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Intangible Assets (Tables) | 12 Months Ended
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Dec. 31, 2019
INTANGIBLE ASSETS |
Schedule of intangible assets |
|  | Gross carrying amount |  | Depreciation |  |
|  | At the |  |  |  | Additions |  |  |  | At the |  | At the |  |  |  |  |  |  |  | At the |  | Net carrying
|  | beginning |  |  |  | by business |  |  |  | End of the |  | beginning |  |  |  | By business |  |  |  | End of the |  | amount at
Item |  | of the year |  | Additions |  | combinations |  | Disposals |  | year |  | of the year |  | Disposals |  | combinations |  | Of the year |  | year |  | 12/31/2019
Measurement at cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | 2,678,965 |  | 13,829 |  | — |  | — |  | 2,692,794 |  | — |  | — |  | — |  | — |  | — |  | 2,692,794
Brands |  | 146,907 |  | — |  | — |  | — |  | 146,907 |  | — |  | — |  | — |  | — |  | — |  | 146,907
Other intangible assets |  | 2,228,054 |  | 651,095 |  | — |  | (4,269) |  | 2,874,880 |  | (883,780) |  | 120 |  | — |  | (458,407) |  | (1,342,067) |  | 1,532,813
TOTAL |  | 5,053,926 |  | 664,924 |  | — |  | (4,269) |  | 5,714,581 |  | (883,780) |  | 120 |  | — |  | (458,407) |  | (1,342,067) |  | 4,372,514
|  | Gross carrying amount |  | Depreciation |  |
|  | At the |  |  |  | Additions |  |  |  | At the |  | At the |  |  |  |  |  |  |  | At the |  | Net carrying
|  | beginning |  |  |  | by business |  |  |  | End of the |  | beginning |  |  |  | By business |  |  |  | End of the |  | amount at
Item |  | of the year |  | Additions |  | combinations |  | Disposals |  | year |  | of the year |  | Disposals |  | combinations |  | Of the year |  | year |  | 12/31/2018
Measurement at cost |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | 255,323 |  | 2,423,642 |  | — |  | — |  | 2,678,965 |  | — |  | — |  | — |  | — |  | — |  | 2,678,965
Brands |  | — |  | 146,907 |  | — |  | — |  | 146,907 |  | — |  | — |  | — |  | — |  | — |  | 146,907
Other intangible assets |  | 1,723,407 |  | 1,300,811 |  | 2,520 |  | (798,684) |  | 2,228,054 |  | (1,271,996) |  | 618,809 |  | (2,143) |  | (228,450) |  | (883,780) |  | 1,344,274
TOTAL |  | 1,978,730 |  | 3,871,360 |  | 2,520 |  | (798,684) |  | 5,053,926 |  | (1,271,996) |  | 618,809 |  | (2,143) |  | (228,450) |  | (883,780) |  | 4,170,146
Schedule of goodwill by cash generating units |
|  | 12/31/2019 |  | 12/31/2018
Supervielle Seguros S.A. |  | 7,115 |  | 7,115
Cordial Compañía Financiera S.A. |  | 177,578 |  | 177,578
Banco Regional de Cuyo S.A. |  | 63,419 |  | 63,419
InvertirOnline S.A.U. / InvertirOnline.Com Argentina S.A.U. |  | 1,355,982 |  | 1,355,982
Micro Lending S.A.U. |  | 1,067,660 |  | 1,067,660
Others |  | 21,040 |  | 7,211
TOTAL |  | 2,692,794 |  | 2,678,965
Summary of assumptions used in goodwill impairment test |
|  | Real |  | Forecast |  | Forecast |  | Forecast |  | Forecast |  | Forecast |
|  | 2019 |  | 2020 |  | 2021 |  | 2022 |  | 2023 |  | 2024 |
Inflation (end of period) |  | 54.3 | % | 44.2 | % | 25.3 | % | 17.2 | % | 10.0 | % | 8.5 | %
Inflation (average) |  | 53.3 | % | 54.6 | % | 29.3 | % | 20.6 | % | 13.1 | % | 9.1 | %
Cost of funding (end of period) |  | 61.4 | % | 36.8 | % | 25.9 | % | 15.4 | % | 11.5 | % | 11.5 | %
Cost of funding (average) |  | 65.0 | % | 45.2 | % | 31.4 | % | 19.9 | % | 13.2 | % | 11.5 | %
Loan’s interest rate (average) |  | 78.3 | % | 61.0 | % | 50.0 | % | 41.8 | % | 39.2 | % | 39.0 | %

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