31,958,880 (549,447 ) Transfers to Stage 3 (11,503,191 ) (2,435,405 ) 13,938,596 Amounts Written Off (862,520 ) (1,609,898 ) (6,239,607 ) (8,712,025 ) Monetary effects (983,480,879 ) (35,013,579 ) (8,657,677 ) (1,027,152,135 ) As of December 31, 2022 1,493,053,099 54,743,452 11,326,223 1,559,122,774 Stage Total 1 2 3 ECL amount as of January 1, 2023    13,882,539 5,640,910 8,374,447    27,897,896 Assets originated or purchased 12,741,034   3,750,273 16,491,307 Assets derecognized or repaid (1,748,264 ) (1,046,286 ) (1,282,471 ) (4,077,021 ) Variations 4,045,132 3,699,144 17,195,963 24,940,239 Transfers to Stage 1 1,889,910 (1,700,132 ) (189,778 ) Transfers to Stage 2 (902,282 ) 1,088,669 (186,387 ) Transfers to Stage 3 (192,467 ) (540,494 ) 732,961 Amounts Written Off (52,705 ) (408,452 ) (2,906,858 ) (3,368,015 ) Monetary effects (14,365,446 ) (5,888,448 ) (11,778,749 ) (32,032,643 ) As of December 31, 2023 15,297,451 4,595,184 9,959,128 29,851,763 Stage Total 1 2 3 ECL amount as of January 1, 2022 17,023,541 6,088,536 12,287,981 35,400,058 Assets originated or purchased 15,875,923 2,924,800 18,800,723 Assets derecognized or repaid (3,910,181 ) (1,134,000 ) (2,366,268 ) (7,410,449 ) Variations (1,567,582 ) 2,964,912 4,933,971 6,331,301 Transfers to Stage 1 2,170,916 (1,847,672 ) (323,244 ) Transfers to Stage 2 (661,196 ) 980,554 (319,358 ) Transfers to Stage 3 (5,457,397 ) (434,943 ) 5,892,340 Amounts Written Off (51,899 ) (357,667 ) (5,119,302 ) (5,528,868 ) Monetary effects (9,539,586 ) (3,543,610 ) (6,611,673 ) (19,694,869 ) As of December 31, 2022 13,882,539 5,640,910 8,374,447 27,897,896 Over the course of 202 3 2 The contractual amount outstanding on loans and other financing that have been written off by the Bank as of December 31, 2023 and 2022 that were still subject to enforcement activity was 29,954,761 and 20,246,250, 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, considering also the market value at year end (see N The criterion used to calculate ECL of Financial Trusts and Corporate Bonds is based on the rating granted by risk rating agencies to each debt security type making up the financial trusts or each corporate bond series, respectively. This means that the factor to be used will vary depending on the debt securities holdings (A or B). The EAD is assumed to be equal to the outstanding balance. The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina bills and notes 129,130,464 129,130,464 92.16 Corporate bonds 10,320,213 10,320,213 7.37 Financial trust 665,139 665,139 0.47 Other private securities 144 144 0.00 Total 140,115,816 144 140,115,960 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina bills and notes 1,862,988,325 1,862,988,325 99.78 Corporate bonds 3,235,550 3,235,550 0.17 Financial trust 960,269 960,269 0.05 Total 1,867,184,144 1,867,184,144 100 % 100 100 The related ECL for local government securities and Central Bank of Argentina bills and notes 9.3 Other debt securities at fair value through OCI This group includes local and foreign government securities measured at fair value through OCI. For these assets, an individual assessment of the related parameters was performed. For PD and LGD parameters, they were calculated using Basel regulatory parameters. The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Local government securities 248,113,739 248,113,739 85.06 Foreign government securities 43,575,623 43,575,623 14.94 Total 291,689,362 291,689,362 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities 406,326,814 406,326,814 94.61 Foreign government securities 23,141,672 23,141,672 5.39 Total 429,468,486 429,468,486 100 % 100 100 The related ECL for local government securities as of December 31, 2023 and 2022 amounted to 55,826 and 90,939, respectively. During 2023 and 2022, 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 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Other financial assets 175,585,670 175,585,670 100 Total 175,585,670 175,585,670 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Other financial assets 166,688,096 166,688,096 100 Total 166,688,096 166,688,096 100 % 100 100 The ECL related to these types of instruments amounted to 595,276 and 283,507 as of December 31, 2023 and 2022, respectively, including the ECL related to the payments to be collected for the transaction mentioned in Note 12. 9.5 Loans commitment The table below shows the exposures gross of impairment allowances by stage: Composition 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 1,374,006,128 10,671,555 2,596 1,384,680,279 84.14 Guarantees granted 184,387,622 184,387,622 11.20 Responsibilities for foreign trade operations 40,110,366 40,110,366 2.44 Overdraft and unused agreed commitments 36,538,156 32,744 36,570,900 2.22 Total 1,635,042,272 10,704,299 2,596 1,645,749,167 100 % 99.35 0.65 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 2,049,412,777 33,623,110 4,677 2,083,040,564 98.92 Guarantees granted 22,333,880 22,333,880 1.06 Overdraft and unused agreed commitments 497,588 497,588 0.02 Total 2,072,244,245 33,623,110 4,677 2,105,872,032 100 % 98.40 1.60 100 The related ECL for undrawn commitments of credit cards and checking accounts as of December 31, 2023 and 2022 amounted to 1,465,201 and 2,261,759, respectively. The ECL related to guarantees granted as of December 31, 2023 and 2022 amounted to 668,613 and 141,526, respectively. The ECL related to overdraft and unused agreed commitments as of December 31, 2023 and 2022 amounted to 42,841 and For undrawn commitments of credit cards and checking accounts, during 2023 there were transfers of the carrying amounts to Stage 1, Stage 2 and Stage 3 for an amount of 12,817,064, (12,819,013 ) respectively, and there were transfers of the ECL to Stage 1, Stage 2 and Stage 3 for an amount of 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 (18,217,967), 18,041,458 and 176,509, respectively, and there were transfers of the ECL to Stage 1, Stage 2 and Stage 3 for an amount of 154,592, (155,287) and 788, respectively. For the other items, there were no transfers between stages during 2023 and 2022.

Other Debt Securities

Other Debt Securities	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts OTHER DEBT SECURITIES Measured at fair value through other comprehensive income - Local Government securities Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 196,595,700 Argentine government Treasury bonds in pesos adjusted by CER 3.75 1 33,259,200 Argentine government Treasury bonds in pesos - Maturity: 05-23-2027 1 6,667,968 Argentine government US dollar step-up bonds - Maturity: 07-09-2030 1 3,757,257 1,620,162 Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 2 2,753,280 Argentine government Treasury bonds in pesos BADLAR x 0.7 1 2,597,991 Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 2,200,700 Argentine government US dollar bonds 1 1 281,643 112,536 Argentine government discount bills in pesos adjusted by CER - Maturity: 02-17-2023 154,488,695 Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 03-25-2023 111,578,472 Other 138,526,949 Subtotal local government securities (1) 248,113,739 406,326,814 - Foreign Government securities US Treasury bills - Maturity: 01-18-2024 1 25,810,639 US Treasury bills - Maturity: 01-11-2024 1 12,111,378 US Treasury bills - Maturity: 01-09-2024 1 5,653,606 US Treasury bills - Maturity: 01-10-2024 23,141,672 Subtotal foreign government securities 43,575,623 23,141,672 Total Other debt securities measured at fair value through other comprehensive income (2) 291,689,362 429,468,486 Measured at amortized cost - Local Government securities Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 44,954,504 Argentine government Treasury bonds in pesos - Maturity: 05-23-2027 35,263,806 125,065,730 Argentine government Treasury bonds in pesos BADLAR x 0.7 - Maturity: 11-23-2027 13,387,030 26,079,046 Discount bonds in pesos 5.83 1,494,782 1,578,509 Province of Río Negro Treasury bills S03 - Maturity: 06-14-2024 104,561 Province of Río Negro debt securities in pesos - Maturity: 04-12-2023 623,852 Province of Río Negro Treasury bills S02 in pesos - Maturity: 06-15-2023 619,698 Subtotal local government securities 95,204,683 153,966,835 Name Holdings 12/31/2023 12/31/2022 Fair value Book Book OTHER DEBT SECURITIES (continued) BCRA bills BCRA internal bills at benchmark exchange rate - Maturity: 10-03-2024 10,106,040 BCRA internal bills at benchmark exchange rate - Maturity: 11-18-2024 7,276,350 BCRA internal bills at benchmark exchange rate - Maturity: 10-19-2024 4,042,417 BCRA internal bills at benchmark exchange rate - Maturity: 11-15-2024 3,314,782 BCRA internal bills at benchmark exchange rate - Maturity: 08-06-2024 2,263,753 BCRA internal bills at benchmark exchange rate - Maturity: 08-08-2024 1,940,360 BCRA internal bills at benchmark exchange rate - Maturity: 11-13-2024 1,697,815 BCRA internal bills at benchmark exchange rate - Maturity: 11-20-2024 1,455,270 BCRA internal bills at benchmark exchange rate - Maturity: 10-18-2024 808,483 BCRA internal bills at benchmark exchange rate - Maturity: 08-03-2024 161,697 Other 1,670,281,970 Subtotal BCRA bills 33,066,967 1,670,281,970 BCRA notes BCRA liquidity notes in pesos - Maturity: 01-04-2023 37,698,797 Subtotal BCRA notes 37,698,797 Private securities Corporate bonds Vista Energy Argentina SAU C20 - Maturity: 07-20-2025 2,579,153 Corporate bonds Vista Energy Argentina SAU C13 - Maturity: 08-08-2024 2,379,207 1,625,295 Corporate bonds Vista Oil y Gas Argentina SAU C15 -Maturity: 01-20-2025 2,194,824 1,499,962 Corporate bonds Volkswagen Financial Services C010 – Maturity: 10-12-2024 1,923,729 Corporate bonds MSU SA C06 – Maturity: 11-02-2024 811,502 Fiduciary debt securities Confibono Financial Trust S73 Class A - Maturity: 05-20-2024 474,426 Corporate bonds SME Liliana SRL Guaranteed S01 – Maturity: 04-18-2025 420,072 Fiduciary debt securities Secubono Financial Trust S230 Class A - Maturity: 06-28-2024 77,380 Fiduciary debt securities Moni Mobile Financial Trust S09 Class A - Maturity: 09-16-2024 55,448 Fiduciary debt securities Supercanal II Financial Trust Class A - Maturity: 03-21-2024 24,852 Other 32,893 1,068,085 Subtotal local private securities 10,973,486 4,193,342 Total Other debt securities measured amortized cost ( 3 139,245,136 1,866,140,944 TOTAL OTHER DEBT SECURITIES 430,934,498 2,295,609,430 (1) In January and March 2023, the Bank entered into voluntary debt exchange under the terms of section 11, Presidential Decree No. 331/2022 issued by the Ministry of Economy. The securities involved in such exchange transactions were as follows: • Argentine government discount Treasury bills in pesos – Maturity: 06-30-2023 (S3OJ3) for a face value of 26,640,975,851. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 02-17-2023 (X17F3) for a face value of 20,900,000,000. • Argentine government discount Treasury bills in pesos – Maturity: 02-28-2023 (S28F3) for a face value of 12,893,000,000. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a face value of 4,516,000,000. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a face value of 1,759,369,713. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 01-20-2023 (X20E3) for a face value of 290,000,000. Additionally, with almost all the instruments received, the Bank acquired put options with the BCRA that could be exercised up to one day before the maturity of the underlying instrument. Considering the terms and conditions of these put options established by the BCRA, they are considered “out of the money” with fair value amounted to zero. (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, 2023 the unrealized gains and losses from government securities amounted to 32,419,342 and 3,051,207 , respectively.

Financial Assets Delivered as G

Financial Assets Delivered as Guarantee	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 is as follows: Composition Carrying amount 12/31/2023 12/31/2022 For transactions with the BCRA 68,117,546 77,305,535 For guarantee deposits 34,326,813 18,048,350 For repurchase agreements 30,446,725 Total 132,891,084 95,353,885 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, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book Book EQUITY INSTRUMENTS Measured at fair value through profit or loss - Local Mercado Abierto Electrónico SA 3 1,669,450 1,440,372 Matba Rofex SA 1 814,957 C.O.E.L.S.A 3 242,424 272,678 Mercado a Término Rosario SA 3 44,978 AC Inversora SA 3 39,182 60,983 Sedesa 3 37,638 66,301 Provincanje SA 3 15,290 45,173 Pampa Energía SA 1 3,166 2,247 Acindar SA 3 1,445 Other 1,303 230,000 Subtotal local 2,869,833 2,117,754 - Foreign Banco Latinoamericano de Comercio Exterior SA 1 146,084 65,260 Cedear Vista Oil & Gas 1 125,423 45,811 Cedear Pepsico 1 40,694 58,498 Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales 3 26,122 17,582 Cedear Thermo Fisher Scientific Inc. 1 5,685 7,956 Cedear Exxon Mob 106,082 Cedear Berkshire Hathaway Inc. 89,156 Cedear McDonald 67,049 Cedear Bioceres Crop Solutions Corp. 11,126 Cedear Unitedhealth Group Inc. 8,144 Other 19,718 Subtotal foreign 344,008 496,382 Total measured at fair value through profit or loss 3,213,841 2,614,136 TOTAL EQUITY INSTRUMENTS 3,213,841 2,614,136 On January 21, 2019, the Bank, together with the other shareholders of Prisma Medios de Pago SA, 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 capital stock, equivalent to 51% of the Bank’s capital stock in such company. On February , , the Bank completed the transfer of such shares for a total purchase price of (in thousands) USD out of which the Bank received on the date hereof (in thousands) USD and the payment of the balance for an amount of (in thousands) USD were deferred for years. 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 Prisma. As of December 31, 2021, the holding of the Bank in Prisma (equivalent to 49 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) USD 33,018 and shall be paid as follows: (i) 30% in pesos at UVA plus a nominal annual rate of 15% that shall be paid 50% on March 18, 2027 and the remaining on March 18, 2028, and (ii) 70% in US Dollars at a nominal annual rate of 10% that shall be paid 50% on March 18, 2027 and the remaining on March 18, 2028. The gain 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 (see Note 8). 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, the agreement was amended to include 100% of the shares. On May 22, 2023, the Bank, together with the remaining creditors arising from the abovementioned sales, authorized Prisma to undergo a merger-spinoff process involving two of its business units: (I) ATM and transfer management services, payment management services for 3.0 transfers, service payment collection and other related services will be handled through the new company Newpay SAU, and (ii) the acquiring business, through which electronic and digital payment solutions are provided (credit cards, debit cards, and prepaid cards, immediate transfers), early collection of sales, point-of-sale terminals network management and other related services, which are rendered to various businesses and/or suppliers, will be handled through the company Payway SAU. Prisma retains the remaining issuer processing services business unit involving credit cards, debit cards, prepaid cards and other related services. Both Prisma and the new companies Newpay SAU and Payway SAU are direct or indirect subsidiaries of AI ZENITH (Netherlands) BV. Furthermore, these new companies, like Prisma, have been allocated their respective share of dividends to be reported in the subsequent fiscal years, under the commitment to vote in favor of the distribution of certain minimum percentages. These percentages will also be subject to the guarantee trust aimed at repaying the deferred price.

Fair Value Quantitative And Qua

Fair Value Quantitative And Qualitative Disclosures	12 Months Ended
	Dec. 31, 2023
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 that 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, 2023 and 2022: Categories of financial assets and liabilities as of December 31, 2023 Item Amortized Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets Cash and deposits in banks Cash 397,357,431 Financial institutions 805,691,627 Other 56,037 Debt securities at fair value through profit or loss 1,752,113,837 1,731,451,370 20,655,451 7,016 Derivative financial instruments 13,143,270 656 13,142,614 Repo transactions BCRA 615,582,382 Other financial assets 174,990,394 26,390,995 26,327,594 63,401 Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets (contd.) Loans and other financing To the non-financial government sector 4,715,710 Other financial institutions 9,965,075 To the non-financial private sector and foreign residents Overdrafts 287,899,182 Documents 338,338,841 Mortgage loans 165,128,338 Pledge loans 28,127,344 Personal loans 238,271,939 Credit cards 484,769,569 Financial leases 9,488,598 Other (1) 266,953,257 Other debt securities 139,245,136 291,689,362 288,936,082 2,753,280 Financial assets delivered as guarantee 107,662,222 25,228,862 25,228,862 Equity instruments at fair value through profit or loss 3,213,841 1,136,009 2,077,832 TOTAL FINANCIAL ASSETS 4,074,243,082 291,689,362 1,820,090,805 2,073,080,573 36,551,345 2,148,249 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial liabilities Deposits From the non-financial government sector 187,100,670 From the financial sector 20,185,431 From the non-financial private sector and foreign residents Checking accounts 509,621,461 Savings accounts 1,430,030,343 Time deposits and investment accounts 1,048,237,134 Other 175,065,571 Liabilities at fair value through profit or loss 13,825,475 13,825,475 Derivative financial instruments 2,837,879 40,390 2,797,489 Repo transactions Other financial entities 23,601,328 Other financial liabilities 374,491,943 Financing received from Central Bank and other financial institutions 19,799,011 Issued corporate bonds 58,864,013 Subordinated corporate bonds 328,227,793 TOTAL FINANCIAL LIABILITIES 4,175,224,698 16,663,354 13,865,865 2,797,489 Categories of financial assets and liabilities as of December 31, 2022 Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets Cash and deposits in banks Cash 85,987,793 Financial institutions 692,771,013 Other 37,738 Debt securities at fair value through profit or loss 657,238,645 643,243,336 10,782,004 3,213,305 Derivative financial instruments 133,591 59,768 73,823 Repo transactions BCRA 192,852,624 Other financial assets 166,404,589 14,039,085 13,885,203 153,882 Loans and other financing To the non-financial government sector 6,872,050 Other financial institutions 2,887,593 To the non-financial private sector and foreign residents Overdrafts 153,368,437 Documents 254,649,736 Mortgage loans 192,779,725 Pledge loans 29,836,828 Personal loans 443,848,226 Credit cards 594,100,838 Financial leases 4,318,607 Other (1) 181,426,804 Other debt securities 1,866,140,944 429,468,486 429,468,486 Financial assets delivered as guarantee 95,353,885 Equity instruments at fair value through profit or loss 2,614,136 481,047 2,133,089 TOTAL FINANCIAL ASSETS 4,963,637,430 429,468,486 674,025,457 1,087,137,840 10,855,827 5,500,276 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory   Level 1     Level 2     Level 3   Financial liabilities Deposits From the non-financial government sector 342,399,722 From the financial sector 5,148,961 From the non-financial private sector and foreign residents Checking accounts 495,523,560 Savings accounts 1,307,102,600 Time deposits and Investment accounts 1,771,977,942 Other 111,806,481 Liabilities at fair value through profit or loss 1,638,088 1,638,088 Derivative financial instruments 7,382 7,382 Other financial liabilities 420,684,684 Financing received from Central Bank and other financial institutions 7,627,436 Issued corporate bonds 8,456,451 Subordinated corporate bonds 224,617,825 TOTAL FINANCIAL LIABILITIES 4,695,345,662 1,645,470 1,645,470 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. To determine the market value of these instruments the Bank used valuation techniques based on own assumptions. For this approach, the Bank mainly used the cash flow discount model. As of December 31, 2023 and 2022, 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 recognized at fair value categorized as level 3: Reconciliation As of December 31, 2023 Debt Other financial Equity Amount at the beginning 3,213,305 153,882 2,133,089 Transfers to level 3 Transfers from level 3 (1) (140,628 ) Profit and loss 2,331,940 37,262 2,250,161 Recognition and derecognition (3,455,281 ) 25,082 Monetary effects (2,082,948 ) (127,743 ) (2,189,872 ) Amount at the end of the fiscal year 7,016 63,401 2,077,832 Reconciliation As of December 31, 2022 Debt Other financial Equity Amount at the beginning 6,774,234 188,174 12,811,441 Transfers to level 3 Transfers from level 3 Profit and loss 2,277,140 15,770 11,198 Recognition and derecognition (2,497,377 ) 65,586 (7,810,219 ) Monetary effects (3,340,692 ) (115,648 ) (2,879,331 ) Amount at the end of the fiscal year 3,213,305 153,882 2,133,089 (1) Transfer of equity instruments at fair value through profit or loss from level 3 to level 1 that were measured using quoted prices observable in active markets as of December 31, 2023. The fair values of instruments measured at level 3 are determined by the entity based on valuation techniques derived from the “income method”, whose main unobservable data are related to discount rates, and on which a reasonable change in such input data would not generate significant effects on the Financial Statements taken as a whole. 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. Except for the foregoing, as of December 31, 2023 and 2022, the Bank has not recognized any transfers between levels 1, 2 and 3. 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, 2023 and 2022: Composition 12/31/2023 Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in banks 1,203,105,095 1,203,105,095 1,203,105,095 Repo transactions 615,582,382 615,582,382 615,582,382 Other financial assets 174,990,394 174,990,394 174,990,394 Loans and other financing 1,833,657,853 1,612,236,333 1,612,236,333 Other debt securities 139,245,136 92,032,365 55,565,564 147,597,929 Financial assets delivered as guarantee 107,662,222 107,662,222 107,662,222 Total 4,074,243,082 2,193,372,458 55,565,564 1,612,236,333 3,861,174,355 Financial liabilities Deposits 3,370,240,610 2,091,506,221 1,280,298,042 3,371,804,263 Repo transactions 23,601,328 23,601,328 23,601,328 Other financial liabilities 374,491,943 362,362,512 11,631,954 373,994,466 Financing received from the BCRA and other financial institutions 19,799,011 7,807,601 6,142,257 13,949,858 Issued corporate bonds 58,864,013 59,650,007 59,650,007 Subordinated corporate bonds 328,227,793 277,875,886 277,875,886 Total 4,175,224,698 2,485,277,662 355,300,104 1,280,298,042 4,120,875,808 Composition 12/31/2022 Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in banks 778,796,544 778,796,552 778,796,552 Repo transactions 192,852,624 192,852,627 192,852,627 Other financial assets 166,404,589 166,404,589 166,404,589 Loans and other financing 1,864,088,844 1,625,360,056 1,625,360,056 Other debt securities 1,866,140,944 1,593,543,746 257,439,650 299,898 1,851,283,294 Financial assets delivered as guarantee 95,353,885 95,353,886 95,353,886 Total 4,963,637,430 2,826,951,400 257,439,650 1,625,659,954 4,710,051,004 Financial liabilities Deposits 4,033,959,266 2,021,273,290 2,009,393,334 4,030,666,624 Other financial liabilities 420,684,684 407,263,472 13,614,443 420,877,915 Financing received from the BCRA and other financial institutions 7,627,436 7,418,200 161,817 7,580,017 Issued corporate bonds 8,456,451 8,216,649 8,216,649 Subordinated corporate bonds 224,617,825 183,155,754 183,155,754 Total 4,695,345,662 2,435,954,962 205,148,663 2,009,393,334 4,650,496,959

Business Combinations

Business Combinations	12 Months Ended
	Dec. 31, 2023
Disclosure of detailed information about business combination [abstract]
BUSINESS COMBINATIONS	14. BUSINESS COMBINATIONS 14.1 Macro Agro SAU On May 18, 2023, the Entity acquired from Inversora Juramento SA , of the capital stock and votes of Macro Agro SAU, a company engaged in the grain brokerage business. The Special Shareholders’ Meeting held on October 6, 2023 deemed it appropriate and approved the change of its corporate name to “Macro Agro SAU” and consequently, subject to the authorization of the Business Associations Regulatory Agency of the Province of Santa Fe (IGPJ), proposed the amendment of section 1 of the by-laws. On October 27, 2023, the proceedings were filed with the IGPJ. Additionally, on March 5, 2024, the Bank was notified about the IGPJ resolution through which they approved the reform of the Statute with the name MACRO AGRO SAU. As of the date of issuance of these consolidated Financial Statements, the new name is pending registration. Assets acquired and liabilities assumed The fair value of the assets identified and liabilities assumed as of the acquisition date is as follows (figures stated in thousands of pesos in constant currency as of December 31, 2023): Composition Fair value Assets Cash and deposits in banks 47,782 Debt securities at fair value through profit or loss 986,466 Loans and other financing 138,047 Financial assets delivered as guarantee 1,899,588 Other financial assets 7,393,142 Property, plant and equipment 133,492 Intangible assets 29,675 Other non-financial assets 109,667 10,737,859 Composition (contd.) Fair value Liabilities Other financial liabilities 7,325,831 Provisions 20,666 Current income tax liabilities 124,492 Deferred income tax liabilities 147,107 Other non-financial liabilities 2,036,240 9,654,336 Net assets acquired at fair value 1,083,523 The goodwill generated by the acquisition of Macro Agro In accordance with the share purchase contract, the transaction price was set at USD 5,218,800, which will be paid in variable annual installments using the proceeds from the dividends of Macro Agro Macro Agro To measure the liabilities arising from this transaction the Bank estimated the Company’s future income, discounting them at its own business rate. As a consequence, at the acquisition date, the liability amounted to USD 2,973,375. On September 29, 2023, Macro Agro 14.2 Banco BMA SAU (formerly known as Banco Itaú Argentina SA) and its subsidiaries On August 23, 2023, Banco Macro SA has entered into a stock purchase agreement with Itaú Unibanco Holding SA, through its affiliates Itaú Unibanco SA, Banco Itaú BBA SA and Itaú Consultoria de Valores Mobiliários e Participaçoes SA (collectively, “Itaú”), pursuant to which, subject to certain conditions (substantially the approval of the transaction by the Central Bank of Argentina), the Entity would acquire from Itaú the shares representing 100% of the capital stock and votes of Banco Itaú Argentina SA, Itaú Asset Management SA and Itaú Valores SA. On November 2, 2023, the Board of Directors of the Central Bank of Argentina authorized the abovementioned purchase, as per the following breakdown: • Banco Itaú Argentina SA: 100% of the capital stock stock stock • Itaú Asset Management SA: 11,950 shares representing 13.00% of the capital stock of Itaú Asset Management SA were directly acquired from Itaú Unibanco SA, and indirectly, 80,000 shares, which represent 87.00% of the capital stock • Itaú Valores SA: 6,814,535 shares representing 13.00% of the stock stock Assets acquired and liabilities assumed The fair value of the assets identified acquired and liabilities assumed as of the acquisition date is as follows (figures stated in thousands of pesos in constant currency as of December 31, 2023): Composition Fair value Assets Cash and deposits in banks 160,975,229 Debt securities at fair value through profit or loss 51,232,686 Derivative financial instruments 22,198,599 Repo transactions 255,552,986 Other financial assets 16,610,423 Loans and other financing 290,578,416 Other debt securities 68,697,853 Financial assets delivered as guarantee 40,705,395 Current income tax assets 203,976 Equity instruments at fair value through profit or loss 190,362 Investments in associates and joint arrangements 9,599,589 Property, plant and equipment 37,443,475 Intangible assets 21,298,818 Deferred income tax assets 18,763,919 Other non-financial assets 7,400,772 Non-current assets held for sale 12,974,758 1,014,427,256 Liabilities Deposits 675,034,941 Liabilities at fair value through profit or loss 20,346,543 Derivative financial instruments 8,578,570 Other financial liabilities 19,082,094 Financing received from the Central Bank of Argentina and other financial institutions 10,666,322 Issued corporate bonds 5,920,878 Current income tax liabilities 20,058,160 Provisions 2,983,960 Deferred income tax liabilities 17,707,310 Other non-financial liabilities 54,821,380 835,200,158 Net assets acquired at fair value 179,227,098 For the valuation of the Core deposits intangible, the favorable source of funds methodology was used. This method determines the spread between the cost of central deposits acquired and the cost of an alternative source of financing over the estimated life of the core deposit base. As a result of this transaction, the core deposit intangible assets recognized amounted to 5,184,785. See Note 13 for additional fair value valuation techniques for other assets acquired and liabilities assumed in the business combination. T he price of this transaction was established at USD , which was set at the time of the agreement and paid on November 3, 2023, and an additional amount resulting from the adjustment of the result obtained by Banco BMA SAU (formerly known as Banco Itaú Argentina SA), BMA Asset Management SA (formerly known Itaú Asset Management SA) and BMA Valores SA (formerly known as Itaú Valores SA) between April 1, 2023 and the closing date established in the purchase contract. Interest income and commission income from the acquisition date until December 31, 2023 of Banco BMA SAU (formerly known as Banco Itaú Argentina SA), measured on a consolidated basis, amounts to 73,462,184 and 4,006,913, respectively. The net income for the fiscal year ended December 31, 2023 amount to 31,910,373. If the business combination had taken place at the beginning of the year, the interest income and commission income of the Entity would have amounted to 2,827,353,743 and 263,605,335, respectively, and the net income for the fiscal year ended December 31, 2023 would have amounted to 593,275,103. As the amount of the net assets acquired exceeds the fair value of the price paid, the Bank recorded a gain generated by this acquisition for 156,768,122, which is recorded in “Income from associates and joint arrangements”. The gain was related to the price of this transaction determined in the arm’s length basis and the net assets acquired. The calculation of this gain is subject to change because the estimates of all fair values are being reviewed and may be modified during the period of one year from the acquisition date as established by IFRS 3. However, the Bank’s Management does not expect significant changes in these amounts. On March 6, 2024, the Bank, as an incorporating company, together with Banco BMA SAU, as an incorporated company, have entered into a pre-merger commitment, whereby Banco Macro SA will incorporate Banco BMA SAU retroactively as of January 1, 2024 based on the separate financial statements of each of the companies prepared as of December 31, 2023 and the special consolidated merger statement of financial position as of the same date. As of the date of issuance of these consolidated Financial Statements, the Bank is in the process of obtaining the administrative approval of such merger before the CNV, and has also requested the authorization of the respective merger before the Central Bank.

Investments in Associates and J

Investments in Associates and Joint Arrangements	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Investments in Associates and Joint Arrangements	15. INVESTMENTS IN ASSOCIATES AND JOINT ARRANGEMENTS 15.1 Associates The following table provides summarized financial information about the Bank’s investment in its associates: Entity Proportional Financial position Loss for the fiscal year 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Macro Warrants SA 5 % 11,581 17,327 (5,746 ) (5,048 ) (1) and (2) Play Digital SA 9.45 % 747,460 1,317,126 (1,521,734 ) (1,289,561 ) (1) and (2) Alianza SGR 24.98 % 3,010 (88,831 )      (1) (1) The existence of significant influence is evidenced by the representation the Bank has in the Board of Directors of this associate. (2) To measure this investment, accounting information of this associate as of September 30, 2023 has been used. Additionally, significant transactions conducted or events that occurred between October 1, 2023 and December 31, 2023, have been considered. 15.2 Joint ventures The following table provides summarized financial information about the Bank’s investment in its joint ventures: Entity Proportional Financial position Profit (Loss) for the fiscal 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Banco Macro SA – Bizland SAU Unión transitoria 50 % 828,510 2,001,551 514,407 1,005,610 Finova SA 50 % 94,550 219,021 (124,470 ) (39,119 )

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 are as follows: Item 12/31/2023 Original value at Total life Increases Acquisitions Decreases Transfers Difference Depreciation for the fiscal year Residual Accumulated Transfers Decrease Difference For the fiscal year At the end Cost Real property 296,471,464 50 1,698,607 37,387,065 169,694 1,333,037 44,278,564 (143,510 ) 27,456 7,936,570 52,044,168 284,676,311 Furniture and facilities 46,034,760 10 1,636,743 10,349,070 146,844 1,790,289 497 30,133,853 1,852 147,250 68 4,123,432 34,111,955 25,552,560 Machinery and equipment 66,838,838 5 8,754,727 28,867,455 6,865,320 358,865 31,688 71,145,727 1,218 6,865,377 4,591 9,247,787 73,533,946 24,452,307 Vehicles 8,952,891 5 2,639,490 355,138 826,096 (9,130 ) 11,224 7,465,702 6,751 669,916 3,033 1,054,300 7,859,870 3,263,647 Other 2,580 3 17,939 7,462,091 464 15,286 7,418,402 464 1,519 2,015 7,421,472 75,960 Work in progress 4,037,144 8,985,716 72,307 47,874 (4,500,626 ) 8,546,667 Right of use real property 25,292,305 5 3,573,457 7,490,744 1,451,563 4,327 39,898 22,852,126 (690 ) 680,745 52,506 4,569,172 26,792,369 8,156,799 Right of use furniture 5 2,491,606 428,471 428,471 2,063,135 Total property, plant and equipment 447,629,982 29,798,285 91,983,870 9,507,855 (1,023,238 ) 98,593 183,294,374 (134,379 ) 8,391,208 61,717 27,361,747 202,192,251 356,787,386 (1) Additionally, see Note 14. (2) Accumulated depreciation on the assets of Banco BMA SAU and Macro Agro SAU are included. Item 12/31/2022 Original value at Total life Increases Acquisitions Decreases Transfers Difference Depreciation for the fiscal year Residual Accumulated Transfers Decrease Difference For the fiscal year At the end Cost Real property 290,736,623 50 1,854,495 380,457 4,260,803 29,224,299 (244,540 ) 65,389 6,375,157 35,289,527 261,181,937 Furniture and facilities 40,106,711 10 1,288,068 5,163 4,645,706 (562 ) 19,758,774 14 1,679 (456 ) 3,580,774 23,337,427 22,697,333 Machinery and equipment 57,044,080 5 6,536,319 17,433 3,276,434 (562 ) 39,382,638 (4,781 ) 16,703 (1,423 ) 8,383,468 47,743,199 19,095,639 Vehicles 8,105,932 5 1,401,175 549,642 (28,674 ) 24,100 6,646,687 (2,177 ) 359,190 45 819,156 7,104,521 1,848,370 Other 5,414 3 (2,834 ) 2,580 (3,297 ) 1,738 1,021 1,559 Work in progress 9,621,931 8,438,425 (14,023,212 ) 4,037,144 Right of use real property 22,900,818 5 2,700,690 299,565 (9,638 ) 12,783,172 185,885 (790 ) 4,346,326 16,942,823 8,349,482 Total property, plant and equipment 428,521,509 22,219,172 1,252,260 (1,868,943 ) 10,504 107,798,150 (251,484 ) 628,846 (5,921 ) 23,506,619 130,418,518 317,211,464

Investment Properties

Investment Properties	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Investment Properties	17. INVESTMENT The changes in investment property (including in “Other non-financial assets” – see Note 19) during the fiscal years ended on December 31, 2023 and 2022 are as follow: Item 12/31/2023 Original Useful life Increases Decreases Transfers Difference Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the At the Cost Leased properties 1,235,102 50 (1 ) 186,723 3,543 23,135 213,401 1,021,700 Other investment properties 26,881,367 50 1,629,110 383,603 1,282,421 662 868,593 219,875 235,097 563,430 1,416,801 27,993,156 Total investment property 28,116,469 1,629,110 383,603 1,282,420 662 1,055,316 223,418 235,097 586,565 1,630,202 29,014,856 Item 12/31/2022 Original Useful life Increases Decreases Transfers Difference Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the year At the Cost Leased properties 1,401,299 50 3,602 (169,799 ) 50,624 119,697 16,402 186,723 1,048,379 Other investment properties 4,268,894 50 31,067,522 81,960 (8,373,076 ) (13 ) 343,903 (17,750 ) 7,155 549,595 868,593 26,012,774 Total investment property 5,670,193 31,071,124 81,960 (8,542,875 ) (13 ) 394,527 101,947 7,155 565,997 1,055,316 27,061,153 (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, 2023
Statement [LineItems]
Intangible Assets	18. INTANGIBLE ASSETS The changes in intangible assets during the fiscal years ended on December 31, 2023 and 2022 are as follow: Item 12/31/2023 Original value at Useful life Increases Acquisitions Decreases Transfers Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the fiscal year At the end Cost Licenses 34,758,597 5 4,225,829 5,184,932 (464 ) 24,340,593 (1,045 ) 6,232,486 30,572,034 13,596,860 Other intangible assets 121,033,580 5 25,192,749 49,220,828 753,032 (5,188 ) 109,214,883 1,099 18,781 23,917,968 133,115,169 61,573,768 Total intangible assets 155,792,177 29,418,578 54,405,760 753,032 (5,652 ) 133,555,476 54 18,781 30,150,454 163,687,203 75,170,628 (1) Additionally, see Note 14. (2) Accumulated depreciation on the assets of Banco BMA SAU and Macro Agro SAU are included. Item 12/31/2022 Original value at Useful life Increases Acquisitions Decreases Transfers Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the fiscal year At the end Cost Licenses 30,393,599 5 4,084,757 280,241 18,592,344 10,512 5,737,590 24,340,446 10,418,151 Other intangible assets 98,655,217 5 22,731,282 104,553 (248,366 ) 59,476,025 (4,145 ) 4,090 17,675,187 77,142,977 43,890,603 Total intangible assets 129,048,816 26,816,039 104,553 31,875 78,068,369 6,367 4,090 23,412,777 101,483,423 54,308,754

Other Non-Financial Assets

Other Non-Financial Assets	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Other Non-Financial Assets	19. OTHER NON-FINANCIAL ASSETS The composition of the other non-financial assets as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Investment property (see Note 17) 29,014,856 27,061,153 Tax advances 14,445,390 3,830,762 Advanced prepayments 9,307,953 7,310,656 Other 2,014,385 576,618 Total 54,782,584 38,779,189

Related Parties

Related Parties	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 and the profit or loss for the fiscal years ended December 31, 2023, 2022 and 2021, related to transactions generated with related parties are as follows: As of December 31, 2023 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Macro SAU Assets Cash and deposits in banks 6,478 6,478 Other financial assets 8,326,118 1,077,944 7,139,810 16,543,872 Loans and other financing (4) Documents 1,284,488 1,284,488 Overdraft 257,516 2,662,095 2,919,611 Credit cards 605,145 129,042 734,187 Lease 30,976 51,602 82,578 Personal loans 5,562 5,562 Mortgage loans 1,261,934 1,261,934 Other loans (5) 378,210 5,877,322 6,255,532 Guarantee granted 26,357,386 26,357,386 Total assets 6,478 8,326,118 30,976 3,586,311 43,501,745 55,451,628 Liabilities Deposits 15,785,008 258,554 24,681 11,170 304,321 24,665,263 21,695,667 62,744,664 Liabilities at fair value through profit or loss 13,817,710 13,817,710 Other financial liabilities 5,108,496 954,452 6,062,948 Issued corporate bonds 2,884,982 2,884,982 Subordinated corporate bonds 781,691 123,425 905,116 Other non-financial liabilities 4,991,527 4,991,527 Total liabilities 18,669,990 258,554 806,372 134,595 304,321 29,773,759 41,459,356 91,406,947 Income / (loss) Interest income 237,527 14,328 1,915,668 5,682,782 7,850,305 Interest expense (91,654 ) (204,618 ) (111,987 ) (408,259 ) Commissions income 77,309 57,264 1,190 475 564,890 701,128 Commissions expense (46,020 ) (105 ) (101,495 ) (147,620 ) Other operating income 215,291 32 9,361,556 3,090 389 20 61,549 9,641,927 Administrative expense (2,479,398 ) (2,479,398 ) Other operating expense (10 ) (501 ) (537,471 ) (537,982 ) Total income / (loss) 530,117 32 9,372,800 17,418 (90,075 ) 1,710,939 3,078,870 14,620,101 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) Includes close family members of the key management personnel. (4) The maximum financing amount for Loans and other financing as of December 31, 2023 for Macro Securities SAU, Macro Agro (5) It is related to Loans and other financing not disclosed in other items, mainly Other loans, Financing of foreign exchange transactions and Loans with government securities. As of December 31, 2022 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Assets Cash and deposits in banks 4,419 4,419 Other financial assets 9,395,278 724,126 59 10,119,463 Loans and other financing (4) Documents 175,223 1,310,746 1,485,969 Overdraft 590,790 155,143 745,933 Credit cards 207,665 207,665 Lease 3,619 3,619 Personal loans 1,689,642 1,689,642 Other loans (5) 6,581,205 472,869 4,360,084 11,414,158 Guarantee granted 4,795,743 4,795,743 Total assets 4,419 6,581,205 9,395,278 3,656,269 10,829,440 30,466,611 Liabilities Deposits 9,347,392 181,046 361 263,793 12,959,967 7,160,317 29,912,876 Liabilities at fair value through profit or loss 512,593 512,593 Other financial liabilities 160,967 37,456 198,423 Issued corporate bonds 897,421 897,421 Subordinated corporate bonds 450,137 450,137 Other non-financial liabilities 62,954 62,954 Total liabilities 10,244,813 181,046 450,498 263,793 13,120,934 7,773,320 32,034,404 Income / (loss) Interest income 13,462 915,252 6,176,142 7,104,856 Interest expense (71,530 ) (325,275 ) (214,965 ) (611,770 ) Commissions income 77,843 2,466 1,074 190 327,193 408,766 Commissions expense (33,156 ) (159 ) (3,559 ) (36,874 ) Other operating income 16 125 4,063,048 162 4,063,351 Credit loss expense on financial assets (1,165 ) (1,165 ) Administrative expense (1,824,036 ) (1,824,036 ) Other operating expense (45,188 ) (220,567 ) (265,755 ) Total income / (loss) 16 44,952 125 4,032,358 (70,456 ) 590,008 4,240,370 8,837,373 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) Includes close family members of the key management personnel. (4) 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 14,101,862, 7,895,654, 4,108,625 and 52,441,567, respectively. (5) It is related to Loans and other financing not disclosed in other items, mainly Other loans, Financing of foreign exchange transactions and Loans with government securities. As of December 31, 2021 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Income / (loss) Interest income 21,674 988,486 8,716,278 9,726,438 Interest expense (25,550 ) (105,148 ) (232,819 ) (339,781 ) (703,298 ) Commissions income 134,132 176 1,353 115 611,520 747,296 Commissions expense (2,178 ) (140 ) (1,068 ) (3,386 ) Net gain from measurement of financial instruments at fair value through profit or loss 142,284 142,284 Other operating income 24 20,843 40,636 194 61,697 Administrative expense (1,457,607 ) (1,457,607 ) Other operating expense (451,426 ) (451,426 ) Total income / (loss) 24 151,099 180,918 (103,795 ) 755,642 7,078,110 8,061,998 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) Includes close family members of the key management personnel. Transactions generated by the Bank with its related parties for arranged transactions 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, 2023, 2022 and 2021 amounted to 3,282,300, 3,291,583 and 3,523,785, respectively. In addition, fees received by the Directors as of December 31, 2023, 2022 and 2021 amounted to 8,073,936, 5,613,683 and 6,936,714, respectively. Additionally, the composition of the Board of Directors and key management personnel of the Bank and its subsidiaries is as follows: Composition 12/31/2023 12/31/2022 Board of Directors 22 22 Senior managers of the key management personnel 12 12 Total 34 34

Other Financial Liabilities

Other Financial Liabilities	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Other Financial Liabilities	21. OTHER FINANCIAL LIABILITIES The composition of the other financial liabilities as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Credit and debit card settlement - due to merchants 196,821,322 228,920,357 Amounts payable for other spot purchases pending settlement 93,449,791 45,887,253 Payment orders pending to foreign exchange settlement 34,430,062 17,727,873 Collections and other transactions on account and behalf of others 10,454,906 8,737,913 Finance leases liabilities 9,388,790 6,119,963 Amounts payable for spot purchases of foreign currency pending settlement 1,326,551 49,982,243 Amounts payable for spot purchases of government securities pending settlement 310,596 30,457,203 Other 28,309,925 32,851,879 Total 374,491,943 420,684,684

Leases

Leases	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022, 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 2023 2022 2021 At the beginning of the fiscal year 6,119,963 8,614,762 10,763,282 Additions 5,993,172 1,980,876 2,995,872 Accretion of interest 853,157 1,200,066 1,326,813 Difference in foreign currency 7,299,242 2,211,464 1,355,364 Payments (3,943,775 ) (3,186,650 ) (4,687,091 ) Monetary effects (6,932,969 ) (4,700,555 ) (3,139,478 ) At the end of the fiscal year (see Note 21) 9,388,790 6,119,963 8,614,762 The short term leases were recognized as expense for an amount of 41,962, 43,671 and 48,436 for the years ended December 31, 2023, 2022 and 2021, respectively. The table below shows the maturity of the lease liabilities as of December 31, 2023 and 2022: Lease liabilities Up to 1 Over 1 Over 3 Over 6 Total up to Over 12 Over 24 Total over 12 Balances as of 12/31/2023 501,538 661,704 869,428 1,500,379 3,533,049 2,065,420 3,790,321 5,855,741 Balances as of 12/31/2022 317,642 522,439 717,689 1,167,878 2,725,648 1,430,105 1,964,210 3,394,315 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: 12/31/2023 12/31/2022 Current value of Total gross Current value of Total gross Up to 1 year 3,158,511 11,978,813 2,161,580 3,254,319 From 1 to 5 years 6,328,466 18,507,415 2,157,027 3,587,139 Over 5 years 1,621 1,974 Total 9,488,598 30,488,202 4,318,607 6,841,458 Income for non-accrued interests amounted to 20,999,604, 2,522,851 and 1,842,902, for the years ended December 31, 2023, 2022 and 2021, respectively.

Provisions

Provisions	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 are as follow: Composition Amounts at Increases Decreases Monetary 12/31/2023 Reversals Charge off For administrative, disciplinary and criminal penalties 1,559 (1,059 ) 500 Letters of credits, guarantees and other commitments (1) 2,403,512 1,877,415 146,042 (1,958,230 ) 2,176,655 Commercial claims in progress 1,540,253 2,990,634 608,307 (1,101,988 ) 2,820,592 Labor lawsuits 829,484 1,679,270 1,025,267 (850,033 ) 633,454 Pension funds - reimbursement 1,614,617 2,336,602 1,066,804 (1,665,080 ) 1,219,335 Other 2,293,034 3,558,224 158,539 1,591,020 (2,139,299 ) 1,962,400 Total provisions 8,682,459 12,442,145 158,539 4,437,440 (7,715,689 ) 8,812,936 Composition Amounts at Increases Decreases Monetary 12/31/2022 Reversals Charge off For administrative, disciplinary and criminal penalties 3,027 (1,468 ) 1,559 Letters of credits, guarantees and other commitments (1) 2,141,809 1,860,374 (1,598,671 ) 2,403,512 Commercial claims in progress 1,926,181 1,120,189 385,040 (1,121,077 ) 1,540,253 Labor lawsuits 1,306,582 1,762,742 1,507,674 (732,166 ) 829,484 Pension funds - reimbursement 644,573 1,734,279 74,249 (689,986 ) 1,614,617 Other 4,008,305 2,733,617 1,687,512 (2,761,376 ) 2,293,034 Total provisions 10,030,477 9,211,201 3,654,475 (6,904,744 ) 8,682,459 (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 12/31/2023 12/31/2023 12/31/2022 Within 12 Over 12 For administrative, disciplinary and criminal penalties 500 500 1,559 Letters of credits, guarantees and other commitments (1) 2,176,655 2,176,655 2,403,512 Commercial claims in progress (2) 1,513,027 1,307,565 2,820,592 1,540,253 Labor lawsuits 354,211 279,243 633,454 829,484 Pension funds - reimbursement 672,026 547,309 1,219,335 1,614,617 Other 776,102 1,186,298 1,962,400 2,293,034 Total 5,492,021 3,320,915 8,812,936 8,682,459 (1) These amounts correspond to the ECL calculated for contingent transactions, which 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, 2023
Text block [abstract]
Other Non-Financial Liabilities	24. OTHER NON-FINANCIAL LIABILITIES The composition of other non-financial liabilities as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Salaries, bonuses and payroll taxes payables 52,891,537 34,157,484 Withholdings 45,141,632 49,403,965 Miscellaneous payables 37,049,991 9,200,669 Taxes payables 33,767,097 24,013,937 Directors’ and syndics’ fees payable 17,494,014 2,136,436 Retirement pension payment orders pending settlement 1,588,373 3,503,012 Dividends payable (see Note 42) 80,142 Other 26,172,439 10,895,895 Total 214,185,225 133,311,398

Employee Benefits Payable

Employee Benefits Payable	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Employee Benefits Payable	25. EMPLOYEE BENEFITS PAYABLE The table below presents the amounts of employee benefits payable as of December 31, 2023 and 2022: Short-term employee benefits 12/31/2023 12/31/2022 Vacation accrual 35,476,514 14,619,069 Salaries, bonuses and payroll taxes payables 17,415,023 19,538,415 Total short-term employee benefits 52,891,537 34,157,484 The Bank has not long-term employee benefits or post-employment benefits as of December 31, 2023 and 2022.

Analysis of Financial Assets to

Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: 12/31/2023 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 Assets Cash and deposits in banks 1,203,105,095 Debt securities at fair value through profit or loss 1,285,901 242,735,856 620,520,421 834,601,516 1,699,143,694 18,788,976 34,181,167 52,970,143 Derivative financial instruments 7,937,962 3,386,733 1,818,575 13,143,270 Repo transactions 615,582,382 615,582,382 Other financial assets 52,718,261 90,451,422 15,418 2,972,126 93,438,966 34,511 55,189,651 55,224,162 Loans and other financing (1) 7,844,494 914,817,926 220,082,349 172,923,162 157,171,020 1,464,994,457 133,783,385 227,035,517 360,818,902 Other debt securities 43,700,875 272,972 44,010,662 56,847,898 144,832,407 252,716,743 33,385,348 286,102,091 Financial assets delivered as guarantee 102,444,359 30,446,725 30,446,725 Equity instruments at fair value through profit or loss 3,213,841 Total assets 1,369,326,050 1,704,223,193 466,493,328 842,244,946 1,048,620,434 4,061,581,901 405,323,615 349,791,683 755,115,298 Liabilities Deposits 1,678,922,497 1,468,496,724 138,012,172 44,635,643 39,978,607 1,691,123,146 190,666 4,301 194,967 Liabilities at fair value through profit or loss 13,825,475 13,825,475 Derivative financial instruments 772,082 1,043,884 130,385 891,528 2,837,879 Repo transactions 23,601,328 23,601,328 Other financial liabilities 362,562,577 1,082,105 1,033,831 1,798,591 366,477,104 2,688,938 5,325,901 8,014,839 Financing received from the BCRA and other financial institutions 9,204,268 3,610,758 444,049 13,259,075 6,389,125 150,811 6,539,936 Issued corporate bonds 346 2,164 12,827,488 40,567,916 53,397,914 5,466,099 5,466,099 Subordinated corporate bonds 5,723,805 5,723,805 322,503,988 322,503,988 Total liabilities 1,678,922,497 1,878,462,800 143,751,083 64,795,201 83,236,642 2,170,245,726 14,734,828 327,985,001 342,719,829 (1) The amounts included in “without due date” are related to the non-performing portfolio. 12/31/2022 Without Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 Assets Cash and deposits in banks 778,796,544 Debt securities at fair value through profit or loss 11,232,300 71,687,309 254,790,463 256,063,185 593,773,257 40,646,054 22,819,334 63,465,388 Derivative financial instruments 26,426 48,053 59,112 133,591 Repo transactions 192,852,624 192,852,624 Other financial assets 35,657,343 106,040,645 43,227 2,087,941 108,171,813 36,614,518 36,614,518 Loans and other financing (1) 4,535,349 819,989,852 154,227,780 175,343,251 186,873,018 1,336,433,901 183,431,453 339,688,141 523,119,594 Other debt securities 1,633,096,866 321,378,829 14,872,513 165,761,262 2,135,109,470 42,552,534 117,947,426 160,499,960 Financial assets delivered as guarantee 95,353,885 Equity instruments at fair value through profit or loss 2,614,136 Total assets 916,957,257 2,763,238,713 547,385,198 447,153,280 608,697,465 4,366,474,656 266,630,041 517,069,419 783,699,460 (1) The amounts included in “without due date” are related to the non-performing portfolio. 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 Liabilities Deposits 1,993,987,527 1,661,474,368 324,005,727 49,846,154 4,581,098 2,039,907,347 19,603 44,789 64,392 Liabilities at fair value through profit or loss 1,638,088 1,638,088 Derivative financial instruments 5,340 2,042 7,382 Other financial liabilities 406,776,711 1,124,905 956,320 1,971,058 410,828,994 2,748,148 7,107,542 9,855,690 Financing received from the BCRA and other financial institutions 908,378 1,592,445 4,993,630 132,983 7,627,436 Issued corporate bonds 20,203 20,203 8,436,248 8,436,248 Subordinated corporate bonds 4,422,672 4,422,672 220,195,153 220,195,153 Total liabilities 1,993,987,527 2,070,802,885 326,745,322 60,218,776 6,685,139 2,464,452,122 11,203,999 227,347,484 238,551,483

Foreign Currency Amounts

Foreign Currency Amounts	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Item 12/31/2023 12/31/2022 Total parent Total per currency Total US dollar Euro Real Other Assets Cash and deposits in banks 1,120,369,209 1,099,343,794 17,612,492 196,007 3,216,916 655,929,629 Debt securities at fair value through profit or loss (1) 1,737,382,765 1,737,382,765 554,106,640 Other financial assets 79,181,568 79,078,052 103,516 48,810,967 Loans and other financing 179,981,350 177,098,581 400,983 2,481,786 111,920,508 From the non-financial private sector and foreign residents 179,981,350 177,098,581 400,983 2,481,786 111,920,508 Other debt securities 88,646,176 88,646,176 167,645,854 Financial assets delivered as guarantee 55,763,750 55,710,171 53,579 15,252,397 Equity Instruments at fair value through profit or loss 344,008 344,008 496,382 Total assets 3,261,668,826 3,237,603,547 18,170,570 196,007 5,698,702 1,554,162,377 Liabilities Deposits 1,023,465,739 1,010,835,069 12,630,670 532,572,442 Non-financial government sector 34,333,538 34,333,538 19,192,347 Financial sector 7,106,029 7,106,029 4,357,526 Non-financial private sector and foreign residents 982,026,172 969,395,502 12,630,670 509,022,569 Liabilities at fair value through profit or loss 13,817,710 13,817,710 1,638,088 Other financial liabilities 86,372,190 83,458,593 2,809,881 103,716 50,132,392 Financing from Central Bank of Argentina and other financial institutions 15,373,617 12,497,214 394,617 2,481,786 7,466,423 Issued corporate bonds 53,851,071 53,851,071 8,456,451 Subordinated corporate bonds 328,227,793 328,227,793 224,617,825 Other non-financial liabilities 4,526,525 4,526,132 393 168,362 Total liabilities 1,525,634,645 1,507,213,582 15,835,561 2,585,502 825,051,983 (1) Mainly including Argentine government discount bonds in dual currency for 1,488,174,537 and Argentine government Treasury bonds tied to the US dollar for 190,164,590.

Disclosures by Operating Segmen

Disclosures by Operating Segment	12 Months Ended
	Dec. 31, 2023
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 fiscal year 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, 2023
Statement [LineItems]
Income Tax	29. INCOME TAX a) Inflation adjustment on income tax Tax Reform Law 27430, amended by Laws 27468 and 27541, 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 CPI 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; and 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, 2023 and 2022, all the conditions established by the income tax Law to practice the inflation adjustment are met (see section “Fiscal years 2019 and 2020” and “Fiscal year 2021” of this note). b) Income tax rate On June 16, 2021, through Decree No. 387/2021, Law No. 27630 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 progressive basis, to the taxable accumulated net profit at the end of each fiscal year. c) The main items of deferred income tax: Composition 12/31/2023 12/31/2022 Deferred tax assets Loans and other financin g and debt securitie s 25,984,554 11,732,977 Provisions and employee benefits 5,682,945 4,819,092 Allowances for contingencies 1,710,376 2,790,085 Leases 1,816,255 1,038,052 Investments in other companies 622,731 194,596 Other 5,259,223 2,278,370 Total deferred tax assets 41,076,084 22,853,172 Composition (contd.) 12/31/2023 12/31/2022 Deferred tax liabilities Property, plant and equipment and other non-financial assets 41,254,233 34,560,134 Intangible assets 22,936,686 18,880,518 Tax effects on forward sales 15,669,095 9,632,038 Other 5,636,416 454,475 Total deferred tax liabilities 85,496,430 63,527,165 Net deferred tax liabilities 44,420,346 40,673,993 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 liabilities as of December 31, 2023 and 2022 are summarized as follows: Composition 12/31/2023 12/31/2022 Net deferred tax liabilities at beginning of the fiscal year 40,673,993 37,605,799 Net deferred tax assets from Banco BMA SAU and its subsidiaries at the acquisition date (145,235 ) Loss for deferred taxes recognized in the statement of income 3,891,588 3,068,194 Net deferred tax liabilities at fiscal year end 44,420,346 40,673,993 The income tax charge exposed in the Statement of income and Other Comprehensive Income differs from the income tax charge that would result if all profits had been taxed at the current tax rate. The main items of income tax expense in the consolidated Financial Statements are as follows: Composition 12/31/2023 12/31/2022 12/31/2021 Current income tax expense 278,429,479 54,136,973 37,206,104 Loss for deferred taxes 3,891,588 3,068,196 (30,011,625 ) Income tax loss recorded in the statement of income 282,321,067 57,205,169 7,194,479 Income tax loss / (profit) recorded in other comprehensive income 16,761,914 (7,621,167 ) 7,335,665 Total 299,082,981 49,584,002 14,530,144 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 12/31/2023 12/31/2022 12/31/2021 Income carrying amount before income tax 869,996,208 184,177,495 145,943,999 Applicable income tax rate 35 % 35 % 35 % Income tax on income carrying amount 304,498,673 64,462,123 51,080,400 Net permanent differences and other tax effects including the fiscal inflation adjustment (22,177,606 ) (7,256,954 ) (43,885,921 ) Total income tax 282,321,067 57,205,169 7,194,479 As of December 31, 2023, 2022 and 2021, the effective 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 (not restated) 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. Fiscal year 2022 On June 30, 2023, Banco Macro SA filed a reimbursement action with the AFIP requesting that 654,673 (not restated) paid as income tax for the 2022 tax period be reimbursed. 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. 11683 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. 27430 and 27468 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. 11683 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, in connection with the file for the fiscal year 2018, the evidence stage is closed and the process for allegation was delivered. 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, 2023
Statement [LineItems]
Interest Income	30. INTEREST INCOME Composition 12/31/2023 12/31/2022 12/31/2021 Interest income For cash and bank deposits 6,847,489 1,246,001 79,938 For government securities 973,049,563 650,715,333 45,700,830 For debt securities 1,385,091 601,017 1,837,236 For loans and other financing Non-financial public sector 19,130,718 4,714,572 11,013,573 Financial public sector 3,281,932 1,668,874 4,100,579 Non-financial private sector Overdrafts 174,729,584 79,096,190 48,966,016 Documents 156,844,618 79,667,890 56,858,979 Mortgage loans 145,806,768 117,138,656 92,705,372 Pledge loans 9,907,765 9,268,468 6,450,988 Personal loans 244,302,502 278,318,665 292,010,854 Credit cards 199,061,254 126,764,513 89,353,520 Financial leases 3,444,764 1,073,358 511,104 Other 177,790,503 83,860,409 93,992,554 For repo transactions BCRA 196,203,904 39,348,987 51,460,032 Other financial institutions 714,542 2,020,986 319,551 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost 2,312,500,997 1,475,503,919 795,361,126 Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI From debt government securities 133,831,752 431,760,073 572,112,409 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI 133,831,752 431,760,073 572,112,409 Total 2,446,332,749 1,907,263,992 1,367,473,535

Interest Expense

Interest Expense	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Interest Expense	31. INTEREST EXPENSE Composition 12/31/2023 12/31/2022 12/31/2021 Interest expense For deposits Non-financial private sector Checking accounts 111,189,841 48,198,997 7,984,396 Saving accounts 18,119,619 11,858,081 7,502,306 Time deposits and investments accounts 1,453,034,330 873,804,922 529,310,249 Other 14 For Financing received from BCRA and other financial institutions 2,048,973 1,575,216 948,439 For repo transactions Other financial institutions 13,873,646 3,038,227 1,786,840 For other financial liabilities 7,199,999 2,650,408 146,700 For issued corporate bonds 1,652,176 920,032 5,229,373 For subordinated corporate bonds 14,180,562 14,412,425 19,684,477 Total 1,621,299,160 956,458,308 572,592,780

Commissions Income

Commissions Income	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Commissions Income	32. COMMISSIONS INCOME Composition 12/31/2023 12/31/2022 12/31/2021 Performance obligations satisfied at a point in time Commissions related to obligations 137,669,112 132,936,263 123,560,201 Commissions related to credit cards 79,093,028 77,162,568 73,481,681 Commissions related to insurance 12,210,984 13,160,484 13,860,073 Commissions related to securities value 8,041,734 3,934,683 4,600,113 Commissions related to trading and foreign exchange transactions 5,092,503 4,755,361 5,299,559 Commissions related to loans and other financing 1,435,003 1,346,940 1,005,160 Commissions related to financial guarantees granted 548,626 32,339 35,895 Performance obligations satisfied over certain time period Commissions related to credit cards 1,040,818 1,269,694 2,230,900 Commissions related to trading and foreign exchange transactions 502,875 183,793 235,725 Commissions related to loans and other financing 74,150 22,379 29,200 Commissions related to obligations 3,716 4,893 6,624 Commissions related to financial guarantees granted 574 Total 245,712,549 234,809,397 224,345,705

Commissions Expense

Commissions Expense	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Commissions Expense	33. COMMISSIONS EXPENSE Composition 12/31/2023 12/31/2022 12/31/2021 Commissions related to trading with debt securities 407,669 207,584 11,653 Commissions related to trading and foreign exchange transactions 1,517,973 777,815 928,233 Other Commissions paid ATM exchange 15,310,094 15,491,782 14,361,007 Checkbooks commissions and clearing houses 4,871,269 4,314,843 3,835,404 Credit cards and foreign trade commissions 2,836,877 2,294,475 2,282,487 Total 24,943,882 23,086,499 21,418,784

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, 2023
Statement [LineItems]
Net income 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 12/31/2023 12/31/2022 12/31/2021 For measurement of financial assets at fair value through profit or loss Gain from government securities 865,879,163 57,126,332 102,604,333 Gain from private securities 69,409,820 61,459,868 7,539,266 Gain / (loss) from derivative financial instruments Forward transactions 18,037,949 2,344,673 Put options (6,343,607 ) Gain / (loss) from other financial assets 1,196,753 (82,161 ) (87,773 ) Gain / (Loss) from sales or decreases of financial assets at fair value(1) 3,487,653 21,021,354 (6,299,617 ) Gain / (loss) from equity instruments at fair value through profit or loss 24,116,731 (1,241,872 ) 4,336,450 Composition (contd.) 12/31/2023 12/31/2022 12/31/2021 For measurement of financial liabilities at fair value through profit or loss Loss from derivative financial instruments Forwards transactions (568,173 ) Options (7,812,798 ) Total 974,315,271 140,628,194 101,180,879 (1) Net amount of reclassifications to profit of instruments classified at fair value through other comprehensive income that were derecognized or charged during the fiscal year.

Differences in Quoted Prices of

Differences in Quoted Prices of Gold and Foreign Currency	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Differences in Quoted Prices of Gold and Foreign Currency	35. DIFFERENCES IN QUOTED PRICES OF GOLD AND FOREIGN CURRENCY Composition 12/31/2023 12/31/2022 12/31/2021 Translation of foreign currency assets and liabilities into pesos 795,283,241 190,210,057 24,863,783 Income from foreign currency exchange 2,934,750 3,714,641 3,329,122 Total 798,217,991 193,924,698 28,192,905

Other Operating Income

Other Operating Income	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Other Operating Income	36. OTHER OPERATING INCOME Composition 12/31/2023 12/31/2022 12/31/2021 Services 39,485,063 30,073,157 26,142,728 Adjustments and interest from other receivables 10,609,488 7,409,095 6,786,797 Adjustments from other receivables with CER clauses 7,790,354 5,229,772 2,120,949 Other receivables from financial intermediation 5,230,985 2,951,962 5,710,325 Sale of investment properties and other non-financial assets 237,032 Other 9,771,579 20,284,237 6,522,108 Total 72,887,469 65,948,223 47,519,939

Employee Benefits

Employee Benefits	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Employee Benefits	37. EMPLOYEE BENEFITS Composition 12/31/2023 12/31/2022 12/31/2021 Remunerations 188,854,414 166,849,835 169,979,792 Payroll taxes 47,630,616 41,170,900 39,220,338 Compensations and bonuses to employees 33,353,002 25,271,715 23,703,343 Employee services 8,671,106 8,479,122 6,589,954 Total 278,509,138 241,771,572 239,493,427

Administrative Expenses

Administrative Expenses	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Administrative Expenses	38. ADMINISTRATIVE EXPENSES Composition 12/31/2023 12/31/2022 12/31/2021 Taxes 26,941,364 19,979,498 17,764,631 Fees to directors and syndics 26,925,241 6,150,654 4,740,930 Maintenance, conservation and repair expenses 21,441,643 19,420,752 20,123,079 Other fees 16,572,872 11,766,928 10,331,148 Armored truck, documentation and events 15,437,848 16,422,544 17,596,127 Security services 11,899,472 11,715,106 12,370,028 Electricity and communications 10,395,529 10,789,374 12,329,521 Software 9,523,176 7,761,645 9,666,081 Advertising and publicity 9,292,109 7,395,622 5,293,379 Hired administrative services 3,025,778 830,539 756,692 Representation, travel and transportation expenses 2,829,322 2,127,956 1,463,854 Insurance 1,177,393 1,285,097 1,647,887 Stationery and office supplies 1,069,576 846,370 764,777 Leases 470,912 540,357 707,770 Other 7,223,754 4,901,315 6,321,808 Total 164,225,989 121,933,757 121,877,712

Other Operating Expenses

Other Operating Expenses	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Other Operating Expenses	39. OTHER OPERATING EXPENSES Composition 12/31/2023 12/31/2022 12/31/2021 Turnover tax 190,149,358 128,711,123 109,594,057 From credit cards 61,395,366 53,529,578 46,642,668 Other adjustments and interests for miscellaneous obligations 9,470,756 3,754,386 1,570,677 Charges for other provisions 8,790,103 7,625,876 9,886,274 Deposit guarantee fund contributions 5,707,873 5,957,321 6,318,981 Insurance claims 2,570,038 1,357,839 543,355 Loss from sale or impairment of investment in properties and other non-financial assets 1,381,674 1,688,836 436,439 Donations 1,262,484 1,308,743 179,039 Taxes 362,433 2,624,857 2,868,750 From administrative, disciplinary and criminal penalties 252,534 Other 40,180,695 27,181,079 29,432,630 Total 321,270,780 233,739,638 207,725,404

Additional Disclosures in the S

Additional Disclosures in the Statement Of Cash Flows	12 Months Ended
	Dec. 31, 2023
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 Statement of Cash Flows and the relevant accounting items of the Statement of financial position: Description 12/31/2023 12/31/2022 12/31/2021 Cash and deposits in banks 1,203,105,095 778,796,544 1,045,370,900 Debt securities at fair value through profit or loss 133,754,676 29,481 Other debt securities 43,575,623 1,553,777,415 831,532,788 Loans and other financing 4,042,417 2,757,956 3,116,407 Total 1,384,477,811 2,335,331,915 1,880,049,576 The following table shows additional information on operational cash flows interest: Composition 12/31/2023 12/31/2022 12/31/2021 Interest paid (1,566,575,130 ) (732,306,511 ) (749,957,529 ) Interest collected 2,297,432,458 1,825,117,787 1,310,191,918 Total 730,857,328 1,092,811,276 560,234,389 The following table shows further information of changes in liabilities arising from financing activities for the year ended December 31, 2023 (lease liabilities changes are disclosed in Note 22): Composition Financing Issued Subordinated Opening balance 7,627,436 8,456,451 224,617,825 Cash flow items Proceeds 29,477,155 Payments (7,598,036 ) (4,877,812 ) (12,943,001 ) Non-cash flow items Movement in accrued interest 2,048,973 1,652,176 14,180,562 Derecognition or substantial modification of financial liabilities 15,117,373 1,521,405 (507,813 ) Difference in quoted prices of foreign currency 11,453,826 38,301,446 332,838,147 Monetary effects (8,850,561 ) (15,666,808 ) (229,957,927 ) Ending balance 19,799,011 58,864,013 328,227,793

Capital Stock

Capital Stock	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Capital Stock	41. CAPITAL STOCK The Bank’s subscribed and paid-in capital from January 1, 2021 to December 31, 2023, amounted to 639,413. The capital stock composition is as follows: Shares Capital stock Class Stock number Votes per share Issued outstanding In treasury Paid in As of December 31, 2023, 2022 and 2021 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 2023, 2022 and 2021 639,413,408 639,413 639,413

Earnings Per Share Dividends

Earnings Per Share Dividends	12 Months Ended
	Dec. 31, 2023
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. In calculating the weighted average of outstanding common shares, the number of shares at the beginning of the year is adjusted, if applicable, by the number of common shares issued or withdrawn during the fiscal year, weighted by the number of days those shares have been outstanding. 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: Items 12/31/2023 12/31/2022 12/31/2021 Net profit attributable to parent’s shareholders 587,324,400 126,950,267 138,744,986 Plus: Potential dilutive effect inherent to common shares (1) Net profit attributable to parent’s shareholders adjusted for dilution 587,324,400 126,950,267 138,744,986 Weighted average of outstanding common shares of the fiscal year 639,413 639,413 639,413 Plus: Weighted average of additional common shares with dilutive effects Weighted average of outstanding common shares of the fiscal year adjusted for dilution 639,413 639,413 639,413 Basic earnings per share (in pesos) 918.5368 198.5419 216.9881 (1) The Bank does not have any financial instrument that should be considered as diluted. Therefore, basic and dilutive earning per share is the same amount. 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. On December 16, 2021, the BCRA issued Communiqué “A” 7421, which established: (i) from January 1, 2022, through December 31, 2022, financial institutions were 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 was paid during the fiscal year ended December 31, 2022 according to the schedule. Additionally, the balance of the approved of for exceeding 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 22.18 six The Shareholders’ Meeting held on April 25, 2023, decided to distribute a cash dividend and/or a dividend in kind, in this case measured at market value, for an amount of 75,040,918, representing 117.36 pesos per share, prior to BCRA authorization. On May 12, 2023 the BCRA authorized this earning distribution that shall be paid in six Additionally, the Shareholders’ Meeting held on April 12, 2024, decided to distribute an amount of 294,130,168 (in constant currency as of December 31, 2023) to pay a cash dividend and/or a dividend in kind, representing 460 pesos per share, prior BCRA authorization. Pursuant to the provisions of Communique “A” 7984 issued on March 21, 2024, earning distribution shall be paid in six equal, monthly and consecutive installments. The amount of each dividend installments shall be paid in constant currency as of each payment date, after re-expression of the relevant payable amount by applying the most recently published IPC ratio before the date on which each of the above mentioned installments is made available according to the payment schedule duly fixed by the Board. See also Note 51 together with the earnings distribution proposal. Finally, as mentioned in Note 14, on September 29, 2023, Macro Agro SAU distributed cash dividends for an amount of (not restated).

Deposit Gurantee Insurance

Deposit Gurantee Insurance	12 Months Ended
	Dec. 31, 2023
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. Entity’s interest in the capital stock of Sedesa according to the percentages disclosed by BCRA Communiqué “B” 12755 on March 4, 2024 is as follows: Banco Macro SA 7.6285 % Banco BMA SAU 1.6414 % 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 up to the amount of 6,000 which must meet the requirements provided for in Presidential Decree No. 540/1995 and other requirements that the regulatory authority may determine from time to time. In addition, through Communiqué “A” 7985 issued on March 27, 2024, the BCRA resolved that from April 1, 2024, the guarantee will be up to 25,000. 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, 2023
Statement [LineItems]
Restricted Assets	44. RESTRICTED ASSETS As of December 31, 2023 and 2022, the following Bank’s assets are restricted: Composition 12/31/2023 12/31/2022 Cash and deposits in banks •  Fondo de Riesgo Fintech SGR – Deposits in other entities (1). 1,051 181 Subtotal cash and deposits in banks 1,051 181 Composition (contd.) 12/31/2023 12/31/2022 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). 13,198,194 14,764,011 •  Argentine government discount bonds in dual currency - Maturity: 02/28/2024 as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023, as of December 31, 2022, for the contribution to the Guarantee Fund II in BYMA according to section 45, Law 26831 and supplementary regulations established by CNV standards (NT 2013, as amended). 1,270,908 46,372 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, to guarantee the Credit Program for Production Reactivation of the Province of San Juan. Auction No. 2. 948,601 •  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). 273,824 289,160 •  Argentine government Treasury bonds in pesos adjusted by CER 2% – Maturity: 11/09/2023, to guarantee the Credit Program for Production Reactivation of the Province of San Juan. 236,952 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023 as of December 31, 2022, to guarantee the sectoral Credit Program of the Province of San Juan, production investment financing fund. 142,642 259,462 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023 as of December 31, 2022, to guarantee the Regional Economies Competitiveness Program – IDB loan No. 3174/OC-AR. 15,046 104,888 •  Argentine government Treasury bills in pesos adjusted by CER – Maturity: 02/17/2023. 463,748 •  Other. 400,448 Subtotal Debt securities at fair value through profit or loss and Other debt securities 16,486,615 15,927,641 Other financial assets •  Interests derived from contributions made as protector partner (2). 8,171,284 7,516,007 •  Fondo de Riesgo Fintech SGR – Mutual fund shares (1). 1,768,691 375,252 •  Financial instruments 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. 338,679 452,946 •  Sundry debtors – other. 285,858 27,363 •  Sundry debtors – attachment within the scope of the claim filed by the DGR against the CABA for turnover tax differences. 827 2,575 Subtotal Other financial assets 10,565,339 8,374,143 Loans and other financing •  Fondo de Riesgo Fintech SGR – Loans and other financing (1). 190,204 15,882 Subtotal Loans and other financing 190,204 15,882 Composition (contd.) 12/31/2023 12/31/2022 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. 68,117,546 77,305,537 •  For securities forward contracts. 30,446,725 •  Guarantee deposits related to credit and debit card transactions. 8,498,400 12,591,964 •  Other guarantee deposits. 25,828,413 5,456,384 Subtotal Financial assets delivered as guarantee 132,891,084 95,353,885 Other non-financial assets •  Real property related to a call option sold. 7,440,213 7,648,643 •  Fondo de Riesgo Fintech SGR – Other non-financial assets (1). 11,027 40,352 Subtotal Other non-financial assets 7,451,240 7,688,995 Total 167,585,533 127,360,727 (1) According to Law 24467, 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, 2023 it is related to the risk fund Fintech SGR, Alianza SGR and Innova SGR. As of December 31, 2022 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, 2023
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 (Confibono, Secubono, Supercanal, Payway cobro anticipado, Solidario de Infraestructura Nasa IV, Moni Mobile and Red Surcos) and certificates of participation (Arfintech). As of December 31, 2023 and 2022, debt securities and certificates of participation in financial trusts for investment, amounted to 877,222 and 2,961,172, respectively. According to the latest accounting information available as of the date of 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, 2023 and 2022, considering the latest available accounting information as of the date of issuance of these consolidated Financial Statements, the assets managed through Macro Fiducia SAU (subsidiary) of this type of trusts amounted to 2,636 and 36,372, 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, 2023 and 2022, considering the latest available accounting information as of the date of issuance of these consolidated Financial Statements, the assets managed by Banco Macro SA and Macro Fiducia SAU, amounted to 801,979 and 8,474,233, 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, 2023 and 2022, considering the latest available accounting information as of the date of issuance of these consolidated Financial Statements, the assets managed by the Bank amounted to 36,828,076 and 55,463,790, respectively.

Mutual Funds Depositary Functio

Mutual Funds Depositary Function	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Mutual Funds Depositary Function	46. MUTUAL FUNDS DEPOSITARY FUNCTION 46.1 As of December 31, 2023 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 3,395,118,210 36,292,401 Argenfunds Ahorro Pesos 219,019,594 12,869,141 Argenfunds Gestión Pesos 100,000 100 Argenfunds Infraestructura 53,634 186 Argenfunds Inversión Dólares 1,000 808 Argenfunds Inversión Pesos 1,257,894,708 3,070,031 Argenfunds Liquidez 8,185,225,762 62,665,262 Argenfunds Renta Argentina 276,239,550 16,986,764 Argenfunds Renta Balanceada 576,696,850 22,620,396 Argenfunds Renta Capital 17,395,743 14,401,148 Argenfunds Renta Crecimiento 3,561,871 2,829,405 Argenfunds Renta Dinámica 87,902,584,421 16,207,766 Argenfunds Renta Fija 562,316,270 56,361,740 Argenfunds Renta Flexible 46,040,329 758,656 Argenfunds Renta Global 320,257,696 6,959,975 Argenfunds Renta Mixta 230,289,873 2,556,714 Argenfunds Renta Mixta Plus 1,352,780 985,752 Argenfunds Renta Pesos 96,499,608 7,014,721 Argenfunds Renta Total 548,961,979 2,400,303 Argenfunds Renta Variable 464,860,603 135,231 Argenfunds Retorno Absoluto 183,704,189 2,234,105 Pionero Acciones 27,311,674 15,077,147 Pionero Ahorro Dólares 18,783,148 14,784,099 Pionero Argentina Bicentenario 424,876,097 10,334,738 Pionero Capital 13,010 103 Pionero Crecimiento 3,263,377,175 13,407,144 Pionero Desarrollo 6,946,940,217 30,817,687 Pionero Empresas FCI Abierto Pymes 380,820,096 11,768,957 Pionero FF 58,593,299 5,008,037 Pionero Gestión 2,151,203,219 27,550,902 Pionero Infraestructura 3,578,769,248 10,156,263 Pionero Pesos 1,624,969,051 67,068,175 Pionero Pesos Plus 26,250,833,465 650,275,506 Pionero Recovery 100,000 100 Pionero Renta 53,983,122 31,550,753 Pionero Renta Ahorro 215,602,532 22,807,841 Pionero Renta Ahorro Plus 1,839,539,908 52,100,083 Pionero Renta Balanceado 12,720,486,020 62,534,628 Pionero Renta Estratégico 720,930,495 19,291,981 Pionero Renta Fija Dólares 4,758,144 3,476,567 Pionero Renta Mixta I 161,169,380 8,350,541 Pionero Retorno 2,172,232,683 10,434,490 46.2 As of December 31, 2023 Banco BMA SAU, 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 Goal Acciones Argentinas 17,875 2,175,816 Goal Renta Crecimiento 33,615,635 22,825,724 Goal Acciones Plus 5,318,532 553,163 Goal Capital Plus 60,324,684 1,285,791 Goal Ahorro Max 159,716,379 7,194,264 Goal Multiestrategia 110,000 145 Goal Multiestrategia Plus 110,000 145 Goal Perfomance 65,332,675 4,551,112 Goal Perfomance II 247,952 6,343 Goal Perfomance III 469,324,626 15,609,164 Goal Pesos 2,950,257,655 288,310,870 Goal Premium 4,157,507 8,975 Goal Renta Dólares 6,268,286 5,798,773 Goal Renta Dólares Estrategia 4,984,690 4,472,663 Goal Renta Dólares Plus 1,380,938 1,054,945 Goal Renta Global 324,102,023 32,509,640 Goal Retorno Total 16,131,946 641,377 Goal Renta Pesos 17,360,304 1,218,521

Accounting Items that Identify

Accounting Items that Identify the Compliance with Minimum Cash Requirements	12 Months Ended
	Dec. 31, 2023
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 2023 are listed below, indicating the amounts as of month-end of the related items: Items Banco Macro SA Banco BMA SAU Cash and deposits in banks Amounts in BCRA accounts 339,996,978 175,949,238 Other debt securities Government securities computable for the minimum cash requirements 114,801,555 43,123,027 Financial assets delivered as guarantee Special guarantee accounts with the BCRA 57,193,494 9,167,035 Total 511,992,027 228,239,300

Corporate Bonds Issuance

Corporate Bonds Issuance	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Corporate Bonds Issuance	48. CORPORATE BONDS ISSUANCE 48.1 Banco Macro SA The corporate bonds liabilities recorded by the Bank are as follows: Corporate Bonds Original value Residual face value as of 12/31/2023 12/31/2022 Subordinated Resettable – Class A USD 400,000,000 (1 ) USD 400,000,000 328,227,793 224,617,825 Non-subordinated – Class E USD 17,000,000 (2 ) USD 17,000,000 12,455,209 8,456,451 Non-subordinated – Class F USD 53,000,000 (3 ) USD 53,000,000 41,420,786 Total 382,103,788 233,074,276 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. 23576, 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 1,500,000,000 to USD 2,500,000,000 or an equal amount in other currencies, as determined by the Board of Directors in due time. Finally, on October 20, 2021 due to a Board of Director resolution, the Bank required from the CNV a five-year extension of the abovementioned program, which was approved by the Regulator through a note issued on December 15, 2021. (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 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, 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) 102% 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) 101% 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 October 31, 2023, under the abovementioned Global Program, the Bank issued Class F corporate bonds for a face value of USD 53,000,000 (fifty-three million US dollars) at a fixed rate of 5%, fully amortizable upon maturity (October 31, 2024), under the terms and conditions set forth in the price supplement dated October 24, 2023. Interest is paid semiannually on April 30, 2024, and at the expiration date. At any time, according to the current regulations, particularly the BCRA’s foreign exchange regulations, the Bank may opt to redeem Class F corporate bonds in full, but not partially, at a price equal to (a) 102% of the outstanding principal if the Bank decides to redeem the bonds between the date of issuance and settlement date through the term of 9 months therefrom, including the last business day; (b) 101% of outstanding principal if the Bank decides to redeem them within the term starting 9 months after the date of issuance and settlement through Class F corporate bonds maturity date; in any case, along with the additional amounts and accrued and unpaid interest, excluding the redemption date. 48.2 Banco BMA SAU The corporate bonds liabilities recorded by Banco BMA SAU are as follows: Corporate Bonds Original value Residual face 12/31/2023 12/31/2023 Non-subordinated –Series XXXII 1,000,000,000 1,000,000,000 4,988,018 Total 4,988,018 On February 29 2008 30 2008 15869 30 2008 On March 9 2013 23 2018 19527 On March 14 2022 18 2025

Off Balance Sheet Transactions

Off Balance Sheet Transactions	12 Months Ended
	Dec. 31, 2023
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. The composition of the amounts of the main off balance sheet transactions as of December 31, 2023 and 2022, is as follows: Composition 12/31/2023 12/31/2022 Custody of government and private securities and other assets held by third parties 3,487,291,513 2,257,608,251 Preferred and other collaterals received from customers (1) 804,907,126 583,896,569 Securities received guarantee repurchase transactions (see Note 7) 679,456,540 212,163,266 Checks already deposited and pending clearance 109,014,652 52,405,298 Outstanding checks not yet paid 79,104,701 62,104,463 Written-off credits 29,954,761 20,246,250 (1) Related

Tax and Other Claims

Tax and Other Claims	12 Months Ended
	Dec. 31, 2023
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 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, 2023
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), 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. Additionally, 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. Moreover, 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, 2023 was 66,647,815 (nominal value: 3,475,669). Additionally, as of December 31, 2023, the related adjustments to be made on unappropriated retained earnings of Banco Macro SA as Other comprehensive income amount to 1,839,683. 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). 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. Moreover, as mentioned in Note 42, the Shareholders’ Meeting held a) 117,460,821 to the Legal reserve; b) 1,737,775 to the Personal assets tax on shares and equity interests (Impuesto sobre los Bienes Personales Sociedades y Participaciones), and; c) 468,715,309 to a Facultative reserve for future distribution of earnings. Additionally, the abovementioned Shareholders’ Meeting decided to partially reverse the Facultative reserve for future distribution of earnings for an amount of 294,130,168 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, 2023
Statement [LineItems]
Capital Management, Corporate Governance Transparency Policy and Risk Management	52. CAPITAL MANAGEMENT, CORPORATE GOVERNANCE TRANSPARENCY POLICY AND RISK MANAGEMENT As a financial institution, the activities of Banco Macro SA are governed by Financial Entities Law No. 21526, 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. (The information included in this section may not be entirely applicable to Banco BMA SAU (formerly known as Banco Itaú Argentina SA), BMA Asset Management SA (formerly known as Itaú Asset Management SA) and BMA Valores SA (formerly known as Itaú Valores SA), which were acquired at the end of the fiscal year (see Note 14) and are in the process of integration into Grupo Macro). • Ownership structure As of December 31, 2023, the Bank’s shareholders are: Full name / corporate name Participating Voting Interest Fideicomiso de Garantía JHB BMA (1) 17.28 19.65 Carballo Delfín Jorge Ezequiel 19.26 20.86 ANSES FGS Law No. 26425 28.80 26.91 Grouped shareholders (Local stock exchanges) 11.43 10.87 Grouped shareholders (Foreign stock exchanges) 23.23 21.71 (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 to Fideicomiso de Garantía JHB BMA, which beneficiaries are his forced heirs. • Board of Directors and Senior Management The Bank’s Board of Directors is currently made up of 11 regular directors and 3 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. Name Position Jorge Pablo Brito Chairperson Carlos Alberto Giovanelli Vice chairperson Nelson Damián Pozzoli Director Fabian Alejandro d Director Constanza Brito Director Sebastián Palla (1) Director Mario Luis Vicens (1) Director Delfín Federico Ezequiel Carballo Director Marcos Brito Director José Sanchez Director Hugo Raúl C Lazzarini (1) y (2) Director Delfín Jorge Ezequiel Carballo (3) Alternate director Santiago Horacio Seeber Alternate director Guido Agustín Gallino (1) y (2) Alternate director (1) Independent directors. (2) Designated by ANSES-FGS proposal. (3) The Shareholders’ Meeting held on April 12, 2024 decided the designation of Nicolás Valenzuela as director to fill the vacancy created as a consequence of the resignation submitted by Guillermo Merediz and the designation of Juan Ignacio Catalano as alternate director to fill the vacancy created as a consequence of the resignation submitted by Delfín Jorge Ezequiel Carballo. Moreover, and as a proposal of ANSES-FGS, the mentioned Shareholders’ Meeting also decided the designation of Juan Facundo Etchenique, as regular director who has informed his resignation on April 24th due to strictly personal reasons. 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, five 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 Risk management manager Ernesto López Legal manager Ana María Magdalena Marcet Credit risk manager Juan Domingo Mazzon Government and Management control manager Ernesto Eduardo Medina System manager Brian Anthony Commercial banking manager Francisco Muro Distribution and sales manager Jorge Francisco Scarinci CFO 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. Technology Governance and Information Security Committee 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, 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 519 branches (including BMA SAU 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 • 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. In addition, the Entity has a Clawback Policy in accordance with the provisions of Section 303A.14 of the Listed Companies Manual of the New York Stock Exchange (NYSE), which was required by Rule 10D-1 of the Securities Exchange Act of 1934. The rule is applicable to any executive officer of the group and applies only in the event that the Entity or its subsidiaries required accounting restatement to correct a material error in the Financial Statements previously issued. 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) and additionally, some guidelines are disclosed in other notes to these consolidated Financial Statements. Moreover, the Bank’s public information is disclosed on the websites of the BCRA (www.bcra.gob.ar) and the CNV (www.cnv.gob.ar). 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 monthly position of December 2023, together with the integration thereof (computable equity) as of the end of such month: Item 12/31/2023 Minimum capital requirements (*) 403,496,688 Computable equity 1,752,831,979 Capital surplus 1,349,335,291 (*) Regarding the maximum limits established by the BCRA for “Financing to the non-financial public sector” measured on a quarterly consolidated basis, in the last quarter of 2023 the Entity observed an excess of 95,724,622. This excess was transferred as an increase in requirement by minimum capital credit risk, without generated a non-compliance of such prudential regulation. 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 non-prequalified 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 in

Changes in the Argentine Macroe

Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets	53. CHANGES IN THE ARGENTINE MACROECONOMIC ENVIRONMENT AND FINANCIAL AND CAPITAL MARKETS In the last years, the Argentine financial market has observed a prolonged period of volatility in the market prices Particularly, related to the price of the US dollar, since the end of 2019 the gap between the official price of the US dollar -used mainly for foreign trade- and alternative market values began to widen significantly, having reached maximum peaks close to 200%. As of the date of issuance of these Financial Statements, the aforementioned gap amounts to approximately 18%. Regarding the administration of the national public debt, a restructuring process has been observed, including various voluntary exchanges and agreements reached regarding debts with the Paris Club and the International Monetary Fund. In this context, on December 10, 2023, the new authorities of the Argentine national government took office and issued a series of emergency measures. Among the main objectives, among other relevant issues, is a regulatory flexibility in economic matters, reduction of the fiscal deficit mainly through a reduction in spending, including reduction of different types of subsidies. Likewise, there was a devaluation of the Argentine peso close to 55% against to the US dollar (going the price of the US dollar from Ps. 366.50 to Ps. 799.95 on December 13, 2023), The comprehensive program pursued by the new national government includes reforms in the economy, justice, foreign relations, infrastructure and others. On December 20, 2023, through Decree of Necessity and Urgency No. 70/2023, a significant number of reforms were established, regarding which different actors presented various protections or unconstitutionality requests to Justice to stop their application. In addition, the local and international macroeconomic context generates certain degree of uncertainty regarding its future progress, considering 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, 2023
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, 2023
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 “Net gain 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 consolidated 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 statement of income for the year of recovery in “Other operating income”. 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 the 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 chan ge 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 N 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 previous 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 Argentine government Treasury bonds in pesos adjusted by CER 2022 and Argentine government Treasury bills in pesos adjusted by CER at discount matured on July 29, 2022 and August 16, 2022. 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 276,325,673. In addition, in August 2022, the investments reclassified were the Argentine government Treasury bonds tied to the US 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 149,676,564. As of December 31, 2023, these investments were collected.
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. The right-of-use assets are also subject to impairment, as explained 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. See additionally Note 14. After initial recognition, goodwill is measured at cost less any accumulated impairment losses as explained in section 3.10.
Investments in associates and joint arrangements	3.5 Investments 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 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, 2023, 2022 and 2021. 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 These revenues are recognized when (or to the extent) the Bank satisfies each performance obligation by transferring promised services for an amount that reflects the consideration to which the Bank expects to be entitled in exchange for such 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. revenues 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 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 3), 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, 2023, the following amendments to IFRS are effective: 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. They also explain how an entity can identify material accounting policy information and give examples of when accounting policy information is likely to be material. Therefore, a guidance with explanations and examples denominated “four-step materiality process” was as described in the Practice Statement 2. This amendment did not have a material impact on the disclosures of these consolidated Financial Statements or the annual consolidated Financial Statements. 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. Also, 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 would be applicable if the Bank performs a change in an accounting estimate, but it is not expected to have a material impact on the Financial Statements. 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 did not have a material impact on the Financial Statements. Amendments to IAS 12 “Income Tax” – International Tax Reform-Pillar Two Model Rules: The IASB issued International Tax Reform - Pillar Two Model Rules in May 2023. This amendment introduces a temporary exception to the accounting for deferred tax assets and liabilities related to Pillar Two income taxes. The amendment also adds targeted disclosure requirements for affected entities, including information about an entity’s exposure to Pillar Two income taxes (before Pillar Two legislation is effective) and current tax expense related to Pillar Two income taxes (when Pillar Two legislation is effective). At the day of these consolidated Financial Statements, the aforementioned Tax Reform has not been enacted in Argentina. Therefore, this amendment did not have impact on the disclosures of these consolidated Financial Statements.
New pronouncements	New pronouncements The new and amended standards and interpretations 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 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. b) Amendments to IAS 7 “Statement of Cash Flows” and IFRS 7 “Financial Instruments: Disclosures” – Supplier Finance Arrangement: the amendments specify disclosure requirements to enhance the current requirements, which are intended to assist users of Financial Statements in understanding the effects of supplier finance arrangements on an entity’s liabilities, cash flows and exposure to liquidity risk. 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. c) Amendments to IAS 21 “Lack of Exchangeability”: the amendments to this standard will allow an entity to evaluate whether a currency is exchangeable and how to determine a spot exchange rate when exchangeability is lacking. This amendment is applicable as of January 1, 2025. The Bank is evaluating the effects that this amendment would cause in these consolidated 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, 2023
Statement [LineItems]
Summary of Bank Consolidated its Financial Statements	As of December 31, 2023 and 2022, the Bank’s interest in the companies it consolidates is as follows: • As of December 31, 2023: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting 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 Common 1,001,200,000 100.00 % 100.00 % Subsidiaries (contd.) Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting Fintech SGR (Structured entity) Common 119,993 24.999 % 24.999 % 75.001 % 75.001 % Macro Agro SAU (1) Common 615,519 100.00 % 100.00 % Banco BMA SAU (2) Common 729,166,165 100.00 % 100.00 % Preferred 14,565,089 100.00 % BMA Asset Management SA (2) Common 91,950 100.00 % 100.00 % BMA Valores SA (2) Common 52,419,500 100.00 % 100.00 % (1) Interest acquired in May 2023 (see Note 14). (2) Interest acquired in November 2023 (see Note 14). • As of December 31, 2022: Subsidiaries Shares Bank’s interest Non-controlling interest Type Number Total capital Voting Total capital Voting 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 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 all its subsidiaries as of December 31, 2023 and 2022 are as follows: Entity Balances as of 12/31/2023 Assets Liabilities Equity Equity attributable Banco Macro SA 5,850,672,381 3,807,113,218 2,043,559,163 Macro Bank Limited 96,913,028 69,534,634 27,378,394 Macro Securities SAU (1) 172,108,267 114,694,224 57,414,043 Macro Fiducia SAU 650,856 47,660 603,196 Argenpay SAU 15,211,804 8,272,716 6,939,088 Fintech SGR 16,775,841 16,154,667 155,287 465,887 Macro Agro SAU 24,091,214 23,317,522 773,692 Banco BMA SAU 879,489,639 667,129,219 212,360,420 Eliminations (337,701,919 ) (32,077,799 ) (305,624,120 ) Consolidated 6,718,211,111 4,674,186,061 2,043,559,163 465,887 (1) Includes the balance amounts of its subsidiary Macro Fondos SGFCISA. Entity Balances as of 12/31/2022 Assets Liabilities Equity Equity attributable to non-controlling Banco Macro SA 6,407,372,878 4,812,516,739 1,594,856,139 Macro Bank Limited 50,000,623 34,556,345 15,444,278 Macro Securities SAU (1) 105,632,053 72,940,995 31,113,783 Macro Fiducia SAU 615,622 15,338 600,284 Argenpay SAU 7,893,951 4,976,502 2,917,449 Fintech SGR 16,539,693 16,188,045 351,648 263,735 Eliminations (79,260,886 ) (27,519,904 ) (50,427,442 ) Consolidated 6,508,793,934 4,913,674,060 1,594,856,139 263,735 (1) Includes the balance amounts of its subsidiary Macro Fondos SGFCISA.

Contingent Transactions (Tables

Contingent Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Contingent Transactions	As of December 31, 2023 and 2022, the Bank maintains the following maximum exposures to credit risk related to this type of transactions: Composition 12/31/2023 12/31/2022 Undrawn commitments of credit cards and checking accounts 1,384,680,279 2,083,040,564 Guarantees granted 185,041,419 22,448,824 Responsibilities for foreign trade operations 40,110,366 Overdraft and unused agreed commitments 36,582,600 1,909,845 Subtotal 1,646,414,664 2,107,399,233 Less: Allowance for ECL (2,176,655 ) (2,403,512 ) Total 1,644,238,009 2,104,995,721

Debt Securities at Fair Value_2

Debt Securities at Fair Value Through Profit Or Loss (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS - Local Government securities Argentine government discount bonds in dual currency - Maturity: 08-30-2024 1 821,881,169 Argentine government discount bonds in dual currency - Maturity: 04-30-2024 1 322,820,204 Argentine government discount bonds in dual currency - Maturity: 02-28-2024 1 241,101,548 35,737,886 Argentine government Treasury bonds tied to the US dollar - Maturity: 04-30-2024 1 190,164,513 255,881 Argentine government discount bonds in dual currency - Maturity: 06-30-2024 1 102,371,616 Neuquén government Treasury bills S01 C01 - Maturity: 04-19-2026 2 9,168,242 Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 5,985,638 Autonomous City of Buenos Aires bonds 7.5 2 5,238,009 4,677,694 Argentine government US dollar step-up bonds - Maturity: 07-09-2030 1 2,381,340 1,448,053 Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 11-09-2026 1 2,365,081 3,924,708 Other 10,165,716 591,822,080 Subtotal local government securities (1) 1,713,643,076 637,866,302 Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS (continued) - Local Private securities Corporate bonds YPF SA C025 - Maturity: 02-13-2026 1 10,228,522 Corporate bonds Pampa Energía SA CL. I - Maturity: 01-24-2027 2 3,491,351 1,842,764 Corporate bonds Genneia SA C031 - Maturity: 09-02-2027 1 2,930,261 4,140,470 Corporate bonds Transportadora de Gas del Sur SA C002 - Maturity: 05-02-2025 1 1,983,861 2,204,865 Corporate bonds YPF SA C39 - Maturity: 07-28-2025 1 1,767,458 Corporate bonds Coemision Gemsa and CTR C021 - Maturity: 04-17-2025 1 1,740,002 Corporate bonds Telecom Argentina SA C005 - Maturity: 08-06-2025 1 1,517,696 215,036 Corporate bonds YPF SA C002 - Maturity: 07-25-2026 2 1,279,846 Corporate bonds Capex SA C005 - Maturity: 08-25-2028 1 1,169,504 Corporate bonds Telecom Argentina SA C001 - Maturity: 07-18-2026 1 1,065,260 861,210 Other 5,617,494 10,107,998 Subtotal local private securities (2) 32,791,255 19,372,343 - Foreign Government securities US Treasury bills - Maturity: 06-27-2024 1 3,153,777 US Treasury bills - Maturity: 10-31-2024 1 2,331,621 US Treasury bills - Maturity: 08-08-2024 1 194,108 Subtotal foreign government securities 5,679,506 TOTAL DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS 1,752,113,837 657,238,645

Derivative Financial Instrume_2

Derivative Financial Instruments (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Notional Amounts and Fair Values of Derivative Financial Instruments	Derivative financial assets Underlying 12/31/2023 12/31/2022 Notional Fair value Notional Fair value Transactions of foreign currency contract without delivery of underlying asset US dollars 113,653 13,143,270 62,971 133,591 Total derivatives held for trading 113,653 13,143,270 62,971 133,591 Derivative financial liabilities Underlying 12/31/2023 12/31/2022 Notional Fair value Notional Fair value Transactions of foreign currency contract without delivery of underlying asset US dollars 132,179 2,837,879 985 7,382 Total derivatives held for trading 132,179 2,837,879 985 7,382

Other Financial Assets (Table)

Other Financial Assets (Table)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of composition of the other financial assets	The composition of the other financial assets as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Sundry debtors (see Note 12) 103,795,538 82,226,448 Receivables from other spot sales pending settlement 69,689,064 31,906,396 Private securities 26,390,995 14,039,085 Receivables from spot sales of foreign currency pending settlement 1,413,273 49,842,133 Receivables from spot sales of government securities pending settlement 93,988 1,521,526 Other 593,807 1,191,593 Subtotal 201,976,665 180,727,181 Less: Allowances for ECL (595,276 ) (283,507 ) Total 201,381,389 180,443,674

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, 2023
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 (see in addition Note 52.1.4): Composition 12/31/2023 12/31/2022 Loans and other financing 1,887,306,653 1,898,351,483 Individual assessment 438,779,000 339,228,709 Collective assessment 1,448,527,653 1,559,122,774 Less: Allowance for ECL (53,648,800 ) (34,262,639 ) Total 1,833,657,853 1,864,088,844
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 Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 1,768,631,793 49,326,689 1,817,958,482 96.32 High grade 0.00 % - 3.50 % 1,656,677,021 17,622,473 1,674,299,494 88.70 Standard grade 3.51 % - 7.00 % 74,319,390 11,096,658 85,416,048 4.53 Sub-standard grade 7.01 % - 33.00 % 37,635,382 20,607,558 58,242,940 3.09 Past due but not impaired (1) 33.01 % - 99.99 % 9,560,270 39,794,513 49,354,783 2.62 Impaired 100 % 19,993,388 19,993,388 1.06 Total 1,778,192,063 89,121,202 19,993,388 1,887,306,653 100 % 94.22 4.72 1.06 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 1,808,202,524 39,193,802 1,847,396,326 97.32 High grade 0.00 % - 3.50 % 1,681,921,508 7,681,012 1,689,602,520 89.01 Standard grade 3.51 % - 7.00 % 74,589,458 9,486,644 84,076,102 4.43 Sub-standard grade 7.01 % - 33.00 % 51,691,558 22,026,146 73,717,704 3.88 Past due but not impaired (1) 33.01 % - 99.99 % 11,793,490 23,553,411 35,346,901 1.86 Impaired 100 % 15,608,256 15,608,256 0.82 Total 1,819,996,014 62,747,213 15,608,256 1,898,351,483 100 % 95.87 3.31 0.82 100 (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 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina bills and notes 129,130,464 129,130,464 92.16 Corporate bonds 10,320,213 10,320,213 7.37 Financial trust 665,139 665,139 0.47 Other private securities 144 144 0.00 Total 140,115,816 144 140,115,960 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities and Central Bank of Argentina bills and notes 1,862,988,325 1,862,988,325 99.78 Corporate bonds 3,235,550 3,235,550 0.17 Financial trust 960,269 960,269 0.05 Total 1,867,184,144 1,867,184,144 100 % 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 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Local government securities 248,113,739 248,113,739 85.06 Foreign government securities 43,575,623 43,575,623 14.94 Total 291,689,362 291,689,362 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Local government securities 406,326,814 406,326,814 94.61 Foreign government securities 23,141,672 23,141,672 5.39 Total 429,468,486 429,468,486 100 % 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 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Other financial assets 175,585,670 175,585,670 100 Total 175,585,670 175,585,670 100 % 100 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Other financial assets 166,688,096 166,688,096 100 Total 166,688,096 166,688,096 100 % 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 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 1,374,006,128 10,671,555 2,596 1,384,680,279 84.14 Guarantees granted 184,387,622 184,387,622 11.20 Responsibilities for foreign trade operations 40,110,366 40,110,366 2.44 Overdraft and unused agreed commitments 36,538,156 32,744 36,570,900 2.22 Total 1,635,042,272 10,704,299 2,596 1,645,749,167 100 % 99.35 0.65 100 Composition 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Undrawn commitments of credit cards and checking accounts 2,049,412,777 33,623,110 4,677 2,083,040,564 98.92 Guarantees granted 22,333,880 22,333,880 1.06 Overdraft and unused agreed commitments 497,588 497,588 0.02 Total 2,072,244,245 33,623,110 4,677 2,105,872,032 100 % 98.40 1.60 100
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 section “Credit risk”. Internal rating grade Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 406,896,843 7,097,218 413,994,061 94.35 High grade 0.00 % - 3.50 % 370,890,261 4,272,758 375,163,019 85.50 Standard grade 3.51 % - 7.00 % 20,525,339 1,461 20,526,800 4.68 Sub-standard grade 7.01 % - 33.00 % 15,481,243 2,822,999 18,304,242 4.17 Past due but not impaired 33.01 % - 99.99 % 17,720,066 17,720,066 4.04 Impaired 100 % 7,064,873 7,064,873 1.61 Total 406,896,843 24,817,284 7,064,873 438,779,000 100 % 92.73 5.66 1.61 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 326,942,915 8,003,761 334,946,676 98.74 High grade 0.00 % - 3.50 % 305,519,934 3,864,391 309,384,325 91.20 Standard grade 3.51 % - 7.00 % 11,345,135 1,951,825 13,296,960 3.92 Sub-standard grade 7.01 % - 33.00 % 10,077,846 2,187,545 12,265,391 3.62 Past due but not impaired 33.01 % - 99.99 % Impaired 100 % 4,282,033 4,282,033 1.26 Total 326,942,915 8,003,761 4,282,033 339,228,709 100 % 96.38 2.36 1.26 100
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 section “Credit risk”. Internal rating grade Range PD 12/31/2023 Stage 1 Stage 2 Stage 3 Total % Performing 1,361,734,950 42,229,471 1,403,964,421 96.93 High grade 0.00 % - 3.50 % 1,285,786,760 13,349,715 1,299,136,475 89.69 Standard grade 3.51 % - 7.00 % 53,794,051 11,095,197 64,889,248 4.48 Sub-standard grade 7.01 % - 33.00 % 22,154,139 17,784,559 39,938,698 2.76 Past due but not impaired (1) 33.01 % - 99.99 % 9,560,270 22,074,447 31,634,717 2.18 Impaired 100 % 12,928,515 12,928,515 0.89 Total 1,371,295,220 64,303,918 12,928,515 1,448,527,653 100 % 94.67 4.44 0.89 100 Internal rating grade Range PD 12/31/2022 Stage 1 Stage 2 Stage 3 Total % Performing 1,481,259,609 31,190,041 1,512,449,650 97.00 High grade 0.00 % - 3.50 % 1,376,401,574 3,816,621 1,380,218,195 88.52 Standard grade 3.51 % - 7.00 % 63,244,323 7,534,819 70,779,142 4.54 Sub-standard grade 7.01 % - 33.00 % 41,613,712 19,838,601 61,452,313 3.94 Past due but not impaired (1) 33.01 % - 99.99 % 11,793,490 23,553,411 35,346,901 2.27 Impaired 100 % 11,326,223 11,326,223 0.73 Total 1,493,053,099 54,743,452 11,326,223 1,559,122,774 100 % 95.76 3.51 0.73 100 (1) It also includes transactions which are more than 5 days past due independently of the PD range assigned.
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 lending on an individual assessment is as follows: Stage Total 1 2 3 Gross carrying amount as of January 1, 2023 326,942,915 8,003,761 4,282,033 339,228,709 Assets originated or purchased 649,772,639 21,238,203 671,010,842 Assets derecognized or repaid (176,933,446 ) (2,809,863 ) (179,743,309 ) Variations 28,015,918 6,597,883 10,966,820 45,580,621 Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts Written Off (647,847 ) (647,847 ) Monetary effects (420,901,183 ) (11,022,563 ) (4,726,270 ) (436,650,016 ) As of December 31, 2023 406,896,843 24,817,284 7,064,873 438,779,000 Stage Total 1 2 3 Gross carrying amount as of January 1, 2022 489,589,175 28,728,902 4,631,927 522,950,004 Assets originated or purchased 342,707,676 2,859,746 345,567,422 Assets derecognized or repaid (259,247,462 ) (10,856,932 ) (3,298,295 ) (273,402,689 ) Variations 11,783,851 1,501,434 1,877,290 15,162,575 Transfers to Stage 1 77,630 (77,630 ) Transfers to Stage 2 Transfers to Stage 3 (466,878 ) (4,989,188 ) 5,456,066 Amounts Written Off Monetary effects (257,501,077 ) (9,162,571 ) (4,384,955 ) (271,048,603 ) As of December 31, 2022 326,942,915 8,003,761 4,282,033 339,228,709 Stage Total 1 2 3 ECL amount as of January 1, 2023    2,935,963   1,034,229  2,394,551    6,364,743 Assets originated or purchased 6,805,503 13,734,889 20,540,392 Assets derecognized or repaid (1,403,611 ) (1,409,340 ) (2,812,951 ) Variations 12,242 2,519,984 7,869,986 10,402,212 Transfers to Stage 1 Transfers to Stage 2 Transfers to Stage 3 Amounts Written Off (482,865 ) (482,865 ) Monetary effects (3,692,265 ) (3,704,590 ) (2,817,639 ) (10,214,494 ) As of December 31, 2023 4,657,832 13,584,512 5,554,693 23,797,037 Stage Total 1 2 3 ECL amount as of January 1, 2022 4,039,465 15,234,993 3,750,095 23,024,553 Assets originated or purchased 3,350,170 919,241 4,269,411 Assets derecognized or repaid (1,856,376 ) (6,696,177 ) (2,708,533 ) (11,261,086 ) Variations (216,466 ) (1,606,792 ) 498,343 (1,324,915 ) Transfers to Stage 1 48,467 (48,467 ) Transfers to Stage 2 Transfers to Stage 3 (353,824 ) (3,315,561 ) 3,669,385 Amounts Written Off Monetary effects (2,075,473 ) (3,453,008 ) (2,814,739 ) (8,343,220 ) As of December 31, 2022 2,935,963 1,034,229 2,394,551 6,364,743
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 lending on a collective assessment is as follows: Stage Total 1 2 3 Gross carrying amount as of January 1, 2023 1,493,053,099 54,743,452 11,326,223 1,559,122,774 Assets originated or purchased 1,288,196,204 60,456,674 1,348,652,878 Assets derecognized or repaid (264,755,327 ) (7,819,751 ) (1,732,917 ) (274,307,995 ) Variations 396,382,311 11,865,327 13,294,100 421,541,738 Transfers to Stage 1 21,169,524 (20,907,154 ) (262,370 ) Transfers to Stage 2 (41,248,185 ) 41,506,597 (258,412 ) Transfers to Stage 3 (6,764,857 ) (3,434,687 ) 10,199,544 Amounts Written Off (584,285 ) (1,905,495 ) (4,097,034 ) (6,586,814 ) Monetary effects (1,514,153,264 ) (70,201,045 ) (15,540,619 ) (1,599,894,928 ) As of December 31, 2023 1,371,295,220 64,303,918 12,928,515 1,448,527,653 Stage Total 1 2 3 Gross carrying amount as of January 1, 2022 1,601,779,515 55,595,400 15,378,194 1,672,753,109 Assets originated or purchased 898,380,301 26,220,738 924,601,039 Assets derecognized or repaid (300,383,490 ) (9,477,785 ) (3,040,709 ) (312,901,984 ) Variations 301,337,667 8,307,509 889,594 310,534,770 Transfers to Stage 1 19,195,129 (18,802,408 ) (392,721 ) Transfers to Stage 2 (31,409,433 ) 31,958,880 (549,447 ) Transfers to Stage 3 (11,503,191 ) (2,435,405 ) 13,938,596 Amounts Written Off (862,520 ) (1,609,898 ) (6,239,607 ) (8,712,025 ) Monetary effects (983,480,879 ) (35,013,579 ) (8,657,677 ) (1,027,152,135 ) As of December 31, 2022 1,493,053,099 54,743,452 11,326,223 1,559,122,774 Stage Total 1 2 3 ECL amount as of January 1, 2023    13,882,539 5,640,910 8,374,447    27,897,896 Assets originated or purchased 12,741,034   3,750,273 16,491,307 Assets derecognized or repaid (1,748,264 ) (1,046,286 ) (1,282,471 ) (4,077,021 ) Variations 4,045,132 3,699,144 17,195,963 24,940,239 Transfers to Stage 1 1,889,910 (1,700,132 ) (189,778 ) Transfers to Stage 2 (902,282 ) 1,088,669 (186,387 ) Transfers to Stage 3 (192,467 ) (540,494 ) 732,961 Amounts Written Off (52,705 ) (408,452 ) (2,906,858 ) (3,368,015 ) Monetary effects (14,365,446 ) (5,888,448 ) (11,778,749 ) (32,032,643 ) As of December 31, 2023 15,297,451 4,595,184 9,959,128 29,851,763 Stage Total 1 2 3 ECL amount as of January 1, 2022 17,023,541 6,088,536 12,287,981 35,400,058 Assets originated or purchased 15,875,923 2,924,800 18,800,723 Assets derecognized or repaid (3,910,181 ) (1,134,000 ) (2,366,268 ) (7,410,449 ) Variations (1,567,582 ) 2,964,912 4,933,971 6,331,301 Transfers to Stage 1 2,170,916 (1,847,672 ) (323,244 ) Transfers to Stage 2 (661,196 ) 980,554 (319,358 ) Transfers to Stage 3 (5,457,397 ) (434,943 ) 5,892,340 Amounts Written Off (51,899 ) (357,667 ) (5,119,302 ) (5,528,868 ) Monetary effects (9,539,586 ) (3,543,610 ) (6,611,673 ) (19,694,869 ) As of December 31, 2022 13,882,539 5,640,910 8,374,447 27,897,896

Other Debt Securities (Tables)

Other Debt Securities (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book amounts Book amounts OTHER DEBT SECURITIES Measured at fair value through other comprehensive income - Local Government securities Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 196,595,700 Argentine government Treasury bonds in pesos adjusted by CER 3.75 1 33,259,200 Argentine government Treasury bonds in pesos - Maturity: 05-23-2027 1 6,667,968 Argentine government US dollar step-up bonds - Maturity: 07-09-2030 1 3,757,257 1,620,162 Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 2 2,753,280 Argentine government Treasury bonds in pesos BADLAR x 0.7 1 2,597,991 Argentine government Treasury bonds in pesos adjusted by CER 4.25 1 2,200,700 Argentine government US dollar bonds 1 1 281,643 112,536 Argentine government discount bills in pesos adjusted by CER - Maturity: 02-17-2023 154,488,695 Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 03-25-2023 111,578,472 Other 138,526,949 Subtotal local government securities (1) 248,113,739 406,326,814 - Foreign Government securities US Treasury bills - Maturity: 01-18-2024 1 25,810,639 US Treasury bills - Maturity: 01-11-2024 1 12,111,378 US Treasury bills - Maturity: 01-09-2024 1 5,653,606 US Treasury bills - Maturity: 01-10-2024 23,141,672 Subtotal foreign government securities 43,575,623 23,141,672 Total Other debt securities measured at fair value through other comprehensive income (2) 291,689,362 429,468,486 Measured at amortized cost - Local Government securities Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 44,954,504 Argentine government Treasury bonds in pesos - Maturity: 05-23-2027 35,263,806 125,065,730 Argentine government Treasury bonds in pesos BADLAR x 0.7 - Maturity: 11-23-2027 13,387,030 26,079,046 Discount bonds in pesos 5.83 1,494,782 1,578,509 Province of Río Negro Treasury bills S03 - Maturity: 06-14-2024 104,561 Province of Río Negro debt securities in pesos - Maturity: 04-12-2023 623,852 Province of Río Negro Treasury bills S02 in pesos - Maturity: 06-15-2023 619,698 Subtotal local government securities 95,204,683 153,966,835 Name Holdings 12/31/2023 12/31/2022 Fair value Book Book OTHER DEBT SECURITIES (continued) BCRA bills BCRA internal bills at benchmark exchange rate - Maturity: 10-03-2024 10,106,040 BCRA internal bills at benchmark exchange rate - Maturity: 11-18-2024 7,276,350 BCRA internal bills at benchmark exchange rate - Maturity: 10-19-2024 4,042,417 BCRA internal bills at benchmark exchange rate - Maturity: 11-15-2024 3,314,782 BCRA internal bills at benchmark exchange rate - Maturity: 08-06-2024 2,263,753 BCRA internal bills at benchmark exchange rate - Maturity: 08-08-2024 1,940,360 BCRA internal bills at benchmark exchange rate - Maturity: 11-13-2024 1,697,815 BCRA internal bills at benchmark exchange rate - Maturity: 11-20-2024 1,455,270 BCRA internal bills at benchmark exchange rate - Maturity: 10-18-2024 808,483 BCRA internal bills at benchmark exchange rate - Maturity: 08-03-2024 161,697 Other 1,670,281,970 Subtotal BCRA bills 33,066,967 1,670,281,970 BCRA notes BCRA liquidity notes in pesos - Maturity: 01-04-2023 37,698,797 Subtotal BCRA notes 37,698,797 Private securities Corporate bonds Vista Energy Argentina SAU C20 - Maturity: 07-20-2025 2,579,153 Corporate bonds Vista Energy Argentina SAU C13 - Maturity: 08-08-2024 2,379,207 1,625,295 Corporate bonds Vista Oil y Gas Argentina SAU C15 -Maturity: 01-20-2025 2,194,824 1,499,962 Corporate bonds Volkswagen Financial Services C010 – Maturity: 10-12-2024 1,923,729 Corporate bonds MSU SA C06 – Maturity: 11-02-2024 811,502 Fiduciary debt securities Confibono Financial Trust S73 Class A - Maturity: 05-20-2024 474,426 Corporate bonds SME Liliana SRL Guaranteed S01 – Maturity: 04-18-2025 420,072 Fiduciary debt securities Secubono Financial Trust S230 Class A - Maturity: 06-28-2024 77,380 Fiduciary debt securities Moni Mobile Financial Trust S09 Class A - Maturity: 09-16-2024 55,448 Fiduciary debt securities Supercanal II Financial Trust Class A - Maturity: 03-21-2024 24,852 Other 32,893 1,068,085 Subtotal local private securities 10,973,486 4,193,342 Total Other debt securities measured amortized cost ( 3 139,245,136 1,866,140,944 TOTAL OTHER DEBT SECURITIES 430,934,498 2,295,609,430 (1) In January and March 2023, the Bank entered into voluntary debt exchange under the terms of section 11, Presidential Decree No. 331/2022 issued by the Ministry of Economy. The securities involved in such exchange transactions were as follows: • Argentine government discount Treasury bills in pesos – Maturity: 06-30-2023 (S3OJ3) for a face value of 26,640,975,851. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 02-17-2023 (X17F3) for a face value of 20,900,000,000. • Argentine government discount Treasury bills in pesos – Maturity: 02-28-2023 (S28F3) for a face value of 12,893,000,000. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a face value of 4,516,000,000. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a face value of 1,759,369,713. • Argentine government discount Treasury bills in pesos adjusted by CER – Maturity: 01-20-2023 (X20E3) for a face value of 290,000,000. Additionally, with almost all the instruments received, the Bank acquired put options with the BCRA that could be exercised up to one day before the maturity of the underlying instrument. Considering the terms and conditions of these put options established by the BCRA, they are considered “out of the money” with fair value amounted to zero. (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, 2023
Statement [LineItems]
Summary of Financial Assets Delivered as Guarantee	The composition of financial assets delivered as guarantee as of December 31, 2023 and 2022 is as follows: Composition Carrying amount 12/31/2023 12/31/2022 For transactions with the BCRA 68,117,546 77,305,535 For guarantee deposits 34,326,813 18,048,350 For repurchase agreements 30,446,725 Total 132,891,084 95,353,885

Equity Instruments at Fair Va_2

Equity Instruments at Fair Value Through Profit or Loss (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Name Holdings 12/31/2023 12/31/2022 Fair value Book Book EQUITY INSTRUMENTS Measured at fair value through profit or loss - Local Mercado Abierto Electrónico SA 3 1,669,450 1,440,372 Matba Rofex SA 1 814,957 C.O.E.L.S.A 3 242,424 272,678 Mercado a Término Rosario SA 3 44,978 AC Inversora SA 3 39,182 60,983 Sedesa 3 37,638 66,301 Provincanje SA 3 15,290 45,173 Pampa Energía SA 1 3,166 2,247 Acindar SA 3 1,445 Other 1,303 230,000 Subtotal local 2,869,833 2,117,754 - Foreign Banco Latinoamericano de Comercio Exterior SA 1 146,084 65,260 Cedear Vista Oil & Gas 1 125,423 45,811 Cedear Pepsico 1 40,694 58,498 Sociedad de Telecomunicaciones Financieras Interbancarias Mundiales 3 26,122 17,582 Cedear Thermo Fisher Scientific Inc. 1 5,685 7,956 Cedear Exxon Mob 106,082 Cedear Berkshire Hathaway Inc. 89,156 Cedear McDonald 67,049 Cedear Bioceres Crop Solutions Corp. 11,126 Cedear Unitedhealth Group Inc. 8,144 Other 19,718 Subtotal foreign 344,008 496,382 Total measured at fair value through profit or loss 3,213,841 2,614,136 TOTAL EQUITY INSTRUMENTS 3,213,841 2,614,136

Fair Value Quantitative And Q_2

Fair Value Quantitative And Qualitative Disclosures (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: Categories of financial assets and liabilities as of December 31, 2023 Item Amortized Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets Cash and deposits in banks Cash 397,357,431 Financial institutions 805,691,627 Other 56,037 Debt securities at fair value through profit or loss 1,752,113,837 1,731,451,370 20,655,451 7,016 Derivative financial instruments 13,143,270 656 13,142,614 Repo transactions BCRA 615,582,382 Other financial assets 174,990,394 26,390,995 26,327,594 63,401 Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets (contd.) Loans and other financing To the non-financial government sector 4,715,710 Other financial institutions 9,965,075 To the non-financial private sector and foreign residents Overdrafts 287,899,182 Documents 338,338,841 Mortgage loans 165,128,338 Pledge loans 28,127,344 Personal loans 238,271,939 Credit cards 484,769,569 Financial leases 9,488,598 Other (1) 266,953,257 Other debt securities 139,245,136 291,689,362 288,936,082 2,753,280 Financial assets delivered as guarantee 107,662,222 25,228,862 25,228,862 Equity instruments at fair value through profit or loss 3,213,841 1,136,009 2,077,832 TOTAL FINANCIAL ASSETS 4,074,243,082 291,689,362 1,820,090,805 2,073,080,573 36,551,345 2,148,249 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial liabilities Deposits From the non-financial government sector 187,100,670 From the financial sector 20,185,431 From the non-financial private sector and foreign residents Checking accounts 509,621,461 Savings accounts 1,430,030,343 Time deposits and investment accounts 1,048,237,134 Other 175,065,571 Liabilities at fair value through profit or loss 13,825,475 13,825,475 Derivative financial instruments 2,837,879 40,390 2,797,489 Repo transactions Other financial entities 23,601,328 Other financial liabilities 374,491,943 Financing received from Central Bank and other financial institutions 19,799,011 Issued corporate bonds 58,864,013 Subordinated corporate bonds 328,227,793 TOTAL FINANCIAL LIABILITIES 4,175,224,698 16,663,354 13,865,865 2,797,489 Categories of financial assets and liabilities as of December 31, 2022 Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory Level 1 Level 2 Level 3 Financial assets Cash and deposits in banks Cash 85,987,793 Financial institutions 692,771,013 Other 37,738 Debt securities at fair value through profit or loss 657,238,645 643,243,336 10,782,004 3,213,305 Derivative financial instruments 133,591 59,768 73,823 Repo transactions BCRA 192,852,624 Other financial assets 166,404,589 14,039,085 13,885,203 153,882 Loans and other financing To the non-financial government sector 6,872,050 Other financial institutions 2,887,593 To the non-financial private sector and foreign residents Overdrafts 153,368,437 Documents 254,649,736 Mortgage loans 192,779,725 Pledge loans 29,836,828 Personal loans 443,848,226 Credit cards 594,100,838 Financial leases 4,318,607 Other (1) 181,426,804 Other debt securities 1,866,140,944 429,468,486 429,468,486 Financial assets delivered as guarantee 95,353,885 Equity instruments at fair value through profit or loss 2,614,136 481,047 2,133,089 TOTAL FINANCIAL ASSETS 4,963,637,430 429,468,486 674,025,457 1,087,137,840 10,855,827 5,500,276 (1) Includes the total allowances to the non-financial private sector and foreign residents. Item Amortized cost Fair value Fair value Fair value hierarchy Obligatory   Level 1     Level 2     Level 3   Financial liabilities Deposits From the non-financial government sector 342,399,722 From the financial sector 5,148,961 From the non-financial private sector and foreign residents Checking accounts 495,523,560 Savings accounts 1,307,102,600 Time deposits and Investment accounts 1,771,977,942 Other 111,806,481 Liabilities at fair value through profit or loss 1,638,088 1,638,088 Derivative financial instruments 7,382 7,382 Other financial liabilities 420,684,684 Financing received from Central Bank and other financial institutions 7,627,436 Issued corporate bonds 8,456,451 Subordinated corporate bonds 224,617,825 TOTAL FINANCIAL LIABILITIES 4,695,345,662 1,645,470 1,645,470
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 recognized at fair value categorized as level 3: Reconciliation As of December 31, 2023 Debt Other financial Equity Amount at the beginning 3,213,305 153,882 2,133,089 Transfers to level 3 Transfers from level 3 (1) (140,628 ) Profit and loss 2,331,940 37,262 2,250,161 Recognition and derecognition (3,455,281 ) 25,082 Monetary effects (2,082,948 ) (127,743 ) (2,189,872 ) Amount at the end of the fiscal year 7,016 63,401 2,077,832 Reconciliation As of December 31, 2022 Debt Other financial Equity Amount at the beginning 6,774,234 188,174 12,811,441 Transfers to level 3 Transfers from level 3 Profit and loss 2,277,140 15,770 11,198 Recognition and derecognition (2,497,377 ) 65,586 (7,810,219 ) Monetary effects (3,340,692 ) (115,648 ) (2,879,331 ) Amount at the end of the fiscal year 3,213,305 153,882 2,133,089 (1) Transfer of equity instruments at fair value through profit or loss from level 3 to level 1 that were measured using quoted prices observable in active markets as of December 31, 2023.
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, 2023 and 2022: Composition 12/31/2023 Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in banks 1,203,105,095 1,203,105,095 1,203,105,095 Repo transactions 615,582,382 615,582,382 615,582,382 Other financial assets 174,990,394 174,990,394 174,990,394 Loans and other financing 1,833,657,853 1,612,236,333 1,612,236,333 Other debt securities 139,245,136 92,032,365 55,565,564 147,597,929 Financial assets delivered as guarantee 107,662,222 107,662,222 107,662,222 Total 4,074,243,082 2,193,372,458 55,565,564 1,612,236,333 3,861,174,355 Financial liabilities Deposits 3,370,240,610 2,091,506,221 1,280,298,042 3,371,804,263 Repo transactions 23,601,328 23,601,328 23,601,328 Other financial liabilities 374,491,943 362,362,512 11,631,954 373,994,466 Financing received from the BCRA and other financial institutions 19,799,011 7,807,601 6,142,257 13,949,858 Issued corporate bonds 58,864,013 59,650,007 59,650,007 Subordinated corporate bonds 328,227,793 277,875,886 277,875,886 Total 4,175,224,698 2,485,277,662 355,300,104 1,280,298,042 4,120,875,808 Composition 12/31/2022 Carrying Level 1 Level 2 Level 3 Fair value Financial assets Cash and deposits in banks 778,796,544 778,796,552 778,796,552 Repo transactions 192,852,624 192,852,627 192,852,627 Other financial assets 166,404,589 166,404,589 166,404,589 Loans and other financing 1,864,088,844 1,625,360,056 1,625,360,056 Other debt securities 1,866,140,944 1,593,543,746 257,439,650 299,898 1,851,283,294 Financial assets delivered as guarantee 95,353,885 95,353,886 95,353,886 Total 4,963,637,430 2,826,951,400 257,439,650 1,625,659,954 4,710,051,004 Financial liabilities Deposits 4,033,959,266 2,021,273,290 2,009,393,334 4,030,666,624 Other financial liabilities 420,684,684 407,263,472 13,614,443 420,877,915 Financing received from the BCRA and other financial institutions 7,627,436 7,418,200 161,817 7,580,017 Issued corporate bonds 8,456,451 8,216,649 8,216,649 Subordinated corporate bonds 224,617,825 183,155,754 183,155,754 Total 4,695,345,662 2,435,954,962 205,148,663 2,009,393,334 4,650,496,959

Business Combinations (Tables)

Business Combinations (Tables)	12 Months Ended
	Dec. 31, 2023
Macro Agro SAU [Member]
Disclosure of detailed information about business combination [line items]
Disclosure of detailed information about business combination [text block]	The fair value of the assets identified and liabilities assumed as of the acquisition date is as follows (figures stated in thousands of pesos in constant currency as of December 31, 2023): Composition Fair value Assets Cash and deposits in banks 47,782 Debt securities at fair value through profit or loss 986,466 Loans and other financing 138,047 Financial assets delivered as guarantee 1,899,588 Other financial assets 7,393,142 Property, plant and equipment 133,492 Intangible assets 29,675 Other non-financial assets 109,667 10,737,859 Composition (contd.) Fair value Liabilities Other financial liabilities 7,325,831 Provisions 20,666 Current income tax liabilities 124,492 Deferred income tax liabilities 147,107 Other non-financial liabilities 2,036,240 9,654,336 Net assets acquired at fair value 1,083,523
Banco BMA SAU [Member]
Disclosure of detailed information about business combination [line items]
Disclosure of detailed information about business combination [text block]	The fair value of the assets identified acquired and liabilities assumed as of the acquisition date is as follows (figures stated in thousands of pesos in constant currency as of December 31, 2023): Composition Fair value Assets Cash and deposits in banks 160,975,229 Debt securities at fair value through profit or loss 51,232,686 Derivative financial instruments 22,198,599 Repo transactions 255,552,986 Other financial assets 16,610,423 Loans and other financing 290,578,416 Other debt securities 68,697,853 Financial assets delivered as guarantee 40,705,395 Current income tax assets 203,976 Equity instruments at fair value through profit or loss 190,362 Investments in associates and joint arrangements 9,599,589 Property, plant and equipment 37,443,475 Intangible assets 21,298,818 Deferred income tax assets 18,763,919 Other non-financial assets 7,400,772 Non-current assets held for sale 12,974,758 1,014,427,256 Liabilities Deposits 675,034,941 Liabilities at fair value through profit or loss 20,346,543 Derivative financial instruments 8,578,570 Other financial liabilities 19,082,094 Financing received from the Central Bank of Argentina and other financial institutions 10,666,322 Issued corporate bonds 5,920,878 Current income tax liabilities 20,058,160 Provisions 2,983,960 Deferred income tax liabilities 17,707,310 Other non-financial liabilities 54,821,380 835,200,158 Net assets acquired at fair value 179,227,098

Investments in Associates and_2

Investments in Associates and Joint Arrangements (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summarized Financial Information on the Bank's Investment	The following table provides summarized financial information about the Bank’s investment in its associates: Entity Proportional Financial position Loss for the fiscal year 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Macro Warrants SA 5 % 11,581 17,327 (5,746 ) (5,048 ) (1) and (2) Play Digital SA 9.45 % 747,460 1,317,126 (1,521,734 ) (1,289,561 ) (1) and (2) Alianza SGR 24.98 % 3,010 (88,831 )      (1) (1) The existence of significant influence is evidenced by the representation the Bank has in the Board of Directors of this associate. (2) To measure this investment, accounting information of this associate as of September 30, 2023 has been used. Additionally, significant transactions conducted or events that occurred between October 1, 2023 and December 31, 2023, have been considered.
Summarized Financial Information on the Bank's Investment	The following table provides summarized financial information about the Bank’s investment in its joint ventures: Entity Proportional Financial position Profit (Loss) for the fiscal 12/31/2023 12/31/2022 12/31/2023 12/31/2022 Banco Macro SA – Bizland SAU Unión transitoria 50 % 828,510 2,001,551 514,407 1,005,610 Finova SA 50 % 94,550 219,021 (124,470 ) (39,119 )

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 are as follows: Item 12/31/2023 Original value at Total life Increases Acquisitions Decreases Transfers Difference Depreciation for the fiscal year Residual Accumulated Transfers Decrease Difference For the fiscal year At the end Cost Real property 296,471,464 50 1,698,607 37,387,065 169,694 1,333,037 44,278,564 (143,510 ) 27,456 7,936,570 52,044,168 284,676,311 Furniture and facilities 46,034,760 10 1,636,743 10,349,070 146,844 1,790,289 497 30,133,853 1,852 147,250 68 4,123,432 34,111,955 25,552,560 Machinery and equipment 66,838,838 5 8,754,727 28,867,455 6,865,320 358,865 31,688 71,145,727 1,218 6,865,377 4,591 9,247,787 73,533,946 24,452,307 Vehicles 8,952,891 5 2,639,490 355,138 826,096 (9,130 ) 11,224 7,465,702 6,751 669,916 3,033 1,054,300 7,859,870 3,263,647 Other 2,580 3 17,939 7,462,091 464 15,286 7,418,402 464 1,519 2,015 7,421,472 75,960 Work in progress 4,037,144 8,985,716 72,307 47,874 (4,500,626 ) 8,546,667 Right of use real property 25,292,305 5 3,573,457 7,490,744 1,451,563 4,327 39,898 22,852,126 (690 ) 680,745 52,506 4,569,172 26,792,369 8,156,799 Right of use furniture 5 2,491,606 428,471 428,471 2,063,135 Total property, plant and equipment 447,629,982 29,798,285 91,983,870 9,507,855 (1,023,238 ) 98,593 183,294,374 (134,379 ) 8,391,208 61,717 27,361,747 202,192,251 356,787,386 (1) Additionally, see Note 14. (2) Accumulated depreciation on the assets of Banco BMA SAU and Macro Agro SAU are included. Item 12/31/2022 Original value at Total life Increases Acquisitions Decreases Transfers Difference Depreciation for the fiscal year Residual Accumulated Transfers Decrease Difference For the fiscal year At the end Cost Real property 290,736,623 50 1,854,495 380,457 4,260,803 29,224,299 (244,540 ) 65,389 6,375,157 35,289,527 261,181,937 Furniture and facilities 40,106,711 10 1,288,068 5,163 4,645,706 (562 ) 19,758,774 14 1,679 (456 ) 3,580,774 23,337,427 22,697,333 Machinery and equipment 57,044,080 5 6,536,319 17,433 3,276,434 (562 ) 39,382,638 (4,781 ) 16,703 (1,423 ) 8,383,468 47,743,199 19,095,639 Vehicles 8,105,932 5 1,401,175 549,642 (28,674 ) 24,100 6,646,687 (2,177 ) 359,190 45 819,156 7,104,521 1,848,370 Other 5,414 3 (2,834 ) 2,580 (3,297 ) 1,738 1,021 1,559 Work in progress 9,621,931 8,438,425 (14,023,212 ) 4,037,144 Right of use real property 22,900,818 5 2,700,690 299,565 (9,638 ) 12,783,172 185,885 (790 ) 4,346,326 16,942,823 8,349,482 Total property, plant and equipment 428,521,509 22,219,172 1,252,260 (1,868,943 ) 10,504 107,798,150 (251,484 ) 628,846 (5,921 ) 23,506,619 130,418,518 317,211,464

Investment Properties (Tables)

Investment Properties (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022 are as follow: Item 12/31/2023 Original Useful life Increases Decreases Transfers Difference Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the At the Cost Leased properties 1,235,102 50 (1 ) 186,723 3,543 23,135 213,401 1,021,700 Other investment properties 26,881,367 50 1,629,110 383,603 1,282,421 662 868,593 219,875 235,097 563,430 1,416,801 27,993,156 Total investment property 28,116,469 1,629,110 383,603 1,282,420 662 1,055,316 223,418 235,097 586,565 1,630,202 29,014,856 Item 12/31/2022 Original Useful life Increases Decreases Transfers Difference Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the year At the Cost Leased properties 1,401,299 50 3,602 (169,799 ) 50,624 119,697 16,402 186,723 1,048,379 Other investment properties 4,268,894 50 31,067,522 81,960 (8,373,076 ) (13 ) 343,903 (17,750 ) 7,155 549,595 868,593 26,012,774 Total investment property 5,670,193 31,071,124 81,960 (8,542,875 ) (13 ) 394,527 101,947 7,155 565,997 1,055,316 27,061,153 (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, 2023
Statement [LineItems]
Summary of Changes in Intangible Assets	The changes in intangible assets during the fiscal years ended on December 31, 2023 and 2022 are as follow: Item 12/31/2023 Original value at Useful life Increases Acquisitions Decreases Transfers Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the fiscal year At the end Cost Licenses 34,758,597 5 4,225,829 5,184,932 (464 ) 24,340,593 (1,045 ) 6,232,486 30,572,034 13,596,860 Other intangible assets 121,033,580 5 25,192,749 49,220,828 753,032 (5,188 ) 109,214,883 1,099 18,781 23,917,968 133,115,169 61,573,768 Total intangible assets 155,792,177 29,418,578 54,405,760 753,032 (5,652 ) 133,555,476 54 18,781 30,150,454 163,687,203 75,170,628 (1) Additionally, see Note 14. (2) Accumulated depreciation on the assets of Banco BMA SAU and Macro Agro SAU are included. Item 12/31/2022 Original value at Useful life Increases Acquisitions Decreases Transfers Depreciation for the fiscal year Residual value Accumulated Transfers Decrease For the fiscal year At the end Cost Licenses 30,393,599 5 4,084,757 280,241 18,592,344 10,512 5,737,590 24,340,446 10,418,151 Other intangible assets 98,655,217 5 22,731,282 104,553 (248,366 ) 59,476,025 (4,145 ) 4,090 17,675,187 77,142,977 43,890,603 Total intangible assets 129,048,816 26,816,039 104,553 31,875 78,068,369 6,367 4,090 23,412,777 101,483,423 54,308,754

Other Non-Financial Assets (Tab

Other Non-Financial Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Other Non-Financial Assets	The composition of the other non-financial assets as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Investment property (see Note 17) 29,014,856 27,061,153 Tax advances 14,445,390 3,830,762 Advanced prepayments 9,307,953 7,310,656 Other 2,014,385 576,618 Total 54,782,584 38,779,189

Related Parties (Tables)

Related Parties (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Amounts and Profit or Loss Related to Transactions Generated With Related Parties	The amounts balances as of December 31, 2023 and 2022 and the profit or loss for the fiscal years ended December 31, 2023, 2022 and 2021, related to transactions generated with related parties are as follows: As of December 31, 2023 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Macro SAU Assets Cash and deposits in banks 6,478 6,478 Other financial assets 8,326,118 1,077,944 7,139,810 16,543,872 Loans and other financing (4) Documents 1,284,488 1,284,488 Overdraft 257,516 2,662,095 2,919,611 Credit cards 605,145 129,042 734,187 Lease 30,976 51,602 82,578 Personal loans 5,562 5,562 Mortgage loans 1,261,934 1,261,934 Other loans (5) 378,210 5,877,322 6,255,532 Guarantee granted 26,357,386 26,357,386 Total assets 6,478 8,326,118 30,976 3,586,311 43,501,745 55,451,628 Liabilities Deposits 15,785,008 258,554 24,681 11,170 304,321 24,665,263 21,695,667 62,744,664 Liabilities at fair value through profit or loss 13,817,710 13,817,710 Other financial liabilities 5,108,496 954,452 6,062,948 Issued corporate bonds 2,884,982 2,884,982 Subordinated corporate bonds 781,691 123,425 905,116 Other non-financial liabilities 4,991,527 4,991,527 Total liabilities 18,669,990 258,554 806,372 134,595 304,321 29,773,759 41,459,356 91,406,947 Income / (loss) Interest income 237,527 14,328 1,915,668 5,682,782 7,850,305 Interest expense (91,654 ) (204,618 ) (111,987 ) (408,259 ) Commissions income 77,309 57,264 1,190 475 564,890 701,128 Commissions expense (46,020 ) (105 ) (101,495 ) (147,620 ) Other operating income 215,291 32 9,361,556 3,090 389 20 61,549 9,641,927 Administrative expense (2,479,398 ) (2,479,398 ) Other operating expense (10 ) (501 ) (537,471 ) (537,982 ) Total income / (loss) 530,117 32 9,372,800 17,418 (90,075 ) 1,710,939 3,078,870 14,620,101 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) Includes close family members of the key management personnel. (4) The maximum financing amount for Loans and other financing as of December 31, 2023 for Macro Securities SAU, Macro Agro (5) It is related to Loans and other financing not disclosed in other items, mainly Other loans, Financing of foreign exchange transactions and Loans with government securities. As of December 31, 2022 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Assets Cash and deposits in banks 4,419 4,419 Other financial assets 9,395,278 724,126 59 10,119,463 Loans and other financing (4) Documents 175,223 1,310,746 1,485,969 Overdraft 590,790 155,143 745,933 Credit cards 207,665 207,665 Lease 3,619 3,619 Personal loans 1,689,642 1,689,642 Other loans (5) 6,581,205 472,869 4,360,084 11,414,158 Guarantee granted 4,795,743 4,795,743 Total assets 4,419 6,581,205 9,395,278 3,656,269 10,829,440 30,466,611 Liabilities Deposits 9,347,392 181,046 361 263,793 12,959,967 7,160,317 29,912,876 Liabilities at fair value through profit or loss 512,593 512,593 Other financial liabilities 160,967 37,456 198,423 Issued corporate bonds 897,421 897,421 Subordinated corporate bonds 450,137 450,137 Other non-financial liabilities 62,954 62,954 Total liabilities 10,244,813 181,046 450,498 263,793 13,120,934 7,773,320 32,034,404 Income / (loss) Interest income 13,462 915,252 6,176,142 7,104,856 Interest expense (71,530 ) (325,275 ) (214,965 ) (611,770 ) Commissions income 77,843 2,466 1,074 190 327,193 408,766 Commissions expense (33,156 ) (159 ) (3,559 ) (36,874 ) Other operating income 16 125 4,063,048 162 4,063,351 Credit loss expense on financial assets (1,165 ) (1,165 ) Administrative expense (1,824,036 ) (1,824,036 ) Other operating expense (45,188 ) (220,567 ) (265,755 ) Total income / (loss) 16 44,952 125 4,032,358 (70,456 ) 590,008 4,240,370 8,837,373 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) Includes close family members of the key management personnel. (4) 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 14,101,862, 7,895,654, 4,108,625 and 52,441,567, respectively. (5) It is related to Loans and other financing not disclosed in other items, mainly Other loans, Financing of foreign exchange transactions and Loans with government securities. As of December 31, 2021 Main subsidiaries (1) Associates Key Other Total Macro Macro Argenpay Fintech Income / (loss) Interest income 21,674 988,486 8,716,278 9,726,438 Interest expense (25,550 ) (105,148 ) (232,819 ) (339,781 ) (703,298 ) Commissions income 134,132 176 1,353 115 611,520 747,296 Commissions expense (2,178 ) (140 ) (1,068 ) (3,386 ) Net gain from measurement of financial instruments at fair value through profit or loss 142,284 142,284 Other operating income 24 20,843 40,636 194 61,697 Administrative expense (1,457,607 ) (1,457,607 ) Other operating expense (451,426 ) (451,426 ) Total income / (loss) 24 151,099 180,918 (103,795 ) 755,642 7,078,110 8,061,998 (1) These transactions are eliminated during the consolidation process. (2) It includes the balance amounts from its subsidiary Macro Fondos SGFCISA. (3) 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 12/31/2023 12/31/2022 Board of Directors 22 22 Senior managers of the key management personnel 12 12 Total 34 34

Other Financial Liabilites (Tab

Other Financial Liabilites (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Breakdown of Other Financial Liabilites	The composition of the other financial liabilities as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Credit and debit card settlement - due to merchants 196,821,322 228,920,357 Amounts payable for other spot purchases pending settlement 93,449,791 45,887,253 Payment orders pending to foreign exchange settlement 34,430,062 17,727,873 Collections and other transactions on account and behalf of others 10,454,906 8,737,913 Finance leases liabilities 9,388,790 6,119,963 Amounts payable for spot purchases of foreign currency pending settlement 1,326,551 49,982,243 Amounts payable for spot purchases of government securities pending settlement 310,596 30,457,203 Other 28,309,925 32,851,879 Total 374,491,943 420,684,684

Leases (Tables)

Leases (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 2022 2021 At the beginning of the fiscal year 6,119,963 8,614,762 10,763,282 Additions 5,993,172 1,980,876 2,995,872 Accretion of interest 853,157 1,200,066 1,326,813 Difference in foreign currency 7,299,242 2,211,464 1,355,364 Payments (3,943,775 ) (3,186,650 ) (4,687,091 ) Monetary effects (6,932,969 ) (4,700,555 ) (3,139,478 ) At the end of the fiscal year (see Note 21) 9,388,790 6,119,963 8,614,762
Summary of maturity analysis of operating lease payments	The table below shows the maturity of the lease liabilities as of December 31, 2023 and 2022: Lease liabilities Up to 1 Over 1 Over 3 Over 6 Total up to Over 12 Over 24 Total over 12 Balances as of 12/31/2023 501,538 661,704 869,428 1,500,379 3,533,049 2,065,420 3,790,321 5,855,741 Balances as of 12/31/2022 317,642 522,439 717,689 1,167,878 2,725,648 1,430,105 1,964,210 3,394,315
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: 12/31/2023 12/31/2022 Current value of Total gross Current value of Total gross Up to 1 year 3,158,511 11,978,813 2,161,580 3,254,319 From 1 to 5 years 6,328,466 18,507,415 2,157,027 3,587,139 Over 5 years 1,621 1,974 Total 9,488,598 30,488,202 4,318,607 6,841,458

Provisions (Tables)

Provisions (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Changes in Provisions	Composition Amounts at Increases Decreases Monetary 12/31/2023 Reversals Charge off For administrative, disciplinary and criminal penalties 1,559 (1,059 ) 500 Letters of credits, guarantees and other commitments (1) 2,403,512 1,877,415 146,042 (1,958,230 ) 2,176,655 Commercial claims in progress 1,540,253 2,990,634 608,307 (1,101,988 ) 2,820,592 Labor lawsuits 829,484 1,679,270 1,025,267 (850,033 ) 633,454 Pension funds - reimbursement 1,614,617 2,336,602 1,066,804 (1,665,080 ) 1,219,335 Other 2,293,034 3,558,224 158,539 1,591,020 (2,139,299 ) 1,962,400 Total provisions 8,682,459 12,442,145 158,539 4,437,440 (7,715,689 ) 8,812,936 Composition Amounts at Increases Decreases Monetary 12/31/2022 Reversals Charge off For administrative, disciplinary and criminal penalties 3,027 (1,468 ) 1,559 Letters of credits, guarantees and other commitments (1) 2,141,809 1,860,374 (1,598,671 ) 2,403,512 Commercial claims in progress 1,926,181 1,120,189 385,040 (1,121,077 ) 1,540,253 Labor lawsuits 1,306,582 1,762,742 1,507,674 (732,166 ) 829,484 Pension funds - reimbursement 644,573 1,734,279 74,249 (689,986 ) 1,614,617 Other 4,008,305 2,733,617 1,687,512 (2,761,376 ) 2,293,034 Total provisions 10,030,477 9,211,201 3,654,475 (6,904,744 ) 8,682,459 (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 12/31/2023 12/31/2023 12/31/2022 Within 12 Over 12 For administrative, disciplinary and criminal penalties 500 500 1,559 Letters of credits, guarantees and other commitments (1) 2,176,655 2,176,655 2,403,512 Commercial claims in progress (2) 1,513,027 1,307,565 2,820,592 1,540,253 Labor lawsuits 354,211 279,243 633,454 829,484 Pension funds - reimbursement 672,026 547,309 1,219,335 1,614,617 Other 776,102 1,186,298 1,962,400 2,293,034 Total 5,492,021 3,320,915 8,812,936 8,682,459 (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_2

Other Non-Financial Liabilities (Tables)	12 Months Ended
	Dec. 31, 2023
Text block [abstract]
Summary of Breakdown of Other Non Financial Liabilities	The composition of other non-financial liabilities as of December 31, 2023 and 2022 is as follows: Composition 12/31/2023 12/31/2022 Salaries, bonuses and payroll taxes payables 52,891,537 34,157,484 Withholdings 45,141,632 49,403,965 Miscellaneous payables 37,049,991 9,200,669 Taxes payables 33,767,097 24,013,937 Directors’ and syndics’ fees payable 17,494,014 2,136,436 Retirement pension payment orders pending settlement 1,588,373 3,503,012 Dividends payable (see Note 42) 80,142 Other 26,172,439 10,895,895 Total 214,185,225 133,311,398

Employee Benefits Payable (Tabl

Employee Benefits Payable (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Employee Benefits Payable	The table below presents the amounts of employee benefits payable as of December 31, 2023 and 2022: Short-term employee benefits 12/31/2023 12/31/2022 Vacation accrual 35,476,514 14,619,069 Salaries, bonuses and payroll taxes payables 17,415,023 19,538,415 Total short-term employee benefits 52,891,537 34,157,484

Analysis of Financial Assets _2

Analysis of Financial Assets to be Recovered and Financial Liabilities to be Settled (Tables)	12 Months Ended
	Dec. 31, 2023
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, 2023 and 2022: 12/31/2023 Without due Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 Assets Cash and deposits in banks 1,203,105,095 Debt securities at fair value through profit or loss 1,285,901 242,735,856 620,520,421 834,601,516 1,699,143,694 18,788,976 34,181,167 52,970,143 Derivative financial instruments 7,937,962 3,386,733 1,818,575 13,143,270 Repo transactions 615,582,382 615,582,382 Other financial assets 52,718,261 90,451,422 15,418 2,972,126 93,438,966 34,511 55,189,651 55,224,162 Loans and other financing (1) 7,844,494 914,817,926 220,082,349 172,923,162 157,171,020 1,464,994,457 133,783,385 227,035,517 360,818,902 Other debt securities 43,700,875 272,972 44,010,662 56,847,898 144,832,407 252,716,743 33,385,348 286,102,091 Financial assets delivered as guarantee 102,444,359 30,446,725 30,446,725 Equity instruments at fair value through profit or loss 3,213,841 Total assets 1,369,326,050 1,704,223,193 466,493,328 842,244,946 1,048,620,434 4,061,581,901 405,323,615 349,791,683 755,115,298 Liabilities Deposits 1,678,922,497 1,468,496,724 138,012,172 44,635,643 39,978,607 1,691,123,146 190,666 4,301 194,967 Liabilities at fair value through profit or loss 13,825,475 13,825,475 Derivative financial instruments 772,082 1,043,884 130,385 891,528 2,837,879 Repo transactions 23,601,328 23,601,328 Other financial liabilities 362,562,577 1,082,105 1,033,831 1,798,591 366,477,104 2,688,938 5,325,901 8,014,839 Financing received from the BCRA and other financial institutions 9,204,268 3,610,758 444,049 13,259,075 6,389,125 150,811 6,539,936 Issued corporate bonds 346 2,164 12,827,488 40,567,916 53,397,914 5,466,099 5,466,099 Subordinated corporate bonds 5,723,805 5,723,805 322,503,988 322,503,988 Total liabilities 1,678,922,497 1,878,462,800 143,751,083 64,795,201 83,236,642 2,170,245,726 14,734,828 327,985,001 342,719,829 (1) The amounts included in “without due date” are related to the non-performing portfolio. 12/31/2022 Without Up to 1 Over 1 Over 3 Over 6 Total up to 12 months Over 12 Over 24 Total over 12 Assets Cash and deposits in banks 778,796,544 Debt securities at fair value through profit or loss 11,232,300 71,687,309 254,790,463 256,063,185 593,773,257 40,646,054 22,819,334 63,465,388 Derivative financial instruments 26,426 48,053 59,112 133,591 Repo transactions 192,852,624 192,852,624 Other financial assets 35,657,343 106,040,645 43,227 2,087,941 108,171,813 36,614,518 36,614,518 Loans and other financing (1) 4,535,349 819,989,852 154,227,780 175,343,251 186,873,018 1,336,433,901 183,431,453 339,688,141 523,119,594 Other debt securities 1,633,096,866 321,378,829 14,872,513 165,761,262 2,135,109,470 42,552,534 117,947,426 160,499,960 Financial assets delivered as guarantee 95,353,885 Equity instruments at fair value through profit or loss 2,614,136 Total assets 916,957,257 2,763,238,713 547,385,198 447,153,280 608,697,465 4,366,474,656 266,630,041 517,069,419 783,699,460 (1) The amounts included in “without due date” are related to the non-performing portfolio. 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 Liabilities Deposits 1,993,987,527 1,661,474,368 324,005,727 49,846,154 4,581,098 2,039,907,347 19,603 44,789 64,392 Liabilities at fair value through profit or loss 1,638,088 1,638,088 Derivative financial instruments 5,340 2,042 7,382 Other financial liabilities 406,776,711 1,124,905 956,320 1,971,058 410,828,994 2,748,148 7,107,542 9,855,690 Financing received from the BCRA and other financial institutions 908,378 1,592,445 4,993,630 132,983 7,627,436 Issued corporate bonds 20,203 20,203 8,436,248 8,436,248 Subordinated corporate bonds 4,422,672 4,422,672 220,195,153 220,195,153 Total liabilities 1,993,987,527 2,070,802,885 326,745,322 60,218,776 6,685,139 2,464,452,122 11,203,999 227,347,484 238,551,483

Foreign Currency Amounts (Table

Foreign Currency Amounts (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Schedule of Foreign Currency Amount	The following tables show the amounts of assets and liabilities in foreign currency as of December 31, 2023 and 2022: Item 12/31/2023 12/31/2022 Total parent Total per currency Total US dollar Euro Real Other Assets Cash and deposits in banks 1,120,369,209 1,099,343,794 17,612,492 196,007 3,216,916 655,929,629 Debt securities at fair value through profit or loss (1) 1,737,382,765 1,737,382,765 554,106,640 Other financial assets 79,181,568 79,078,052 103,516 48,810,967 Loans and other financing 179,981,350 177,098,581 400,983 2,481,786 111,920,508 From the non-financial private sector and foreign residents 179,981,350 177,098,581 400,983 2,481,786 111,920,508 Other debt securities 88,646,176 88,646,176 167,645,854 Financial assets delivered as guarantee 55,763,750 55,710,171 53,579 15,252,397 Equity Instruments at fair value through profit or loss 344,008 344,008 496,382 Total assets 3,261,668,826 3,237,603,547 18,170,570 196,007 5,698,702 1,554,162,377 Liabilities Deposits 1,023,465,739 1,010,835,069 12,630,670 532,572,442 Non-financial government sector 34,333,538 34,333,538 19,192,347 Financial sector 7,106,029 7,106,029 4,357,526 Non-financial private sector and foreign residents 982,026,172 969,395,502 12,630,670 509,022,569 Liabilities at fair value through profit or loss 13,817,710 13,817,710 1,638,088 Other financial liabilities 86,372,190 83,458,593 2,809,881 103,716 50,132,392 Financing from Central Bank of Argentina and other financial institutions 15,373,617 12,497,214 394,617 2,481,786 7,466,423 Issued corporate bonds 53,851,071 53,851,071 8,456,451 Subordinated corporate bonds 328,227,793 328,227,793 224,617,825 Other non-financial liabilities 4,526,525 4,526,132 393 168,362 Total liabilities 1,525,634,645 1,507,213,582 15,835,561 2,585,502 825,051,983 (1) Mainly including Argentine government discount bonds in dual currency for 1,488,174,537 and Argentine government Treasury bonds tied to the US dollar for 190,164,590.

Income Tax (Tables)

Income Tax (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Deferred Tax Assets and Deferred Tax Liabilities	Composition 12/31/2023 12/31/2022 Deferred tax assets Loans and other financin g and debt securitie s 25,984,554 11,732,977 Provisions and employee benefits 5,682,945 4,819,092 Allowances for contingencies 1,710,376 2,790,085 Leases 1,816,255 1,038,052 Investments in other companies 622,731 194,596 Other 5,259,223 2,278,370 Total deferred tax assets 41,076,084 22,853,172 Composition (contd.) 12/31/2023 12/31/2022 Deferred tax liabilities Property, plant and equipment and other non-financial assets 41,254,233 34,560,134 Intangible assets 22,936,686 18,880,518 Tax effects on forward sales 15,669,095 9,632,038 Other 5,636,416 454,475 Total deferred tax liabilities 85,496,430 63,527,165 Net deferred tax liabilities 44,420,346 40,673,993
Schedule of Changes in Net Deferred Tax Liabilities	Composition 12/31/2023 12/31/2022 Net deferred tax liabilities at beginning of the fiscal year 40,673,993 37,605,799 Net deferred tax assets from Banco BMA SAU and its subsidiaries at the acquisition date (145,235 ) Loss for deferred taxes recognized in the statement of income 3,891,588 3,068,194 Net deferred tax liabilities at fiscal year end 44,420,346 40,673,993
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 12/31/2023 12/31/2022 12/31/2021 Current income tax expense 278,429,479 54,136,973 37,206,104 Loss for deferred taxes 3,891,588 3,068,196 (30,011,625 ) Income tax loss recorded in the statement of income 282,321,067 57,205,169 7,194,479 Income tax loss / (profit) recorded in other comprehensive income 16,761,914 (7,621,167 ) 7,335,665 Total 299,082,981 49,584,002 14,530,144
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 12/31/2023 12/31/2022 12/31/2021 Income carrying amount before income tax 869,996,208 184,177,495 145,943,999 Applicable income tax rate 35 % 35 % 35 % Income tax on income carrying amount 304,498,673 64,462,123 51,080,400 Net permanent differences and other tax effects including the fiscal inflation adjustment (22,177,606 ) (7,256,954 ) (43,885,921 ) Total income tax 282,321,067 57,205,169 7,194,479

Interest Income (Tables)

Interest Income (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of interest income	Composition 12/31/2023 12/31/2022 12/31/2021 Interest income For cash and bank deposits 6,847,489 1,246,001 79,938 For government securities 973,049,563 650,715,333 45,700,830 For debt securities 1,385,091 601,017 1,837,236 For loans and other financing Non-financial public sector 19,130,718 4,714,572 11,013,573 Financial public sector 3,281,932 1,668,874 4,100,579 Non-financial private sector Overdrafts 174,729,584 79,096,190 48,966,016 Documents 156,844,618 79,667,890 56,858,979 Mortgage loans 145,806,768 117,138,656 92,705,372 Pledge loans 9,907,765 9,268,468 6,450,988 Personal loans 244,302,502 278,318,665 292,010,854 Credit cards 199,061,254 126,764,513 89,353,520 Financial leases 3,444,764 1,073,358 511,104 Other 177,790,503 83,860,409 93,992,554 For repo transactions BCRA 196,203,904 39,348,987 51,460,032 Other financial institutions 714,542 2,020,986 319,551 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost 2,312,500,997 1,475,503,919 795,361,126 Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI From debt government securities 133,831,752 431,760,073 572,112,409 Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI 133,831,752 431,760,073 572,112,409 Total 2,446,332,749 1,907,263,992 1,367,473,535

Interest Expense (Tables)

Interest Expense (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Interest Expense	Composition 12/31/2023 12/31/2022 12/31/2021 Interest expense For deposits Non-financial private sector Checking accounts 111,189,841 48,198,997 7,984,396 Saving accounts 18,119,619 11,858,081 7,502,306 Time deposits and investments accounts 1,453,034,330 873,804,922 529,310,249 Other 14 For Financing received from BCRA and other financial institutions 2,048,973 1,575,216 948,439 For repo transactions Other financial institutions 13,873,646 3,038,227 1,786,840 For other financial liabilities 7,199,999 2,650,408 146,700 For issued corporate bonds 1,652,176 920,032 5,229,373 For subordinated corporate bonds 14,180,562 14,412,425 19,684,477 Total 1,621,299,160 956,458,308 572,592,780

Commissions Income (Tables)

Commissions Income (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Commissions Income	Composition 12/31/2023 12/31/2022 12/31/2021 Performance obligations satisfied at a point in time Commissions related to obligations 137,669,112 132,936,263 123,560,201 Commissions related to credit cards 79,093,028 77,162,568 73,481,681 Commissions related to insurance 12,210,984 13,160,484 13,860,073 Commissions related to securities value 8,041,734 3,934,683 4,600,113 Commissions related to trading and foreign exchange transactions 5,092,503 4,755,361 5,299,559 Commissions related to loans and other financing 1,435,003 1,346,940 1,005,160 Commissions related to financial guarantees granted 548,626 32,339 35,895 Performance obligations satisfied over certain time period Commissions related to credit cards 1,040,818 1,269,694 2,230,900 Commissions related to trading and foreign exchange transactions 502,875 183,793 235,725 Commissions related to loans and other financing 74,150 22,379 29,200 Commissions related to obligations 3,716 4,893 6,624 Commissions related to financial guarantees granted 574 Total 245,712,549 234,809,397 224,345,705

Commissions Expense (Tables)

Commissions Expense (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Commissions Expense	Composition 12/31/2023 12/31/2022 12/31/2021 Commissions related to trading with debt securities 407,669 207,584 11,653 Commissions related to trading and foreign exchange transactions 1,517,973 777,815 928,233 Other Commissions paid ATM exchange 15,310,094 15,491,782 14,361,007 Checkbooks commissions and clearing houses 4,871,269 4,314,843 3,835,404 Credit cards and foreign trade commissions 2,836,877 2,294,475 2,282,487 Total 24,943,882 23,086,499 21,418,784

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, 2023
Statement [LineItems]
Net Income from measurement of financial instruments at fair value through profit or loss	Composition 12/31/2023 12/31/2022 12/31/2021 For measurement of financial assets at fair value through profit or loss Gain from government securities 865,879,163 57,126,332 102,604,333 Gain from private securities 69,409,820 61,459,868 7,539,266 Gain / (loss) from derivative financial instruments Forward transactions 18,037,949 2,344,673 Put options (6,343,607 ) Gain / (loss) from other financial assets 1,196,753 (82,161 ) (87,773 ) Gain / (Loss) from sales or decreases of financial assets at fair value(1) 3,487,653 21,021,354 (6,299,617 ) Gain / (loss) from equity instruments at fair value through profit or loss 24,116,731 (1,241,872 ) 4,336,450 Composition (contd.) 12/31/2023 12/31/2022 12/31/2021 For measurement of financial liabilities at fair value through profit or loss Loss from derivative financial instruments Forwards transactions (568,173 ) Options (7,812,798 ) Total 974,315,271 140,628,194 101,180,879 (1) Net amount of reclassifications to profit of instruments classified at fair value through other comprehensive income that were derecognized or charged during the fiscal year.

Differences in Quoted Prices _2

Differences in Quoted Prices of Gold and Foreign Currency (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Difference in Quoted Prices of Gold and Foreign Currency	Composition 12/31/2023 12/31/2022 12/31/2021 Translation of foreign currency assets and liabilities into pesos 795,283,241 190,210,057 24,863,783 Income from foreign currency exchange 2,934,750 3,714,641 3,329,122 Total 798,217,991 193,924,698 28,192,905

Other Operating Income (Tables)

Other Operating Income (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Other Operating Income	Composition 12/31/2023 12/31/2022 12/31/2021 Services 39,485,063 30,073,157 26,142,728 Adjustments and interest from other receivables 10,609,488 7,409,095 6,786,797 Adjustments from other receivables with CER clauses 7,790,354 5,229,772 2,120,949 Other receivables from financial intermediation 5,230,985 2,951,962 5,710,325 Sale of investment properties and other non-financial assets 237,032 Other 9,771,579 20,284,237 6,522,108 Total 72,887,469 65,948,223 47,519,939

Employee Benefits (Tables)

Employee Benefits (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Employee Benefits Payable	Composition 12/31/2023 12/31/2022 12/31/2021 Remunerations 188,854,414 166,849,835 169,979,792 Payroll taxes 47,630,616 41,170,900 39,220,338 Compensations and bonuses to employees 33,353,002 25,271,715 23,703,343 Employee services 8,671,106 8,479,122 6,589,954 Total 278,509,138 241,771,572 239,493,427

Administrative Expenses (Tables

Administrative Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Administrative Expense	Composition 12/31/2023 12/31/2022 12/31/2021 Taxes 26,941,364 19,979,498 17,764,631 Fees to directors and syndics 26,925,241 6,150,654 4,740,930 Maintenance, conservation and repair expenses 21,441,643 19,420,752 20,123,079 Other fees 16,572,872 11,766,928 10,331,148 Armored truck, documentation and events 15,437,848 16,422,544 17,596,127 Security services 11,899,472 11,715,106 12,370,028 Electricity and communications 10,395,529 10,789,374 12,329,521 Software 9,523,176 7,761,645 9,666,081 Advertising and publicity 9,292,109 7,395,622 5,293,379 Hired administrative services 3,025,778 830,539 756,692 Representation, travel and transportation expenses 2,829,322 2,127,956 1,463,854 Insurance 1,177,393 1,285,097 1,647,887 Stationery and office supplies 1,069,576 846,370 764,777 Leases 470,912 540,357 707,770 Other 7,223,754 4,901,315 6,321,808 Total 164,225,989 121,933,757 121,877,712

Other Operating Expenses (Table

Other Operating Expenses (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Other Operating Expense	Composition 12/31/2023 12/31/2022 12/31/2021 Turnover tax 190,149,358 128,711,123 109,594,057 From credit cards 61,395,366 53,529,578 46,642,668 Other adjustments and interests for miscellaneous obligations 9,470,756 3,754,386 1,570,677 Charges for other provisions 8,790,103 7,625,876 9,886,274 Deposit guarantee fund contributions 5,707,873 5,957,321 6,318,981 Insurance claims 2,570,038 1,357,839 543,355 Loss from sale or impairment of investment in properties and other non-financial assets 1,381,674 1,688,836 436,439 Donations 1,262,484 1,308,743 179,039 Taxes 362,433 2,624,857 2,868,750 From administrative, disciplinary and criminal penalties 252,534 Other 40,180,695 27,181,079 29,432,630 Total 321,270,780 233,739,638 207,725,404

Additional Disclosures in the_2

Additional Disclosures in the Statement Of Cash Flows (Tables)	12 Months Ended
	Dec. 31, 2023
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 Statement of Cash Flows and the relevant accounting items of the Statement of financial position: Description 12/31/2023 12/31/2022 12/31/2021 Cash and deposits in banks 1,203,105,095 778,796,544 1,045,370,900 Debt securities at fair value through profit or loss 133,754,676 29,481 Other debt securities 43,575,623 1,553,777,415 831,532,788 Loans and other financing 4,042,417 2,757,956 3,116,407 Total 1,384,477,811 2,335,331,915 1,880,049,576
Summary of Additional Information on Operational Cash Flows Interest	The following table shows additional information on operational cash flows interest: Composition 12/31/2023 12/31/2022 12/31/2021 Interest paid (1,566,575,130 ) (732,306,511 ) (749,957,529 ) Interest collected 2,297,432,458 1,825,117,787 1,310,191,918 Total 730,857,328 1,092,811,276 560,234,389
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, 2023 (lease liabilities changes are disclosed in Note 22): Composition Financing Issued Subordinated Opening balance 7,627,436 8,456,451 224,617,825 Cash flow items Proceeds 29,477,155 Payments (7,598,036 ) (4,877,812 ) (12,943,001 ) Non-cash flow items Movement in accrued interest 2,048,973 1,652,176 14,180,562 Derecognition or substantial modification of financial liabilities 15,117,373 1,521,405 (507,813 ) Difference in quoted prices of foreign currency 11,453,826 38,301,446 332,838,147 Monetary effects (8,850,561 ) (15,666,808 ) (229,957,927 ) Ending balance 19,799,011 58,864,013 328,227,793

Capital Stock (Tables)

Capital Stock (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Bank's Subscribed and Paid-in Capital	The Bank’s subscribed and paid-in capital from January 1, 2021 to December 31, 2023, amounted to 639,413. The capital stock composition is as follows: Shares Capital stock Class Stock number Votes per share Issued outstanding In treasury Paid in As of December 31, 2023, 2022 and 2021 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 2023, 2022 and 2021 639,413,408 639,413 639,413

Earnings Per Share Dividends (T

Earnings Per Share Dividends (Tables)	12 Months Ended
	Dec. 31, 2023
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: Items 12/31/2023 12/31/2022 12/31/2021 Net profit attributable to parent’s shareholders 587,324,400 126,950,267 138,744,986 Plus: Potential dilutive effect inherent to common shares (1) Net profit attributable to parent’s shareholders adjusted for dilution 587,324,400 126,950,267 138,744,986 Weighted average of outstanding common shares of the fiscal year 639,413 639,413 639,413 Plus: Weighted average of additional common shares with dilutive effects Weighted average of outstanding common shares of the fiscal year adjusted for dilution 639,413 639,413 639,413 Basic earnings per share (in pesos) 918.5368 198.5419 216.9881 (1) The Bank does not have any financial instrument that should be considered as diluted. Therefore, basic and dilutive earning per share is the same amount.

Deposit Gurantee Insurance (Tab

Deposit Gurantee Insurance (Tables)	12 Months Ended
	Dec. 31, 2023
Disclosure Of Entity Interest In Captial Stock [Abstract]
Summary of Entity's Interest in the Capital Stock	Entity’s interest in the capital stock of Sedesa according to the percentages disclosed by BCRA Communiqué “B” 12755 on March 4, 2024 is as follows: Banco Macro SA 7.6285 % Banco BMA SAU 1.6414 %

Restricted Assets (Tables)

Restricted Assets (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Restricted Assets	As of December 31, 2023 and 2022, the following Bank’s assets are restricted: Composition 12/31/2023 12/31/2022 Cash and deposits in banks •  Fondo de Riesgo Fintech SGR – Deposits in other entities (1). 1,051 181 Subtotal cash and deposits in banks 1,051 181 Composition (contd.) 12/31/2023 12/31/2022 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). 13,198,194 14,764,011 •  Argentine government discount bonds in dual currency - Maturity: 02/28/2024 as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023, as of December 31, 2022, for the contribution to the Guarantee Fund II in BYMA according to section 45, Law 26831 and supplementary regulations established by CNV standards (NT 2013, as amended). 1,270,908 46,372 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, to guarantee the Credit Program for Production Reactivation of the Province of San Juan. Auction No. 2. 948,601 •  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). 273,824 289,160 •  Argentine government Treasury bonds in pesos adjusted by CER 2% – Maturity: 11/09/2023, to guarantee the Credit Program for Production Reactivation of the Province of San Juan. 236,952 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023 as of December 31, 2022, to guarantee the sectoral Credit Program of the Province of San Juan, production investment financing fund. 142,642 259,462 •  Discount bonds in pesos regulated by Argentine legislation, maturing in 2033, as of December 31, 2023 and Argentine government Treasury bonds in pesos adjusted by CER 1.40% - Maturity 03/27/2023 as of December 31, 2022, to guarantee the Regional Economies Competitiveness Program – IDB loan No. 3174/OC-AR. 15,046 104,888 •  Argentine government Treasury bills in pesos adjusted by CER – Maturity: 02/17/2023. 463,748 •  Other. 400,448 Subtotal Debt securities at fair value through profit or loss and Other debt securities 16,486,615 15,927,641 Other financial assets •  Interests derived from contributions made as protector partner (2). 8,171,284 7,516,007 •  Fondo de Riesgo Fintech SGR – Mutual fund shares (1). 1,768,691 375,252 •  Financial instruments 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. 338,679 452,946 •  Sundry debtors – other. 285,858 27,363 •  Sundry debtors – attachment within the scope of the claim filed by the DGR against the CABA for turnover tax differences. 827 2,575 Subtotal Other financial assets 10,565,339 8,374,143 Loans and other financing •  Fondo de Riesgo Fintech SGR – Loans and other financing (1). 190,204 15,882 Subtotal Loans and other financing 190,204 15,882 Composition (contd.) 12/31/2023 12/31/2022 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. 68,117,546 77,305,537 •  For securities forward contracts. 30,446,725 •  Guarantee deposits related to credit and debit card transactions. 8,498,400 12,591,964 •  Other guarantee deposits. 25,828,413 5,456,384 Subtotal Financial assets delivered as guarantee 132,891,084 95,353,885 Other non-financial assets •  Real property related to a call option sold. 7,440,213 7,648,643 •  Fondo de Riesgo Fintech SGR – Other non-financial assets (1). 11,027 40,352 Subtotal Other non-financial assets 7,451,240 7,688,995 Total 167,585,533 127,360,727 (1) According to Law 24467, 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, 2023 it is related to the risk fund Fintech SGR, Alianza SGR and Innova SGR. As of December 31, 2022 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, 2023
Statement [LineItems]
Summary of Shares Held in Mutual Funds Subscribed by Third Parties and Assets from Mutual Funds	46.1 As of December 31, 2023 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 3,395,118,210 36,292,401 Argenfunds Ahorro Pesos 219,019,594 12,869,141 Argenfunds Gestión Pesos 100,000 100 Argenfunds Infraestructura 53,634 186 Argenfunds Inversión Dólares 1,000 808 Argenfunds Inversión Pesos 1,257,894,708 3,070,031 Argenfunds Liquidez 8,185,225,762 62,665,262 Argenfunds Renta Argentina 276,239,550 16,986,764 Argenfunds Renta Balanceada 576,696,850 22,620,396 Argenfunds Renta Capital 17,395,743 14,401,148 Argenfunds Renta Crecimiento 3,561,871 2,829,405 Argenfunds Renta Dinámica 87,902,584,421 16,207,766 Argenfunds Renta Fija 562,316,270 56,361,740 Argenfunds Renta Flexible 46,040,329 758,656 Argenfunds Renta Global 320,257,696 6,959,975 Argenfunds Renta Mixta 230,289,873 2,556,714 Argenfunds Renta Mixta Plus 1,352,780 985,752 Argenfunds Renta Pesos 96,499,608 7,014,721 Argenfunds Renta Total 548,961,979 2,400,303 Argenfunds Renta Variable 464,860,603 135,231 Argenfunds Retorno Absoluto 183,704,189 2,234,105 Pionero Acciones 27,311,674 15,077,147 Pionero Ahorro Dólares 18,783,148 14,784,099 Pionero Argentina Bicentenario 424,876,097 10,334,738 Pionero Capital 13,010 103 Pionero Crecimiento 3,263,377,175 13,407,144 Pionero Desarrollo 6,946,940,217 30,817,687 Pionero Empresas FCI Abierto Pymes 380,820,096 11,768,957 Pionero FF 58,593,299 5,008,037 Pionero Gestión 2,151,203,219 27,550,902 Pionero Infraestructura 3,578,769,248 10,156,263 Pionero Pesos 1,624,969,051 67,068,175 Pionero Pesos Plus 26,250,833,465 650,275,506 Pionero Recovery 100,000 100 Pionero Renta 53,983,122 31,550,753 Pionero Renta Ahorro 215,602,532 22,807,841 Pionero Renta Ahorro Plus 1,839,539,908 52,100,083 Pionero Renta Balanceado 12,720,486,020 62,534,628 Pionero Renta Estratégico 720,930,495 19,291,981 Pionero Renta Fija Dólares 4,758,144 3,476,567 Pionero Renta Mixta I 161,169,380 8,350,541 Pionero Retorno 2,172,232,683 10,434,490 46.2 As of December 31, 2023 Banco BMA SAU, 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 Goal Acciones Argentinas 17,875 2,175,816 Goal Renta Crecimiento 33,615,635 22,825,724 Goal Acciones Plus 5,318,532 553,163 Goal Capital Plus 60,324,684 1,285,791 Goal Ahorro Max 159,716,379 7,194,264 Goal Multiestrategia 110,000 145 Goal Multiestrategia Plus 110,000 145 Goal Perfomance 65,332,675 4,551,112 Goal Perfomance II 247,952 6,343 Goal Perfomance III 469,324,626 15,609,164 Goal Pesos 2,950,257,655 288,310,870 Goal Premium 4,157,507 8,975 Goal Renta Dólares 6,268,286 5,798,773 Goal Renta Dólares Estrategia 4,984,690 4,472,663 Goal Renta Dólares Plus 1,380,938 1,054,945 Goal Renta Global 324,102,023 32,509,640 Goal Retorno Total 16,131,946 641,377 Goal Renta Pesos 17,360,304 1,218,521

Accounting Items that Identif_2

Accounting Items that Identify the Compliance with Minimum Cash Requirements (Tables)	12 Months Ended
	Dec. 31, 2023
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 2023 are listed below, indicating the amounts as of month-end of the related items: Items Banco Macro SA Banco BMA SAU Cash and deposits in banks Amounts in BCRA accounts 339,996,978 175,949,238 Other debt securities Government securities computable for the minimum cash requirements 114,801,555 43,123,027 Financial assets delivered as guarantee Special guarantee accounts with the BCRA 57,193,494 9,167,035 Total 511,992,027 228,239,300

Corporate Bonds Issuance (Table

Corporate Bonds Issuance (Tables)	12 Months Ended
	Dec. 31, 2023
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 12/31/2023 12/31/2022 Subordinated Resettable – Class A USD 400,000,000 (1 ) USD 400,000,000 328,227,793 224,617,825 Non-subordinated – Class E USD 17,000,000 (2 ) USD 17,000,000 12,455,209 8,456,451 Non-subordinated – Class F USD 53,000,000 (3 ) USD 53,000,000 41,420,786 Total 382,103,788 233,074,276
Summary of the Corporate Liabilities by Banco BMA SAU	The corporate bonds liabilities recorded by Banco BMA SAU are as follows: Corporate Bonds Original value Residual face 12/31/2023 12/31/2023 Non-subordinated –Series XXXII 1,000,000,000 1,000,000,000 4,988,018 Total 4,988,018

Off Balance Sheet Transactions

Off Balance Sheet Transactions (Tables)	12 Months Ended
	Dec. 31, 2023
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. The composition of the amounts of the main off balance sheet transactions as of December 31, 2023 and 2022, is as follows: Composition 12/31/2023 12/31/2022 Custody of government and private securities and other assets held by third parties 3,487,291,513 2,257,608,251 Preferred and other collaterals received from customers (1) 804,907,126 583,896,569 Securities received guarantee repurchase transactions (see Note 7) 679,456,540 212,163,266 Checks already deposited and pending clearance 109,014,652 52,405,298 Outstanding checks not yet paid 79,104,701 62,104,463 Written-off credits 29,954,761 20,246,250 (1) Related

Capital Management, Corporate_2

Capital Management, Corporate Governance Transparency Policy and Risk Management (Tables)	12 Months Ended
	Dec. 31, 2023
Statement [LineItems]
Summary of Banks's Shareholders	As of December 31, 2023, the Bank’s shareholders are: Full name / corporate name Participating Voting Interest Fideicomiso de Garantía JHB BMA (1) 17.28 19.65 Carballo Delfín Jorge Ezequiel 19.26 20.86 ANSES FGS Law No. 26425 28.80 26.91 Grouped shareholders (Local stock exchanges) 11.43 10.87 Grouped shareholders (Foreign stock exchanges) 23.23 21.71 (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 to Fideicomiso de Garantía JHB BMA, which beneficiaries are his forced heirs.
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 monthly position of December 2023, together with the integration thereof (computable equity) as of the end of such month: Item 12/31/2023 Minimum capital requirements (*) 403,496,688 Computable equity 1,752,831,979 Capital surplus 1,349,335,291 (*) Regarding the maximum limits established by the BCRA for “Financing to the non-financial public sector” measured on a quarterly consolidated basis, in the last quarter of 2023 the Entity observed an excess of 95,724,622. This excess was transferred as an increase in requirement by minimum capital credit risk, without generated a non-compliance of such prudential regulation.
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, 2023, and 2022: Composition 12/31/2023 12/31/2022 Loans and other financing 53,648,800 34,262,639 Loans commitment 2,176,655 2,403,512 Other debt securities at amortized cost 870,824 1,043,200 Other financial assets 595,276 283,507 Other debt securities at fair value through OCI 55,826 90,939 Financial assets delivered as a guarantee 1,174 Total 57,348,555 38,083,797
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, alternative 1 and alternative 2), with the assigned probability of occurrence to each scenario: Key Drivers ECL Scenario Assigned 2024 2025 2026 % % % % GDP growth % Base case 60 (2.03 ) 8.46 1.46 Alternative 1 30 (3.55 ) 6.96 1.04 Alternative 2 10 (4.51 ) 5.04 1.55 Interest rates % Base case 60 106.52 71.00 46.50 Alternative 1 30 129.99 96.50 67.50 Alternative 2 10 140.42 133.19 118.50 CPI % Base case 60 298.10 96.98 55.61 Alternative 1 30 386.28 147.79 90.10 Alternative 2 10 427.33 257.21 150.31
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 12/31/2023 12/31/2022 Weighted PD % Gross Weighted % Gross Performing 1.13 % 96.32 % 1.54 % 97.32 % High grade 0.66 % 88.70 % 0.93 % 89.01 % Standard grade 4.06 % 4.53 % 5.00 % 4.43 % Sub-standard grade 10.39 % 3.09 % 11.58 % 3.88 % Past due but not impaired 46.56 % 2.62 % 29.73 % 1.86 % Impaired 100.00 % 1.06 % 100.00 % 0.82 % 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 are verified to have improved their credit risk indicators and meet the parameters defined for stage 1, through an individual analysis at the date of the study, as long as they have stayed a minimum period of 90 days in Stage 2. 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. • Refinanced customers that have paid at least 20% of the capital owed and also fulfill the rest of the indicators to be considered in Stage 2. 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 20% 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 at least 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, alternative 1 and alternative 2), with the assigned probability of occurrence to each scenario: Key Drivers ECL Scenario Assigned 2024 2025 2026 % % % % GDP growth % Base case 60 (2.03 ) 8.46 1.46 Alternative 1 30 (3.55 ) 6.96 1.04 Alternative 2 10 (4.51 ) 5.04 1.55 Interest rates % Base case 60 106.52 71.00 46.50 Alternative 1 30 129.99 96.50 67.50 Alternative 2 10 140.42 133.19 118.50 CPI % Base case 60 298.10 96.98 55.61 Alternative 1 30 386.28 147.79 90.10 Alternative 2 10 427.33 257.21 150.31 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 2023 and the associated net modification amounted to 4,469,175 and 558,063, 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 2022 and the associated net modification amounted to 5,008,400 and 1,343,724, respectively. 52.1.4 Additional Forward-looking allowances based on expert credit judgment Adjustment for uncertainty about conditions of accessing loans to MIPYMES and Federal Government Securities As of December 31, 2022, the Bank decided to record an additional allowance for based on the estimation of the impact that a change in the current scenario from negative real interest rates, in an accelerating inflationary context, would have on the ECL of the Mipymes portfolio, and as a consequence of the Bank’s Management assessment of 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. Adjustment for expectations of increased risk due to the change in economic policy At the date of these consolidated Financial Statements, Management considered that there is uncertainty about the impacts that could arise from the change in the economic policy, the implementation of a macroeconomic imbalances adjustment program and an inflation stabilization plan. In particular, the temporary negative impact on the quality of the consumer credit portfolio, on the behavior of Mipymes and on the expected recovery of companies with credit-impaired, was analyzed. This impact would come from relative price adjustments, the elimination of subsidies on public services, and/or the presence of positive real interest rates, among other measures, until the stability of certain macroeconomic variables and a recovery of activity levels is achieved. As abovementioned, the Bank decided to record an additional allowance for . 52.1.5 Portfolio quality The table below shows the analysis by aging of performing loans in arrears (in days): Portfolio Type 12/31/2023 Delinquent, performing (in days) 0 to 31 From 32 to From 91 to From 181 to Over 360 Commercial loans 100.0 % 0.0 % 0.0 % 0.0 % 0.0 % Commercial loans comparable to consumer 99.8 % 0.2 % 0.0 % 0.0 % 0.0 % Consumer loans 100.0 % 0.0 % 0.0 % 0.0 % 0.0 % Total 99.9 % 0.1 % 0.0 % 0.0 % 0.0 % 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 %
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 12/31/2023 Collective Individual Collective Individual Loans and other financing 1,371,295,220 406,896,843 64,303,918 24,817,284 19,993,388 1,887,306,653 Non-financial public sector 495,024 4,221,111 451 144 4,716,730 Other financial entities 4,298,968 5,684,295 5,038 9,988,301 Non-financial private sector 1,366,501,228 396,991,437 64,298,429 24,817,284 19,993,244 1,872,601,622 Individuals 615,826,337 31,112,707 26,552,215 3,577 8,891,559 682,386,395 Manufacturing industry 91,426,964 99,014,827 5,693,834 6,908,731 418,257 203,462,613 Agricultural and cattle industry 213,255,400 72,584,852 10,285,791 3,588,047 6,093,281 305,807,371 Services 161,436,165 18,445,575 10,633,902 1,181,039 191,696,681 Commercial activities 192,555,646 78,063,386 7,071,869 2,082,889 2,161,609 281,935,399 Exploration of mines and quarries 26,080,070 29,084,439 456,522 732,588 56,353,619 Financial intermediation 20,373,297 45,100,172 311,487 54,658 65,839,614 Construction activities 24,419,735 20,075,556 2,983,594 420,749 47,899,634 Electricity supply and gas 15,357,487 3,509,923 104,564 12,234,040 3,303 31,209,317 Public administration 5,512,328 198,566 35,242 5,746,136 Water supply and public sanitation 257,799 6,085 959 264,843 1 2 3 12/31/2022 Collective Individual Collective Individual Loans and other financing 1,493,053,099 326,942,915 54,743,452 8,003,761 15,608,256 1,898,351,483 Non-financial public sector 665,202 6,206,929 89 345 6,872,565 Other financial entities 395 2,912,550 2,912,945 Non-financial private sector 1,492,387,502 317,823,436 54,743,363 8,003,761 15,607,911 1,888,565,973 Individuals 856,134,618 9,803,849 37,580,036 8,309,159 911,827,662 Manufacturing Industry 97,108,701 75,593,107 2,326,102 4,139,367 1,256,235 180,423,512 Agricultural and cattle industry 139,725,585 55,690,371 2,491,260 3,864,394 3,950,398 205,722,008 Services 205,155,967 26,634,514 7,854,619 1,093,611 240,738,711 Commercial activities 139,144,991 72,932,533 3,306,987 705,072 216,089,583 Exploration of mines and quarries 6,997,414 22,499,673 65,627 9,910 29,572,624 Financial intermediation 7,724,509 29,670,367 189,820 80,851 37,665,547 Construction activities 30,478,519 24,522,962 573,413 134,875 55,709,769 Electricity supply and gas 1,567,815 476,060 22,719 5,011 2,071,605 Public administration 7,775,336 326,507 62,669 8,164,512 Water supply and public sanitation 574,047 6,273 120 580,440
Summary of Collateral and Other Credit Improvements	The following table shows the amounts of guarantees received for the entire portfolio as of December 31, 2023. Class of financial instrument Maximum Fair value of collateral Total Net exposure Associated Pledges deposits Deferred Mortgage property Pledges on Pledges Other Loans and other financing 1,887,306,653 39,345,965 92,391,460 116,918,998 51,558,415 25,779,473 349,958,595 675,952,906 1,211,353,747 53,648,800 Loans commitment 1,645,749,167 13,676,897 2,342,098 7,448 6,940,203 95,370,445 118,337,091 1,527,412,076 2,176,655 Other financial assets 175,585,670 10,617,129 10,617,129 164,968,541 595,276 Other debt securities at fair value through OCI 291,689,362 291,689,362 55,826 Other debt securities at amortized cost 140,115,960 140,115,960 870,824 Financial assets delivered as a guarantee 5,219,037 5,219,037 1,174 Total 4,145,665,849 53,022,862 92,391,460 119,261,096 51,565,863 32,719,676 455,946,169 804,907,126 3,340,758,723 57,348,555 • 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, 2023. Class of financial instrument Maximum Fair value of collateral Total Net Associated Deferred Mortgage on Pledges on vehicles and Pledges on Other Loans and other financing 19,993,388 555 3,985,105 164,806 557,769 3,216,922 7,925,157 12,068,231 15,513,821 Total 19,993,388 555 3,985,105 164,806 557,769 3,216,922 7,925,157 12,068,231 15,513,821 • Guarantees received for the entire portfolio The following table shows the amounts of guarantees received for the entire portfolio as of December 31, 2022. Class of financial instrument Maximum Fair value of collateral Total Net exposure Associated Pledges Deferred Mortgage real property Pledges on Pledges Other Loans and other financing 1,898,351,483 5,893,066 89,424,023 123,927,242 28,063,859 10,229,714 313,741,673 571,279,577 1,327,071,906 34,262,639 Loans commitment 2,105,872,032 406,807 191,061 20,294 1,172,493 10,826,341 12,616,996 2,093,255,036 2,403,512 Other financial assets 166,688,096 166,688,096 283,507 Other debt securities at amortized cost 1,867,184,144 1,867,184,144 1,043,200 Other debt securities at fair value through OCI 429,468,486 429,468,486 90,939 Total 6,467,564,241 6,299,873 89,424,023 124,118,303 28,084,153 11,402,207 324,568,014 583,896,573 5,883,667,668 38,083,797 • 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 instrument Maximum Fair value of collateral Total Net exposure Associated Deferred Mortgage Pledges on Pledges on Other Loans and other financing 15,608,256 3,376,576 265,709 81,197 1,075,203 4,798,685 10,809,571 10,768,998 Total 15,608,256 3,376,576 265,709 81,197 1,075,203 4,798,685 10,809,571 10,768,998
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 2023 and 2022, which arise from dividing net liquid assets, made up of cash and cash equivalents, by total deposits. 2023 2022 December, 31 109.94 % 93.65 % Average 97.50 % 93.59 % Max 109.94 % 95.25 % Min 92.56 % 92.45 %
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, 2023 and 2022: Item As of December 31, 2023 Matured Remaining terms to maturity Total Up to 1 month Over 1 month and up to 3 Over 3 months and up to 6 months Over 6 months and up to 12 months Over 12 months and up to 24 months Over 24 Non-financial government sector 108 3,150,956 1,417,310 109,219 182,011 210,063 5,069,667 Financial sector 7,775,676 373,548 2,612,404 3,920,838 2,168,224 850,415 17,701,105 Non-financial private sector and foreign residents 15,730,157 989,258,431 375,375,501 352,509,913 388,068,737 327,216,008 335,755,316 2,783,914,063 Total 15,730,265 1,000,185,063 377,166,359 355,231,536 392,171,586 329,594,295 336,605,731 2,806,684,835 Item As of December 31, 2022 Matured Remaining terms to maturity Total Up to 1 month Over 1 month and up to 3 Over 3 months and up to 6 months Over 6 months and up to 12 months Over 12 months and up to 24 months Over 24 months Non-financial government sector 336 4,217,929 1,789,856 323,992 582,295 911,524 538,439 8,364,371 Financial sector 152,957 206,005 1,739,788 633,749 952,101 290,873 3,975,473 Non-financial private sector and foreign residents 10,835,887 817,855,731 226,594,227 275,400,478 348,304,536 372,982,040 472,081,999 2,524,054,898 Total 10,836,223 822,226,617 228,590,088 277,464,258 349,520,580 374,845,665 472,911,311 2,536,394,742
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, 2023 and 2022: Item As of December 31, 2023 Remaining terms to maturity Total Up to 1 month Over 1 month and up to 3 Over 3 Over 6 Over 12 Over 24 Deposits 3,096,512,411 186,285,623 139,588,945 65,882,129 1,310,175 14,738 3,489,594,021 From the non-financial government sector 182,614,696 6,107,881 5,078,026 1,697 193,802,300 From the financial sector 20,185,431 20,185,431 From the non-financial private sector and foreign residents 2,893,712,284 180,177,742 134,510,919 65,882,129 1,308,478 14,738 3,275,606,290 Liabilities at fair value through profit or loss 13,825,475 13,825,475 Derivative instruments 410,723 1,405,243 130,385 891,528 2,837,879 Repo transactions 23,664,841 8 2,378 7,029 23,674,256 Other financial institutions 23,664,841 8 2,378 7,029 23,674,256 Other financial liabilities 352,503,055 1,384,406 1,685,885 2,793,312 4,399,200 12,734,841 375,500,699 Financing received from the Central Bank of Argentina and other financial institutions 9,258,476 3,697,429 2,484,611 2,110,822 2,207,776 62,037 19,821,151 Issued corporate bonds 85,286 14,168,145 41,843,822 5,579,897 61,677,150 Subordinated corporate bonds 10,716,441 10,716,441 21,432,883 344,071,493 386,937,258 Total 3,496,174,981 192,857,995 168,776,790 124,245,083 34,929,931 356,883,109 4,373,867,889 Item As of December 31, 2022 Remaining terms to maturity Total Up to 1 month Over 1 month and up to 3 Over 3 Over 6 Over 12 Over 24 Deposits 3,695,887,040 353,567,988 61,513,880 5,923,453 38,288 114,723 4,117,045,372 From the non-financial government sector 335,668,445 10,541,024 3,175,414 14,004 349,398,887 From the financial sector 5,148,961 5,148,961 From the non-financial private sector and foreign residents 3,355,069,634 343,026,964 58,338,466 5,909,449 38,288 114,723 3,762,497,524 Liabilities at fair value through profit or loss 1,638,088 1,638,088 Derivative instruments 5,339 2,043 7,382 Other financial liabilities 407,237,180 1,327,475 1,205,372 2,293,536 3,816,681 8,815,941 424,696,185 Financing received from the Central Bank of Argentina and other financial institutions 910,500 1,611,404 5,035,125 140,037 7,697,066 Issued corporate bonds 31,060 30,048 62,120 8,560,157 8,683,385 Subordinated corporate bonds 7,316,628 7,316,628 14,633,254 249,547,294 278,813,804 Total 4,105,678,147 356,539,970 75,101,053 15,735,774 27,048,380 258,477,958 4,838,581,282
Summary of Bank's VaR by type of Risks	As of December 31, 2023 and 2022, the Bank’s economic capital by type of risk is as follows: Economic capital (EC – in millions) 12/31/2023 12/31/2022 Interest rate risk 29,487 12,656 Currency exchange rate risk 23,116 10,687 Price risk 15,167 12,362
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 12/31/2023 12/31/2022 Weighted PD % Gross Weighted % Gross Performing 1.13 % 96.32 % 1.54 % 97.32 % High grade 0.66 % 88.70 % 0.93 % 89.01 % Standard grade 4.06 % 4.53 % 5.00 % 4.43 % Sub-standard grade 10.39 % 3.09 % 11.58 % 3.88 % Past due but not impaired 46.56 % 2.62 % 29.73 % 1.86 % Impaired 100.00 % 1.06 % 100.00 % 0.82 % Total 100.00 100.00

Corporate Information - Additio

Corporate Information - Additional Information (Detail) $ in Thousands, $ in Thousands			12 Months Ended
	Nov. 02, 2023	May 18, 2023 USD ($)	Dec. 31, 2023 ARS ($)
Discription Of Corporate Information [Line Items]
Cash transferred		$ 5,218,800
Play Digital SA [Member]
Discription Of Corporate Information [Line Items]
Capital contribution in advance of future share subscription			$ 977,225
Proportion of ownership interest in associate			9.4543%
Comercio Interior SAU [member]
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in associate		100%
Banco Itau Argentina SA [member]
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in associate	100%
Itau Asset Management SA [member]
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in associate	100%
Itau Valores SA [member]
Discription Of Corporate Information [Line Items]
Proportion of ownership interest in associate	100%

Operations of the Bank - Additi

Operations of the Bank - Additional Information (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Misiones Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	$ 45,827,616	$ 66,333,468
Deposits liability related to court deposits	5,213,814	5,031,694
Salta Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	65,930,128	107,468,621
Deposits liability related to court deposits	8,782,304	10,764,824
Jujuy Provincial Government [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	17,780,194	24,217,758
Deposits liability related to court deposits	5,497,367	6,927,266
Banco del Tucuman SA [member]
Discription Of Business And Nature Of Operation [line items]
Deposits liability	42,496,491	108,008,942
Deposits liability related to court deposits	22,563,470	28,845,855
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	$ 2,278,902
Tucumn Provincial Government and the Municipality of Yerba Buena [Member]
Discription Of Business And Nature Of Operation [line items]
Bank granted loans to government		$ 1,632,713

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
	Aug. 31, 2022 ARS ($)	Aug. 16, 2022	Jun. 30, 2022 ARS ($)	Dec. 31, 2023 ARS ($)	Dec. 31, 2022
Basis for preparation of financial statements and applicable accounting standards [line items]
Inflation rate				211.41	94.79
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			$ 276,325,673
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	$ 149,676,564
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
Minimum Average Term [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of participating interest				50%
Macro Fondos SGFCISA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of voting equity interests acquired				80.90%
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				$ 66,496
BMA Asset Management SA [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of voting equity interests acquired				87%
BMA Valores SA [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Percentage of voting equity interests acquired				87%

Basis for the Preparation of _4

Basis for the Preparation of Financial Statements and Applicable Accounting Standards - Summary of Bank Consolidated its Financial Statements (Detail) - shares		12 Months Ended
		Dec. 31, 2023	Dec. 31, 2022
Basis for preparation of financial statements and applicable accounting standards [line items]
Shares issued		639,413,408
Macro Securities SAU [Member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type		Common	Common
Shares issued		12,885,683	12,885,683
Total capital stock		100%	100%
Voting rights		100%	100%
Macro Fiducia SAU [Member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type		Common	Common
Shares issued		47,387,236	47,387,236
Total capital stock		100%	100%
Voting rights		100%	100%
Macro Fondos SGFCISA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Voting rights		80.90%
Macro Fondos SGFCISA [member] | Ordinary shares [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%	100%
Voting rights		100%	100%
Macro Bank Limited [member] | Ordinary shares [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%	100%
Voting rights		100%	100%
Argenpay SAU [Member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type		Common	Common
Shares issued		1,001,200,000	341,200,000
Total capital stock		100%	100%
Voting rights		100%	100%
Fintech SGR (Structured entity) [member] | Ordinary shares [member]
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%
Macro Agro SAU [Member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	[1]	Common
Shares issued	[1]	615,519
Total capital stock	[1]	100%
Voting rights	[1]	100%
Banco BMA SAU [member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	[2]	Common
Shares issued	[2]	729,166,165
Total capital stock	[2]	100%
Voting rights	[2]	100%
Banco BMA SAU [member] | Preference shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	[2]	Preferred
Shares issued	[2]	14,565,089
Total capital stock	[2]	100%
BMA Asset Management SA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Voting rights		87%
BMA Asset Management SA [member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	[2]	Common
Shares issued	[2]	91,950
Total capital stock	[2]	100%
Voting rights	[2]	100%
BMA Valores SA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Voting rights		87%
BMA Valores SA [member] | Ordinary shares [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Type	[2]	Common
Shares issued	[2]	52,419,500
Total capital stock	[2]	100%
Voting rights	[2]	100%
Total non- controlling interests [member] | Fintech SGR (Structured entity) [member] | Ordinary shares [member]
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]Interest acquired in May 2023 (see Note 14).[2]Interest acquired in November 2023 (see Note 14).

Basis for the Preparation of _5

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, 2023	Dec. 31, 2022
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		$ 6,718,211,111	$ 6,508,793,934
Liabilities		4,674,186,061	4,913,674,060
Equity attributable to the owners of the Bank		2,043,559,163	1,594,856,139
Equity attributable to non-controlling interests		465,887	263,735
Banco Macro SA [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		5,850,672,381	6,407,372,878
Liabilities		3,807,113,218	4,812,516,739
Equity attributable to the owners of the Bank		2,043,559,163	1,594,856,139
Macro Bank Limited [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		96,913,028	50,000,623
Liabilities		69,534,634	34,556,345
Equity attributable to the owners of the Bank		27,378,394	15,444,278
Macro Securities SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets	[1]	172,108,267	105,632,053
Liabilities	[1]	114,694,224	72,940,995
Equity attributable to the owners of the Bank	[1]	57,414,043	31,113,783
Macro Fiducia SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		650,856	615,622
Liabilities		47,660	15,338
Equity attributable to the owners of the Bank		603,196	600,284
Argenpay SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		15,211,804	7,893,951
Liabilities		8,272,716	4,976,502
Equity attributable to the owners of the Bank		6,939,088	2,917,449
Fintech SGR [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		16,775,841	16,539,693
Liabilities		16,154,667	16,188,045
Equity attributable to the owners of the Bank		155,287	351,648
Equity attributable to non-controlling interests		465,887	263,735
Macro Agro SAU [Member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		24,091,214
Liabilities		23,317,522
Equity attributable to the owners of the Bank		773,692
Banco BMA SAU [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		879,489,639
Liabilities		667,129,219
Equity attributable to the owners of the Bank		212,360,420
Eliminations [member]
Basis for preparation of financial statements and applicable accounting standards [line items]
Assets		(337,701,919)	(79,260,886)
Liabilities		(32,077,799)	(27,519,904)
Equity attributable to the owners of the Bank		$ (305,624,120)	$ (50,427,442)
[1]Includes the balance amounts of its subsidiary Macro Fondos SGFCISA.

Contingent Transactions - Summa

Contingent Transactions - Summary of Contingent Transactions (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of contingent liabilities [line items]
Less: Allowance for ECL	$ (2,176,655)	$ (2,403,512)
Contingent transactions, total	1,644,238,009	2,104,995,721
Undrawn commitments of credit cards and checking accounts [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	1,384,680,279	2,083,040,564
Guarantees granted [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	185,041,419	22,448,824
Responsibilities for foreign trade operations [member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	40,110,366
Overdraft and unused agreed commitments [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	36,582,600	1,909,845
Gross carrying amount [Member]
Disclosure of contingent liabilities [line items]
Contingent transactions, total	$ 1,646,414,664	$ 2,107,399,233

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, 2023	Dec. 31, 2022
Disclosure of debt securities at fair value through profit or loss [line items]
Debt securities at fair value through profit or loss	$ 1,752,113,837	$ 657,238,645
Local 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	1,713,643,076	637,866,302
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	32,791,255	19,372,343
Foreign 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	5,679,506
Argentine government discount bonds in dual currency - Maturity: 08-30-2024 | Level 1 [member] | Local 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	821,881,169
Argentine government discount bonds in dual currency - Maturity: 04-30-2024 | Level 1 [member] | Local 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	322,820,204
Argentine government discount bonds in dual currency - Maturity: 02-28-2024 | Level 1 [member] | Local 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	241,101,548	35,737,886
Argentine government Treasury bonds tied to the US dollar - Maturity: 04-30-2024 | Level 1 [member] | Local 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	190,164,513	255,881
Argentine government discount bonds in dual currency - Maturity: 06-30-2024 | Level 1 [member] | Local 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	102,371,616
Neuquén government Treasury bills S01 C01 - Maturity: 04-19-2026 | Level 2 [member] | Local 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	9,168,242
Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 10-14-2024 | Level 1 [member] | Local 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	5,985,638
Autonomous City of Buenos Aires bonds 7.5% - Maturity: 06-01-2027 | Level 2 [member] | Local 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	5,238,009	4,677,694
Argentine government US dollar step-up bonds - Maturity: 07-09-2030 | Level 1 [member] | Local 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	2,381,340	1,448,053
Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 11-09-2026 | Level 1 [member] | Local 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	2,365,081	3,924,708
Corporate bonds YPF SA C025 - Maturity: 02-13-2026 | Level 1 [member] | 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	10,228,522
Corporate bonds Pampa Energía SA CL. I - Maturity: 01-24-2027 | Level 2 [member] | 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	3,491,351	1,842,764
Corporate bonds Genneia SA C031 - Maturity: 09-02-2027 | Level 1 [member] | 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	2,930,261	4,140,470
Corporate bonds Transportadora de Gas del Sur SA C002 - Maturity: 05-02-2025 | Level 1 [member] | 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	1,983,861	2,204,865
Corporate bonds YPF SA C39 - Maturity: 07-28-2025 | Level 1 [member] | 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	1,767,458
Corporate bonds Coemision Gemsa and CTR C021 - Maturity: 04-17-2025 | Level 1 [member] | 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	1,740,002
Corporate bonds Telecom Argentina SA C005 - Maturity: 08-06-2025 | Level 1 [member] | 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	1,517,696	215,036
Corporate bonds YPF SA C002 - Maturity: 07-25-2026 | Level 2 [member] | 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	1,279,846
Corporate bonds Capex SA C005 - Maturity: 08-25-2028 | Level 1 [member] | 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	1,169,504
Corporate bonds Telecom Argentina SA C001 - Maturity: 07-18-2026 | Level 1 [member] | 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	1,065,260	861,210
Other [member] | Local 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	10,165,716	591,822,080
Other [member] | 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	5,617,494	$ 10,107,998
US Treasury bills - Maturity: 06-27-2024 | Level 1 [member] | Foreign 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	3,153,777
US Treasury bills - Maturity: 10-31-2024 | Level 1 [member] | Foreign 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	2,331,621
US Treasury bills - Maturity: 08-08-2024 | Level 1 [member] | Foreign 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	$ 194,108

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) $ in Thousands	12 Months Ended
	Dec. 31, 2023 ARS ($) percent
Disclosure of debt securities at fair value through profit or loss [line items]
Nominal amount of hedging instrument | percent	4,555,434
Swap contract [member] | Aeropuertos Argentina [Member]
Disclosure of debt securities at fair value through profit or loss [line items]
Average price of hedging instrument	4
Argentine government Treasury bills in pesos adjusted by CER – Maturity: 05-19-2023 (X19Y3) for a face value of 1,145,882,575 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	$ 1,145,882,575
Argentine government discount bonds in dual currency – Maturity: 07-21-2023 (TDL23) for a face value of 344,498,105 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	344,498,105
Argentine government discount Treasury bills in pesos – Maturity: 05-31-2023 (S31Y3) for a face value of 295,000,000 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	295,000,000
Argentine government discount Treasury bills in pesos – Maturity: 04-28-2023 (S28A3) for a face value of 210,000,000 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	210,000,000
Argentine government discount Treasury bills in pesos – Maturity: 03-31-2023 (S31M3) for a face value of 200,000,000 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	200,000,000
Argentine government Treasury bills in pesos adjusted by CER – Maturity: 06-16-2023 (X16J3) for a face value of 159,305,395 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	159,305,395
Argentine government discount bonds in dual currency – Maturity: 09-29-2023 (TDS23) for a face value of 120,244,752 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	120,244,752
Argentine government Treasury bonds tied to the US dollar - Maturity: 07-31-2023 (T2V3) for a face value of 3,000,000 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	3,000,000
As of December 31, 2023, their notional value amounted to 723,905,521 | Option contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	723,905,521
Argentine government discount bonds in dual currency - Maturity: 08-30-2024 (TDG24) for a face value of 1,033,387,454 | Option contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	1,033,387,454
Argentine government discount bonds in dual currency - Maturity: 04-30-2024 (TDA24) for a face value of 416,431,788 | Option contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	416,431,788
Argentine government Treasury bonds tied to the US dollar 0.40% - Maturity: 04-30-2024 (TV24) for a face value of 237,640,435 | Option contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	237,640,435
Argentine government discount bonds in dual currency - Maturity: 06-30-2024 (TDJ24) for a face value of 113,500,000 | Option contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Notional amount	$ 113,500,000
Level 1 [member] | Corporate bonds YPF SA C025 - Maturity: 02-13-2026 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	02-13-2026
Level 1 [member] | Corporate bonds Genneia SA C031 - Maturity: 09-02-2027 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	09-02-2027
Level 1 [member] | Corporate bonds Transportadora de Gas del Sur SA C002 - Maturity: 05-02-2025 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	05-02-2025
Level 1 [member] | Corporate bonds YPF SA C39 - Maturity: 07-28-2025 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-28-2025
Level 1 [member] | Corporate bonds Coemision Gemsa and CTR C021 - Maturity: 04-17-2025 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-17-2025
Level 1 [member] | Corporate bonds Telecom Argentina SA C005 - Maturity: 08-06-2025 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	08-06-2025
Level 1 [member] | Corporate bonds Capex SA C005 - Maturity: 08-25-2028 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	08-25-2028
Level 1 [member] | Corporate bonds Telecom Argentina SA C001 - Maturity: 07-18-2026 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-18-2026
Level 2 [member] | Corporate bonds Pampa Energía SA CL. I - Maturity: 01-24-2027 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	01-24-2027
Level 2 [member] | Corporate bonds YPF SA C002 - Maturity: 07-25-2026 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-25-2026
Government securities [member] | Level 1 [member] | Argentine government discount bonds in dual currency - Maturity: 08-30-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	08-30-2024
Government securities [member] | Level 1 [member] | Argentine government discount bonds in dual currency - Maturity: 04-30-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-30-2024
Government securities [member] | Level 1 [member] | Argentine government discount bonds in dual currency - Maturity: 02-28-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	02-28-2024
Government securities [member] | Level 1 [member] | Argentine government Treasury bonds tied to the US dollar - Maturity: 04-30-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-30-2024
Government securities [member] | Level 1 [member] | Argentine government discount bonds in dual currency - Maturity: 06-30-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	06-30-2024
Government securities [member] | Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 10-14-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings, interest rate	4.25%
Government securities [member] | Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 10-14-2024 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	10-14-2024
Government securities [member] | Level 1 [member] | Argentine government US dollar step-up bonds - Maturity: 07-09-2030 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	07-09-2030
Government securities [member] | Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 11-09-2026 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	11-09-2026
Government securities [member] | Level 1 [member] | US Treasury bills - Maturity: 06-27-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	06-27-2024
Government securities [member] | Level 1 [member] | US Treasury bills - Maturity: 10-31-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	10-31-2024
Government securities [member] | Level 1 [member] | US Treasury bills - Maturity: 08-08-2024
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	08-08-2024
Government securities [member] | Level 2 [member] | Neuquén government Treasury bills S01 C01 - Maturity: 04-19-2026 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	04-19-2026
Government securities [member] | Level 2 [member] | Autonomous City of Buenos Aires bonds 7.5% - Maturity: 06-01-2027
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings, interest rate	7.50%
Government securities [member] | Level 2 [member] | Autonomous City of Buenos Aires bonds 7.5% - Maturity: 06-01-2027 | Swap contract [member]
Disclosure of debt securities at fair value through profit or loss [line items]
Borrowings maturity	06-01-2027

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, 2023 ARS ($)	Dec. 31, 2023 USD ($)	Dec. 31, 2022 ARS ($)	Dec. 31, 2022 USD ($)
Disclosure of detailed information about financial instruments [line items]
Derivative assets, fair Value	$ 13,143,270		$ 133,591
Derivative liabilities, fair Value	2,837,879		7,382
Derivatives held for trading [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, notional Value	113,653		62,971
Derivative liabilities,notional Value	132,179		985
Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative liabilities,notional Value		$ 132,179		$ 985
Derivatives held for trading [member] | Currency swap contract [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, notional Value		113,653		62,971
At fair value [member] | Derivatives held for trading [member]
Disclosure of detailed information about financial instruments [line items]
Derivative assets, fair Value	13,143,270		133,591
Derivative liabilities, fair Value	$ 2,837,879		$ 7,382
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		2,837,879		7,382
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		$ 13,143,270		$ 133,591

Repo Transactions - Additional

Repo Transactions - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of repo transactions [line items]
Profit generated by the bank through repurchase transactions	$ 196,918,446	$ 41,369,973	$ 51,779,583
Losses generated by the bank through reverse repurchase transactions	13,873,646	3,038,227	$ 1,786,842
Financial assets delivered as guarantee	30,446,725
Financial assets off balance sheet transaction	679,456,540	212,163,266
Repurchase agreements and cash collateral on securities lent	30,446,725
Government Securities [member]
Disclosure of repo transactions [line items]
Reverse repurchase transactions	$ 639,183,710	$ 192,852,624

Other Financial Assets - Summar

Other Financial Assets - Summary Of Composition Of The Other Financial Assets (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other financial assets and non-financial assets [line items]
Composition	$ 201,381,389	$ 180,443,674
Sundry debtors [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	103,795,538	82,226,448
Receivables from other spot sales pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	69,689,064	31,906,396
Private securities [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	26,390,995	14,039,085
Receivables from spot sales of foreign currency pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	1,413,273	49,842,133
Receivables from spot sales of government securities pending settlement [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	93,988	1,521,526
Other [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	593,807	1,191,593
Subtotal [Member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	201,976,665	180,727,181
Allowances [member]
Disclosure of other financial assets and non-financial assets [line items]
Composition	$ (595,276)	$ (283,507)

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, 2023	Dec. 31, 2022
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,887,306,653	$ 1,898,351,483
Less: Allowance for ECL	(53,648,800)	(34,262,639)
Loans and receivables	$ 1,833,657,853	$ 1,864,088,844
Percentage of maximum exposure to credit risk	100%	100%
Percentage of credit quality of loans	100%	100%
Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 438,779,000	$ 339,228,709
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	$ 1,448,527,653	$ 1,559,122,774
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	$ 1,817,958,482	$ 1,847,396,326
Percentage of maximum exposure to credit risk	96.32%	97.32%
Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 413,994,061	$ 334,946,676
Percentage of credit quality of loans	94.35%	98.74%
Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,403,964,421	$ 1,512,449,650
Percentage of credit quality of loans	96.93%	97%
Performing [member] | High grade [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,674,299,494	$ 1,689,602,520
Percentage of maximum exposure to credit risk	88.70%	89.01%
Performing [member] | High grade [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD	0%	0%
Performing [member] | High grade [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 individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 375,163,019	$ 309,384,325
Percentage of credit quality of loans	85.50%	91.20%
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	$ 1,299,136,475	$ 1,380,218,195
Percentage of credit quality of loans	89.69%	88.52%
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]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 85,416,048	$ 84,076,102
Percentage of maximum exposure to credit risk	4.53%	4.43%
Performing [member] | Standard grade [member] | Bottom of range [member]
Disclosure of credit risk exposure [line items]
Range PD	3.51%	3.51%
Performing [member] | Standard grade [member] | Top of range [member]
Disclosure of credit risk exposure [line items]
Range PD	7%	7%
Performing [member] | Standard grade [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 20,526,800	$ 13,296,960
Percentage of credit quality of loans	4.68%	3.92%
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	$ 64,889,248	$ 70,779,142
Percentage of credit quality of loans	4.48%	4.54%
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	$ 18,304,242	$ 12,265,391
Percentage of credit quality of loans	4.17%	3.62%
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	$ 39,938,698	$ 61,452,313
Percentage of credit quality of loans	2.76%	3.94%
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	$ 49,354,783	$ 35,346,901
Percentage of maximum exposure to credit risk	2.62%	1.86%
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	$ 17,720,066
Percentage of credit quality of loans	4.04%
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	$ 31,634,717	$ 35,346,901
Percentage of credit quality of loans	2.18%	2.27%
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	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	99.99%	99.99%
Non-performing (Impaired) [member] | Impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 19,993,388	$ 15,608,256
Percentage of maximum exposure to credit risk	1.06%	0.82%
Range PD	100%	100%
Non-performing (Impaired) [member] | Impaired [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 7,064,873	$ 4,282,033
Percentage of credit quality of loans	1.61%	1.26%
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	$ 12,928,515	$ 11,326,223
Percentage of credit quality of loans	0.89%	0.73%
Range PD	100%	100%
Impairments Stage 1 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,778,192,063	$ 1,819,996,014
Percentage of maximum exposure to credit risk	94.22%	95.87%
Impairments Stage 1 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 406,896,843	$ 326,942,915
Percentage of maximum exposure to credit risk	92.73%	96.38%
Impairments Stage 1 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,371,295,220	$ 1,493,053,099
Percentage of maximum exposure to credit risk	94.67%	95.76%
Impairments Stage 1 [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 1,768,631,793	$ 1,808,202,524
Impairments Stage 1 [member] | Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	406,896,843	326,942,915
Impairments Stage 1 [member] | Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	1,361,734,950	1,481,259,609
Impairments Stage 1 [member] | Performing [member] | High grade [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	1,656,677,021	1,681,921,508
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	370,890,261	305,519,934
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	1,285,786,760	1,376,401,574
Impairments Stage 1 [member] | Performing [member] | Standard grade [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	74,319,390	74,589,458
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	20,525,339	11,345,135
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	53,794,051	63,244,323
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	15,481,243	10,077,846
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	22,154,139	41,613,712
Impairments Stage 1 [member] | Past due but not impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	9,560,270	11,793,490
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	9,560,270	11,793,490
Impairments Stage 2 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 89,121,202	$ 62,747,213
Percentage of maximum exposure to credit risk	4.72%	3.31%
Impairments Stage 2 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 24,817,284	$ 8,003,761
Percentage of maximum exposure to credit risk	5.66%	2.36%
Impairments Stage 2 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 64,303,918	$ 54,743,452
Percentage of maximum exposure to credit risk	4.44%	3.51%
Impairments Stage 2 [member] | Performing [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 49,326,689	$ 39,193,802
Impairments Stage 2 [member] | Performing [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	7,097,218	8,003,761
Impairments Stage 2 [member] | Performing [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	42,229,471	31,190,041
Impairments Stage 2 [member] | Performing [member] | High grade [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	17,622,473	7,681,012
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	4,272,758	3,864,391
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	13,349,715	3,816,621
Impairments Stage 2 [member] | Performing [member] | Standard grade [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	11,096,658	9,486,644
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	1,461	1,951,825
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	11,095,197	7,534,819
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	2,822,999	2,187,545
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	17,784,559	19,838,601
Impairments Stage 2 [member] | Past due but not impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	39,794,513	23,553,411
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	17,720,066
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	22,074,447	23,553,411
Impairments Stage 3 [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 19,993,388	$ 15,608,256
Percentage of maximum exposure to credit risk	1.06%	0.82%
Impairments Stage 3 [member] | Expected credit losses individually assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 7,064,873	$ 4,282,033
Percentage of maximum exposure to credit risk	1.61%	1.26%
Impairments Stage 3 [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 12,928,515	$ 11,326,223
Percentage of maximum exposure to credit risk	0.89%	0.73%
Impairments Stage 3 [member] | Non-performing (Impaired) [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk		$ 15,608,256
Impairments Stage 3 [member] | Non-performing (Impaired) [member] | Impaired [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 19,993,388
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	7,064,873	4,282,033
Impairments Stage 3 [member] | Non-performing (Impaired) [member] | Impaired [member] | Expected credit losses collectively assessed [member]
Disclosure of credit risk exposure [line items]
Maximum exposure to credit risk	$ 12,928,515	$ 11,326,223

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, 2023	Dec. 31, 2022
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,887,306,653	$ 1,898,351,483
Percentage of maximum exposure to credit risk	100%	100%
Percentage of credit quality of loans	100%	100%
Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,778,192,063	$ 1,819,996,014
Percentage of maximum exposure to credit risk	94.22%	95.87%
Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 89,121,202	$ 62,747,213
Percentage of maximum exposure to credit risk	4.72%	3.31%
Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 19,993,388	$ 15,608,256
Percentage of maximum exposure to credit risk	1.06%	0.82%
Performing [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,817,958,482	$ 1,847,396,326
Percentage of maximum exposure to credit risk	96.32%	97.32%
Performing [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,768,631,793	$ 1,808,202,524
Performing [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	49,326,689	39,193,802
Performing [member] | High grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,674,299,494	$ 1,689,602,520
Percentage of maximum exposure to credit risk	88.70%	89.01%
Performing [member] | High grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	0%	0%
Performing [member] | High grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	3.50%	3.50%
Performing [member] | High grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 1,656,677,021	$ 1,681,921,508
Performing [member] | High grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	17,622,473	7,681,012
Performing [member] | Standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 85,416,048	$ 84,076,102
Percentage of maximum exposure to credit risk	4.53%	4.43%
Performing [member] | Standard grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	3.51%	3.51%
Performing [member] | Standard grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	7%	7%
Performing [member] | Standard grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 74,319,390	$ 74,589,458
Performing [member] | Standard grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	11,096,658	9,486,644
Performing [member] | Sub- standard grade [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 58,242,940	$ 73,717,704
Percentage of maximum exposure to credit risk	3.09%	3.88%
Performing [member] | Sub- standard grade [member] | Bottom of range [member]
Disclosure of internal credit grades [line items]
Range PD	7.01%	7.01%
Performing [member] | Sub- standard grade [member] | Top of range [member]
Disclosure of internal credit grades [line items]
Range PD	33%	33%
Performing [member] | Sub- standard grade [member] | Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 37,635,382	$ 51,691,558
Performing [member] | Sub- standard grade [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	20,607,558	22,026,146
Past due but not impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 49,354,783	$ 35,346,901
Percentage of maximum exposure to credit risk	2.62%	1.86%
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	$ 9,560,270	$ 11,793,490
Past due but not impaired [member] | Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	39,794,513	23,553,411
Non-performing (Impaired) [member] | Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk		15,608,256
Non-performing (Impaired) [member] | Impaired [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 19,993,388	$ 15,608,256
Percentage of maximum exposure to credit risk	1.06%	0.82%
Range PD	100%	100%
Non-performing (Impaired) [member] | Impaired [member] | Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Maximum exposure to credit risk	$ 19,993,388

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, 2023	Dec. 31, 2022
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	$ 339,228,709	$ 522,950,004
Gross carrying amount, ending balance	438,779,000	339,228,709
Expected credit loss allowance, beginning balance	6,364,743	23,024,553
Expected credit loss allowance, ending balance	23,797,037	6,364,743
Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	671,010,842	345,567,422
Expected credit loss allowance	20,540,392	4,269,411
Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(179,743,309)	(273,402,689)
Expected credit loss allowance	(2,812,951)	(11,261,086)
Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	45,580,621	15,162,575
Expected credit loss allowance	10,402,212	(1,324,915)
Amount Written Off [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(647,847)
Expected credit loss allowance	(482,865)
Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(436,650,016)	(271,048,603)
Expected credit loss allowance	(10,214,494)	(8,343,220)
Impairments Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	326,942,915	489,589,175
Gross carrying amount, ending balance	406,896,843	326,942,915
Expected credit loss allowance, beginning balance	2,935,963	4,039,465
Expected credit loss allowance, ending balance	4,657,832	2,935,963
Impairments Stage 1 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	649,772,639	342,707,676
Expected credit loss allowance	6,805,503	3,350,170
Impairments Stage 1 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(176,933,446)	(259,247,462)
Expected credit loss allowance	(1,403,611)	(1,856,376)
Impairments Stage 1 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	28,015,918	11,783,851
Expected credit loss allowance	12,242	(216,466)
Impairments Stage 1 [member] | Transfers to Stage one [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		77,630
Expected credit loss allowance		48,467
Impairments Stage 1 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(466,878)
Expected credit loss allowance		(353,824)
Impairments Stage 1 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(420,901,183)	(257,501,077)
Expected credit loss allowance	(3,692,265)	(2,075,473)
Impairments Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	8,003,761	28,728,902
Gross carrying amount, ending balance	24,817,284	8,003,761
Expected credit loss allowance, beginning balance	1,034,229	15,234,993
Expected credit loss allowance, ending balance	13,584,512	1,034,229
Impairments Stage 2 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	21,238,203	2,859,746
Expected credit loss allowance	13,734,889	919,241
Impairments Stage 2 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(10,856,932)
Expected credit loss allowance		(6,696,177)
Impairments Stage 2 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	6,597,883	1,501,434
Expected credit loss allowance	2,519,984	(1,606,792)
Impairments Stage 2 [member] | Transfers to Stage one [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(77,630)
Expected credit loss allowance		(48,467)
Impairments Stage 2 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		(4,989,188)
Expected credit loss allowance		(3,315,561)
Impairments Stage 2 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(11,022,563)	(9,162,571)
Expected credit loss allowance	(3,704,590)	(3,453,008)
Impairments Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	4,282,033	4,631,927
Gross carrying amount, ending balance	7,064,873	4,282,033
Expected credit loss allowance, beginning balance	2,394,551	3,750,095
Expected credit loss allowance, ending balance	5,554,693	2,394,551
Impairments Stage 3 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(2,809,863)	(3,298,295)
Expected credit loss allowance	(1,409,340)	(2,708,533)
Impairments Stage 3 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	10,966,820	1,877,290
Expected credit loss allowance	7,869,986	498,343
Impairments Stage 3 [member] | Transfers to stage three [member]
Disclosure of internal credit grades [line items]
Gross carrying amount		5,456,066
Expected credit loss allowance		3,669,385
Impairments Stage 3 [member] | Amount Written Off [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(647,847)
Expected credit loss allowance	(482,865)
Impairments Stage 3 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(4,726,270)	(4,384,955)
Expected credit loss allowance	$ (2,817,639)	$ (2,814,739)

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, 2023	Dec. 31, 2022
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 140,115,960	$ 1,867,184,144
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	$ 129,130,464	$ 1,862,988,325
Percentage of maximum expose to credit risk	92.16%	99.78%
Corporate Bonds [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 10,320,213	$ 3,235,550
Percentage of maximum expose to credit risk	7.37%	0.17%
Financial Trust [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 665,139	$ 960,269
Percentage of maximum expose to credit risk	0.47%	0.05%
Other private securities [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 144
Percentage of maximum expose to credit risk	0%
Impairments Stage 1 [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 140,115,816	$ 1,867,184,144
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	$ 129,130,464	$ 1,862,988,325
Impairments Stage 1 [member] | Corporate Bonds [Member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	10,320,213	3,235,550
Impairments Stage 1 [member] | Financial Trust [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	665,139	$ 960,269
Impairments Stage 3 [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	144
Impairments Stage 3 [member] | Other private securities [member]
Disclosure Of Impairment Loss Allowances Against Loans Of Other Debt [Line Items]
Maximum exposure to credit risk	$ 144

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, 2023	Dec. 31, 2022
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	$ 1,559,122,774	$ 1,672,753,109
Gross carrying amount, ending balance	1,448,527,653	1,559,122,774
Expected credit loss allowance, beginning balance	27,897,896	35,400,058
Expected credit loss allowance, ending balance	29,851,763	27,897,896
Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	1,348,652,878	924,601,039
Expected credit loss allowance	16,491,307	18,800,723
Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(274,307,995)	(312,901,984)
Expected credit loss allowance	(4,077,021)	(7,410,449)
Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	421,541,738	310,534,770
Expected credit loss allowance	24,940,239	6,331,301
Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(6,586,814)	(8,712,025)
Expected credit loss allowance	(3,368,015)	(5,528,868)
Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,599,894,928)	(1,027,152,135)
Expected credit loss allowance	(32,032,643)	(19,694,869)
Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	1,493,053,099	1,601,779,515
Gross carrying amount, ending balance	1,371,295,220	1,493,053,099
Expected credit loss allowance, beginning balance	13,882,539	17,023,541
Expected credit loss allowance, ending balance	15,297,451	13,882,539
Stage 1 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	1,288,196,204	898,380,301
Expected credit loss allowance	12,741,034	15,875,923
Stage 1 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(264,755,327)	(300,383,490)
Expected credit loss allowance	(1,748,264)	(3,910,181)
Stage 1 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	396,382,311	301,337,667
Expected credit loss allowance	4,045,132	(1,567,582)
Stage 1 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	21,169,524	19,195,129
Expected credit loss allowance	1,889,910	2,170,916
Stage 1 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(41,248,185)	(31,409,433)
Expected credit loss allowance	(902,282)	(661,196)
Stage 1 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(6,764,857)	(11,503,191)
Expected credit loss allowance	(192,467)	(5,457,397)
Stage 1 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(584,285)	(862,520)
Expected credit loss allowance	(52,705)	(51,899)
Stage 1 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,514,153,264)	(983,480,879)
Expected credit loss allowance	(14,365,446)	(9,539,586)
Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	54,743,452	55,595,400
Gross carrying amount, ending balance	64,303,918	54,743,452
Expected credit loss allowance, beginning balance	5,640,910	6,088,536
Expected credit loss allowance, ending balance	4,595,184	5,640,910
Stage 2 [member] | Assets originated or purchased [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	60,456,674	26,220,738
Expected credit loss allowance	3,750,273	2,924,800
Stage 2 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(7,819,751)	(9,477,785)
Expected credit loss allowance	(1,046,286)	(1,134,000)
Stage 2 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	11,865,327	8,307,509
Expected credit loss allowance	3,699,144	2,964,912
Stage 2 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(20,907,154)	(18,802,408)
Expected credit loss allowance	(1,700,132)	(1,847,672)
Stage 2 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	41,506,597	31,958,880
Expected credit loss allowance	1,088,669	980,554
Stage 2 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(3,434,687)	(2,435,405)
Expected credit loss allowance	(540,494)	(434,943)
Stage 2 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,905,495)	(1,609,898)
Expected credit loss allowance	(408,452)	(357,667)
Stage 2 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(70,201,045)	(35,013,579)
Expected credit loss allowance	(5,888,448)	(3,543,610)
Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount, beginning balance	11,326,223	15,378,194
Gross carrying amount, ending balance	12,928,515	11,326,223
Expected credit loss allowance, beginning balance	8,374,447	12,287,981
Expected credit loss allowance, ending balance	9,959,128	8,374,447
Stage 3 [member] | Assets derecognized or repaid [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(1,732,917)	(3,040,709)
Expected credit loss allowance	(1,282,471)	(2,366,268)
Stage 3 [member] | Variations [Member]
Disclosure of internal credit grades [line items]
Gross carrying amount	13,294,100	889,594
Expected credit loss allowance	17,195,963	4,933,971
Stage 3 [member] | Transfers to Stage 1 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(262,370)	(392,721)
Expected credit loss allowance	(189,778)	(323,244)
Stage 3 [member] | Transfers to Stage 2 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(258,412)	(549,447)
Expected credit loss allowance	(186,387)	(319,358)
Stage 3 [member] | Transfers to Stage 3 [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	10,199,544	13,938,596
Expected credit loss allowance	732,961	5,892,340
Stage 3 [member] | Amounts Written Off [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(4,097,034)	(6,239,607)
Expected credit loss allowance	(2,906,858)	(5,119,302)
Stage 3 [member] | Monetary effects [member]
Disclosure of internal credit grades [line items]
Gross carrying amount	(15,540,619)	(8,657,677)
Expected credit loss allowance	$ (11,778,749)	$ (6,611,673)

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, 2023	Dec. 31, 2022
Disclosure of carrying amount [Line Items]
Contractual amount outstanding on loans and other facilities written off by bank	$ 29,954,761	$ 20,246,250
Allowance for expected credit losses	(2,176,655)	(2,403,512)
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	217,090	154,592
Transfer to stage two exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	(12,819,013)	18,041,458
Transfer to stage three exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	1,949	176,509
Expected credit loss allowance	5	788
Government securities [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	55,826	90,939
Other Financial Assets [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	595,276	283,507
Bank Loan [member]
Disclosure of carrying amount [Line Items]
Loan Portfolio Sales Profits	417,637	528,247
Corporate Bonds [Member]
Disclosure of carrying amount [Line Items]
Expected credit losses	11,728	1,726
Financial Trust [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	138	751
Local Government Securities [member]
Disclosure of carrying amount [Line Items]
Expected credit losses	858,814	1,040,723
Undrawn Commitments Of Credit Cards And checking Accounts [Member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	1,465,201	2,261,759
Undrawn Commitments Of Credit Cards And checking Accounts [Member] | Transfer to stage one exposure [Member]
Disclosure of carrying amount [Line Items]
Gross carrying amount	12,817,064	18,217,967
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	(217,095)	155,287
Contingent liability for guarantees [member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	668,613	141,526
Overdraft and unused agreed commitments [member]
Disclosure of carrying amount [Line Items]
Allowance for expected credit losses	$ 42,841	$ 227

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, 2023	Dec. 31, 2022
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	$ 291,689,362	$ 429,468,486
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	$ 291,689,362	$ 429,468,486
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	$ 248,113,739	$ 406,326,814
Percentage of impairment allowances exposures of government securities gross carry forward	85.06%	94.61%
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	$ 248,113,739	$ 406,326,814
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	$ 43,575,623	$ 23,141,672
Percentage of impairment allowances exposures of government securities gross carry forward	14.94%	5.39%
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	$ 43,575,623	$ 23,141,672

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, 2023	Dec. 31, 2022
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	$ 175,585,670	$ 166,688,096
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	$ 175,585,670	$ 166,688,096
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	$ 175,585,670	$ 166,688,096
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	$ 175,585,670	$ 166,688,096

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, 2023	Dec. 31, 2022
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 1,645,749,167	$ 2,105,872,032
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	$ 1,384,680,279	$ 2,083,040,564
Contingent transaction gross of impairment allowance percentage	84.14%	98.92%
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	$ 184,387,622	$ 22,333,880
Contingent transaction gross of impairment allowance percentage	11.20%	1.06%
Responsibilities for foreign trade operations [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	$ 40,110,366
Contingent transaction gross of impairment allowance percentage	2.44%
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	$ 36,570,900	$ 497,588
Contingent transaction gross of impairment allowance percentage	2.22%	0.02%
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	$ 1,635,042,272	$ 2,072,244,245
Contingent transaction gross of impairment allowance percentage	99.35%	98.40%
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	$ 1,374,006,128	$ 2,049,412,777
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	184,387,622	22,333,880
Impairments Stage 1 [member] | Responsibilities for foreign trade operations [member]
Disclosure of Detailed Information About Contingent transaction exposures gross of impairment allowances by stage [Line Items]
Contingent transaction gross of impairment allowance	40,110,366
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	36,538,156	497,588
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	$ 10,704,299	$ 33,623,110
Contingent transaction gross of impairment allowance percentage	0.65%	1.60%
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	$ 10,671,555	$ 33,623,110
Impairments Stage 2 [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	32,744
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	2,596	4,677
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	$ 2,596	$ 4,677

Other Debt Securities - Summary

Other Debt Securities - Summary of Other Debt Securities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
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	$ 291,689,362	$ 429,468,486
Total Other debt securities measured at cost amortized	139,245,136	1,866,140,944
Total Other debt securities	430,934,498	2,295,609,430
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	43,575,623	23,141,672
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	248,113,739	406,326,814
Total Other debt securities measured at cost amortized	95,204,683	153,966,835
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	10,973,486	4,193,342
BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	33,066,967	1,670,281,970
BCRA notes [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		37,698,797
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		138,526,949
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	32,893	1,068,085
Argentine government US dollar bonds 1% - Maturity: 07-09-2029 | 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		112,536
Argentine government discount bills in pesos adjusted by CER - 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		154,488,695
Argentine government Treasury bonds 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		111,578,472
US Treasury bills - Maturity: 01-10-2024 | 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		23,141,672
Province of Río Negro debt securities 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		623,852
Province of Río Negro Treasury bills S02 in 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		619,698
Other BCRA [Member] | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		1,670,281,970
BCRA liquidity notes in pesos - Maturity: 01-04-2023 | BCRA notes [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized		37,698,797
Corporate bonds Vista Energy Argentina SAU C13 - 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		1,625,295
Corporate bonds Vista Oil y Gas Argentina SAU C15 Maturity 01202025 [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		1,499,962
Level 1 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities	288,936,082	429,468,486
Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 02-14-2025 | 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	196,595,700
Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER 3.75% - Maturity: 04-14-2024 | 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	33,259,200
Level 1 [member] | Argentine government Treasury bonds 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 fair value through other comprehensive income	6,667,968
Total Other debt securities measured at cost amortized	35,263,806	125,065,730
Level 1 [member] | Argentine government US dollar step-up bonds - 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	3,757,257	1,620,162
Level 1 [member] | Argentine government Treasury bonds 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 fair value through other comprehensive income	2,597,991
Total Other debt securities measured at cost amortized	13,387,030	26,079,046
Level 1 [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 10-14-2024 | 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	2,200,700
Level 1 [member] | Argentine government US dollar bonds 1% - Maturity: 07-09-2029 | 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	281,643
Level 1 [member] | US Treasury bills - Maturity: 01-18-2024 | 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	25,810,639
Level 1 [member] | US Treasury bills - Maturity: 01-11-2024 | 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	12,111,378
Level 1 [member] | US Treasury bills - Maturity: 01-09-2024 | 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	5,653,606
Level 1 [member] | Discount bonds in pesos 5.83% - Maturity: 12-31-2033 | 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	1,494,782	$ 1,578,509
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-03-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	10,106,040
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-18-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	7,276,350
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-19-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	4,042,417
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-15-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	3,314,782
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-06-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	2,263,753
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-08-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	1,940,360
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-13-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	1,697,815
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-20-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	1,455,270
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-18-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	808,483
Level 1 [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-03-2024 | BCRA bills [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities measured at cost amortized	161,697
Level 1 [member] | Corporate bonds Vista Energy Argentina SAU C20 - Maturity: 07-20-2025 | 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	2,579,153
Level 1 [member] | Corporate bonds Vista Energy Argentina SAU C13 - 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	2,379,207
Level 1 [member] | Corporate bonds MSU SA C06 – Maturity: 11-02-2024 | 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	811,502
Level 2 [member]
Disclosure of other debt securities at fair value through profit or loss [line items]
Total Other debt securities	2,753,280
Level 2 [member] | Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 | 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	2,753,280
Total Other debt securities measured at cost amortized	44,954,504
Level 2 [member] | Province of Río Negro Treasury bills S03 - Maturity: 06-14-2024 | 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	104,561
Level 2 [member] | Corporate bonds Vista Oil y Gas Argentina SAU C15 Maturity 01202025 [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	2,194,824
Level 2 [member] | Corporate bonds Volkswagen Financial Services C010 – Maturity: 10-12-2024 | 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	1,923,729
Level 2 [member] | Fiduciary debt securities Confibono Financial Trust S73 Class A - Maturity: 05-20-2024 | 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	474,426
Level 2 [member] | Corporate bonds SME Liliana SRL Guaranteed S01 – Maturity: 04-18-2025 | 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	420,072
Level 2 [member] | Fiduciary debt securities Secubono Financial Trust S230 Class A - Maturity: 06-28-2024 | 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	77,380
Level 2 [member] | Fiduciary debt securities Moni Mobile Financial Trust S09 Class A - Maturity: 09-16-2024 | 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	55,448
Level 2 [member] | Fiduciary debt securities Supercanal II Financial Trust Class A - Maturity: 03-21-2024 | 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	$ 24,852

Other Debt Securities - Summa_2

Other Debt Securities - Summary of Other Debt Securities (Parenthetical) (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 ARS ($)
Letters of National Estate in pesos adjusted by CER – Maturity: 02-17-2023
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
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
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
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
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
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 C20 - Maturity: 07-20-2025 | 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	07-20-2025
Corporate bonds Vista Energy Argentina SAU C13 - Maturity: 08-08-2024 | 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 y Gas Argentina SAU C15 -Maturity: 01-20-2025 | 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
Corporate bonds Volkswagen Financial Services C010 – Maturity: 10-12-2024 | 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	10-12-2024
Corporate bonds MSU SA C06 – Maturity: 11-02-2024 | 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	11-02-2024
Fiduciary debt securities Confibono Financial Trust S73 Class A - Maturity: 05-20-2024 | 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	05-20-2024
Corporate bonds SME Liliana SRL Guaranteed S01 – Maturity: 04-18-2025 | 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	04-18-2025
Fiduciary debt securities Secubono Financial Trust S230 Class A - Maturity: 06-28-2024 | 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	06-28-2024
Fiduciary debt securities Moni Mobile Financial Trust S09 Class A - Maturity: 09-16-2024 | 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	09-16-2024
Fiduciary debt securities Supercanal II Financial Trust Class A - Maturity: 03-21-2024 | 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	03-21-2024
Foreign Government securities [member] | US Treasury bills - Maturity: 01-18-2024 | 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	01-18-2024
Foreign Government securities [member] | US Treasury bills - Maturity: 01-11-2024 | 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	01-11-2024
Foreign Government securities [member] | US Treasury bills - Maturity: 01-09-2024 | 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	01-09-2024
Foreign Government securities [member] | US Treasury bills - Maturity: 01-10-2024
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	01-10-2024
Local Government Securities [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 02-14-2025 | 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	02-14-2025
Local Government Securities [member] | Argentine government Treasury bonds in pesos adjusted by CER 3.75% - Maturity: 04-14-2024 | 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	04-14-2024
Local Government Securities [member] | Argentine government Treasury bonds in pesos - Maturity: 05-23-2027 | 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	05-23-2027
Local Government Securities [member] | Argentine government US dollar step-up bonds - Maturity: 07-09-2030 | 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] | Argentine government Treasury bonds in pesos - Maturity: 08-23-2025 | 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	08-23-2025
Local Government Securities [member] | Argentine government Treasury bonds in pesos BADLAR x 0.7 - Maturity: 11-23-2027 | 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	11-23-2027
Local Government Securities [member] | Argentine government Treasury bonds in pesos adjusted by CER 4.25% - Maturity: 10-14-2024 | 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	10-14-2024
Local Government Securities [member] | Argentine government US dollar bonds 1% - Maturity: 07-09-2029 | 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	07-09-2029
Local Government Securities [member] | Argentine government discount bills in pesos adjusted by CER - Maturity: 02-17-2023
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	02-17-2023
Local Government Securities [member] | Argentine government Treasury bonds in pesos adjusted by CER - Maturity: 03-25-2023
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	03-25-2023
Local Government Securities [member] | Discount bonds in pesos 5.83% - Maturity: 12-31-2033 | 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	12-31-2033
Local Government Securities [member] | Province of Río Negro Treasury bills S03 - Maturity: 06-14-2024 | 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	06-14-2024
Local Government Securities [member] | Province of Río Negro debt securities 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] | Province of Río Negro Treasury bills S02 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
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-03-2024
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	10-03-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-18-2024
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	11-18-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-19-2024
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	10-19-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-15-2024
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	11-15-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-06-2024
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	08-06-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-08-2024
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
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-13-2024
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	11-13-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 11-20-2024
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	11-20-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 10-18-2024
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	10-18-2024
BCRA bills [member] | BCRA internal bills at benchmark exchange rate - Maturity: 08-03-2024
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	08-03-2024
BCRA notes [member] | BCRA liquidity notes in pesos - Maturity: 01-04-2023
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	01-04-2023

Other Debt Securities - Additio

Other Debt Securities - Additional Information (Detail) - Government Securities [member] - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other debt securities at fair value through other comprehensive income [line items]
Unrealised Gain	$ 32,419,342	$ 1,710,802
Unrealised Loss	$ 3,051,207	$ 2,955,194

Financial Assets Delivered as_3

Financial Assets Delivered as Guarantee - Summary of Financial Assets Delivered as Guarantee (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial assets [line items]
Guaranteed financial assets	$ 132,891,084	$ 95,353,885
For transactions with the BCRA [member]
Disclosure of financial assets [line items]
Guaranteed financial assets	68,117,546	77,305,535
For guarantee deposits [member]
Disclosure of financial assets [line items]
Guaranteed financial assets	34,326,813	$ 18,048,350
For repurchase agreements [Member]
Disclosure of financial assets [line items]
Guaranteed financial assets	$ 30,446,725

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, 2023	Dec. 31, 2022
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity instruments at fair value through profit or loss	$ 3,213,841	$ 2,614,136
TOTAL EQUITY INSTRUMENTS	3,213,841	2,614,136
Local [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity instruments at fair value through profit or loss	2,869,833	2,117,754
Foreign [member]
Disclosure of equity instruments at fair value through profit or loss [line items]
Equity instruments at fair value through profit or loss	344,008	496,382
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	1,303	230,000
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		19,718
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		106,082
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		89,156
Cedear Bioceres Crop Solutions 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		11,126
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		67,049
Cedear Unitedhealth Group 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		8,144
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	2,077,832	2,133,089
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	1,669,450	1,440,372
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	242,424	272,678
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	39,182	60,983
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	37,638	66,301
Level 3 [member] | Mercado a Término 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	44,978
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	15,290	45,173
Level 3 [member] | Acindar 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	1,445
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	26,122	17,582
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	1,136,009	481,047
Level 1 [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	814,957
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	3,166	2,247
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	146,084	65,260
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	125,423	45,811
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	40,694	58,498
Level 1 [member] | Cedear Thermo Fisher Scientific 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	$ 5,685	$ 7,956

Equity Instruments at Fair Va_4

Equity Instruments at Fair Value Through Profit or Loss. Prisma Medios De Pago Sa - Additional Information (Detail) $ 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 nominal annual rate		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%
Percentage of nominal annual rate		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, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
FINANCIAL ASSETS
Cash and deposits in banks	$ 1,384,477,811	$ 2,335,331,915	$ 1,880,049,576	$ 2,413,599,952
Debt securities at fair value through profit or loss	1,752,113,837	657,238,645
Derivative financial instruments	13,143,270	133,591
Repo transactions	615,582,382	192,852,624
Other financial assets	201,381,389	180,443,674
Other debt securities	430,934,498	2,295,609,430
Financial assets delivered as guarantee	132,891,084	95,353,885
Equity instruments at fair value through profit or loss	3,213,841	2,614,136
FINANCIAL LIABILITIES
Deposits	3,162,954,509	3,686,410,583
Liabilities at fair value through profit or loss	13,825,475	1,638,088
Derivative financial instruments	2,837,879	7,382
Repo transactions	23,601,328	0
Other financial liabilities	374,491,943	420,684,684
Financing received from Central Bank and other financial institutions	19,821,151	7,697,066
Issued corporate bonds	61,677,150	8,683,385
Subordinated corporate bonds	386,937,258	278,813,804
Total financial liabilities	4,373,867,889	4,838,581,282
Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Other financial liabilities	374,491,943	420,684,684
Financing received from Central Bank and other financial institutions	19,799,011	7,627,436
Issued corporate bonds	58,864,013	8,456,451
Subordinated corporate bonds	328,227,793	224,617,825
Total financial liabilities	4,175,224,698	4,695,345,662
Financial liabilities mandatorily measured at fair value through profit or loss [member]
FINANCIAL LIABILITIES
Liabilities at fair value through profit or loss	13,825,475	1,638,088
Derivative financial instruments	2,837,879	7,382
Total financial liabilities	16,663,354	1,645,470
Amortized cost [member]
FINANCIAL ASSETS
Other financial assets	174,990,394	166,404,589
Other debt securities	139,245,136	1,866,140,944
Financial assets delivered as guarantee	107,662,222	95,353,885
Total financial assets	4,074,243,082	4,963,637,430
Fair value with changes in other comprehensive income [member]
FINANCIAL ASSETS
Other debt securities	291,689,362	429,468,486
Total financial assets	291,689,362	429,468,486
Fair value with changes in P/L obligatory measure [member]
FINANCIAL ASSETS
Debt securities at fair value through profit or loss	1,752,113,837	657,238,645
Derivative financial instruments	13,143,270	133,591
Other financial assets	26,390,995	14,039,085
Financial assets delivered as guarantee	25,228,862
Equity instruments at fair value through profit or loss	3,213,841	2,614,136
Total financial assets	1,820,090,805	674,025,457
From the non-financial government sector [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	187,100,670	342,399,722
From the financial sector [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	20,185,431	5,148,961
From the non-financial private sector and foreign residents - Checking accounts [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	509,621,461	495,523,560
From the non-financial private sector and foreign residents - Savings accounts [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	1,430,030,343	1,307,102,600
From the non-financial private sector and foreign residents - Time deposits and investment accounts [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	1,048,237,134	1,771,977,942
From the non-financial private sector and foreign residents - Other [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Deposits	175,065,571	111,806,481
Other financial entities [member] | Financial liabilities at amortised cost, category [member]
FINANCIAL LIABILITIES
Repo transactions	23,601,328
Cash [member | Amortized cost [member]
FINANCIAL ASSETS
Cash and deposits in banks	397,357,431	85,987,793
Financial institutions [member] | Amortized cost [member]
FINANCIAL ASSETS
Cash and deposits in banks	805,691,627	692,771,013
Other [member] | Amortized cost [member]
FINANCIAL ASSETS
Cash and deposits in banks	56,037	37,738
BCRA [member] | Amortized cost [member]
FINANCIAL ASSETS
Repo transactions	615,582,382	192,852,624
To the non-financial government sector [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	4,715,710	6,872,050
Other financial institutions [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	9,965,075	2,887,593
To the non-financial private sector and foreign residents - Overdrafts [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	287,899,182	153,368,437
To the non-financial private sector and foreign residents - Documents [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	338,338,841	254,649,736
To the non-financial private sector and foreign residents - Mortgage loans [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	165,128,338	192,779,725
To the non-financial private sector and foreign residents - Pledge loans [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	28,127,344	29,836,828
To the non-financial private sector and foreign residents - Personal loans [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	238,271,939	443,848,226
To the non-financial private sector and foreign residents - Credit cards [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	484,769,569	594,100,838
To the non-financial private sector and foreign residents - Financial leases [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	9,488,598	4,318,607
To the non-financial private sector and foreign residents - Other [member] | Amortized cost [member]
FINANCIAL ASSETS
Loans and other financing	266,953,257	181,426,804
Level 1 [member]
FINANCIAL ASSETS
Debt securities at fair value through profit or loss	1,731,451,370	643,243,336
Derivative financial instruments	656	59,768
Repo transactions	615,582,382	192,852,627
Other financial assets	26,327,594	13,885,203
Other debt securities	288,936,082	429,468,486
Financial assets delivered as guarantee	25,228,862
Equity instruments at fair value through profit or loss	1,136,009	481,047
Total financial assets	2,073,080,573	1,087,137,840
FINANCIAL LIABILITIES
Liabilities at fair value through profit or loss	13,825,475	1,638,088
Derivative financial instruments	40,390	7,382
Other financial liabilities	362,362,512	407,263,472
Total financial liabilities	13,865,865	1,645,470
Level 2 [member]
FINANCIAL ASSETS
Debt securities at fair value through profit or loss	20,655,451	10,782,004
Derivative financial instruments	13,142,614	73,823
Other debt securities	2,753,280
Total financial assets	36,551,345	10,855,827
FINANCIAL LIABILITIES
Derivative financial instruments	2,797,489
Other financial liabilities	11,631,954	13,614,443
Total financial liabilities	2,797,489
Level 3 [member]
FINANCIAL ASSETS
Debt securities at fair value through profit or loss	7,016	3,213,305
Other financial assets	63,401	153,882
Equity instruments at fair value through profit or loss	2,077,832	2,133,089
Total financial assets	$ 2,148,249	$ 5,500,276

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] - Equity instruments at fair value through profit or loss [member] - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	$ 2,133,089	$ 12,811,441
Transfers from level 3	(140,628)
Profit and loss	2,250,161	11,198
Recognition and derecognition	25,082	(7,810,219)
Monetary effects	(2,189,872)	(2,879,331)
Amount at end of the fiscal year	2,077,832	2,133,089
Debt securities [member]
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	3,213,305	6,774,234
Profit and loss	2,331,940	2,277,140
Recognition and derecognition	(3,455,281)	(2,497,377)
Monetary effects	(2,082,948)	(3,340,692)
Amount at end of the fiscal year	7,016	3,213,305
Other Financial Assets1 [member]
Disclosure Of Fair Value Measurement Of Financial Assets And Liabilities Disaggregated By Valuation Technique [line items]
Amount at the beginning	153,882	188,174
Profit and loss	37,262	15,770
Recognition and derecognition		65,586
Monetary effects	(127,743)	(115,648)
Amount at end of the fiscal year	$ 63,401	$ 153,882

Fair Value Quantitative and Q_5

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, 2023	Dec. 31, 2022	Dec. 31, 2021
FINANCIAL ASSETS
Cash and deposits in banks	$ 1,203,105,095	$ 778,796,544	$ 1,045,370,900
Repo transactions	615,582,382	192,852,624
Other financial assets	174,990,394	166,404,589
Loans and other financing	1,833,657,853	1,864,088,844
Other debt securities	139,245,136	1,866,140,944
Financial assets delivered as guarantee	107,662,222	95,353,885
Financial assets	4,074,243,082	4,963,637,430
Financial liabilities
Deposits	3,370,240,610	4,033,959,266
Repo transactions	23,601,328
Other financial liabilities	374,491,943	420,684,684
Financing received from the BCRA and other financial institutions	19,799,011	7,627,436
Issued corporate bonds	58,864,013	8,456,451
Subordinated corporate bonds	328,227,793	224,617,825
Financial liabilities	4,175,224,698	4,695,345,662
Level 1 [member]
FINANCIAL ASSETS
Cash and deposits in banks	1,203,105,095	778,796,552
Repo transactions	615,582,382	192,852,627
Other financial assets	174,990,394	166,404,589
Other debt securities	92,032,365	1,593,543,746
Financial assets delivered as guarantee	107,662,222	95,353,886
Financial assets	2,193,372,458	2,826,951,400
Financial liabilities
Deposits	2,091,506,221	2,021,273,290
Repo transactions	23,601,328
Other financial liabilities	362,362,512	407,263,472
Financing received from the BCRA and other financial institutions	7,807,601	7,418,200
Financial liabilities	2,485,277,662	2,435,954,962
Level 2 [member]
FINANCIAL ASSETS
Other debt securities	55,565,564	257,439,650
Financial assets	55,565,564	257,439,650
Financial liabilities
Other financial liabilities	11,631,954	13,614,443
Financing received from the BCRA and other financial institutions	6,142,257	161,817
Issued corporate bonds	59,650,007	8,216,649
Subordinated corporate bonds	277,875,886	183,155,754
Financial liabilities	355,300,104	205,148,663
Level 3 [member]
FINANCIAL ASSETS
Loans and other financing	1,612,236,333	1,625,360,056
Other debt securities		299,898
Financial assets	1,612,236,333	1,625,659,954
Financial liabilities
Deposits	1,280,298,042	2,009,393,334
Financial liabilities	1,280,298,042	2,009,393,334
At fair value [member]
FINANCIAL ASSETS
Cash and deposits in banks	1,203,105,095	778,796,552
Repo transactions	615,582,382	192,852,627
Other financial assets	174,990,394	166,404,589
Loans and other financing	1,612,236,333	1,625,360,056
Other debt securities	147,597,929	1,851,283,294
Financial assets delivered as guarantee	107,662,222	95,353,886
Financial assets	3,861,174,355	4,710,051,004
Financial liabilities
Deposits	3,371,804,263	4,030,666,624
Repo transactions	23,601,328
Other financial liabilities	373,994,466	420,877,915
Financing received from the BCRA and other financial institutions	13,949,858	7,580,017
Issued corporate bonds	59,650,007	8,216,649
Subordinated corporate bonds	277,875,886	183,155,754
Financial liabilities	$ 4,120,875,808	$ 4,650,496,959

Business Combinations - Summary

Business Combinations - Summary of fair value of Identifiable assets acquired and liabilities assumed (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about business combination [line items]
Financial assets delivered as guarantee	$ 132,891,084	$ 95,353,885
Banco BMA SAU [Member]
Disclosure of detailed information about business combination [line items]
Cash and deposits in banks	160,975,229
Debt securities at fair value through profit or loss	51,232,686
Derivative financial instruments	22,198,599
Repo transactions	255,552,986
Other financial assets	16,610,423
Loans and other financing	290,578,416
Other debt securities	68,697,853
Financial assets delivered as guarantee	40,705,395
Current income tax assets	203,976
Equity instruments at fair value through profit or loss	190,362
Investments in associates and joint arrangements	9,599,589
Property, plant and equipment	37,443,475
Intangible assets	21,298,818
Deferred income tax assets	18,763,919
Other non-financial assets	7,400,772
Non-current assets held for sale	12,974,758
Assets recognized as of acquisition date	1,014,427,256
Deposits	675,034,941
Liabilities at fair value through profit or loss	20,346,543
Derivative financial instruments	8,578,570
Other financial liabilities	19,082,094
Financing received from the Central Bank of Argentina and other financial institutions	10,666,322
Issued corporate bonds	5,920,878
Current income tax liabilities	20,058,160
Provisions	2,983,960
Deferred income tax liabilities	17,707,310
Other non-financial liabilities	54,821,380
Liabilities recognized as of acquisition date	835,200,158
Net assets acquired at fair value	179,227,098
Macro Agro SAU [Member]
Disclosure of detailed information about business combination [line items]
Cash and deposits in banks	47,782
Debt securities at fair value through profit or loss	986,466
Other financial assets	7,393,142
Loans and other financing	138,047
Financial assets delivered as guarantee	1,899,588
Property, plant and equipment	133,492
Intangible assets	29,675
Other non-financial assets	109,667
Assets recognized as of acquisition date	10,737,859
Other financial liabilities	7,325,831
Current income tax liabilities	124,492
Provisions	20,666
Deferred income tax liabilities	147,107
Other non-financial liabilities	2,036,240
Liabilities recognized as of acquisition date	9,654,336
Net assets acquired at fair value	$ 1,083,523

Business Combinations - Additio

Business Combinations - Additional Information (Detail) $ in Thousands				2 Months Ended	12 Months Ended
	Sep. 29, 2023 USD ($)	Sep. 29, 2023 ARS ($)	May 18, 2023 USD ($)	Dec. 31, 2023 ARS ($)	Dec. 31, 2023 ARS ($)	Nov. 03, 2023 USD ($)	Nov. 02, 2023 shares	Aug. 23, 2023
Disclosure of detailed information about business combination [line items]
Cash transferred on acquisition			$ 5,218,800,000
Banco Itau Argentina SA iItau Asset Management SA And Itau Valores SA [Member]
Disclosure of detailed information about business combination [line items]
Cash transferred on acquisition						$ 50,000,000,000
Profit of acquiree since acquisition date				$ 31,910,373
Proforma net income loss combined					$ 593,275,103
Gain recognized in bargain transaction					156,768,122
Intangible core deposit recognized at acquisition				5,184,785	5,184,785
Macro Agro SAU [Member]
Disclosure of detailed information about business combination [line items]
Goodwill recognised as of acquisition date				339,958	339,958
Business combination percentage of ownership interests acquired			100%
Acquisition date fair value of consideration transferred			$ 5,218,800,000
Percentage of dividend rights assignable or assigned			100%
Liabilities discounted to present value			$ 2,973,375,000
Dividend received classified as investing activities		$ 440,000
Decrease in consideration payable to acquiree	$ 558,651,700
Instalment amount term within which the same shall be settled			15 days
Banco Macro SA [member] | Banco Itau Argentina SA iItau Asset Management SA And Itau Valores SA [Member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired								100%
Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							100%
Banco Itau Argentina SA [member] | Itau Asset Management SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							87%
Shares in entity held by entity or by its subsidiaries or associates | shares							80,000
Banco Itau Argentina SA [member] | Itau Valores SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							87%
Shares in entity held by entity or by its subsidiaries or associates | shares							45,604,965
Interest Income [member] | Banco Itau Argentina SA iItau Asset Management SA And Itau Valores SA [Member]
Disclosure of detailed information about business combination [line items]
Revenue of acquiree since acquistion date				73,462,184
Business acquistion combined proforma revenue					2,827,353,743
Commission Income [member] | Banco Itau Argentina SA iItau Asset Management SA And Itau Valores SA [Member]
Disclosure of detailed information about business combination [line items]
Revenue of acquiree since acquistion date				$ 4,006,913
Business acquistion combined proforma revenue					$ 263,605,335
ITAU Uni Banco SA [member] | Itau Asset Management SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							13%
Shares in entity held by entity or by its subsidiaries or associates | shares							11,950
ITAU Uni Banco SA [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							98.99573%
Itau BBA SA [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							1.00427%
Shares in entity held by entity or by its subsidiaries or associates | shares							7,469,046
ITAU Consultoria De Valores Mobilarios e Participacoes SA [Member] | Itau Valores SA [member]
Disclosure of detailed information about business combination [line items]
Business combination percentage of ownership interests acquired							13%
Shares in entity held by entity or by its subsidiaries or associates | shares							6,814,535
Ordinary shares [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Shares in entity held by entity or by its subsidiaries or associates | shares							729,166,165
Ordinary shares [member] | ITAU Uni Banco SA [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Shares in entity held by entity or by its subsidiaries or associates | shares							721,697,119
Preference shares [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Shares in entity held by entity or by its subsidiaries or associates | shares							14,565,089
Preference shares [member] | ITAU Uni Banco SA [member] | Banco Itau Argentina SA [member]
Disclosure of detailed information about business combination [line items]
Shares in entity held by entity or by its subsidiaries or associates | shares							14,565,089

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
		Dec. 31, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of associates [line items]
Profit (Loss) for the fiscal year		$ 587,675,141		$ 126,972,326		$ 138,749,520
Macro Warrants SA [member]
Disclosure of associates [line items]
Proportional Bank's interest		5%
Financial position		$ 11,581		17,327
Profit (Loss) for the fiscal year		$ (5,746)	[1]	(5,048)	[2]
Play Digital SA [Member]
Disclosure of associates [line items]
Proportional Bank's interest		9.4543%
Financial position		$ 747,460		1,317,126
Profit (Loss) for the fiscal year		$ (1,521,734)	[1]	$ (1,289,561)	[2]
Alianza SGR [Member]
Disclosure of associates [line items]
Proportional Bank's interest		24.98%
Financial position		$ 3,010
Profit (Loss) for the fiscal year	[1]	$ (88,831)
[1]The existence of significant influence is evidenced by the representation the Bank has in the Board of Directors of this associate.[2]This associate’s accounting information as of September 30, 2023, has been used to measure the investment. Additionally, significant transactions conducted or events that occurred between October 1, 2023 and December 31, 2023, have been considered.

Investments in Associates and_4

Investments in Associates and Joint Arrangements - Summarized Financial Information on the Bank's Investment (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of joint ventures [line items]
Net Income for the fiscal year	$ 587,675,141	$ 126,972,326	$ 138,749,520
Banco Macro SA Bizland SAU Union Transitoria [Member]
Disclosure of joint ventures [line items]
Proportional Bank's interest	50%
Financial position	$ 828,510	2,001,551
Net Income for the fiscal year	$ 514,407	1,005,610
Finova SA [Member]
Disclosure of joint ventures [line items]
Proportional Bank's interest	50%
Financial position	$ 94,550	219,021
Net Income for the fiscal year	$ (124,470)	$ (39,119)

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, 2023	Dec. 31, 2022
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 317,211,464
Ending balance	356,787,386	$ 317,211,464
Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	261,181,937
Ending balance	284,676,311	261,181,937
Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	22,697,333
Ending balance	25,552,560	22,697,333
Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	19,095,639
Ending balance	24,452,307	19,095,639
Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,848,370
Ending balance	3,263,647	1,848,370
Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,559
Ending balance	75,960	1,559
Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,037,144
Ending balance	8,546,667	4,037,144
Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	8,349,482
Ending balance	8,156,799	8,349,482
Right of use furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Ending balance	2,063,135
Cost [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	447,629,982	428,521,509
Increases	29,798,285	22,219,172
Acquisitions through business combination	91,983,870
Decreases	9,507,855	1,252,260
Transfers	(1,023,238)	(1,868,943)
Difference for conversion	98,593	10,504
Ending balance		447,629,982
Cost [member] | Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 296,471,464	$ 290,736,623
Total life estimated in years	50 years	50 years
Increases	$ 1,698,607	$ 1,854,495
Acquisitions through business combination	37,387,065
Decreases	169,694	380,457
Transfers	1,333,037	4,260,803
Ending balance		296,471,464
Cost [member] | Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 46,034,760	$ 40,106,711
Total life estimated in years	10 years	10 years
Increases	$ 1,636,743	$ 1,288,068
Acquisitions through business combination	10,349,070
Decreases	146,844	5,163
Transfers	1,790,289	4,645,706
Difference for conversion	497	(562)
Ending balance		46,034,760
Cost [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 66,838,838	$ 57,044,080
Total life estimated in years	5 years	5 years
Increases	$ 8,754,727	$ 6,536,319
Acquisitions through business combination	28,867,455
Decreases	6,865,320	17,433
Transfers	358,865	3,276,434
Difference for conversion	31,688	(562)
Ending balance		66,838,838
Cost [member] | Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 8,952,891	$ 8,105,932
Total life estimated in years	5 years	5 years
Increases	$ 2,639,490	$ 1,401,175
Acquisitions through business combination	355,138
Decreases	826,096	549,642
Transfers	(9,130)	(28,674)
Difference for conversion	11,224	24,100
Ending balance		8,952,891
Cost [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 2,580	$ 5,414
Total life estimated in years	3 years	3 years
Increases	$ 17,939
Acquisitions through business combination	7,462,091
Decreases	464
Difference for conversion	15,286	$ (2,834)
Ending balance		2,580
Cost [member] | Work in progress [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	4,037,144	9,621,931
Increases	8,985,716	8,438,425
Acquisitions through business combination	72,307
Decreases	47,874
Transfers	(4,500,626)	(14,023,212)
Ending balance		4,037,144
Cost [member] | Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	$ 25,292,305	$ 22,900,818
Total life estimated in years	5 years	5 years
Increases	$ 3,573,457	$ 2,700,690
Acquisitions through business combination	7,490,744
Decreases	1,451,563	299,565
Transfers	4,327
Difference for conversion	$ 39,898	(9,638)
Ending balance		25,292,305
Cost [member] | Right of use furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Total life estimated in years	5 years
Increases	$ 2,491,606
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	130,418,518	107,798,150
Decreases	8,391,208	628,846
Depreciation	27,361,747	23,506,619
Transfers	(134,379)	(251,484)
Difference for conversion	61,717	(5,921)
Ending balance	202,192,251	130,418,518
Accumulated depreciation and amortisation [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	183,294,374
Ending balance		183,294,374
Accumulated depreciation and amortisation [member] | Real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	35,289,527	29,224,299
Decreases	27,456	65,389
Depreciation	7,936,570	6,375,157
Transfers	(143,510)	(244,540)
Ending balance	52,044,168	35,289,527
Accumulated depreciation and amortisation [member] | Real property [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	44,278,564
Ending balance		44,278,564
Accumulated depreciation and amortisation [member] | Furniture and facilities [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	23,337,427	19,758,774
Decreases	147,250	1,679
Depreciation	4,123,432	3,580,774
Transfers	1,852	14
Difference for conversion	68	(456)
Ending balance	34,111,955	23,337,427
Accumulated depreciation and amortisation [member] | Furniture and facilities [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	30,133,853
Ending balance		30,133,853
Accumulated depreciation and amortisation [member] | Machinery and equipment [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	47,743,199	39,382,638
Decreases	6,865,377	16,703
Depreciation	9,247,787	8,383,468
Transfers	1,218	(4,781)
Difference for conversion	4,591	(1,423)
Ending balance	73,533,946	47,743,199
Accumulated depreciation and amortisation [member] | Machinery and equipment [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	71,145,727
Ending balance		71,145,727
Accumulated depreciation and amortisation [member] | Vehicles [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	7,104,521	6,646,687
Decreases	669,916	359,190
Depreciation	1,054,300	819,156
Transfers	6,751	(2,177)
Difference for conversion	3,033	45
Ending balance	7,859,870	7,104,521
Accumulated depreciation and amortisation [member] | Vehicles [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	7,465,702
Ending balance		7,465,702
Accumulated depreciation and amortisation [member] | Other [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	1,021	2,580
Decreases	464
Depreciation	2,015	1,738
Difference for conversion	1,519	(3,297)
Ending balance	7,421,472	1,021
Accumulated depreciation and amortisation [member] | Other [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	7,418,402
Ending balance		7,418,402
Accumulated depreciation and amortisation [member] | Right of use real property [member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	16,942,823	12,783,172
Decreases	680,745	185,885
Depreciation	4,569,172	4,346,326
Transfers	(690)
Difference for conversion	52,506	(790)
Ending balance	26,792,369	16,942,823
Accumulated depreciation and amortisation [member] | Right of use real property [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Beginning balance	22,852,126
Ending balance		$ 22,852,126
Accumulated depreciation and amortisation [member] | Right of use furniture [Member]
Disclosure of detailed information about property, plant and equipment [line items]
Depreciation	428,471
Ending balance	$ 428,471

Investment Properties - Summary

Investment Properties - Summary of Changes in Investment Property (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about investment property [line items]
Beginning balance	$ 27,061,153
Ending balance	29,014,856	$ 27,061,153
Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	1,048,379
Ending balance	1,021,700	1,048,379
Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	26,012,774
Ending balance	27,993,156	26,012,774
Cost [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	28,116,469	5,670,193
Increases	1,629,110	31,071,124
Decrease	383,603	81,960
Transfers	1,282,420	(8,542,875)
Exchange differences	662	(13)
Ending balance		28,116,469
Cost [member] | Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	$ 1,235,102	$ 1,401,299
Total life estimated in years	50 years	50 years
Increases		$ 3,602
Transfers	$ (1)	(169,799)
Ending balance		1,235,102
Cost [member] | Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	$ 26,881,367	$ 4,268,894
Total life estimated in years	50 years	50 years
Increases	$ 1,629,110	$ 31,067,522
Decrease	383,603	81,960
Transfers	1,282,421	(8,373,076)
Exchange differences	662	(13)
Ending balance		26,881,367
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	1,055,316	394,527
Decrease	235,097	7,155
Depreciation for the fiscal year	586,565	565,997
Transfers	223,418	101,947
Ending balance	1,630,202	1,055,316
Accumulated depreciation and amortisation [member] | Leased properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	186,723	50,624
Depreciation for the fiscal year	23,135	16,402
Transfers	3,543	119,697
Ending balance	213,401	186,723
Accumulated depreciation and amortisation [member] | Other investment properties [member]
Disclosure of detailed information about investment property [line items]
Beginning balance	868,593	343,903
Decrease	235,097	7,155
Depreciation for the fiscal year	563,430	549,595
Transfers	219,875	(17,750)
Ending balance	$ 1,416,801	$ 868,593

Intangible Assets - Summary of

Intangible Assets - Summary of Changes in Intangible Assets (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 54,308,754
Ending balance	75,170,628	$ 54,308,754
Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	10,418,151
Ending balance	13,596,860	10,418,151
Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	43,890,603
Ending balance	61,573,768	43,890,603
Cost [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	155,792,177	129,048,816
Increases	29,418,578	26,816,039
Acquisitions through business combination	54,405,760
Decrease	753,032	104,553
Transfer	(5,652)	31,875
Ending balance		155,792,177
Cost [member] | Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 34,758,597	$ 30,393,599
Total life estimated in years	5 years	5 years
Increases	$ 4,225,829	$ 4,084,757
Acquisitions through business combination	5,184,932
Transfer	(464)	280,241
Ending balance		34,758,597
Cost [member] | Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 121,033,580	$ 98,655,217
Total life estimated in years	5 years	5 years
Increases	$ 25,192,749	$ 22,731,282
Acquisitions through business combination	49,220,828
Decrease	753,032	104,553
Transfer	(5,188)	(248,366)
Ending balance		121,033,580
Accumulated depreciation and amortisation [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	101,483,423	78,068,369
Decrease	18,781	4,090
Transfer	54	6,367
Depreciation for the fiscal year	30,150,454	23,412,777
Ending balance	163,687,203	101,483,423
Accumulated depreciation and amortisation [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	133,555,476
Ending balance		133,555,476
Accumulated depreciation and amortisation [member] | Licences [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	24,340,446	18,592,344
Transfer	(1,045)	10,512
Depreciation for the fiscal year	6,232,486	5,737,590
Ending balance	30,572,034	24,340,446
Accumulated depreciation and amortisation [member] | Licences [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	24,340,593
Ending balance		24,340,593
Accumulated depreciation and amortisation [member] | Other intangible assets [member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	77,142,977	59,476,025
Decrease	18,781	4,090
Transfer	1,099	(4,145)
Depreciation for the fiscal year	23,917,968	17,675,187
Ending balance	133,115,169	77,142,977
Accumulated depreciation and amortisation [member] | Other intangible assets [member] | Banco BMA SAU and Macro Agro SAU [Member]
Disclosure of detailed information about intangible assets [line items]
Beginning balance	$ 109,214,883
Ending balance		$ 109,214,883

Other Non-Financial Assets - Su

Other Non-Financial Assets - Summary of Other Non-Financial Assets (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of other non-financial assets [line items]
Other non-financial assets	$ 54,782,584	$ 38,779,189
Investments property [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	29,014,856	27,061,153
Tax advances [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	14,445,390	3,830,762
Advanced prepayments [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	9,307,953	7,310,656
Other [member]
Disclosure of other non-financial assets [line items]
Other non-financial assets	$ 2,014,385	$ 576,618

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, 2023	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and deposits in banks		$ 1,203,105,095	$ 778,796,544	$ 1,045,370,900
Other financial assets		201,381,389	180,443,674
Loans and other financing		1,833,657,853	1,864,088,844
TOTAL ASSETS		6,718,211,111	6,508,793,934
LIABILITIES
Deposits		3,370,240,610	4,033,959,266
Liabilities as fair value through profit or loss		13,825,475	1,638,088
Other financial liabilities		374,491,943	420,684,684
Issued corporate bonds		58,864,013	8,456,451
Subordinated corporate bonds		386,937,258	278,813,804
Other non-financial liabilities		214,185,225	133,311,398
TOTAL LIABILITIES		4,674,186,061	4,913,674,060
Interest income		2,446,332,749	1,907,263,992	1,367,473,535
Interest expense		(1,621,299,160)	(956,458,308)	(572,592,780)
Commissions income		245,712,549	234,809,397	224,345,705
Commissions expenses		(24,943,882)	(23,086,499)	(21,418,784)
Net gain from measurement of financial instruments at fair value through profit or loss		974,315,271	140,628,194	101,180,879
Credit loss expense on financial assets		(45,968,747)	(21,480,302)	(15,745,665)
Administrative expenses		(164,225,989)	(121,933,757)	(121,877,712)
Other operating expenses		(321,270,780)	(233,739,638)	(207,725,404)
Net income for the fiscal year		587,675,141	126,972,326	138,749,520
Macro Bank Limited [member]
ASSETS
TOTAL ASSETS		96,913,028	50,000,623
LIABILITIES
TOTAL LIABILITIES		69,534,634	34,556,345
Macro Securities SAU [member]
ASSETS
TOTAL ASSETS	[1]	172,108,267	105,632,053
LIABILITIES
TOTAL LIABILITIES	[1]	114,694,224	72,940,995
Argenpay SAU [member]
ASSETS
TOTAL ASSETS		15,211,804	7,893,951
LIABILITIES
TOTAL LIABILITIES		8,272,716	4,976,502
Macro Agro SAU [Member]
ASSETS
TOTAL ASSETS		24,091,214
LIABILITIES
TOTAL LIABILITIES		23,317,522
Subsidiaries [member] | Macro Bank Limited [member]
ASSETS
Cash and deposits in banks		6,478	4,419
TOTAL ASSETS		6,478	4,419
LIABILITIES
Other operating income			16	24
Net income for the fiscal year			16	24
Subsidiaries [member] | Macro Securities SAU [member]
ASSETS
TOTAL ASSETS			6,581,205
LIABILITIES
Deposits		15,785,008	9,347,392
Issued corporate bonds		2,884,982	897,421
TOTAL LIABILITIES		18,669,990	10,244,813
Interest income		237,527	13,462	21,674
Interest expense				(25,550)
Commissions income		77,309	77,843	134,132
Other operating income		215,291		20,843
Credit loss expense on financial assets			(1,165)
Other operating expenses		(10)	(45,188)
Net income for the fiscal year		530,117	44,952	151,099
Subsidiaries [member] | Argenpay SAU [member]
LIABILITIES
Deposits		258,554	181,046
TOTAL LIABILITIES		258,554	181,046
Other operating income		32	125
Net income for the fiscal year		32	125
Subsidiaries [member] | Macro Agro SAU [Member]
ASSETS
TOTAL ASSETS		30,976
LIABILITIES
Deposits		11,170
Subordinated corporate bonds		123,425
TOTAL LIABILITIES		134,595
Interest income		14,328
Other operating income		3,090
Net income for the fiscal year		17,418
Subsidiaries [member] | Leases [member] | Macro Agro SAU [Member]
ASSETS
Loans and other financing		30,976
Subsidiaries [member] | Other loans [member] | Macro Securities SAU [member]
ASSETS
Loans and other financing			6,581,205
Associates [member]
LIABILITIES
Deposits		304,321	263,793
TOTAL LIABILITIES		304,321	263,793
Interest expense		(91,654)	(71,530)	(105,148)
Commissions income		1,190	1,074	1,353
Other operating income		389
Net income for the fiscal year		(90,075)	(70,456)	(103,795)
Key management personnel of entity or parent [member]
ASSETS
Other financial assets		1,077,944	724,126
TOTAL ASSETS		3,586,311	3,656,269
LIABILITIES
Deposits		24,665,263	12,959,967
Other financial liabilities		5,108,496	160,967
TOTAL LIABILITIES		29,773,759	13,120,934
Interest income		1,915,668	915,252	988,486
Interest expense		(204,618)	(325,275)	(232,819)
Commissions income		475	190	115
Commissions expenses		(105)	(159)	(140)
Other operating income		20
Other operating expenses		(501)
Net income for the fiscal year		1,710,939	590,008	755,642
Key management personnel of entity or parent [member] | Document [member]
ASSETS
Loans and other financing			175,223
Key management personnel of entity or parent [member] | Overdrafts [member]
ASSETS
Loans and other financing		257,516	590,790
Key management personnel of entity or parent [member] | Credit card [member]
ASSETS
Loans and other financing		605,145
Key management personnel of entity or parent [member] | Leases [member]
ASSETS
Loans and other financing			3,619
Key management personnel of entity or parent [member] | Personal loans [member]
ASSETS
Loans and other financing		5,562	1,689,642
Key management personnel of entity or parent [member] | Mortgage loans [member]
ASSETS
Loans and other financing		1,261,934
Key management personnel of entity or parent [member] | Other loans [member]
ASSETS
Loans and other financing		378,210	472,869
Other related parties [member]
ASSETS
Other financial assets		7,139,810	59
Guarantee granted		26,357,386	4,795,743
TOTAL ASSETS		43,501,745	10,829,440
LIABILITIES
Deposits		21,695,667	7,160,317
Liabilities as fair value through profit or loss		13,817,710	512,593
Other financial liabilities		954,452	37,456
Other non-financial liabilities		4,991,527	62,954
TOTAL LIABILITIES		41,459,356	7,773,320
Interest income		5,682,782	6,176,142	8,716,278
Interest expense		(111,987)	(214,965)	(339,781)
Commissions income		564,890	327,193	611,520
Commissions expenses		(101,495)	(3,559)	(1,068)
Other operating income		61,549	162	194
Administrative expenses		(2,479,398)	(1,824,036)	(1,457,607)
Other operating expenses		(537,471)	(220,567)	(451,426)
Net income for the fiscal year		3,078,870	4,240,370	7,078,110
Other related parties [member] | Document [member]
ASSETS
Loans and other financing		1,284,488	1,310,746
Other related parties [member] | Overdrafts [member]
ASSETS
Loans and other financing		2,662,095	155,143
Other related parties [member] | Credit card [member]
ASSETS
Loans and other financing		129,042	207,665
Other related parties [member] | Leases [member]
ASSETS
Loans and other financing		51,602
Other related parties [member] | Other loans [member]
ASSETS
Loans and other financing		5,877,322	4,360,084
Related parties [member]
ASSETS
Cash and deposits in banks		6,478	4,419
Other financial assets		16,543,872	10,119,463
Guarantee granted		26,357,386	4,795,743
TOTAL ASSETS		55,451,628	30,466,611
LIABILITIES
Deposits		62,744,664	29,912,876
Liabilities as fair value through profit or loss		13,817,710	512,593
Other financial liabilities		6,062,948	198,423
Issued corporate bonds		2,884,982	897,421
Subordinated corporate bonds		905,116	450,137
Other non-financial liabilities		4,991,527	62,954
TOTAL LIABILITIES		91,406,947	32,034,404
Interest income		7,850,305	7,104,856	9,726,438
Interest expense		(408,259)	(611,770)	(703,298)
Commissions income		701,128	408,766	747,296
Commissions expenses		(147,620)	(36,874)	(3,386)
Net gain from measurement of financial instruments at fair value through profit or loss				142,284
Other operating income		9,641,927	4,063,351	61,697
Credit loss expense on financial assets			(1,165)
Administrative expenses		(2,479,398)	(1,824,036)	(1,457,607)
Other operating expenses		(537,982)	(265,755)	(451,426)
Net income for the fiscal year		14,620,101	8,837,373	8,061,998
Related parties [member] | Document [member]
ASSETS
Loans and other financing		1,284,488	1,485,969
Related parties [member] | Overdrafts [member]
ASSETS
Loans and other financing		2,919,611	745,933
Related parties [member] | Credit card [member]
ASSETS
Loans and other financing		734,187	207,665
Related parties [member] | Leases [member]
ASSETS
Loans and other financing		82,578	3,619
Related parties [member] | Personal loans [member]
ASSETS
Loans and other financing		5,562	1,689,642
Related parties [member] | Mortgage loans [member]
ASSETS
Loans and other financing		1,261,934
Related parties [member] | Other loans [member]
ASSETS
Loans and other financing		6,255,532	11,414,158
Fintech SGR [Member]
ASSETS
Other financial assets		8,326,118	9,395,278
TOTAL ASSETS		8,326,118	9,395,278
LIABILITIES
Deposits		24,681	361
Subordinated corporate bonds		781,691	450,137
TOTAL LIABILITIES		806,372	450,498
Commissions income		57,264	2,466	176
Commissions expenses		(46,020)	(33,156)	(2,178)
Net gain from measurement of financial instruments at fair value through profit or loss				142,284
Other operating income		9,361,556	4,063,048	40,636
Net income for the fiscal year		$ 9,372,800	$ 4,032,358	$ 180,918
[1]Includes the balance amounts of its subsidiary Macro Fondos SGFCISA.

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, 2023	Dec. 31, 2022
Macro Agro SAU [Member]
Disclosure of transactions between related parties [line items]
Loans and other financing	$ 68,502
Fintech SGR [Member]
Disclosure of transactions between related parties [line items]
Loans and other financing		$ 7,895,654
Subsidiaries [member] | Macro Securities SAU [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	21,637,333	14,101,862
Key management personnel of entity or parent [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	3,762,515	4,108,625
Other related parties [member]
Disclosure of transactions between related parties [line items]
Loans and other financing	$ 51,513,614	$ 52,441,567

Related Parties - Additional In

Related Parties - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of transactions between related parties [line items]
Total remuneration received as salary and bonus by the key management personnel	$ 3,282,300	$ 3,291,583	$ 3,523,785
Fees received by Directors	$ 8,073,936	$ 5,613,683	$ 6,936,714

Related Parties - Composition o

Related Parties - Composition of Board of Directors and Key Management Personnel (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of transactions between related parties [line items]
Number of board of directors and key management personnel	34	34
Board Of Directors [member]
Disclosure of transactions between related parties [line items]
Number of board of directors and key management personnel	22	22
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, 2023	Dec. 31, 2022
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	$ 374,491,943	$ 420,684,684
Credit and debit card settlement - due to merchants [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	196,821,322	228,920,357
Amounts payable for other spot purchases pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	93,449,791	45,887,253
Payment orders pending to foreign exchange settlement [Member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	34,430,062	17,727,873
Collections and other transactions on account and behalf of others [Member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	10,454,906	8,737,913
Finance leases liabilities [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	9,388,790	6,119,963
Amounts payable for spot purchases of foreign currency pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	1,326,551	49,982,243
Amounts payable for spot purchases of government securities pending settlement [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	310,596	30,457,203
Other [member]
Disclosure of other financial and non financial liabilities [line items]
Other financial liabilities	$ 28,309,925	$ 32,851,879

Leases - Summary of Amounts of

Leases - Summary of Amounts of Lease Liabilities and the Movements (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of maturity analysis of operating lease payments [abstract]
At the beginning of the fiscal year	$ 6,119,963	$ 8,614,762	$ 10,763,282
Additions	5,993,172	1,980,876	2,995,872
Accretion of interest	853,157	1,200,066	1,326,813
Difference in foreign currency	7,299,242	2,211,464	1,355,364
Payments	(3,943,775)	(3,186,650)	(4,687,091)
Monetary effects	(6,932,969)	(4,700,555)	(3,139,478)
At the end of the fiscal year	$ 9,388,790	$ 6,119,963	$ 8,614,762

Leases - Summary of Maturity of

Leases - Summary of Maturity of the Lease Liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Up to 1 month [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	$ 501,538	$ 317,642
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	661,704	522,439
Over 3 months and up to 6 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	869,428	717,689
Over 6 months and up to 12 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	1,500,379	1,167,878
Total up to 12 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	3,533,049	2,725,648
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	2,065,420	1,430,105
Over 24 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	3,790,321	1,964,210
Total over 12 months [member]
Disclosure of maturity analysis of operating lease payments [line items]
Undiscounted operating lease payments to be received	$ 5,855,741	$ 3,394,315

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, 2023	Dec. 31, 2022
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	$ 9,488,598	$ 4,318,607
Total gross investment	30,488,202	6,841,458
Up to 1 year [member]
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	3,158,511	2,161,580
Total gross investment	11,978,813	3,254,319
From 1 to 5 years [member]
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	6,328,466	2,157,027
Total gross investment	18,507,415	$ 3,587,139
Over 5 years [member]
Disclosure of finance lease and operating lease by lessor [line items]
Current value of minimum payments	1,621
Total gross investment	$ 1,974

Leases - Additional Information

Leases - Additional Information (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of finance lease and operating lease by lessor [line items]
Income for non-accrued interests	$ 20,999,604	$ 2,522,851	$ 1,842,902
Expense relating to short-term leases for which recognition exemption has been used	$ 41,962	$ 43,671	$ 48,436

Provisions - Summary of Changes

Provisions - Summary of Changes in Provisions (Detail) - ARS ($) $ in Thousands		12 Months Ended
		Dec. 31, 2023		Dec. 31, 2022
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		$ 8,682,459		$ 10,030,477
Increases		12,442,145		9,211,201
Decreases Reversals		158,539
Decreases Charge Off		4,437,440		3,654,475
Monetary effects		(7,715,689)		(6,904,744)
Amounts at the end of fiscal year		8,812,936		8,682,459
For administrative, disciplinary and criminal penalties [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		1,559		3,027
Monetary effects		(1,059)		(1,468)
Amounts at the end of fiscal year		500		1,559
Letters of credits, guarantees and other commitments [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year	[1]	2,403,512		2,141,809
Increases	[1]	1,877,415		1,860,374
Decreases Charge Off	[1]	146,042
Monetary effects	[1]	(1,958,230)		(1,598,671)
Amounts at the end of fiscal year	[1]	2,176,655		2,403,512
Commercial claims in progress [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		1,540,253	[2]	1,926,181
Increases		2,990,634		1,120,189
Decreases Charge Off		608,307		385,040
Monetary effects		(1,101,988)		(1,121,077)
Amounts at the end of fiscal year	[2]	2,820,592		1,540,253
Labor lawsuits [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		829,484		1,306,582
Increases		1,679,270		1,762,742
Decreases Charge Off		1,025,267		1,507,674
Monetary effects		(850,033)		(732,166)
Amounts at the end of fiscal year		633,454		829,484
Pension funds - reimbursement [member]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		1,614,617		644,573
Increases		2,336,602		1,734,279
Decreases Charge Off		1,066,804		74,249
Monetary effects		(1,665,080)		(689,986)
Amounts at the end of fiscal year		1,219,335		1,614,617
Other [memebr]
Disclosure of other provisions [line items]
Amounts at beginning of fiscal year		2,293,034		4,008,305
Increases		3,558,224		2,733,617
Decreases Reversals		158,539
Decreases Charge Off		1,591,020		1,687,512
Monetary effects		(2,139,299)		(2,761,376)
Amounts at the end of fiscal year		$ 1,962,400		$ 2,293,034
[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, 2023		Dec. 31, 2022		Dec. 31, 2021
Disclosure of other provisions [line items]
Provisions		$ 8,812,936		$ 8,682,459		$ 10,030,477
For administrative, disciplinary and criminal penalties [member]
Disclosure of other provisions [line items]
Provisions		500		1,559		3,027
Letter of credits, guarantee and other commitments [member]
Disclosure of other provisions [line items]
Provisions	[1]	2,176,655		2,403,512		2,141,809
Commercial claims [member]
Disclosure of other provisions [line items]
Provisions		2,820,592	[2]	1,540,253	[2]	1,926,181
Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		633,454		829,484		1,306,582
Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		1,219,335		1,614,617		644,573
Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		1,962,400		$ 2,293,034		$ 4,008,305
Current [member]
Disclosure of other provisions [line items]
Provisions		5,492,021
Current [member] | Letter of credits, guarantee and other commitments [member]
Disclosure of other provisions [line items]
Provisions	[1]	2,176,655
Current [member] | Commercial claims [member]
Disclosure of other provisions [line items]
Provisions	[2]	1,513,027
Current [member] | Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		354,211
Current [member] | Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		672,026
Current [member] | Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		776,102
Later than one year [member]
Disclosure of other provisions [line items]
Provisions		3,320,915
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]	1,307,565
Later than one year [member] | Legal proceedings provision [member]
Disclosure of other provisions [line items]
Provisions		279,243
Later than one year [member] | Pension funds—reimbursement
Disclosure of other provisions [line items]
Provisions		547,309
Later than one year [member] | Miscellaneous other provisions [member]
Disclosure of other provisions [line items]
Provisions		$ 1,186,298
[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, 2023	Dec. 31, 2022
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	$ 214,185,225	$ 133,311,398
Salaries, bonuses and payroll taxes payables [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	52,891,537	34,157,484
Withholdings [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	45,141,632	49,403,965
Miscellaneous payables [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	37,049,991	9,200,669
Taxes payables [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	33,767,097	24,013,937
Directors' and syndics' fees payable [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	17,494,014	2,136,436
Retirement pension payment orders pending settlement [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	1,588,373	3,503,012
Dividends payables [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	80,142
Others [member]
Disclosure Of Other Non Financial Liabilities [Line Items]
Other non-financial liabilities	$ 26,172,439	$ 10,895,895

Employee Benefits Payable - Sum

Employee Benefits Payable - Summary of Employee Benefits Payable (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	$ 52,891,537	$ 34,157,484
Vacation accrual [member]
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	35,476,514	14,619,069
Salaries, bonuses and payroll taxes payables [member]
Disclosure of defined benefit plans [line items]
Short-term employee benefits accruals	$ 17,415,023	$ 19,538,415

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Financial Assets And Liabilities [line items]
Cash and deposits in banks		$ 1,203,105,095	$ 778,796,544	$ 1,045,370,900
Debt securities at fair value through profit or loss		1,752,113,837	657,238,645
Derivative financial instruments		13,143,270	133,591
Repo transactions		615,582,382	192,852,624
Other financial assets		201,381,389	180,443,674
Loans and other financing		1,833,657,853	1,864,088,844
Other debt securities		430,934,498	2,295,609,430
Financial assets delivered as guarantee		132,891,084	95,353,885
Equity instruments at fair value through profit or loss		3,213,841	2,614,136
Deposits		3,370,240,610	4,033,959,266
Liabilities at fair value through profit or loss		13,825,475	1,638,088
Derivative financial instruments		2,837,879	7,382
Repo transactions		23,601,328	0
Other financial liabilities		374,491,943	420,684,684
Financing received from the BCRA and other financial institutions		19,799,011	7,627,436
Issued corporate bonds		58,864,013	8,456,451
Subordinated corporate bonds		328,227,793	224,617,825
Total liabilities		4,373,867,889	4,838,581,282
Without due date [member]
Disclosure Of Financial Assets And Liabilities [line items]
Cash and deposits in banks		1,203,105,095	778,796,544
Other financial assets		52,718,261	35,657,343
Loans and other financing	[1]	7,844,494	4,535,349
Financial assets delivered as guarantee		102,444,359	95,353,885
Equity instruments at fair value through profit or loss		3,213,841	2,614,136
Total assets		1,369,326,050	916,957,257
Deposits		1,678,922,497	1,993,987,527
Total liabilities		1,678,922,497	1,993,987,527
Up to 1 month [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		1,285,901	11,232,300
Derivative financial instruments		7,937,962	26,426
Repo transactions		615,582,382	192,852,624
Other financial assets		90,451,422	106,040,645
Loans and other financing	[1]	914,817,926	819,989,852
Other debt securities		43,700,875	1,633,096,866
Financial assets delivered as guarantee		30,446,725
Total assets		1,704,223,193	2,763,238,713
Deposits		1,468,496,724	1,661,474,368
Liabilities at fair value through profit or loss		13,825,475	1,638,088
Derivative financial instruments		772,082	5,340
Repo transactions		23,601,328
Other financial liabilities		362,562,577	406,776,711
Financing received from the BCRA and other financial institutions		9,204,268	908,378
Issued corporate bonds		346
Total liabilities		1,878,462,800	2,070,802,885
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		242,735,856	71,687,309
Derivative financial instruments		3,386,733	48,053
Other financial assets		15,418	43,227
Loans and other financing	[1]	220,082,349	154,227,780
Other debt securities		272,972	321,378,829
Total assets		466,493,328	547,385,198
Deposits		138,012,172	324,005,727
Derivative financial instruments		1,043,884	2,042
Other financial liabilities		1,082,105	1,124,905
Financing received from the BCRA and other financial institutions		3,610,758	1,592,445
Issued corporate bonds		2,164	20,203
Total liabilities		143,751,083	326,745,322
Over 3 months and up to 6 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		620,520,421	254,790,463
Derivative financial instruments		1,818,575	59,112
Other financial assets		2,972,126	2,087,941
Loans and other financing	[1]	172,923,162	175,343,251
Other debt securities		44,010,662	14,872,513
Total assets		842,244,946	447,153,280
Deposits		44,635,643	49,846,154
Derivative financial instruments		130,385
Other financial liabilities		1,033,831	956,320
Financing received from the BCRA and other financial institutions		444,049	4,993,630
Issued corporate bonds		12,827,488
Subordinated corporate bonds		5,723,805	4,422,672
Total liabilities		64,795,201	60,218,776
Over 6 months and up to 12 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		834,601,516	256,063,185
Loans and other financing	[1]	157,171,020	186,873,018
Other debt securities		56,847,898	165,761,262
Total assets		1,048,620,434	608,697,465
Deposits		39,978,607	4,581,098
Derivative financial instruments		891,528
Other financial liabilities		1,798,591	1,971,058
Financing received from the BCRA and other financial institutions			132,983
Issued corporate bonds		40,567,916
Total liabilities		83,236,642	6,685,139
Total up to 12 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		1,699,143,694	593,773,257
Derivative financial instruments		13,143,270	133,591
Repo transactions		615,582,382	192,852,624
Other financial assets		93,438,966	108,171,813
Loans and other financing	[1]	1,464,994,457	1,336,433,901
Other debt securities		144,832,407	2,135,109,470
Financial assets delivered as guarantee		30,446,725
Total assets		4,061,581,901	4,366,474,656
Deposits		1,691,123,146	2,039,907,347
Liabilities at fair value through profit or loss		13,825,475	1,638,088
Derivative financial instruments		2,837,879	7,382
Repo transactions		23,601,328
Other financial liabilities		366,477,104	410,828,994
Financing received from the BCRA and other financial institutions		13,259,075	7,627,436
Issued corporate bonds		53,397,914	20,203
Subordinated corporate bonds		5,723,805	4,422,672
Total liabilities		2,170,245,726	2,464,452,122
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		18,788,976	40,646,054
Other financial assets		34,511
Loans and other financing	[1]	133,783,385	183,431,453
Other debt securities		252,716,743	42,552,534
Total assets		405,323,615	266,630,041
Deposits		190,666	19,603
Other financial liabilities		2,688,938	2,748,148
Financing received from the BCRA and other financial institutions		6,389,125
Issued corporate bonds		5,466,099	8,436,248
Total liabilities		14,734,828	11,203,999
Over 24 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		34,181,167	22,819,334
Other financial assets		55,189,651	36,614,518
Loans and other financing	[1]	227,035,517	339,688,141
Other debt securities		33,385,348	117,947,426
Total assets		349,791,683	517,069,419
Deposits		4,301	44,789
Other financial liabilities		5,325,901	7,107,542
Financing received from the BCRA and other financial institutions		150,811
Subordinated corporate bonds		322,503,988	220,195,153
Total liabilities		327,985,001	227,347,484
Total over 12 months [member]
Disclosure Of Financial Assets And Liabilities [line items]
Debt securities at fair value through profit or loss		52,970,143	63,465,388
Other financial assets		55,224,162	36,614,518
Loans and other financing	[1]	360,818,902	523,119,594
Other debt securities		286,102,091	160,499,960
Total assets		755,115,298	783,699,460
Deposits		194,967	64,392
Other financial liabilities		8,014,839	9,855,690
Financing received from the BCRA and other financial institutions		6,539,936
Issued corporate bonds		5,466,099	8,436,248
Subordinated corporate bonds		322,503,988	220,195,153
Total liabilities		$ 342,719,829	$ 238,551,483
[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, 2023	Dec. 31, 2022	Dec. 31, 2021
ASSETS
Cash and deposits in banks	$ 1,203,105,095	$ 778,796,544	$ 1,045,370,900
Debt securities at fair value through profit or loss	1,752,113,837	657,238,645
Other financial assets	201,381,389	180,443,674
Loans and other financing	1,833,657,853	1,864,088,844
Financial assets delivered as guarantee	132,891,084	95,353,885
Equity instruments at fair value through profit or loss	3,213,841	2,614,136
TOTAL ASSETS	6,718,211,111	6,508,793,934
LIABILITIES
Deposits	20,185,431	5,148,961
Financial sector	4,373,867,889	4,838,581,282
Liabilities as fair value through profit or loss	13,825,475	1,638,088
Other financial liabilities	374,491,943	420,684,684
Issued corporate bonds	58,864,013	8,456,451
Subordinated corporate bonds	328,227,793	224,617,825
Other non financial liabilities	214,185,225	133,311,398
TOTAL LIABILITIES	4,674,186,061	4,913,674,060
Equity attributable to owners of parent [member]
ASSETS
Cash and deposits in banks	1,120,369,209	655,929,629
Debt securities at fair value through profit or loss	1,737,382,765	554,106,640
Other financial assets	79,181,568	48,810,967
Loans and other financing	179,981,350	111,920,508
From the non-financial private sector and foreign residents	179,981,350	111,920,508
Other debt securities	88,646,176	167,645,854
Financial assets delivered as guarantee	55,763,750	15,252,397
Equity instruments at fair value through profit or loss	344,008	496,382
TOTAL ASSETS	3,261,668,826	1,554,162,377
LIABILITIES
Deposits	1,023,465,739	532,572,442
Non financial government sector	34,333,538	19,192,347
Financial sector	7,106,029	4,357,526
Non financial private sector and foreign residents	982,026,172	509,022,569
Liabilities as fair value through profit or loss	13,817,710	1,638,088
Other financial liabilities	86,372,190	50,132,392
Financing from Central Bank of Argentina and other financial institutions	15,373,617	7,466,423
Issued corporate bonds	53,851,071	8,456,451
Subordinated corporate bonds	328,227,793	224,617,825
Other non financial liabilities	4,526,525	168,362
TOTAL LIABILITIES	1,525,634,645	$ 825,051,983
Equity attributable to owners of parent [member] | UNITED STATES
ASSETS
Cash and deposits in banks	1,099,343,794
Debt securities at fair value through profit or loss	1,737,382,765
Other financial assets	79,078,052
Loans and other financing	177,098,581
From the non-financial private sector and foreign residents	177,098,581
Other debt securities	88,646,176
Financial assets delivered as guarantee	55,710,171
Equity instruments at fair value through profit or loss	344,008
TOTAL ASSETS	3,237,603,547
LIABILITIES
Deposits	1,010,835,069
Non financial government sector	34,333,538
Financial sector	7,106,029
Non financial private sector and foreign residents	969,395,502
Liabilities as fair value through profit or loss	13,817,710
Other financial liabilities	83,458,593
Financing from Central Bank of Argentina and other financial institutions	12,497,214
Issued corporate bonds	53,851,071
Subordinated corporate bonds	328,227,793
Other non financial liabilities	4,526,132
TOTAL LIABILITIES	1,507,213,582
Equity attributable to owners of parent [member] | Euro Member Countries, Euro
ASSETS
Cash and deposits in banks	17,612,492
Other financial assets	103,516
Loans and other financing	400,983
From the non-financial private sector and foreign residents	400,983
Financial assets delivered as guarantee	53,579
TOTAL ASSETS	18,170,570
LIABILITIES
Deposits	12,630,670
Non financial private sector and foreign residents	12,630,670
Other financial liabilities	2,809,881
Financing from Central Bank of Argentina and other financial institutions	394,617
Other non financial liabilities	393
TOTAL LIABILITIES	15,835,561
Equity attributable to owners of parent [member] | Brazil, Brazil Real
ASSETS
Cash and deposits in banks	196,007
TOTAL ASSETS	196,007
Equity attributable to owners of parent [member] | Other Currency [member]
ASSETS
Cash and deposits in banks	3,216,916
Loans and other financing	2,481,786
From the non-financial private sector and foreign residents	2,481,786
TOTAL ASSETS	5,698,702
LIABILITIES
Other financial liabilities	103,716
Financing from Central Bank of Argentina and other financial institutions	2,481,786
TOTAL LIABILITIES	$ 2,585,502

Foreign Currency Amounts - Sc_2

Foreign Currency Amounts - Schedule of Foreign Currency Amount (Parenthetical) (Detail)	Dec. 31, 2023 ARS ($)
Argentine Government Discount Bonds [member]
Foreign Currency Transactions [line items]
Government debt instruments held	$ 1,488,174,537
Argentine Treasury Discount Bonds [Member]
Foreign Currency Transactions [line items]
Government debt instruments held	$ 190,164,590

Income Tax - Summary of deferre

Income Tax - Summary of deferred tax assets and deferred tax liabilities (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	$ 41,076,084	$ 22,853,172
Deferred Tax Liabilities	85,496,430	63,527,165
Net deferred tax liabilities	44,420,346	40,673,993	$ 37,605,799
Allowances for contingencies [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	1,710,376	2,790,085
Provisions and employee benefit [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	5,682,945	4,819,092
Lease [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	1,816,255	1,038,052
Loans and other financing and debt securities [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	25,984,554	11,732,977
Other [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	5,259,223	2,278,370
Deferred Tax Liabilities	5,636,416	454,475
Property, plant and equipment [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	41,254,233	34,560,134
Intangible asset [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	22,936,686	18,880,518
Investments in other companies [member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Assets	622,731	194,596
Tax effects on forward sales [Member]
Deferred Tax Assets And Liabilities [line items]
Deferred Tax Liabilities	$ 15,669,095	$ 9,632,038

Income Tax - Schedule of change

Income Tax - Schedule of changes in deferred tax liabilities (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Deferred tax liabilities [line items]
Net deferred tax liabilities at beginning of the fiscal year	$ 40,673,993	$ 37,605,799
Net deferred tax assets from Banco BMA SAU and its subsidiaries at the acquisition date	(145,235)
Loss for deferred taxes recognized in the statement of income	3,891,588	3,068,194
Net deferred tax liabilities at fiscal year end	$ 44,420,346	$ 40,673,993

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Major components of tax expense (income) [abstract]
Current income tax expense	$ 278,429,479	$ 54,136,973	$ 37,206,104
Loss for deferred taxes	3,891,588	3,068,196	(30,011,625)
Total income tax	282,321,067	57,205,169	7,194,479
Income tax loss / (profit) recorded in other comprehensive income	16,761,914	(7,621,167)	7,335,665
Total income tax expense	$ 299,082,981	$ 49,584,002	$ 14,530,144

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of income tax reconciliation [line items]
Income carrying amount before income tax	$ 869,996,208	$ 184,177,495	$ 145,943,999
Applicable income tax rate	35%	35%	35%
Income tax on income carrying amount	$ 304,498,673	$ 64,462,123	$ 51,080,400
Net permanent differences and other tax effects including the fiscal inflation adjustment	(22,177,606)	(7,256,954)	(43,885,921)
Total income tax	$ 282,321,067	$ 57,205,169	$ 7,194,479

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, 2023	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						32.50%	31.10%	4.90%
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%	35%
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, 2023	Dec. 31, 2022	Dec. 31, 2021
Interest income
For cash and bank deposits	$ 6,847,489	$ 1,246,001	$ 79,938
For government securities	973,049,563	650,715,333	45,700,830
For debt securities	1,385,091	601,017	1,837,236
For loans and other financing
Non financial public sector	19,130,718	4,714,572	11,013,573
Financial public sector	3,281,932	1,668,874	4,100,579
Non-financial private sector
Overdrafts	174,729,584	79,096,190	48,966,016
Documents	156,844,618	79,667,890	56,858,979
Mortgage loans	145,806,768	117,138,656	92,705,372
Pledge loans	9,907,765	9,268,468	6,450,988
Personal loans	244,302,502	278,318,665	292,010,854
Credit cards	199,061,254	126,764,513	89,353,520
Financial leases	3,444,764	1,073,358	511,104
Other	177,790,503	83,860,409	93,992,554
For repo transactions
BCRA	196,203,904	39,348,987	51,460,032
Other financial institutions	714,542	2,020,986	319,551
Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at amortized cost	2,312,500,997	1,475,503,919	795,361,126
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	133,831,752	431,760,073	572,112,409
Subtotal Interest and adjustment for the application of the effective interest rate of financial assets measured at fair value through OCI	133,831,752	431,760,073	572,112,409
Total	$ 2,446,332,749	$ 1,907,263,992	$ 1,367,473,535

Interest Expense - Summary of I

Interest Expense - Summary of Interest Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Non-financial private sector
Checking accounts	$ 111,189,841	$ 48,198,997	$ 7,984,396
Saving accounts	18,119,619	11,858,081	7,502,306
Time deposits and investments accounts	1,453,034,330	873,804,922	529,310,249
Other	14
For Financing received from BCRA and other financial institutions	2,048,973	1,575,216	948,439
For repo transactions
Other financial institutions	13,873,646	3,038,227	1,786,840
For other financial liabilities	7,199,999	2,650,408	146,700
For issued corporate bonds	1,652,176	920,032	5,229,373
For subordinated corporate bonds	14,180,562	14,412,425	19,684,477
Total	$ 1,621,299,160	$ 956,458,308	$ 572,592,780

Commissions Income - Summary of

Commissions Income - Summary of Commissions Income (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fee and commission income [line items]
Fee and commission income	$ 245,712,549	$ 234,809,397	$ 224,345,705
Performance obligations satisfied at a point in time [member] | Commissions related to obligations [member]
Disclosure of fee and commission income [line items]
Fee and commission income	137,669,112	132,936,263	123,560,201
Performance obligations satisfied at a point in time [member] | Commissions related to credit cards [member]
Disclosure of fee and commission income [line items]
Fee and commission income	79,093,028	77,162,568	73,481,681
Performance obligations satisfied at a point in time [member] | Commissions related to insurance [member]
Disclosure of fee and commission income [line items]
Fee and commission income	12,210,984	13,160,484	13,860,073
Performance obligations satisfied at a 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	5,092,503	4,755,361	5,299,559
Performance obligations satisfied at a point in time [member] | Commissions related to securities value [member]
Disclosure of fee and commission income [line items]
Fee and commission income	8,041,734	3,934,683	4,600,113
Performance obligations satisfied at a point in time [member] | Commissions related to loans and other financing [member]
Disclosure of fee and commission income [line items]
Fee and commission income	1,435,003	1,346,940	1,005,160
Performance obligations satisfied at a point in time [member] | Commissions related to financial guarantees granted [member]
Disclosure of fee and commission income [line items]
Fee and commission income	548,626	32,339	35,895
Performance obligations satisfied over certain time period [member] | Commissions related to obligations [member]
Disclosure of fee and commission income [line items]
Fee and commission income	3,716	4,893	6,624
Performance obligations satisfied over certain time period [member] | Commissions related to credit cards [member]
Disclosure of fee and commission income [line items]
Fee and commission income	1,040,818	1,269,694	2,230,900
Performance obligations satisfied over certain time period [member] | Commissions related to trading and foreign exchange transactions [member]
Disclosure of fee and commission income [line items]
Fee and commission income	502,875	183,793	235,725
Performance obligations satisfied over certain time period [member] | Commissions related to loans and other financing [member]
Disclosure of fee and commission income [line items]
Fee and commission income	$ 74,150	$ 22,379	29,200
Performance obligations satisfied over certain time period [member] | Commissions related to financial guarantees granted [member]
Disclosure of fee and commission income [line items]
Fee and commission income			$ 574

Commissions Expense - Summary o

Commissions Expense - Summary of Commissions Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of fee and commission expense [line items]
Fee and commission expense	$ 24,943,882	$ 23,086,499	$ 21,418,784
Commissions related to trading with debt securities [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	407,669	207,584	11,653
Commissions related to trading and foreign exchange transactions [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	1,517,973	777,815	928,233
Commissions paid ATM exchange [member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	15,310,094	15,491,782	14,361,007
Checkbooks commissions and clearing houses [Member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	4,871,269	4,314,843	3,835,404
Credit cards and foreign trade commissions [Member]
Disclosure of fee and commission expense [line items]
Fee and commission expense	$ 2,836,877	$ 2,294,475	$ 2,282,487

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, 2023	Dec. 31, 2022	Dec. 31, 2021
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		$ 974,315,271	$ 140,628,194	$ 101,180,879
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		865,879,163	57,126,332	102,604,333
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		69,409,820	61,459,868	7,539,266
Gain / (loss) 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		18,037,949	2,344,673
Gain / (loss) 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				(6,343,607)
Gain / (loss) 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		1,196,753	(82,161)	(87,773)
Gain / (Loss) from sales or decreases of financial assets at fair value
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	[1]	3,487,653	21,021,354	(6,299,617)
Gain / (loss) from equity instruments at fair value through profit or loss one [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		24,116,731	$ (1,241,872)	4,336,450
Loss from derivative financial instruments 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				$ (568,173)
Loss from derivative financial instruments Option [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		$ (7,812,798)
[1]Net amount of reclassifications to profit of instruments classified at fair value through other comprehensive income that were derecognized or charged during the fiscal year.

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Difference in quoted prices of gold and foreign currency [line items]
Translation of foreign currency assets and liabilities into pesos	$ 795,283,241	$ 190,210,057	$ 24,863,783
Income from foreign currency exchange	2,934,750	3,714,641	3,329,122
Total	$ 798,217,991	$ 193,924,698	$ 28,192,905

Other Operating Income - Summar

Other Operating Income - Summary of Other Operating Income (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Other Non-Operating Income Expense [line items]
Services	$ 39,485,063	$ 30,073,157	$ 26,142,728
Adjustments and interest from other receivables	10,609,488	7,409,095	6,786,797
Adjustments from other receivables with CER clauses	7,790,354	5,229,772	2,120,949
Other receivables from financial intermediation	5,230,985	2,951,962	5,710,325
Sale of investment property and other non-financial assets			237,032
Other	9,771,579	20,284,237	6,522,108
Operating income	$ 72,887,469	$ 65,948,223	$ 47,519,939

Employee Benefits - Summary of

Employee Benefits - Summary of Employee Benefits (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Employee Benefits Expense [line items]
Remunerations	$ 188,854,414	$ 166,849,835	$ 169,979,792
Payroll taxes	47,630,616	41,170,900	39,220,338
Compensations and bonuses to employees	33,353,002	25,271,715	23,703,343
Employee services	8,671,106	8,479,122	6,589,954
Employee expense	$ 278,509,138	$ 241,771,572	$ 239,493,427

Administrative Expenses - Summa

Administrative Expenses - Summary of Administrative Expenses (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure Of Administrative Expenses [line items]
Taxes	$ 26,941,364	$ 19,979,498	$ 17,764,631
Fees to directors and syndics	26,925,241	6,150,654	4,740,930
Maintenance, conservation and repair expenses	21,441,643	19,420,752	20,123,079
Other fees	16,572,872	11,766,928	10,331,148
Armored truck, documentation and events	15,437,848	16,422,544	17,596,127
Security services	11,899,472	11,715,106	12,370,028
Electricity and communications	10,395,529	10,789,374	12,329,521
Software	9,523,176	7,761,645	9,666,081
Advertising and publicity	9,292,109	7,395,622	5,293,379
Hired administrative services	3,025,778	830,539	756,692
Representation, travel and transportation expenses	2,829,322	2,127,956	1,463,854
Insurance	1,177,393	1,285,097	1,647,887
Stationery and office supplies	1,069,576	846,370	764,777
Leases	470,912	540,357	707,770
Other	7,223,754	4,901,315	6,321,808
Total	$ 164,225,989	$ 121,933,757	$ 121,877,712

Other Operating Expenses - Summ

Other Operating Expenses - Summary of Other Operating Expense (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of other operating expenses [line items]
Turnover tax	$ 190,149,358	$ 128,711,123	$ 109,594,057
From credit cards	61,395,366	53,529,578	46,642,668
Other adjustments and interests for miscellaneous obligations	9,470,756	3,754,386	1,570,677
Charges for other provisions	8,790,103	7,625,876	9,886,274
Deposit guarantee fund contributions	5,707,873	5,957,321	6,318,981
Insurance claims	2,570,038	1,357,839	543,355
Loss from sale or impairment of investment in properties and other non-financial assets	1,381,674	1,688,836	436,439
Donations	1,262,484	1,308,743	179,039
Taxes	362,433	2,624,857	2,868,750
From administrative, disciplinary and criminal penalties			252,534
Other	40,180,695	27,181,079	29,432,630
Operating expenses	$ 321,270,780	$ 233,739,638	$ 207,725,404

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, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020
Disclosure of cash and cash equivalents [line items]
Cash and deposits in banks	$ 1,203,105,095	$ 778,796,544	$ 1,045,370,900
Debt securities at fair value through profit or loss	133,754,676		29,481
Other debt securities	43,575,623	1,553,777,415	831,532,788
Loans and other financing	4,042,417	2,757,956	3,116,407
Cash and cash equivalents	$ 1,384,477,811	$ 2,335,331,915	$ 1,880,049,576	$ 2,413,599,952

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Disclosure of details of cash flows from operating activities [line items]
Interest paid	$ (1,566,575,130)	$ (732,306,511)	$ (749,957,529)
Interest collected	2,297,432,458	1,825,117,787	1,310,191,918
Total	$ 730,857,328	$ 1,092,811,276	$ 560,234,389

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, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing received from the Central Bank of Argentina and other financial entities
Opening balance	$ 7,627,436
Payments	(7,598,036)
Movement in accrued interest	2,048,973
Derecognition or substantial modification of financial liabilities	15,117,373
Difference in quoted prices of foreign currency	11,453,826
Monetary effects	(8,850,561)
Ending balance	19,799,011
Issued Corporate Bonds
Opening balance	8,456,451
Proceeds	29,477,155
Payments	(4,877,812)	$ (15,870,950)	$ (24,808,397)
Movement in accrued interest	1,652,176
Derecognition or substantial modification of financial liabilities	1,521,405
Difference in quoted prices of foreign currency	38,301,446
Monetary effects	(15,666,808)
Ending balance	58,864,013	8,456,451
Subordinated Corporate Bonds
Opening balance	224,617,825
Payments	(12,943,001)	(14,493,132)	$ (18,282,715)
Movement in accrued interest	14,180,562
Derecognition or substantial modification of financial liabilities	(507,813)
Difference in quoted prices of foreign currency	332,838,147
Monetary effects	(229,957,927)
Ending balance	$ 328,227,793	$ 224,617,825

Capital Stock - Additional info

Capital Stock - Additional information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 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, 2023 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) $ / shares in Units, shares in Thousands, $ in Thousands				12 Months Ended
		Apr. 25, 2023 $ / shares	Apr. 29, 2022 $ / shares	Dec. 31, 2023 ARS ($) $ / shares shares		Dec. 31, 2022 ARS ($) $ / shares shares		Dec. 31, 2021 ARS ($) $ / shares shares
Profit (loss), attributable to ordinary equity holders of parent entity [abstract]
Net profit attributable to parent's shareholders | $				$ 587,324,400		$ 126,950,267		$ 138,744,986
Net profit attributable to parent's shareholders adjusted for dilution | $	[1]			$ 587,324,400		$ 126,950,267		$ 138,744,986
Weighted average of outstanding common shares of the fiscal year | shares	[1]			639,413		639,413		639,413
Weighted average of outstanding common shares of the fiscal year adjusted for dilution | shares	[1]			639,413		639,413		639,413
Basic earnings per share (in pesos) | (per share)		$ 22.18	$ 22.18	$ 918.5368	[1]	$ 198.5419	[1]	$ 216.9881	[1]
[1]The Bank does not have any financial instrument that should be considered as diluted. Therefore, basic and dilutive earning per share is the same amount.

Earnings Per Share Dividends -

Earnings Per Share Dividends - Additional Information (Detail) $ / shares in Units, $ in Thousands

12 Months Ended

Apr. 12, 2024 ARS ($)

Apr. 12, 2024 $ / shares

Sep. 29, 2023 ARS ($)

Apr. 25, 2023 ARS ($) $ / shares

Apr. 25, 2023 $ / shares

May 12, 2022 ARS ($)

Apr. 29, 2022 ARS ($) $ / shares

Dec. 16, 2021

Dec. 31, 2023 $ / shares

[1]

Dec. 31, 2022 $ / shares

[1]

Dec. 31, 2021 ARS ($) $ / shares

Earnings per share [line items]

Basic earnings (loss) per share | (per share)

$ 22.18

$ 22.18

$ 918.5368

$ 198.5419

$ 216.9881

[1]

Dividends distribution

$ 14,187,873

$ 77,886,932

Percentage on distribution of earnings

40%

20%

Distribution of earnings in instalments

6 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 | $ / shares

$ 117.36

Dividends distribution

$ 294,130,168

$ 75,040,918

Dividend Proposed To Be Distributed [Member]

Earnings per share [line items]

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners

$ 294,130,168

Dividends proposed or declared before financial statements authorised for issue but not recognised as distribution to owners per share | $ / shares

$ 460

BMA Banco Macro S A [Member]

Earnings per share [line items]

Dividends distribution

$ 19,751,444

Commercio Interior SAU [Member]

Earnings per share [line items]

Dividends distribution

$ 440,000

[1]The Bank does not have any financial instrument that should be considered as diluted. Therefore, basic and dilutive earning per share is the same amount.

Deposit Guarantee Insurance - S

Deposit Guarantee Insurance - Summary of Entity's Interest in the Capital Stock (Detail) - BCRA Communique B [member]	Mar. 22, 2023
Banco Macro SA Bizland SAU Union Transitoria [Member]
Disclosure Of Entity Interest In Captial Stock [Line Items]
percentage capital interest	7.6285%
Banco BMA SA [Member]
Disclosure Of Entity Interest In Captial Stock [Line Items]
percentage capital interest	1.6414%

Deposit Guarantee Insurance - A

Deposit Guarantee Insurance - Additional Information (Detail) - ARS ($) $ in Thousands	Apr. 01, 2024	Dec. 31, 2023
Disclosure Of Guarantees [line items]
Deposit amount		$ 6,000
Notification By BCRA Threshold Limits Of Deposit Of Customers Raised [Member]
Disclosure Of Guarantees [line items]
Deposit guarantee through insurance maximum amount	$ 25,000

Restricted Assets - Summary of

Restricted Assets - Summary of Restricted Assets (Detail) - ARS ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of restricted assets [line items]
Restricted assets		$ 167,585,533	$ 127,360,727
Financial assets delivered as guarantee		132,891,084	95,353,885
Cash and Deposits [Member]
Disclosure of restricted assets [line items]
Restricted assets		1,051	181
Cash and Deposits [Member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	1,051	181
Debt securities at fair value through profit or loss and other debt securities [member]
Disclosure of restricted assets [line items]
Restricted assets		16,486,615	15,927,641
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]	13,198,194	14,764,011
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		948,601
Debt securities at fair value through profit or loss and other debt securities [member] | Discount bonds two [member]
Disclosure of restricted assets [line items]
Restricted assets		273,824	289,160
Debt securities at fair value through profit or loss and other debt securities [member] | Discount bonds three [member]
Disclosure of restricted assets [line items]
Restricted assets		142,642	259,462
Debt securities at fair value through profit or loss and other debt securities [member] | Discount bonds four [member]
Disclosure of restricted assets [line items]
Restricted assets		15,046	104,888
Debt securities at fair value through profit or loss and other debt securities [member] | Argentine Government Discount Bonds In Dual Currency Maturity Twenty Eight February Two Thousand Twenty Four [Member]
Disclosure of restricted assets [line items]
Restricted assets		1,270,908	46,372
Debt securities at fair value through profit or loss and other debt securities [member] | Argentine Government Treasury Bonds In Pesos Adjusted By Cer 2 Maturity Eleventh September Two Thousand And Twenty Three [Member]
Disclosure of restricted assets [line items]
Restricted assets		236,952
Debt securities at fair value through profit or loss and other debt securities [member] | Argentine Government Treasury Bills In Pesos Adjusted By Cer Maturity Seventeenth February Two Thousand And Twenty Three [Member]
Disclosure of restricted assets [line items]
Restricted assets			463,748
Debt securities at fair value through profit or loss and other debt securities [member] | Other [Member]
Disclosure of restricted assets [line items]
Restricted assets		400,448
Other Financial Assets One [member]
Disclosure of restricted assets [line items]
Restricted assets		10,565,339	8,374,143
Other Financial Assets One [member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	1,768,691	375,252
Other Financial Assets One [member] | Financial instruments for minimum statutory guarantee account [Member]
Disclosure of restricted assets [line items]
Restricted assets		338,679	452,946
Other Financial Assets One [member] | Sundry debtors one [member]
Disclosure of restricted assets [line items]
Restricted assets		285,858	27,363
Other Financial Assets One [member] | Sundry debtors two [member]
Disclosure of restricted assets [line items]
Restricted assets		827	2,575
Other Financial Assets One [member] | Interests derived from contributions made as contributing partner [member]
Disclosure of restricted assets [line items]
Restricted assets	[2]	8,171,284	7,516,007
Loans and other financing [member]
Disclosure of restricted assets [line items]
Restricted assets		190,204	15,882
Loans and other financing [member] | Fondo De Riesgo Fintech Sgr Risk Funds [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	190,204	15,882
Guarantee one [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		68,117,546	77,305,537
Guarantee two [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		30,446,725
Guarantee three [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		8,498,400	12,591,964
Guarantee four [member]
Disclosure of restricted assets [line items]
Financial assets delivered as guarantee		25,828,413	5,456,384
Other non-financial assets [member]
Disclosure of restricted assets [line items]
Restricted assets		7,451,240	7,688,995
Other non-financial assets [member] | Real property [member]
Disclosure of restricted assets [line items]
Restricted assets		7,440,213	7,648,643
Other non-financial assets [member] | Fondo Diego Fintech SGR Other Non Financial Assets [Member]
Disclosure of restricted assets [line items]
Restricted assets	[1]	$ 11,027	$ 40,352
[1]According to Law 24467, 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, 2023 it is related to the risk fund Fintech SGR, Alianza SGR and Innova SGR. As of December 31, 2022 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, 2023	Dec. 31, 2022
Disclosure of trust activities [line items]
Debt securities and certificates of participation in financial trusts	$ 877,222	$ 2,961,172
Assets transferred by the Bank	2,636	36,372
Assets managed by the Bank	801,979	8,474,233
Bank Trust [member]
Disclosure of trust activities [line items]
Assets managed by the Bank	$ 36,828,076	$ 55,463,790

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, 2023	Dec. 31, 2022
Disclosure of mutual funds depositary function [line items]
Equity	$ 3,213,841	$ 2,614,136
Banco Macro SA [member] | Argenfunds Abierto Pymes [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	3,395,118,210
Equity	$ 36,292,401
Banco Macro SA [member] | Argenfunds Ahorro Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	219,019,594
Equity	$ 12,869,141
Banco Macro SA [member] | Argenfunds Gestin Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	100,000
Equity	$ 100
Banco Macro SA [member] | Argenfunds Infraestructura [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	53,634
Equity	$ 186
Banco Macro SA [member] | Argenfunds Inversin Dlares [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,000
Equity	$ 808
Banco Macro SA [member] | Argenfunds Inversin Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,257,894,708
Equity	$ 3,070,031
Banco Macro SA [member] | Argenfunds Liquidez [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	8,185,225,762
Equity	$ 62,665,262
Banco Macro SA [member] | Argenfunds Renta Argentina [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	276,239,550
Equity	$ 16,986,764
Banco Macro SA [member] | Argenfunds Renta Balanceada [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	576,696,850
Equity	$ 22,620,396
Banco Macro SA [member] | Argenfunds Renta Capital [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	17,395,743
Equity	$ 14,401,148
Banco Macro SA [member] | Argenfunds Renta Crecimiento [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	3,561,871
Equity	$ 2,829,405
Banco Macro SA [member] | Argenfunds Renta Dinamica [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	87,902,584,421
Equity	$ 16,207,766
Banco Macro SA [member] | Argenfunds Renta Fija [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	562,316,270
Equity	$ 56,361,740
Banco Macro SA [member] | Argenfunds Renta Flexible [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	46,040,329
Equity	$ 758,656
Banco Macro SA [member] | Argenfunds Renta Global [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	320,257,696
Equity	$ 6,959,975
Banco Macro SA [member] | Argenfunds Renta Mixta [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	230,289,873
Equity	$ 2,556,714
Banco Macro SA [member] | Argenfunds Renta Mixta Plus [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,352,780
Equity	$ 985,752
Banco Macro SA [member] | Argenfunds Renta Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	96,499,608
Equity	$ 7,014,721
Banco Macro SA [member] | Argenfunds Renta Total [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	548,961,979
Equity	$ 2,400,303
Banco Macro SA [member] | Argenfunds Renta Variable [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	464,860,603
Equity	$ 135,231
Banco Macro SA [member] | Argenfunds Retorno Absoluto [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	183,704,189
Equity	$ 2,234,105
Banco Macro SA [member] | Pionero Acciones [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	27,311,674
Equity	$ 15,077,147
Banco Macro SA [member] | Pionero Ahorro Dolares [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	18,783,148
Equity	$ 14,784,099
Banco Macro SA [member] | Pionero argentina bicentenario [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	424,876,097
Equity	$ 10,334,738
Banco Macro SA [member] | Pionero Capital [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	13,010
Equity	$ 103
Banco Macro SA [member] | Pionero Crecimiento [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	3,263,377,175
Equity	$ 13,407,144
Banco Macro SA [member] | Pionero Desarrollo [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	6,946,940,217
Equity	$ 30,817,687
Banco Macro SA [member] | Pionero Empresas FCI Abierto PYMES [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	380,820,096
Equity	$ 11,768,957
Banco Macro SA [member] | Pionero FF [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	58,593,299
Equity	$ 5,008,037
Banco Macro SA [member] | Pionero Gestion [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,151,203,219
Equity	$ 27,550,902
Banco Macro SA [member] | Pionero Infraestructura [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	3,578,769,248
Equity	$ 10,156,263
Banco Macro SA [member] | Pionero Pesos [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,624,969,051
Equity	$ 67,068,175
Banco Macro SA [member] | Pionero Pesos Plus [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	26,250,833,465
Equity	$ 650,275,506
Banco Macro SA [member] | Pionero Recovery [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	100,000
Equity	$ 100
Banco Macro SA [member] | Pionero Renta [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	53,983,122
Equity	$ 31,550,753
Banco Macro SA [member] | Pionero Renta Ahorro [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	215,602,532
Equity	$ 22,807,841
Banco Macro SA [member] | Pionero Renta Ahorro Plus [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,839,539,908
Equity	$ 52,100,083
Banco Macro SA [member] | Pionero Renta Balanceado [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	12,720,486,020
Equity	$ 62,534,628
Banco Macro SA [member] | Pionero Renta Estrategico [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	720,930,495
Equity	$ 19,291,981
Banco Macro SA [member] | Pionero renta fija dolares [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	4,758,144
Equity	$ 3,476,567
Banco Macro SA [member] | Pionero Renta Mixta I [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	161,169,380
Equity	$ 8,350,541
Banco Macro SA [member] | Pionero Retorno [member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,172,232,683
Equity	$ 10,434,490
Banco BMA SAU [member] | Goal Acciones Argentinas [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	17,875
Equity	$ 2,175,816
Banco BMA SAU [member] | Goal Renta Crecimiento [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	33,615,635
Equity	$ 22,825,724
Banco BMA SAU [member] | Goal Acciones Plus [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	5,318,532
Equity	$ 553,163
Banco BMA SAU [member] | Goal Capital Plus [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	60,324,684
Equity	$ 1,285,791
Banco BMA SAU [member] | Goal Ahorro Max [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	159,716,379
Equity	$ 7,194,264
Banco BMA SAU [member] | Goal Multiestrategia [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	110,000
Equity	$ 145
Banco BMA SAU [member] | Goal Multiestrategia Plus [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	110,000
Equity	$ 145
Banco BMA SAU [member] | Goal Perfomance [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	65,332,675
Equity	$ 4,551,112
Banco BMA SAU [member] | Goal Perfomance II [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	247,952
Equity	$ 6,343
Banco BMA SAU [member] | Goal Perfomance III [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	469,324,626
Equity	$ 15,609,164
Banco BMA SAU [member] | Goal Pesos [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	2,950,257,655
Equity	$ 288,310,870
Banco BMA SAU [member] | Goal Premium [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	4,157,507
Equity	$ 8,975
Banco BMA SAU [member] | Goal Renta Dlares [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	6,268,286
Equity	$ 5,798,773
Banco BMA SAU [member] | Goal Renta Dlares Estrategia [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	4,984,690
Equity	$ 4,472,663
Banco BMA SAU [member] | Goal Renta Dlares Plus [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	1,380,938
Equity	$ 1,054,945
Banco BMA SAU [member] | Goal Renta Global [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	324,102,023
Equity	$ 32,509,640
Banco BMA SAU [member] | Goal Retorno Total [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	16,131,946
Equity	$ 641,377
Banco BMA SAU [member] | Goal Renta Pesos [Member]
Disclosure of mutual funds depositary function [line items]
Number of shares	17,360,304
Equity	$ 1,218,521

Accounting Items That Identif_3

Accounting Items That Identify the Compliance With Minimum Cash Requirements - Summary of Minimum Cash Requirement Constitute by Bank (Detail)	Dec. 31, 2023 ARS ($)
Banco Macro SA [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	$ 511,992,027
Banco BMA SAU [Member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	228,239,300
BCRA accounts [member] | Banco Macro SA [member] | Cash and deposits in banks [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	339,996,978
BCRA accounts [member] | Banco BMA SAU [Member] | Cash and deposits in banks [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	175,949,238
Government securities [member] | Banco Macro SA [member] | Other debt securities 1 [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	114,801,555
Government securities [member] | Banco BMA SAU [Member] | Other debt securities 1 [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	43,123,027
Special guarantees accounts in the BCRA [member] | Banco Macro SA [member] | Financial assets delivered as guarantee [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	57,193,494
Special guarantees accounts in the BCRA [member] | Banco BMA SAU [Member] | Financial assets delivered as guarantee [member]
Disclosure of accounts showing compliance with minimum cash requirements [line items]
Cash requirement constitute by bank	$ 9,167,035

Corporate Bonds Issuance - Summ

Corporate Bonds Issuance - Summary of Corporate Bond Liabilities (Detail) $ in Thousands, $ in Thousands		Dec. 31, 2023 USD ($)	Dec. 31, 2023 ARS ($)	Dec. 31, 2022 ARS ($)
Disclosure of external credit grades [line items]
Corporate bonds issuance			$ 382,103,788	$ 233,074,276
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			328,227,793	224,617,825
Non-subordinated – Class E [member]
Disclosure of external credit grades [line items]
Original value	[2]	17,000,000
Residual face value		17,000,000
Corporate bonds issuance			12,455,209	$ 8,456,451
Non-subordinated – Class F [member]
Disclosure of external credit grades [line items]
Original value	[3]	53,000,000
Residual face value		$ 53,000,000
Corporate bonds issuance			$ 41,420,786
[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.[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 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, 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) 102% 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) 101% 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 October 31, 2023, under the abovementioned Global Program, the Bank issued Class F corporate bonds for a face value of USD 53,000,000 (fifty-three million US dollars) at a fixed rate of 5%, fully amortizable upon maturity (October 31, 2024), under the terms and conditions set forth in the price supplement dated October 24, 2023. Interest is paid semiannually on April 30, 2024, and at the expiration date. At any time, according to the current regulations, particularly the BCRA’s foreign exchange regulations, the Bank may opt to redeem Class F corporate bonds in full, but not partially, at a price equal to (a) 102% of the outstanding principal if the Bank decides to redeem the bonds between the date of issuance and settlement date through the term of 9 months therefrom, including the last business day; (b) 101% of outstanding principal if the Bank decides to redeem them within the term starting 9 months after the date of issuance and settlement through Class F corporate bonds maturity date; in any case, along with the additional amounts and accrued and unpaid interest, excluding the redemption date.

Corporate Bonds Issuance - Su_2

Corporate Bonds Issuance - Summary of Corporate Bond Liabilities (Parenthetical) (Detail) - USD ($)	Oct. 31, 2023	May 02, 2022	Nov. 04, 2016	Dec. 31, 2023
Disclosure of external credit grades [line items]
Corporate bond fixed rate			6.643%
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			5.463
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%
Non-subordinated – Class F [member]
Disclosure of external credit grades [line items]
Debt instrument face value	$ 53,000,000,000
Borrowings interest rate	5%
Borrowings maturity	April 30, 2024
Non-subordinated – Class F [member] | Within Nine Months From The Date Of Issuance [Member]
Disclosure of external credit grades [line items]
Debt instrument redemption as a percentage of principal amount				102%
Non-subordinated – Class F [member] | After Expiry Of Nine Months From The Date Of Issuance And Before Maturity Date [Member]
Disclosure of external credit grades [line items]
Debt instrument redemption as a percentage of principal amount				101%

Corporate Bonds Issuance - Su_3

Corporate Bonds Issuance - Summary of the Corporate Liabilities by Banco BMA SAU (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure In Tabular Form Of Corporate Bonds Issued By One Of The Subsidiary Companies [Line Items]
Corporate bonds issuance	$ 382,103,788	$ 233,074,276
Bano BMA SAU [Member]
Disclosure In Tabular Form Of Corporate Bonds Issued By One Of The Subsidiary Companies [Line Items]
Corporate bonds issuance	4,988,018
Bano BMA SAU [Member] | Non Subordinated Corporate Bonds Series Thirteen [Member]
Disclosure In Tabular Form Of Corporate Bonds Issued By One Of The Subsidiary Companies [Line Items]
Original value	1,000,000,000
Residual face value	1,000,000,000
Corporate bonds issuance	$ 4,988,018

Corporate Bonds Issuance - Addi

Corporate Bonds Issuance - Additional Information (Detail) - USD ($)		2 Months Ended
	Mar. 14, 2022	Dec. 31, 2021	Apr. 27, 2018	Apr. 28, 2017	Apr. 26, 2016	Apr. 09, 2013	Apr. 30, 2008	Feb. 29, 2008
Bano BMA SAU [Member]
Disclosure of corporate bond liabilities [line items]
Debt instrument face value						$ 350,000,000	$ 250,000,000	$ 250,000,000
Subordinated Resettable – Class A
Disclosure of corporate bond liabilities [line items]
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
Non Subordinated Corporate Bonds Series Thirteen [Member] | Bano BMA SAU [Member]
Disclosure of corporate bond liabilities [line items]
Borrowings maturity	August 18, 2025
Borrowings, adjustment to interest rate basis	2.78%

Off Balance Sheet Transaction_2

Off Balance Sheet Transactions - Schedule of Different Off Balance Sheet Transactions (Detail) - ARS ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure of financial investments [line items]
Custody of government and private securities and other assets held by third parties		$ 3,487,291,513	$ 2,257,608,251
Preferred and other collaterals received from customers	[1]	804,907,126	583,896,569
Securities received guarantee repurchase transactions		679,456,540	212,163,266
Outstanding checks not yet paid		79,104,701	62,104,463
Checks already deposited and pending clearance		109,014,652	52,405,298
Written-off credits		$ 29,954,761	$ 20,246,250
[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				12 Months Ended
	Apr. 12, 2024	Apr. 25, 2023	Apr. 29, 2022	Dec. 31, 2023	Dec. 31, 2021	Dec. 31, 2022
Disclosure restrictions to dividends distribution [line items]
Dividends recognised as distributions to owners			$ 14,187,873		$ 77,886,932
Debit amounts of Other comprehensive income				$ 1,839,683
Unappropriated retained earnings	$ 587,913,905			(383,821,734)		$ (376,931,163)
Dividend Distribution [member]
Disclosure restrictions to dividends distribution [line items]
Dividends recognised as distributions to owners	294,130,168	$ 75,040,918
Unappropriated retained earnings [member]
Disclosure restrictions to dividends distribution [line items]
Normative reserve				66,647,815
Nominal value of normative reserve				$ 3,475,669
Banco Macro SA [member]
Disclosure restrictions to dividends distribution [line items]
Percentage of legal retained earnings				20%
Banco Macro SA [member] | Earnings Distribution Transactions [Member]
Disclosure restrictions to dividends distribution [line items]
Amount presented in other comprehensive income realized at derecognition applied to legal reserve	117,460,821
Amount presented in other comprehensive income realized at derecognition applied to property tax expense	1,737,775
Amount presented in other comprehensive income realized at derecognition applied to facultative reserve for future distribution of earnings	$ 468,715,309

Capital Management, Corporate_3

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Banks's Shareholders (Detail)	12 Months Ended
	Dec. 31, 2023
Fideicomiso de Garantía JHB BMA
Disclosure of ownership structure of shareholders [line items]
Participating Interest	17.28%
Voting Interest	19.65%
Carballo Delfin Jorge Ezequiel [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest	19.26%
Voting Interest	20.86%
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	11.43%
Voting Interest	10.87%
Grouped shareholders (Foreign stock exchanges) [member]
Disclosure of ownership structure of shareholders [line items]
Participating Interest	23.23%
Voting Interest	21.71%

Capital Management, Corporate_4

Capital Management, Corporate Governance Transparency Policy and Risk Management - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2023 Board_member Branches	Dec. 31, 2022 ARS ($)
Disclosure of detailed information about financial instruments [line items]
Number of board of directors | Board_member	11
Number of independent directors | Board_member	5
Percentage of high liquidity assets portfolio	25%
Percentage of confidence level	99%	99%
Probability Of Default Estimated Life	12 months
Expected credit loss rate	99%
current scenario from negative real interest rates [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 | $		$ 5,720,558
Negative Impact On The Quality Of Consumer Credit Portfolio And The Behavious 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 | $		$ 10,978,134
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
Stage 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Payment made by refinanced customers as a percentage of capital owed	20%
Maximum Average Term [member]
Disclosure of detailed information about financial instruments [line items]
Expected credit loss rate	99.90%
Maximum Average Term [member] | No Low Risk Customer [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	90 days
Maximum Average Term [member] | Nonlow Risk [Member] | Stage 2 [Member]
Disclosure of detailed information about financial instruments [line items]
Number of arrear days upon impairment	30 days
Bottom of range [member] | No 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
Banco Macro SA [member]
Disclosure of detailed information about financial instruments [line items]
Number of branches | Branches	519

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, 2023 ARS ($)
Disclosure of minimum capital requirements [line items]
Minimum capital requirements	$ 403,496,688
Computable equity	1,752,831,979
Capital surplus	$ 1,349,335,291

Capital Management, Corporate_6

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Minimum Capital Requirements Measured on Consolidated Basis (Parenthetical) (Detail) $ in Thousands	Dec. 31, 2023 ARS ($)
Disclosure of minimum capital requirements [abstract]
Excess of threshold limits for financing to the non financial public sector	$ 95,724,622
Percentage variation in the deposits of individuals partnerships and corporations	50%

Capital Management, Corporate_7

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, 2023	Dec. 31, 2022
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	$ 57,348,555	$ 38,083,797
Loans and other financing [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	53,648,800	34,262,639
Loans commitment [Member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	2,176,655	2,403,512
Other debt securities at amortized cost [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	870,824	1,043,200
Other financial assets [Member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	595,276	283,507
Other debt securities at fair value through OCI [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	55,826	$ 90,939
Financial assets delivered as guarantee [member]
Disclosure of financial assets [line items]
Allowance account for credit losses of financial assets	$ 1,174

Capital Management, Corporate_8

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Bank's Internal Credit Rating Grades (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
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	96.32%	97.32%
Weighted PD	1.13%	1.54%
High grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	88.70%	89.01%
Weighted PD	0.66%	0.93%
Standard grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	4.53%	4.43%
Weighted PD	4.06%	5%
Sub-standard grade [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	3.09%	3.88%
Weighted PD	10.39%	11.58%
Past due but not impaired [member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	2.62%	1.86%
Weighted PD	46.56%	29.73%
Impaired [Member]
Disclosure of internal credit grades [line items]
% of Gross Carrying Amount	1.06%	0.82%
Weighted PD	100%	100%

Capital Management, Corporate_9

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Key Economic Variables or Assumptions (Detail)	12 Months Ended
	Dec. 31, 2023
Base case [member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	(2.03%)
Interest rates	106.52%
CPI	298.10%
Base case [member] | Later than two years and not later than three years [member]
Disclosure of external credit grades [line items]
GDP growth	8.46%
Interest rates	71%
CPI	96.98%
Base case [member] | Later than three years and not later than four years [member]
Disclosure of external credit grades [line items]
GDP growth	1.46%
Interest rates	46.50%
CPI	55.61%
Alternative 1 [member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	(3.55%)
Interest rates	129.99%
CPI	386.28%
Alternative 1 [member] | Later than two years and not later than three years [member]
Disclosure of external credit grades [line items]
GDP growth	6.96%
Interest rates	96.50%
CPI	147.79%
Alternative 1 [member] | Later than three years and not later than four years [member]
Disclosure of external credit grades [line items]
GDP growth	1.04%
Interest rates	67.50%
CPI	90.10%
Alternative 2 [member] | Over 12 months and up to 24 months [member]
Disclosure of external credit grades [line items]
GDP growth	(4.51%)
Interest rates	140.42%
CPI	427.33%
Alternative 2 [member] | Later than two years and not later than three years [member]
Disclosure of external credit grades [line items]
GDP growth	5.04%
Interest rates	133.19%
CPI	257.21%
Alternative 2 [member] | Later than three years and not later than four years [member]
Disclosure of external credit grades [line items]
GDP growth	1.55%
Interest rates	118.50%
CPI	150.31%
Probability of default [member] | Base case [member]
Disclosure of external credit grades [line items]
GDP growth	60%
Interest rates	60%
CPI	60%
Probability of default [member] | Alternative 1 [member]
Disclosure of external credit grades [line items]
GDP growth	30%
Interest rates	30%
CPI	30%
Probability of default [member] | Alternative 2 [member]
Disclosure of external credit grades [line items]
GDP growth	10%
Interest rates	10%
CPI	10%

Capital Management, Corporat_10

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of modified and forborne loans (Detail) - ARS ($) $ in Thousands	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Amortized costs of financial assets modified during the period	$ 4,469,175	$ 558,063
Net modification	$ 5,008,400	$ 1,343,724

Capital Management, Corporat_11

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Aging Analysis of Performing Loans in Arrears (Detail)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Not later than one month [member]
Disclosure of aging analysis of performing loans in arrears [Line Items]
Percentage of performing loan in arrears	99.90%	99.80%
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	100%	98.80%
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	99.80%	99.90%
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%	100%
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	0.10%	0.20%
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	0%	1.20%
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	0.20%	0.10%
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%
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%
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%
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_12

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, 2023	Dec. 31, 2022
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	$ 1,887,306,653	$ 1,898,351,483
Non-financial public sector	4,716,730	6,872,565
Other financial entities	9,988,301	2,912,945
Non-financial private sector	1,872,601,622	1,888,565,973
Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	682,386,395	911,827,662
Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	203,462,613	180,423,512
Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	305,807,371	205,722,008
Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	191,696,681	240,738,711
Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	281,935,399	216,089,583
Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	56,353,619	29,572,624
Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	65,839,614	37,665,547
Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	47,899,634	55,709,769
Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	31,209,317	2,071,605
Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	5,746,136	8,164,512
Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	264,843	580,440
Stage 1 collective [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	1,371,295,220	1,493,053,099
Non-financial public sector	495,024	665,202
Other financial entities	4,298,968	395
Non-financial private sector	1,366,501,228	1,492,387,502
Stage 1 collective [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	615,826,337	856,134,618
Stage 1 collective [member] | Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	91,426,964	97,108,701
Stage 1 collective [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	213,255,400	139,725,585
Stage 1 collective [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	161,436,165	205,155,967
Stage 1 collective [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	192,555,646	139,144,991
Stage 1 collective [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	26,080,070	6,997,414
Stage 1 collective [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	20,373,297	7,724,509
Stage 1 collective [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	24,419,735	30,478,519
Stage 1 collective [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	15,357,487	1,567,815
Stage 1 collective [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	5,512,328	7,775,336
Stage 1 collective [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	257,799	574,047
Stage 1 individual [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	406,896,843	326,942,915
Non-financial public sector	4,221,111	6,206,929
Other financial entities	5,684,295	2,912,550
Non-financial private sector	396,991,437	317,823,436
Stage 1 individual [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	31,112,707	9,803,849
Stage 1 individual [member] | Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	99,014,827	75,593,107
Stage 1 individual [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	72,584,852	55,690,371
Stage 1 individual [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	18,445,575	26,634,514
Stage 1 individual [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	78,063,386	72,932,533
Stage 1 individual [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	29,084,439	22,499,673
Stage 1 individual [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	45,100,172	29,670,367
Stage 1 individual [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	20,075,556	24,522,962
Stage 1 individual [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,509,923	476,060
Stage 2 collective [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	64,303,918	54,743,452
Non-financial public sector	451	89
Other financial entities	5,038
Non-financial private sector	64,298,429	54,743,363
Stage 2 collective [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	26,552,215	37,580,036
Stage 2 collective [member] | Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	5,693,834	2,326,102
Stage 2 collective [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	10,285,791	2,491,260
Stage 2 collective [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	10,633,902	7,854,619
Stage 2 collective [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	7,071,869	3,306,987
Stage 2 collective [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	456,522	65,627
Stage 2 collective [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	311,487	189,820
Stage 2 collective [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,983,594	573,413
Stage 2 collective [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	104,564	22,719
Stage 2 collective [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	198,566	326,507
Stage 2 collective [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	6,085	6,273
Stage 2 individual [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	24,817,284	8,003,761
Non-financial private sector	24,817,284	8,003,761
Stage 2 individual [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,577
Stage 2 individual [member] | Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	6,908,731	4,139,367
Stage 2 individual [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,588,047	3,864,394
Stage 2 individual [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,082,889
Stage 2 individual [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	12,234,040
Stage 3 [member]
Disclosure of detailed information about financial instruments [line items]
Loans and other financing	19,993,388	15,608,256
Non-financial public sector	144	345
Non-financial private sector	19,993,244	15,607,911
Stage 3 [member] | Individuals [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	8,891,559	8,309,159
Stage 3 [member] | Manufacturing industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	418,257	1,256,235
Stage 3 [member] | Agricultural and cattle industry [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	6,093,281	3,950,398
Stage 3 [member] | Services [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	1,181,039	1,093,611
Stage 3 [member] | Commercial activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	2,161,609	705,072
Stage 3 [member] | Exploration of mines and quarries [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	732,588	9,910
Stage 3 [member] | Financial intermediation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	54,658	80,851
Stage 3 [member] | Construction activities [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	420,749	134,875
Stage 3 [member] | Electricity supply and gas [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	3,303	5,011
Stage 3 [member] | Public administration [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	35,242	62,669
Stage 3 [member] | Water supply and public sanitation [member]
Disclosure of detailed information about financial instruments [line items]
Non-financial private sector	$ 959	$ 120

Capital Management, Corporat_13

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Collateral and Other Credit Improvements (Detail) - ARS ($) $ in Thousands		Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		$ 1,887,306,653	$ 1,898,351,483
Fair value of collateral Mortgage on real property			3,376,576
Fair value of collateral Pledges on vehicles and machinery			265,709
Fair value of collateral Pledges on personal property			81,197
Fair value of collateral Other			1,075,203
Total collateral	[1]	804,907,126	583,896,569
Guarantees received [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		4,145,665,849	6,467,564,241
Fair value of collateral Pledges on time deposits		53,022,862	6,299,873
Fair value of collateral Deferred payment checks		92,391,460	89,424,023
Fair value of collateral Mortgage on real property		119,261,096	124,118,303
Fair value of collateral Pledges on vehicles and machinery		51,565,863	28,084,153
Fair value of collateral Pledges on personal property		32,719,676	11,402,207
Fair value of collateral Other		455,946,169	324,568,014
Total collateral		804,907,126	583,896,573
Net exposure		3,340,758,723	5,883,667,668
Associated ECL		57,348,555	38,083,797
Guarantees received [member] | Loans and other financing [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		1,887,306,653	1,898,351,483
Fair value of collateral Pledges on time deposits		39,345,965	5,893,066
Fair value of collateral Deferred payment checks		92,391,460	89,424,023
Fair value of collateral Mortgage on real property		116,918,998	123,927,242
Fair value of collateral Pledges on vehicles and machinery		51,558,415	28,063,859
Fair value of collateral Pledges on personal property		25,779,473	10,229,714
Fair value of collateral Other		349,958,595	313,741,673
Total collateral		675,952,906	571,279,577
Net exposure		1,211,353,747	1,327,071,906
Associated ECL		53,648,800	34,262,639
Guarantees received [member] | Loans commitment [Member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		1,645,749,167	2,105,872,032
Fair value of collateral Pledges on time deposits		13,676,897	406,807
Fair value of collateral Mortgage on real property		2,342,098	191,061
Fair value of collateral Pledges on vehicles and machinery		7,448	20,294
Fair value of collateral Pledges on personal property		6,940,203	1,172,493
Fair value of collateral Other		95,370,445	10,826,341
Total collateral		118,337,091	12,616,996
Net exposure		1,527,412,076	2,093,255,036
Associated ECL		2,176,655	2,403,512
Guarantees received [member] | Other financial assets [Member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		175,585,670	166,688,096
Fair value of collateral Other		10,617,129
Total collateral		10,617,129
Net exposure		164,968,541	166,688,096
Associated ECL		595,276	283,507
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		291,689,362	429,468,486
Net exposure		291,689,362	429,468,486
Associated ECL		55,826	90,939
Guarantees received [member] | Other debt securities at amortized cost [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		140,115,960	1,867,184,144
Net exposure		140,115,960	1,867,184,144
Associated ECL		870,824	1,043,200
Guarantees received [member] | Financial assets delivered as guarantee [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		5,219,037
Net exposure		5,219,037
Associated ECL		1,174
Collateral held for stage3 assets [member]
Disclosure Of Collateral And Other Credit Enhancements [line items]
Maximum exposure to credit risk		19,993,388	15,608,256
Fair value of collateral Deferred payment checks		555
Fair value of collateral Mortgage on real property		3,985,105
Fair value of collateral Pledges on vehicles and machinery		164,806
Fair value of collateral Pledges on personal property		557,769
Fair value of collateral Other		3,216,922
Total collateral		7,925,157	4,798,685
Net exposure		12,068,231	10,809,571
Associated ECL		15,513,821	10,768,998
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		19,993,388	15,608,256
Fair value of collateral Deferred payment checks		555
Fair value of collateral Mortgage on real property		3,985,105
Fair value of collateral Pledges on vehicles and machinery		164,806
Fair value of collateral Pledges on personal property		557,769
Fair value of collateral Other		3,216,922
Total collateral		7,925,157	4,798,685
Net exposure		12,068,231	10,809,571
Associated ECL		$ 15,513,821	$ 10,768,998
[1]Related to collaterals used to secure loans transactions and other financing, under the applicable rules in force on this matter.

Capital Management, Corporat_14

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, 2023	Dec. 31, 2022
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	109.94%	93.65%
Weighted average [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	97.50%	93.59%
Maximum Average Term [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	109.94%	95.25%
Minimum Average Term [member]
Disclosure Of Liquidity Risk [line items]
Liquidity ratio	92.56%	92.45%

Capital Management, Corporat_15

Capital Management, Corporate Governance Transparency Policy and Risk Management - Summary of Contractual Cash Flows and Other Financing (Detail) - ARS ($) $ in Thousands	Dec. 31, 2023	Dec. 31, 2022
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	$ 5,069,667	$ 8,364,371
Financial sector	17,701,105	3,975,473
Non-financial private sector and foreign residents	2,783,914,063	2,524,054,898
Total	2,806,684,835	2,536,394,742
Matured [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	108	336
Non-financial private sector and foreign residents	15,730,157	10,835,887
Total	15,730,265	10,836,223
Not later than one month [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	3,150,956	4,217,929
Financial sector	7,775,676	152,957
Non-financial private sector and foreign residents	989,258,431	817,855,731
Total	1,000,185,063	822,226,617
Not later than three months [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	1,417,310	1,789,856
Financial sector	373,548	206,005
Non-financial private sector and foreign residents	375,375,501	226,594,227
Total	377,166,359	228,590,088
Later than three months and not later than six months [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	109,219	323,992
Financial sector	2,612,404	1,739,788
Non-financial private sector and foreign residents	352,509,913	275,400,478
Total	355,231,536	277,464,258
Later than six months and not later than one year [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	182,011	582,295
Financial sector	3,920,838	633,749
Non-financial private sector and foreign residents	388,068,737	348,304,536
Total	392,171,586	349,520,580
Over 12 months and up to 24 months [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector	210,063	911,524
Financial sector	2,168,224	952,101
Non-financial private sector and foreign residents	327,216,008	372,982,040
Total	329,594,295	374,845,665
Later than two years [member]
Disclosure Of Liquidity Risk [line items]
Non-financial government sector		538,439
Financial sector	850,415	290,873
Non-financial private sector and foreign residents	335,755,316	472,081,999
Total	$ 336,605,731	$ 472,911,311

Capital Management, Corporat_16

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, 2023	Dec. 31, 2022
Disclosure Of Liquidity Risk [line items]
Deposits	$ 3,489,594,021	$ 4,117,045,372
From the non financial government sector	193,802,300	349,398,887
From the financial sector	20,185,431	5,148,961
From the non financial private sector and foreign residents	3,275,606,290	3,762,497,524
Liabilities as fair value through profit or loss	13,825,475	1,638,088
Derivative instruments	2,837,879	7,382
Repo transactions	23,674,256
Other financial institutions	23,674,256
Other financial liabilities	375,500,699	424,696,185
Financing received from the Central Bank of Argentina and other financial institutions	19,821,151	7,697,066
Issued corporate bonds	61,677,150	8,683,385
Subordinated corporate bonds	386,937,258	278,813,804
Total	4,373,867,889	4,838,581,282
Not later than one month [member]
Disclosure Of Liquidity Risk [line items]
Deposits	3,096,512,411	3,695,887,040
From the non financial government sector	182,614,696	335,668,445
From the financial sector	20,185,431	5,148,961
From the non financial private sector and foreign residents	2,893,712,284	3,355,069,634
Liabilities as fair value through profit or loss	13,825,475	1,638,088
Derivative instruments	410,723	5,339
Repo transactions	23,664,841
Other financial institutions	23,664,841
Other financial liabilities	352,503,055	407,237,180
Financing received from the Central Bank of Argentina and other financial institutions	9,258,476	910,500
Total	3,496,174,981	4,105,678,147
Not later than three months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	186,285,623	353,567,988
From the non financial government sector	6,107,881	10,541,024
From the non financial private sector and foreign residents	180,177,742	343,026,964
Derivative instruments	1,405,243	2,043
Repo transactions	8
Other financial institutions	8
Other financial liabilities	1,384,406	1,327,475
Financing received from the Central Bank of Argentina and other financial institutions	3,697,429	1,611,404
Issued corporate bonds	85,286	31,060
Total	192,857,995	356,539,970
Later than three months and not later than six months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	139,588,945	61,513,880
From the non financial government sector	5,078,026	3,175,414
From the non financial private sector and foreign residents	134,510,919	58,338,466
Derivative instruments	130,385
Repo transactions	2,378
Other financial institutions	2,378
Other financial liabilities	1,685,885	1,205,372
Financing received from the Central Bank of Argentina and other financial institutions	2,484,611	5,035,125
Issued corporate bonds	14,168,145	30,048
Subordinated corporate bonds	10,716,441	7,316,628
Total	168,776,790	75,101,053
Later than six months and not later than one year [member]
Disclosure Of Liquidity Risk [line items]
Deposits	65,882,129	5,923,453
From the non financial government sector		14,004
From the non financial private sector and foreign residents	65,882,129	5,909,449
Derivative instruments	891,528
Repo transactions	7,029
Other financial institutions	7,029
Other financial liabilities	2,793,312	2,293,536
Financing received from the Central Bank of Argentina and other financial institutions	2,110,822	140,037
Issued corporate bonds	41,843,822	62,120
Subordinated corporate bonds	10,716,441	7,316,628
Total	124,245,083	15,735,774
Over 12 months and up to 24 months [member]
Disclosure Of Liquidity Risk [line items]
Deposits	1,310,175	38,288
From the non financial government sector	1,697
From the non financial private sector and foreign residents	1,308,478	38,288
Other financial liabilities	4,399,200	3,816,681
Financing received from the Central Bank of Argentina and other financial institutions	2,207,776
Issued corporate bonds	5,579,897	8,560,157
Subordinated corporate bonds	21,432,883	14,633,254
Total	34,929,931	27,048,380
Later than two years [member]
Disclosure Of Liquidity Risk [line items]
Deposits	14,738	114,723
From the non financial private sector and foreign residents	14,738	114,723
Other financial liabilities	12,734,841	8,815,941
Financing received from the Central Bank of Argentina and other financial institutions	62,037
Subordinated corporate bonds	344,071,493	249,547,294
Total	$ 356,883,109	$ 258,477,958

Capital Management, Corporat_17

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, 2023	Dec. 31, 2022
Disclosure Of Interest Rate Risk [line items]
Interest rate risk	$ 29,487	$ 12,656
Currency exchange rate risk	23,116	10,687
Price risk	$ 15,167	$ 12,362

Changes in the Argentine Macr_2

Changes in the Argentine Macroeconomic Environment of the Financial and Capital Markets - Additional Information (Detail) - ARS ($)					12 Months Ended
	Dec. 31, 2023	Dec. 13, 2023	Dec. 10, 2023	Dec. 31, 2019	Dec. 31, 2023
Financial And Capital Markets [Line Items]
Percentage Of Increase Decrease In Foreign Currency					200%
Actual gap between dollar used for foreign trade and alternative market values				18%
Accelaration of interannual inflation rate percentage	288%
ARS [member]
Financial And Capital Markets [Line Items]
Devaluation of the currency with respect to us dollar percentage			55%
Bottom of range [member]
Financial And Capital Markets [Line Items]
Devaluation of argentine peso with respect to us dollar		$ 366.5
Top of range [member]
Financial And Capital Markets [Line Items]
Devaluation of argentine peso with respect to us dollar		$ 799.95