XML 76 R56.htm IDEA: XBRL DOCUMENT

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	%