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ACCOUNTING STANDARDS AND BASIS OF PREPARATION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
ACCOUNTING STANDARDS AND BASIS OF PREPARATION |
Summary of Effects of Variation in Prices of Price Index | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | As of December 31, | ​
Variation in Prices |  | 2020 |  | 2021 |  | 2022 |
Annual |  | 36.1 | % | 50.9 | % | 94.8 | %
Accumulated 3 years |  | 209.2 | % | 216.1 | % | 300.3 | %
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 |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020 |
Banco Supervielle S.A. |  | Commercial Bank |  | 99.90 | % (1) | 99.90 | % (1) | 99.90 | % (1)
IUDÚ Compañia Financiera S.A |  | Financial Company |  | 99.90 | % | 99.90 | % | 99.90 | %
Tarjeta Automática S.A. |  | Credit Card |  | 99.91 | % | 99.99 | % | 99.99 | %
Supervielle Asset Management S.A. |  | Asset Management and Other Services |  | 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 | % | 100.00 | %
InvertirOnline S.A.U. |  | Financial Broker |  | 100.00 | % | 100.00 | % | 100.00 | %
Portal Integral de Inversiones S.A.U. |  | Representations |  | 100.00 | % | 100.00 | % | 100.00 | %
IOL Holding S.A. | ​ | Financial Company | ​ | 100.00 | % | 100.00 | % | — | %
Agente de Valores S.A. | ​ | Financial Company | ​ | 100.00 | % | 100.00 | % | — | %
Supervielle Productores Asesores de Seguros S.A. |  | Insurance Broker |  | 100.00 | % | 100.00 | % | 100.00 | %
Bolsillo Digital S.A.U. |  | Fintech |  | 100.00 | % | 100.00 | % | 100.00 | %
Supervielle Agente de Negociación S.A.U. |  | Financial Broker |  | 100.00 | % | 100.00 | % | 100.00 | %
Dólar IOL S.A.U. |  | Financial Company |  | 100.00 | % | 100.00 | % | 100.00 | %
| (1) | Grupo Supervielle S.A.’s direct and indirect interest in Banco Supervielle S.A votes amounts to 99.87%, as of 12/31/2022, 12/31/2021 and 12/31/2020 respectively.
Summary of Cash and Cash Equivalents Include Cash and Highly Liquid Short-term Securities Maturities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Item |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Cash and due from banks |  | 48,399,468 |  | 63,452,161 |  | 107,832,923
Debt securities at fair value through profit or loss |  | 5,610,509 |  | 20,265,790 |  | 5,494,141
Money Market Funds |  | 390,860 |  | 3,410,049 |  | 2,713,997
Cash and cash equivalents |  | 54,400,837 |  | 87,128,000 |  | 116,041,061
Summary of Reconciliation Between Balances on Statement of Financial Position and Statement of Cash Flow | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
Items |  | 12/31/2022 |  | 12/31/2021 |  | 12/31/2020
Cash and due from Banks |  |  |  |  |  |
As per Statement of Financial Position |  | 48,399,468 |  | 63,452,161 |  | 107,832,923
As per the Statement of Cash Flow |  | 48,399,468 |  | 63,452,161 |  | 107,832,923
Debt securities at fair value through profit or loss |  |  |  |  |  | ​
As per Statement of Financial Position |  | 22,384,677 |  | 38,486,623 |  | 29,025,766
Securities not considered a cash equivalents |  | (16,774,168) |  | (18,220,833) |  | (23,531,625)
As per the Statement of Cash Flow |  | 5,610,509 |  | 20,265,790 |  | 5,494,141
Money Market Funds |  |  |  |  |  |
As per Statement of Financial Position – Other financial assets |  | 8,107,119 |  | 27,120,979 |  | 12,599,580
Other financial assets not considered a cash equivalents |  | (7,716,259) |  | (23,710,930) |  | (9,885,583)
As per the Statement of Cash Flow |  | 390,860 |  | 3,410,049 |  | 2,713,997
​
Summary of reconciliation of financing activities | Reconciliation of liabilities from financing activities at December 31, 2022, 2021 and 2020 is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Cash Flows | ​ | Other non-cash | ​ | ​
Items |  | 12/31/2021 |  | Inflows |  | Outflows |  | movements |  | 12/31/2022
Unsubordinated debt securities |  | 2,063,327 |  | — |  | (1,501,918) |  | — |  | 561,409
Financing received from the Argentine Central Bank and other financial institutions |  | 12,179,537 |  | 167,932,069 |  | (174,581,930) |  | — |  | 5,529,676
Lease Liabilities |  | 2,645,808 |  | — |  | (2,545,549) |  | 1,468,203 |  | 1,568,462
Total |  | 16,888,672 |  | 167,932,069 |  | (178,629,397) |  | 1,468,203 |  | 7,659,547
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Cash Flows | ​ | Other non-cash | ​ | ​
Items | ​ | 12/31/2020 | ​ | Inflows | ​ | Outflows |  | movements | ​ | 12/31/2021
Unsubordinated debt securities |  | 12,427,653 |  | 4,386,933 |  | (14,751,259) |  | — |  | 2,063,327
Subordinated debt securities |  | 3,353,254 |  | — |  | (3,353,254) |  | — |  | —
Financing received from the Argentine Central Bank and other financial institutions |  | 17,207,143 |  | 63,017,533 |  | (68,045,139) |  | — |  | 12,179,537
Lease Liabilities |  | 3,474,475 |  | — |  | (4,727,463) |  | 3,898,796 |  | 2,645,808
Total |  | 36,462,525 |  | 67,404,466 |  | (90,877,115) |  | 3,898,796 |  | 16,888,672
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Cash Flows | ​ | Other non-cash | ​ | ​
Items | ​ | 12/31/2019 | ​ | Inflows | ​ | Outflows |  | movements | ​ | 12/31/2020
Unsubordinated debt securities |  | 24,363,308 |  | 7,802,825 |  | (19,951,590) |  | 213,110 |  | 12,427,653
Subordinated debt securities |  | 8,485,616 |  | — |  | (5,216,762) |  | 84,400 |  | 3,353,254
Financing received from the Argentine Central Bank and other financial institutions |  | 36,096,182 |  | 43,731,367 |  | (62,620,406) |  | — |  | 17,207,143
Lease Liabilities |  | 3,788,265 |  | — |  | (4,016,850) |  | 3,703,060 |  | 3,474,475
Total |  | 72,733,371 |  | 51,534,192 |  | (91,805,608) |  | 4,000,570 |  | 36,462,525
​
Summary of impairment requirements on financial assets | ​
| ​ |  | ​ |
Changes in the credit quality since initial recognition
Stage 1 |  | Stage 2 |  | Stage 3
(initial recognition) |  | (significant increase of credit risk since initial recognition) |  | (credit-impaired assets)
12 month- ECL | ​ | Lifetime ECL
​
Summary of risk rating matrix by industry | ​
RISK RATING BY INDUSTRY
Agriculture | Low | Utilities (Power generation) | Medium
Food and Drinks | Low | Utilities (Trans. And dist. of energy) | Medium
Financial | Low | Chemicals and plastics | Medium
Supermarkets | Low | Auto Parts/Dealers | Medium
Utilities (water and waste) | Low | Cargo transportation | Medium
Oil and mining | Low | Construction | Medium
Pharmaceutical | Low | Art.Home | Medium
IT/Communications | Low | Insurance | Medium
Cleaning | Low | Paper, cardboard, wood, glass | Medium
Oil Industry | Low | Dairy industry | Medium
Wine industry | Low | Private construction | Medium
Citrus Industry | Low | Iron and steel industry | Medium
Automotive terminals | Low | Machinery and equipment | Medium
SGR | Low | Professionals | Medium
Others | Low | Home Appliances (Product.) | Medium
​ | ​ | Appliances (Commercial) | Medium
​ | ​ | Health | Medium
​ | ​ | Tourism and gastronomy | Medium
​ | ​ | Passenger Transport | Medium
​ | ​ | Refrigerators | Medium
​ | ​ | Sugar Industry | Medium
RISK RATING BY INDUSTRY
​ | ​ | Public Construction | Medium
​ | ​ | Textile | Medium
​ | ​ | Real Etate | Medium
​ | ​ | Sports | Medium
​ | ​ | Entertaiment | Medium
​
Summary of groupings by shared risk characteristics | ​
Group | Parameter | Grouping
--- | --- | ---
Personal and Business Banking | Probability of Default (PD) | Personal loans (1)
|  | Credit card loans (1)
|  | Mortgage loans
|  | Refinancing
|  | Other financings
| Loss Given Default (LGD) | Personal loans
|  | Credit card loans
|  | Overdrafts
|  | Mortgage loans
|  | Refinancing
|  | Other financings
Corporate Banking | Probability of Default (PD) (2) | Small companies
|  | Medium companies
|  | Big companies
| Loss Given Default (LGD) | Financial Area
|  | Secured loans
|  | Unsecured loans
Consumer Finance | Probability of Default | Credit cards loans
|  | Refinancing
|  | Cash loans
|  | Cash consumptions and directed loans
|  | IUDU Automobile Loans
|  | Tarjeta Automatica Personal loans
| Loss Given Default | Credit cards
|  | Personal loans
|  | Refinancing
​ | ​ | IUDU Automobile Loans
​
| (1) | For credit cards and personal loans, Grupo Supervielle includes an additional layer of analysis: senior citizens, high income, open market, high income payroll, non- high income open market, non-high income payroll, Personal and Business Banking, former senior citizens and former payroll
​
| (2) | Probability of default within Corporate Banking is calculated by grouping clients based on the client size for Stage 1 facilities. For Stage 2 and Stage 3, Probability of default is calculated including all segments of Corporate Banking due to the lack of materiality to form a larger group.
Summary of Projected Evolution for Next Year of Main Macroeconomic Indicators | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Parameter | Industry / Segment | Macroeconomic Indicator | Scenario 1 |  | Scenario 2 |  | Scenario 3 |
​ | ​ | Open Market | Exchange Rate | 30.5 | % | 19.4 | % | 42.6 | %
​ | ​ | ​ | Private Sector Wage | 74 | ​ | 81 | ​ | 66 | ​
​ | ​ | Income Payroll | Exchange Rate | 30.5 | % | 19.4 | % | 42.6 | %
​ | Personal and Business Banking | ​ | Private Sector Wage | (9.0) | % | 2.3 | % | (19.0) | %
​ | ​ | ​ | Exchange Rate | 30.5 | % | 19.4 | % | 42.6 | %
Probability of Default | ​ | Senior Citizens | Private Sector Wage | 74.4 | % | 89.3 | % | 59.6 | %
​ | ​ | ​ | Inflation Rate | 91.0 | % | 79.3 | % | 103.4 | %
​ | Corporate Banking | All | Interest Rate | 86.1 | % | 77.5 | % | 94.7 | %
​ | ​ | ​ | Monthly Economic Activity Estimator | 144 | ​ | 150 | ​ | 138 | ​
​ | ​ | ​ | Private Sector Wage | (9.0) | % | 2.3 | % | (19.0) | %
​ | ​ | ​ | Quantity of Private Sector Employment | 74 | ​ | 81 | ​ | 66 | ​
​ | Consumer Finance | Consumer Finance | Loans | 83 | % | 91 | % | 74 | %
​ | ​ | Consumer Finance Automobile secured | Monthly Economic Activity Estimator | 144 | ​ | 150 | ​ | 138 | ​
​ | ​ | ​ | Exchange Rate | 30.5 | % | 91.0 | % | 74.0 | %
​ | Supervielle Bank | All | Inflation Rate | 91.0 | % | 79.3 | % | 103.4 | %
Loss Given Default | ​ | Consumer Finance | Inflation Rate | 91.0 | % | 79.3 | % | 103.4 | %
​ | Consumer Finance | ​ | Interest Rate | 86.1 | % | 77.5 | % | 94.7 | %
​ | ​ | Consumer Finance Automobile secured | Monthly Economic Activity Estimator | 144.0 | ​ | 150.0 | ​ | 138.0 | ​
​ | ​ | ​ | Inflation Rate | 91.0 | % | 79.3 | % | 103.4 | %
​
Summary of Scenario Probabilities | ​
​ | ​ | ​ | ​
Scenario 1 |  | 60 | %
Scenario 2 |  | 20 | %
Scenario 3 |  | 20 | %
​
Summary of ECL Allowance Sensitivity to Future Macro economic Conditions | ​
​ | ​ | ​ | ​
December 31, 2022 |  |  |
Reported ECL Allowance |  | 12,222,052 | ​
Gross carrying amount |  | 247,813,250 | ​
Reported Loss rate |  | 4.93 | %
ECL amount by scenarios |  |  | ​
Favorable scenario |  | 11,814,479 | ​
Unfavorable scenario |  | 12,984,448 | ​
​ | ​ | ​ | ​
Loss Rate by scenarios | ​ | ​ | ​
Favorable scenario | ​ | 4.77 | %
Unfavorable scenario | ​ | 5.24 | %
​
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
Land | ​ | Not depreciated
Construction in progress |  | Not depreciated
​
Summary of movement in investment properties | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Income derived from rents (rents charged) |  | 73,402 |  | 33,795
Direct operating expenses of properties that generated income derived from rents |  | (5,670) |  | (14,262)
Fair value remeasurement |  | (803,858) |  | (859,077)
Total |  | (736,126) |  | (839,544)
​
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
​

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