XML 83 R51.htm IDEA: XBRL DOCUMENT v3.24.1.u1
Intangible assets (Tables)
 12 Months Ended
Dec. 31, 2023
Intangible Assets [abstract]  
Disclosure of detailed information about intangible assets [text block]
The useful lives for the intangible assets are presented below:
Estimated useful lives (years)
Software
3 – 10
Customer relationship
2 – 34.5
Trademarks and patents
7 – 30.9
Non-compete agreement
5
Licenses
1 – 5
Summary of Intangible Assets
2022AdditionsDisposalsTransfersEffects of hyperinflationEffects of changes in foreign exchange ratesBusiness combination (a)2023
Cost
Goodwill - acquisition of subsidiaries5,647,421 — — — — (10,358)(2,160)5,634,903 
Customer relationship1,793,405 6,285 (7,934)— — — 1,940 1,793,696 
Trademarks and patents551,000 1 (2)— — — — 550,999 
Software1,162,311 220,627 (62,862)23,160 681 (11,323)2,104 1,334,698 
Non-compete agreement26,024 — — — — — — 26,024 
Operating license5,674 — — — — — — 5,674 
Software in progress66,820 254,664 (23,716)(23,160)— — — 274,608 
Right-of-use assets - Software88,254 34,163 (71,859)— — — — 50,558 
9,340,909 515,740 (166,373)— 681 (21,681)1,884 9,671,160 
Amortization
Customer relationship(278,032)(70,690)4,741 — — — — (343,981)
Trademarks and patents(10,816)(9,404)1 — — — — (20,219)
Software(337,935)(184,397)43,581 — — 4,588 — (474,163)
Non-compete agreement (7,751)(5,083)— — — — — (12,834)
Operating license(6,108)(16)451 — — — — (5,673)
Right-of-use assets - Software(67,935)(23,280)71,844 — — — — (19,371)
(708,577)(292,870)120,618 — — 4,588 — (876,241)
Intangible assets net8,632,332 222,870 (45,755)— 681 (17,093)1,884 8,794,919 
(a) More details in Note 23.3.

2021AdditionsDisposalsTransfersEffects of hyperinflation
Effects of changes in foreign exchange ratesBusiness combination2022
Cost
Goodwill - acquisition of subsidiaries5,591,489 — (22,774)— — (12,111)90,817 5,647,421 
Customer relationship1,747,444 21,075 (4,015)— — (152)29,053 1,793,405 
Trademarks and patents262,036 — — — — — 288,964 551,000 
Software1,066,470 207,086 (170,997)17,117 1,754 (4,480)45,361 1,162,311 
Non-compete agreement26,024 — — — — — — 26,024 
Operating license12,443 — (6,073)— — (696)— 5,674 
Software in progress43,960 43,115 (3,138)(17,117)— — — 66,820 
Right-of-use assets - Software72,463 16,728 (937)— — — — 88,254 
8,822,329 288,004 (207,934)— 1,754 (17,439)454,195 9,340,909 
Amortization
Customer relationship(217,090)(73,897)9,650 — — 3,305 — (278,032)
Trademarks and patents(6,908)(3,908)— — — — — (10,816)
Software(264,399)(174,358)100,754 — — 68 — (337,935)
Non-compete agreement(1,106)(6,645)— — — — — (7,751)
Operating license(10,854)(3,801)6,073 — — 2,474 — (6,108)
Right-of-use assets - Software(44,454)(24,304)823 — — — — (67,935)
(544,811)(286,913)117,300 — — 5,847 — (708,577)
Intangible assets, net8,277,518 1,091 (90,634)— 1,754 (11,592)454,195 8,632,332 
Summary of CGU's :
As of October 31, 2023
CGUDescriptionGoodwill allocatedIndefinite useful-life intangible assets allocated
CGU 1 – Financial servicesCompanies related to financial solutions are included in this CGU. The Group considers these companies as a CGU due to the integrated financial solutions provided by them, as capture, processing, transmission, and financial liquidation of transactions with debit and credit card, among other services.444,140 14,497 
CGU 2 – SoftwareThis CGU includes the technology offering new solutions to customers related to the technology platform of the Group.5,147,296 248,422 
CGUs 3 and 4Composed by other smaller CGUs defined as separate CGUs due to the specific service provided to customers which generate cash flows that are largely independent of the other Group’s CGUs.44,535 2,962