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DERIVATIVE FINANCIAL INSTRUMENTS | 12 Months Ended
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Dec. 31, 2022
DERIVATIVE FINANCIAL INSTRUMENTS |
DERIVATIVE FINANCIAL INSTRUMENTS | 9. DERIVATIVE FINANCIAL INSTRUMENTS In the normal course of business, Grupo Supervielle enters into a variety of transactions principally in the foreign exchange stock markets. Most counterparties in the derivative transactions are banks and other financial institutions. These instruments include:
| ● | Forwards and futures: they are agreements to deliver or take delivery at a specified rate, price or index applied against the underlying asset or financial instrument, at a specific date. Futures are exchange traded at standardized amounts of the underlying asset or financial instrument.
Forwards contracts are OTC agreements and are principally dealt in by Grupo Supervielle in foreign exchange as forward agreements.
| ● | Swaps: they are agreements between two parties with the intention to exchange cash flows and risks at specific date and for a period in the future.
| ● | Options: they confer the right to the buyer, but no obligation, to receive or pay a specific quantity of an asset or financial instrument for a specified price at or before a specified date.
As of December 31, 2022 and 2021, the following amounts were recorded for operations related to derivatives: ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Amounts receivable for spot and forward transactions pending settlement |  | 203,748 |  | 417,814
Amounts payable for spot and forward transactions pending settlement |  | 58,758 |  | 14,350
Put option taken | ​ | 33,049 | ​ | —
​ | ​ | 295,555 |  | 432,164
​ The following table shows, the notional value of options and outstanding forward and futures contracts as of December 31, 2022 and 2021: ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2022 |  | 12/31/2021
Forward sales of foreign exchange without delivery of underlying assets |  | 13,516,700 |  | 7,561,427
Forward purchases of foreign exchange without delivery of underlying assets |  | 4,009,654 |  | 3,465,396
​ The incomes/(expenses) generated by derivative financial instruments during the years ended December 31, 2022, 2021 and 2020 amounted to 663,196, 3,086,983 and 529,541 respectively.

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- Definition The disclosure of derivative financial instruments. [Refer: Derivatives [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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