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ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Tables) | 12 Months Ended
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Dec. 31, 2019
Disclosure of initial application of standards or interpretations [line items] |
Summary of Effects of Variation in Prices of Price Index | The tables below show the evolution of these indexes in the last four years and as of December 31, 2019 according to official statistics (INDEC):
|  | As of December 31, |
|  | 2016 |  | 2017 |  | 2018 |  | 2019 |
Variation in Prices |  |  |  |  |  |  |  |  |
Annual |  | 34.6 | % | 24.8 | % | 47.6 | % | 53.8 | %
Accumulated 3 years |  | 102.3 | % | 96.8 | % | 148.0 | % | 183.4 | %
Summary of Subsidiaries Included in Consolidation Process | The following chart details the subsidiaries included in the consolidation process:
|  |  |  | Percentage of direct or indirect investment in capital stock |
Company |  | Main Activity |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2017 |
Banco Supervielle S.A. |  | Commercial Bank |  | 99.90 | % (1) | 99.89 | % (1) | 99.88 | % (1)
Cordial Compañía Financiera S.A. |  | Financial Company |  | 99.90 | % | 99.90 | % | 99.89 | %
Tarjeta Automática S.A. |  | Credit Card |  | 99.99 | % | 99.99 | % | 99.99 | %
Supervielle Asset Management S.A. |  | Mutual Fund |  | 100.00 | % | 100.00 | % | 100.00 | %
Sofital S.A.F. e I.I. |  | Real State |  | 100.00 | % | 100.00 | % | 100.00 | %
Espacio Cordial de Servicios S.A. |  | Retail Services |  | 100.00 | % | 100.00 | % | 100.00 | %
Supervielle Seguros S.A. |  | Insurance |  | 100.00 | % | 100.00 | % | 100.00 | %
Micro Lending S.A.U. |  | Financial Company |  | 100.00 | % | 100.00 | % | — |
InvertirOnline S.A.U. |  | Financial Broker |  | 100.00 | % | 100.00 | % | — |
InvertirOnline.Com Argentina S.A.U. |  | Representations |  | 100.00 | % | 100.00 | % | — |
Supervielle Productores Asesores de Seguros S.A. |  | Insurance Broker |  | 100.00 | % | — |  | — |
Bolsillo Digital S.A.U. |  | Fintech |  | 100.00 | % | — |  | — |
Futuros del Sur S.A. |  | Financial Broker |  | 100.00 | % | — |  | — |
(1) Grupo Supervielle S.A.’s direct and indirect interest in Banco Supervielle S.A votes amounts to 99,87%, 99,87% and 99,86% as of 12/31/2019, 12/31/2018 and 12/31/2017 respectively.
Summary of Assets and Liabilities of Structured Entities | The following chart details the assets and liabilities of Structured Entities that have been consolidated by the Group as of December 31, 2019 and 2018:
|  | 12/31/2019 |  | 12/31/2018 |
Assets |  |  |  |  |
Loans |  | 1,594,664 |  | 1,584,904 |
Financial assets |  | 108,839 |  | 215,164 |
Other assets |  | 291,691 |  | 194,075 |
Total Assets |  | 1,995,194 |  | 1,994,143 |
Liabilities |  |  |  |  |
Financial liabilities |  | 1,424,480 |  | 1,374,000 |
Other liabilities |  | 41,630 |  | 228,518 |
Total Liabilities |  | 1,466,110 |  | 1,602,518 |
Cash and Cash Equivalents Include Cash and Highly Liquid Short-term Securities Maturities |
Item |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2017
Cash and due from banks |  | 26,403,099 |  | 51,822,372 |  | 25,205,323
Debt securities at fair value through profit or loss |  | 568,501 |  | 19,434,329 |  | 21,910,236
Money Market Funds |  | 964,884 |  | 1,008,466 |  | 1,546,426
Cash and cash equivalents |  | 27,936,484 |  | 72,265,167 |  | 48,661,985
Summary of Reconciliation Between Balances on Statement of Financial Position and Statement of Cash Flow |
Items |  | 12/31/2019 |  | 12/31/2018 |  | 12/31/2017
Cash and due from Banks |  |  |  |  |  |
As per Statement of Financial Position |  | 26,403,099 |  | 51,822,372 |  | 25,205,323
As per the Statement of Cash Flows |  | 26,403,099 |  | 51,822,372 |  | 25,205,323
Debt securities at fair value through profit or loss |  |  |  |  |  |
As per Statement of Financial Position |  | 568,501 |  | 23,247,329 |  | 25,902,184
Securities not considered as cash equivalents |  | — |  | (3,813,000) |  | (3,991,948)
As per the Statement of Cash Flows |  | 568,501 |  | 19,434,329 |  | 21,910,236
Money Market Funds |  |  |  |  |  |
As per Statement of Financial Position – Other financial assets |  | 2,096,866 |  | 2,612,157 |  | 3,674,741
Other financial assets not considered as cash equivalents |  | (1,131,982) |  | (1,603,691) |  | (2,128,315)
As per the Statement of Cash Flow |  | 964,884 |  | 1,008,466 |  | 1,546,426
Schedule of reconciliation of financing activities |
|  |  |  | Cash Flows |  | Other non-cash |  |
Items |  | 12/31/2018 |  | Inflows |  | Outflows |  | movements |  | 12/31/2019
Unsubordinated Negotiable Obligations |  | 14,317,445 |  | 8,412,283 |  | (17,365,599) |  | 722,346 |  | 6,086,475
Subordinated Negotiable Obligations |  | 2,128,759 |  | — |  | (842,966) |  | 834,095 |  | 2,119,888
Financing received from the Argentine Central Bank and other financial institutions |  | 12,357,106 |  | 110,569,136 |  | (113,905,868) |  | (2,777) |  | 9,017,597
Lease Liabilities |  | — |  | — |  | (1,251,601) |  | 2,197,990 |  | 946,389
Total |  | 28,803,310 |  | 118,981,419 |  | (133,366,034) |  | 3,751,654 |  | 18,170,349
Summary of groupings by shared risk characteristics |
Group | Parameter | Grouping
Retail Banking | Probability of Default | Personal loans (1)
Credit card loans (1)
Overdrafts
Documents
Mortgage loans and leasing
Refinancing
Other financings
Loss Given Default | Personal loans
Credit card loans
Overdrafts
Mortgage loans and leasing
Refinancing
Other financings
Corporate Banking | Probability of Default (2) | Small companies
Medium companies
Big companies
Financial Area
Loss Given Default | Overdrafts
Documents
Leasing
Unsecured loans
Other financings
Other receivables from financial transactions
Consumer Finance | Probability of Default | Closed credit cards
Open credit cards
Cash loans
Cash consumptions and directed loans
Refinancing
Tarjeta Automatica Personal loans
Loss Given Default | Credit cards
Personal loans
Refinancing
| (1) |  | For credit cards and personal loans, the breakdown per segment was added because there was enough materiality. The segments are: senior citizens, high income open market, high income payroll, non- high income open market, non-high income payroll, bussiness in retail banking, former senior cityzens and former payroll
| (2) |  | Groups made to calculate the probability of default are carried out by company size, occasionally classified by economic activity in Stage 1. For Stage 2 and Stage 3, the Probability of default is calculated including all segments of Corporate Banking due to the lack of materiality to perform a larger group.
Summary of Projected Evolution for Next Year of Main Macroeconomic Indicators |
Parameter |  | Segment |  | Macroeconomic Indicator |  | Scenario 1 |  | Scenario 2 |  | Scenario 3 |
Probability of Default |  | Retail |  | Real Wage |  | 0.21 | % | 2.37 | % | (1.67) | %
|  | Corporate |  | Interest Rate |  | 32.48 | % | 32.41 | % | 40.55 | %
Loss Given Default |  | Consumer Finance |  | Monthly Economic Activiy Estimator |  | 140.85 |  | 151.52 |  | 135.86 |
|  | Retail |  | Private sector real wage |  | 50.28 | % | 41.39 | % | 51.63 | %
Summary of Scenario Probabilities |
Scenario 1 |  | 80 | %
Scenario 2 |  | 10 | %
Scenario 3 |  | 10 | %
Summary of ECL Allowance Sensitivity to Future Macro economic Conditions |
December 31, 2019 |  |  |
Reported ECL Allowance |  | 6,751,939 |
Gross carrying amount |  | 94,761,950 |
Reported ECL Coverage |  | 7.13 | %
ECL amount by scenarios |  |  |
Favorable scenario |  | 6,702,980 |
Unfavorable scenario |  | 6,779,811 |
Coverage ratio by scenarios |  |  |
Favorable scenario |  | 7.07 | %
Unfavorable scenario |  | 7.15 | %
Summary of Useful Life of Property, Plant and Equipment |
Property, plant and equipment |  | Estimated useful life
Buildings |  | 50 Years
Furniture |  | 10 Years
Machines and equipment |  | 5 Years
Vehicles |  | 5 Years
Others |  | 5 Years
Summary of the main commissions earned |
Commission |  | Frecuency of revenue recognition
Account maintenance |  | Monthly
Safe deposit boxes |  | Semi-annual
Issuing Bank |  | Event driven
Credit Card renewal |  | Annual
Check management |  | Event driven
IFRS 16 Leases [Member] |
Disclosure of initial application of standards or interpretations [line items] |
Summary of Measurement of Leases |
Operating lease commitments disclosed as at December 31, 2018 |  | 1,933,167
Discounted using the lessee's incremental borrowing rate of at the date of initial application |  | 1,354,278
Lease liability recognised as at January 1, 2019 |  | 1,354,278
Of which are: |  |
Current lease liabilities |  | 596,813
Non-current lease liabilities |  | 757,465

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