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COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT | 12 Months Ended
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Dec. 31, 2022
COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT |
COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT | 15. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT 15.1 Debt securities at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Government securities |  | 15,745,113 |  | 37,147,434
Corporate securities |  | 6,639,564 |  | 606,816
Securities issued by the Central Bank |  | — |  | 732,373
​ | ​ | 22,384,677 |  | 38,486,623
​ 15. 2 Derivatives ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Debtor balances related to forward operations in foreign currency to be settled in pesos |  | 203,748 |  | 417,814
Debtor balances related to forward operations in foreign currency | ​ | 58,758 | ​ | 14,350
Put option taken |  | 33,049 |  | —
​ | ​ | 295,555 |  | 432,164
​ 15.3 Other financial assets ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Participation Certificates in Financial Trusts |  | 158,401 |  | 167,559
Investments in Asset Management and Other Services |  | 2,164,184 |  | 4,019,951
Other investments |  | 1,030,662 |  | 1,010,815
Receivable from spot sales pending settlement |  | 2,395,315 |  | 19,210,706
Several debtors |  | 2,191,456 |  | 1,357,424
Miscellaneous debtors for credit card operations |  | 167,101 |  | 1,257,067
Miscellaneous debtors for collections | ​ | — | ​ | 97,457
​ | ​ | 8,107,119 |  | 27,120,979
​ 15.4 Other debt securities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Debt securities | ​ | 5,658,969 | ​ | 429,369
Government securities |  | 36,917,618 |  | 42,167,720
Securities issued by the Central Bank | ​ | 227,158,416 | ​ | 111,153,464
Others |  | 48 |  | 173
​ | ​ | 269,735,051 |  | 153,750,726
​ 15.5 Financial assets pledged as collateral ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Special guarantees accounts in the Argentine Central Bank |  | 10,294,615 |  | 12,691,876
Deposits in guarantee |  | 4,174,050 |  | 3,943,333
​ | ​ | 14,468,665 |  | 16,635,209
​ 15.6 Inventories ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Electronics |  | 67,090 |  | 271,602
Obsolescence Reserve |  | — |  | (5,174)
​ | ​ | 67,090 |  | 266,428
​ 15.7 Other non-financial assets ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Other Miscellaneous assets |  | 2,470,942 |  | 2,443,232
Loans to employees |  | 860,120 |  | 451,903
Payments in advance |  | 1,333,131 |  | 1,539,540
Other non-financial assets | ​ | 137,373 | ​ | 128,184
Retirement Plan |  | 124,568 |  | 135,709
Works of art and collector's pieces | ​ | 82,705 |  | 95,094
​ | ​ | 5,008,839 | ​ | 4,793,662
​ 15.8 Deposits ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Non-financial sector |  | 27,843,116 |  | 22,352,551
Financial sector |  | 101,430 |  | 76,162
Current accounts |  | 50,574,131 |  | 61,528,491
Savings accounts |  | 271,188,474 |  | 305,671,184
Time deposits and investments accounts |  | 150,744,921 |  | 163,834,532
Others |  | 47,064,863 |  | 8,433,787
​ | ​ | 547,516,935 |  | 561,896,707
​ 15.9 Liabilities at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Liabilities for transactions in local currency |  | 1,270,093 |  | 2,657,571
Liabilities for transactions in foreign currency |  | 869,077 |  | 1,341,954
​ | ​ | 2,139,170 |  | 3,999,525
​ 15.10 Other financial liabilities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Amounts payable for spot transactions pending settlement |  | 2,062,722 |  | 25,036,289
Collections and other operations on behalf of third parties |  | 14,386,907 |  | 17,519,227
Fees accrued to pay |  | 3,680 |  | 13,304
Financial guarantee contracts |  | 24,402 |  | 27,661
Liabilities associated with the transfer of financial assets not derecognized |  | — |  | 1,074,393
Lease liability |  | 1,568,462 |  | 2,645,807
Others | ​ | 59,309 |  | 5,609
​ | ​ | 18,105,482 | ​ | 46,322,290
​ 15.11 Financing received from the Argentine Central Bank and other financial institutions ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Financing received from local financial institutions |  | 3,819,232 |  | 2,017,925
Financing received from international institutions |  | 1,710,444 |  | 10,161,612
​ | ​ | 5,529,676 |  | 12,179,537
​ 15.12 Provisions ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Eventual commitments | ​ | 87,249 | ​ | 116,256
Unused Balances of Credit Cards | ​ | 455,424 | ​ | 404,901
Other contingencies |  | 1,148,983 |  | 1,258,612
​ | ​ | 1,691,656 |  | 1,779,769
​ 15.13 Other non-financial liabilities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Payroll and social securities |  | 11,318,832 |  | 12,182,997
Sundry creditors |  | 9,206,832 |  | 11,513,613
Revenue from contracts with customers (1) |  | 328,012 |  | 357,894
Tax payable |  | 7,085,989 |  | 6,739,675
Social security payment orders pending settlement |  | 748,064 |  | 785,876
Other |  | 107,664 |  | 120,343
​ | ​ | 28,795,393 |  | 31,700,398
​
(1) | Deferred income resulting from contracts with customers includes the liability for the customers’ loyalty program. Grupo Supervielle estimates the value of the points granted to customers through the application of a mathematical model that considers assumptions about redemption rates, the fair value of points redeemed based on the combination of available products, and customer preferences, as well as the expiration of un-redeemed points.
​ 15.14 Interest Income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Interest on overdrafts |  | 7,537,097 |  | 6,103,081 | ​ | 7,875,342
Interest on promissory notes |  | 20,561,099 |  | 21,806,715 | ​ | 18,307,059
Interest on personal loans |  | 29,590,308 |  | 37,793,670 | ​ | 41,673,623
Interest on corporate unsecured loans |  | 16,284,814 |  | 13,476,675 | ​ | 17,587,964
Interest on credit card loans |  | 14,730,148 |  | 11,546,621 | ​ | 11,227,684
Interest on mortgage loans |  | 18,113,794 |  | 13,757,962 | ​ | 11,745,104
Interest on automobile and other secured loan |  | 4,213,953 |  | 3,016,404 | ​ | 2,171,083
Interest on foreign trade loans |  | 1,287,776 |  | 2,422,345 | ​ | 4,272,549
Interest on financial leases |  | 4,580,097 |  | 3,080,043 | ​ | 2,071,129
Interest on public and private securities measured at amortized cost | ​ | 124,280,620 |  | 53,904,404 | ​ | 60,345,952
Others |  | 10,694,120 |  | 34,570,333 | ​ | 12,955,694
Total |  | 251,873,826 |  | 201,478,253 | ​ | 190,233,183
​ 15.15 Interest Expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Interest on current accounts deposits |  | 67,816,547 |  | 41,178,718 | ​ | 18,597,380
Interest on time deposits |  | 94,781,418 |  | 73,231,650 | ​ | 57,555,195
Interest on other financial liabilities |  | 1,274,421 |  | 2,693,801 | ​ | 6,721,267
Interest from financing from financial sector |  | 1,077,969 |  | 356,084 | ​ | 296,475
Others |  | 555,986 |  | 388,664 | ​ | 857,006
Total |  | 165,506,341 |  | 117,848,917 | ​ | 84,027,323
​ 15.16 Net income from financial instruments at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Income from corporate and government securities |  | 16,522,687 |  | 13,548,213 | ​ | 8,820,689
Income from securities issued by the Argentine Central Bank |  | 1,060,836 |  | 680,886 | ​ | 398,377
Derivatives |  | 663,196 |  | 3,086,983 | ​ | 529,542
Total |  | 18,246,719 |  | 17,316,082 | ​ | 9,748,608
​ 15.17 Service fee income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Commissions from deposits accounts |  | 12,250,189 |  | 12,655,098 | ​ | 13,605,729
Commissions from credit and debit cards |  | 9,546,677 |  | 9,714,194 | ​ | 10,036,236
Commissions from loans operations |  | 305,141 |  | 308,447 | ​ | 484,704
Others Commissions | ​ | 8,237,061 | ​ | 9,785,059 | ​ | 9,667,934
Total |  | 30,339,068 |  | 32,462,798 | ​ | 33,794,603
​ 15.18 Service fee expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Commissions paid |  | 10,470,112 |  | 9,657,854 | ​ | 10,202,182
Export and foreign currency operations |  | 253,043 |  | 238,577 | ​ | 230,580
Total |  | 10,723,155 |  | 9,896,431 | ​ | 10,432,762
​ 15.19 Income from insurance activities ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Accrued premiums |  | 6,420,960 |  | 6,957,274 | ​ | 6,765,070
Accrued losses |  | (1,017,709) |  | (1,357,796) | ​ | (907,941)
Production expenses |  | (876,879) |  | (1,175,246) | ​ | (942,651)
Total |  | 4,526,372 |  | 4,424,232 | ​ | 4,914,478
​ 15.20 Other operating income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Loans recovered and allowances reversed |  | 3,252,298 |  | 3,338,184 |  | 1,683,227
Insurance commissions |  | — |  | 493 |  | 151,497
Rental from safety boxes |  | 762,668 |  | 748,974 |  | 1,000,573
Returns of risk funds | ​ | 1,562,986 | ​ | 2,416,374 | ​ | 3,574,582
Commissions from trust services |  | 81,322 |  | 86,860 |  | 28,339
Adjustment of various credits | ​ | 437,737 | ​ | 333,772 | ​ | 626,057
Sale of fixed assets | ​ | 28,614 |  | 17,444 |  | 393,942
Others |  | 4,365,792 |  | 3,531,683 |  | 3,654,276
Total |  | 10,491,417 |  | 10,473,784 |  | 11,112,493
​ 15.21 Personnel expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Payroll and social securities |  | 49,541,757 |  | 46,179,965 |  | 49,051,781
Others expenses |  | 4,350,789 |  | 3,670,186 |  | 4,392,569
Total |  | 53,892,546 |  | 49,850,151 |  | 53,444,350
​ 15.22 Administrative expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Directors´ and statutory auditors’fees |  | 797,886 |  | 792,637 |  | 1,004,188
Professional fees |  | 8,305,036 |  | 8,755,543 |  | 8,949,970
Advertising and publicity |  | 2,213,501 |  | 2,237,122 |  | 2,024,957
Taxes |  | 6,451,913 |  | 6,586,781 |  | 5,462,877
Maintenance, security and services |  | 6,923,964 |  | 8,019,296 |  | 8,301,300
Rent |  | 78,955 |  | 152,868 |  | 211,843
Others |  | 3,791,566 |  | 3,367,374 |  | 4,383,899
Total |  | 28,562,821 |  | 29,911,621 |  | 30,339,034
​ 15.23 Depreciation and impairment of non-financial assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Depreciation of property, plant and equipment |  | 1,801,538 |  | 1,621,521 |  | 1,538,369
Depreciation of other non-financial assets |  | 749,390 |  | 585,375 |  | 688,436
Depreciation of intangible assets |  | 4,894,310 |  | 3,958,213 |  | 2,555,881
Depreciation of right-of-use assets | ​ | 1,914,585 | ​ | 2,064,570 | ​ | 2,294,554
Impairment of other non-financial assets | ​ | — | ​ | 610 | ​ | —
Impairment of goodwill |  | 738,774 |  | — |  | —
Total |  | 10,098,597 |  | 8,230,289 |  | 7,077,240
​ 15.24 Other operating expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Promotions related with credit cards |  | 1,734,064 |  | 1,771,342 |  | 1,544,669
Turnover tax |  | 17,218,668 |  | 15,858,707 |  | 11,615,533
Fair value on initial recognition of loans |  | 154,086 |  | 383,330 |  | 574,696
Contributions made to deposit insurance system |  | 895,057 |  | 957,301 |  | 852,123
Others |  | 6,627,215 |  | 4,108,505 |  | 4,744,408
Total |  | 26,629,090 |  | 23,079,185 |  | 19,331,429
​

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