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v3.23.1

INTANGIBLE ASSETS (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2022
INTANGIBLE ASSETS |
Summary 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 |  | Impairment |  | Disposals |  | year |  | of the year |  | Disposals |  | combinations |  | Of the year |  | year |  | 12/31/2022
Measurement at cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Goodwill | ​ | 10,702,288 | ​ | — | ​ | — | ​ | (738,774) | ​ | — | ​ | 9,963,514 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 9,963,514
Brands |  | 588,043 |  | — | ​ | — | ​ | — | ​ | — | ​ | 588,043 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 588,043
Other intangible assets(*) |  | 22,834,174 | ​ | 5,686,409 | ​ | — | ​ | — | ​ | (182,978) | ​ | 28,337,605 |  | (11,875,023) | ​ | 156,023 | ​ | — | ​ | (4,894,310) | ​ | (16,613,310) | ​ | 11,724,295
TOTAL |  | 34,124,505 | ​ | 5,686,409 | ​ | — | ​ | (738,774) | ​ | (182,978) | ​ | 38,889,162 |  | (11,875,023) | ​ | 156,023 | ​ | — | ​ | (4,894,310) | ​ | (16,613,310) | ​ | 22,275,852
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 |  | Impairment |  | Disposals |  | year |  | of the year |  | Disposals |  | combinations |  | Of the year |  | year |  | 12/31/2021
Measurement at cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Goodwill | ​ | 10,702,288 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 10,702,288 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 10,702,288
Brands |  | 588,043 |  | — | ​ | — | ​ | — | ​ | — | ​ | 588,043 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 588,043
Other intangible assets(*) |  | 16,580,162 | ​ | 6,288,154 | ​ | — | ​ | — | ​ | (34,142) | ​ | 22,834,174 |  | (7,928,203) | ​ | 11,393 | ​ | — | ​ | (3,958,213) | ​ | (11,875,023) | ​ | 10,959,151
TOTAL |  | 27,870,493 |  | 6,288,154 |  | — |  | — |  | (34,142) |  | 34,124,505 |  | (7,928,203) |  | 11,393 |  | — |  | (3,958,213) |  | (11,875,023) |  | 22,249,482
(*)mainly include systems and programs. ​
Summary of goodwill by cash generating units | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Supervielle Seguros S.A. | ​ | 28,479 |  | 28,479
IUDÚ Compañia Financiera S.A | ​ | — |  | 717,333
Banco Regional de Cuyo S.A. | ​ | 149,316 |  | 149,316
InvertirOnline S.A.U. / Portal Integral de Inversiones S.A.U. | ​ | 5,427,807 |  | 5,427,807
Micro Lending S.A.U. | ​ | 4,273,695 |  | 4,273,695
Supervielle Agente de Negoación S.A.U. | ​ | 15,075 | ​ | 15,075
DolarIOL S.A.U. | ​ | — | ​ | 21,441
Others | ​ | 69,142 |  | 69,142
TOTAL | ​ | 9,963,514 |  | 10,702,288
​
Summary of assumptions used in goodwill impairment test | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Real | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast |
​ |  | 2022 |  | 2023 |  | 2024 |  | 2025 |  | 2026 |  | 2027 |
Inflation (end of period) |  | 95.0 | % | 91.0 | % | 60.6 | % | 41.1 | % | 35.6 | % | 35.6 | %
Inflation (average) |  | 72.4 | % | 93.0 | % | 73.3 | % | 48.1 | % | 37.6 | % | 35.6 | %
Cost of funding (average) |  | 53.2 | % | 73.4 | % | 52.4 | % | 37.8 | % | 33.2 | % | 33.2 | %
Loan’s interest rate (average) |  | 58.5 | % | 87.7 | % | 72.8 | % | 52.8 | % | 47.9 | % | 47.9 | %
​

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