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INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2022
INTANGIBLE ASSETS |
INTANGIBLE ASSETS | 14. INTANGIBLE ASSETS Intangible assets of Grupo Supervielle for fiscal years ended on December 31, 2022 and 2021 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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. ​ 14.1 Goodwill impairment Goodwill is assigned to Grupo Supervielle’s cash generating units on the basis of the operating segments. ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​ The recoverable amount of a cash generating unit is determined on the basis of its value in use. These method uses cash flow projections based on approved financial budgets covering a period of zero years. The key assumptions are related to marginal contribution margins. These were determined on the basis of historic performances, other external sources of information and the expectations of market development. The discount rates used were 15% and are the respective average cost of capital (“WACC”), which is considered a good indicator of the cost of capital. For each cash generating unit, where the assets are assigned, a specific WACC was determined considering the industry and the size of the business. The main macroeconomic premises used are detailed below: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | %
​ The goodwill values ​​ recorded as of December 31, 2022 and 2021, have been tested as for impairment as of the date of the financial statements. As of December 31, 2022, an impairment was identified in in the goodwill of IUDU Compañía Financiera S.A. and Dollar IOL S.A. The sensitivity analysis for the cash-generating unit to which the Goodwill was allocated was based on a 1% increase in the weighted average cost of capital. Grupo Supervielle concluded that no additional impairment loss would need to be recognized on the Goodwill in the segment under these conditions.

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