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COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT | 12 Months Ended
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Dec. 31, 2023
COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT |
COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT | 15. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL POSITION AND CONSOLIDATED INCOME STATEMENT 15.1 Debt securities at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Government securities |  | 43,859,127 |  | 49,031,485
Corporate securities |  | 2,556,695 |  | 20,676,110
​ | ​ | 46,415,822 |  | 69,707,595
​ 15. 2 Derivatives ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Debtor balances related to forward operations in foreign currency to be settled in pesos |  | 2,869,609 |  | 634,487
Debtor balances related to forward operations in foreign currency | ​ | 158,431 | ​ | 182,977
Put option taken |  | 767,053 |  | 102,917
​ | ​ | 3,795,093 |  | 920,381
​ 15.3 Other financial assets ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Participation Certificates in Financial Trusts |  | 635,332 |  | 493,273
Investments in Asset Management and Other Services |  | 6,890,718 |  | 6,739,434
Other investments |  | 3,113,100 |  | 3,209,561
Receivable from spot sales pending settlement |  | 24,966,331 |  | 7,459,195
Several debtors |  | 10,815,142 |  | 7,288,751
Miscellaneous debtors for credit card operations |  | 495,366 |  | 520,368
Allowances for loan losses | ​ | (416,205) | ​ | (464,391)
​ | ​ | 46,499,784 |  | 25,246,191
​ 15.4 Other debt securities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Negotiable obligations | ​ | 12,667,045 | ​ | 17,622,462
Debt securities from Financial trusts |  | 4,590,978 |  | —
Government securities | ​ | 160,021,031 | ​ | 116,816,092
Securities issued by BCRA |  | 76,082,442 |  | 707,388,671
Others | ​ | 89 | ​ | 149
Allowances for loan losses | ​ | (2,181,044) | ​ | (1,851,807)
​ | ​ | 251,180,541 |  | 839,975,567
​ 15.5 Financial assets pledged as collateral ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Guarantee securities for repo operations |  | 972,694 |  | —
Special guarantees accounts in the Argentine Central Bank | ​ | 21,763,021 | ​ | 32,058,218
Deposits in guarantee |  | 23,646,891 |  | 12,998,311
​ | ​ | 46,382,606 |  | 45,056,529
​ 15.6 Inventories ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Electronics |  | — |  | 208,923
​ | ​ | — |  | 208,923
​ 15.7 Other non-financial assets ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Other Miscellaneous assets |  | 8,538,030 |  | 7,694,702
Loans to employees |  | 2,134,276 |  | 2,678,478
Payments in advance |  | 5,948,058 |  | 4,151,472
Other non-financial assets | ​ | 154,060 | ​ | 374,811
Retirement Plan |  | 547,973 |  | 387,914
Works of art and collector's pieces | ​ | 253,347 |  | 257,559
Insurance Contract assets | ​ | 1,187,065 |  | 1,096,286
Asset from insurance broker operations | ​ | 1,020 |  | 6,506
​ | ​ | 18,763,829 | ​ | 16,647,728
​ 15.8 Deposits ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Non-financial sector |  | 100,747,830 |  | 86,705,591
Financial sector |  | 476,539 |  | 315,861
Current accounts |  | 138,589,508 |  | 157,491,710
Special checking accounts | ​ | 731,973,085 |  | 556,908,441
Savings accounts |  | 241,809,018 |  | 287,593,196
Time deposits and investments accounts |  | 177,192,264 |  | 469,431,207
Investment accounts | ​ | 122,036,731 |  | 100,826,533
Others | ​ | 15,838,471 |  | 19,700,970
Interest and Adjustments |  | 20,264,610 |  | 26,036,074
​ | ​ | 1,548,928,056 |  | 1,705,009,583
​ 15.9 Liabilities at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Liabilities for transactions in local currency |  | 607,903 |  | 3,955,167
Liabilities for transactions in foreign currency |  | — |  | 2,706,372
​ | ​ | 607,903 |  | 6,661,539
​ 15.10 Other financial liabilities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Amounts payable for spot transactions pending settlement |  | 14,473,367 |  | 6,423,474
Collections and other operations on behalf of third parties |  | 55,096,905 |  | 44,801,930
Unpaid fees |  | 12,075 |  | 11,460
Financial guarantee contracts |  | 42,076 |  | 75,990
Liabilities associated with the transfer of financial assets not derecognized |  | — |  | —
Lease liability |  | 2,857,505 |  | 4,884,311
Others | ​ | 257,000 |  | 184,690
​ | ​ | 72,738,928 | ​ | 56,381,855
​ 15.11 Financing received from the Argentine Central Bank and other financial institutions ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Financing received from local financial institutions |  | 2,436,173 |  | 11,893,380
Financing received from international institutions |  | 255,796 |  | 5,326,454
​ | ​ | 2,691,969 |  | 17,219,834
​ 15.12 Provisions ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Eventual commitments | ​ | 411,663 | ​ | 271,445
Unused Balances of Credit Cards | ​ | 1,456,978 | ​ | 1,387,991
Restructuring expenses | ​ | 6,000,000 | ​ | —
Other contingencies |  | 7,029,026 |  | 3,608,510
​ | ​ | 14,897,667 |  | 5,267,946
​ 15.13 Other non-financial liabilities ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Payroll and social securities |  | 32,249,269 |  | 35,247,707
Sundry creditors |  | 18,833,238 |  | 24,404,194
Revenue from contracts with customers (1) |  | 908,005 |  | 1,021,454
Tax payable |  | 19,681,363 |  | 22,066,310
Social security payment orders pending settlement |  | 1,278,348 |  | 2,329,528
Reinsurance contract liabilities | ​ | 5,032 | ​ | 187,838
Liabilities from insurance broker operations | ​ | 41,453 | ​ | 13,131
Other |  | 203,589 |  | 321,003
​ | ​ | 73,200,297 |  | 85,591,165
​
(1) | Deferred revenue associated with contracts with customers includes the liability for the customer loyalty program. The Group estimates the value of the points assigned to customers in the Club Supervielle and Club Mis Puntos Programs, by applying a mathematical model that considers assumptions about redemption percentages, fair value of points redeemed based on the combination of available products. and customer preferences, as well as the expiration of unused points. As of December 31, 2023 and 2022, the sum of $908,005 and $1,021,454 points have been recorded for unredeemed points, respectively.
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Maturity | ​ | ​
​ | ​ | Up to 12 | ​ | Up to 24 | ​ | More than | ​ | ​
Item |  | months |  | months |  | 24 months |  | Total
Revenue from contracts with customers | ​ | 321,665 | ​ | 164,667 | ​ | 421,673 | ​ | 908,005
​ ​ 15.14 Interest Income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Interest on overdrafts |  | 44,410,794 |  | 23,471,096 | ​ | 19,005,461
Interest on promissory notes |  | 67,470,691 |  | 64,028,835 | ​ | 67,907,777
Interest on personal loans |  | 66,454,064 |  | 92,146,481 | ​ | 117,692,377
Interest on corporate unsecured loans |  | 96,127,460 |  | 50,712,155 | ​ | 41,967,396
Interest on credit card loans |  | 42,005,274 |  | 45,870,806 | ​ | 35,957,060
Interest on mortgage loans |  | 62,359,572 |  | 56,407,739 | ​ | 42,843,345
Interest on automobile and other secured loan |  | 12,574,777 |  | 13,122,573 | ​ | 9,393,313
Interest on foreign trade loans |  | 3,180,062 |  | 4,010,233 | ​ | 7,543,367
Interest on financial leases |  | 17,868,411 |  | 14,262,772 | ​ | 9,591,489
Interest on public and private securities measured at amortized cost | ​ | 567,893,807 |  | 387,019,350 | ​ | 167,862,434
Other |  | 177,352,343 |  | 33,302,307 | ​ | 107,654,661
Total |  | 1,157,697,255 |  | 784,354,347 | ​ | 627,418,680
​ 15.15 Interest Expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Interest on current accounts deposits |  | 374,828,604 |  | 211,185,911 | ​ | 128,233,675
Interest on time deposits |  | 439,013,593 |  | 295,156,581 | ​ | 228,048,956
Interest on other financial liabilities |  | 3,621,357 |  | 3,968,644 | ​ | 8,388,702
Interest from financing sector |  | 2,772,705 |  | 3,356,878 | ​ | 1,108,873
Other |  | 5,257,828 |  | 1,731,380 | ​ | 1,210,330
Total |  | 825,494,087 |  | 515,399,394 | ​ | 366,990,536
​ 15.16 Net income from financial instruments at fair value through profit or loss ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Income from corporate and government securities |  | 127,798,716 |  | 51,452,910 | ​ | 42,190,171
Income from securities issued by the Argentine Central Bank |  | — |  | 3,303,523 | ​ | 2,120,331
Derivatives |  | 10,282,330 |  | 2,065,245 | ​ | 9,613,101
Total |  | 138,081,046 |  | 56,821,678 | ​ | 53,923,603
​ 15.17 Service fee income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Commissions from deposits accounts |  | 37,391,888 |  | 38,148,025 | ​ | 39,408,942
Commissions from credit and debit cards |  | 20,594,231 |  | 29,729,082 | ​ | 30,250,743
Commissions from loans operations |  | 368,893 |  | 950,232 | ​ | 960,528
Other Commissions | ​ | 34,770,240 |  | 25,650,838 | ​ | 30,471,421
Total |  | 93,125,252 |  | 94,478,177 | ​ | 101,091,634
​ 15.18 Service fee expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Commissions paid |  | 23,620,557 |  | 32,604,729 | ​ | 30,075,296
Export and foreign currency operations |  | 555,520 |  | 787,995 | ​ | 742,947
Total |  | 24,176,077 |  | 33,392,724 | ​ | 30,818,243
​ 15.19 Income from insurance activities ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Accrued premiums - Under IFRS 4 |  | — |  | — | ​ | 21,665,483
Accrued losses - Under IFRS 4 |  | — |  | — | ​ | (4,228,281)
Production expenses Under IFRS 4 |  | — |  | — | ​ | (3,659,805)
Insurance revenue | ​ | 18,566,744 |  | 19,169,750 | ​ | —
Insurance service expenses | ​ | (5,743,306) |  | (5,905,884) | ​ | —
Net expenses from reinsurance contracts held | ​ | (111,599) |  | (398,421) | ​ | —
Broker activity operations | ​ | 1,719,474 |  | 1,238,709 | ​ | —
Total |  | 14,431,313 |  | 14,104,154 | ​ | 13,777,397
​ 15.20 Other operating income ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Reversal of allowance for loan losses and assets written down |  | 5,502,611 |  | 10,127,903 |  | 10,395,360
Insurance commissions |  | — |  | — |  | 1,535
Rental from safety boxes |  | 2,050,948 |  | 2,375,006 |  | 2,332,362
Returns of risk funds | ​ | — | ​ | 4,867,260 | ​ | 7,524,773
Commissions from trust services |  | 178,265 |  | 253,243 |  | 270,489
Adjustment of various credits | ​ | 2,472,547 | ​ | 1,363,146 | ​ | 1,039,392
Sale of fixed assets | ​ | 4,567 |  | 89,106 |  | 54,322
Punitive interest | ​ | 2,318,899 | ​ | 2,056,982 | ​ | 1,775,727
Others |  | 11,160,910 |  | 11,538,428 |  | 9,222,204
Total |  | 23,688,747 |  | 32,671,074 |  | 32,616,164
​ 15.21 Personnel expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Payroll and social securities |  | 150,064,085 |  | 154,276,818 |  | 143,807,941
Others expenses |  | 10,331,367 |  | 13,548,690 |  | 11,429,240
Total |  | 160,395,452 |  | 167,825,508 |  | 155,237,181
​ 15.22 Administrative expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Directors´ and statutory auditors’fees |  | 3,291,819 |  | 2,484,677 |  | 2,468,332
Professional fees |  | 25,006,003 |  | 25,862,516 |  | 27,265,430
Advertising and publicity |  | 4,737,212 |  | 6,893,010 |  | 6,966,569
Taxes |  | 20,408,129 |  | 20,091,751 |  | 20,511,740
Maintenance, security and services |  | 19,653,248 |  | 21,561,754 |  | 24,972,701
Rent |  | 66,400 |  | 245,871 |  | 476,043
Others |  | 11,275,883 |  | 11,807,229 |  | 10,486,259
Total |  | 84,438,694 |  | 88,946,808 |  | 93,147,074
​ 15.23 Depreciation and impairment of non-financial assets ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Depreciation of property, plant and equipment |  | 4,628,095 |  | 5,610,128 |  | 5,049,540
Depreciation of other non-financial assets |  | 2,833,824 |  | 2,333,661 |  | 1,822,902
Depreciation of intangible assets |  | 13,988,733 |  | 15,241,255 |  | 12,326,178
Depreciation of right-of-use assets | ​ | 6,480,621 |  | 5,962,164 |  | 6,429,230
Impairment of goodwill | ​ | 4,000,000 |  | 2,300,595 |  | 1,899
Total |  | 31,931,273 |  | 31,447,803 |  | 25,629,749
​ 15.24 Other operating expenses ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022 |  | 12/31/2021
Promotions related with credit cards |  | 4,750,720 |  | 5,400,008 |  | 5,516,101
Turnover tax |  | 54,968,898 |  | 53,620,247 |  | 49,385,226
Fair value on initial recognition of loans |  | 207,342 |  | 479,836 |  | 1,193,719
Contributions made to deposit insurance system |  | 2,350,765 |  | 2,787,276 |  | 2,981,108
Loan and credit card balance adjustments | ​ | 1,241,563 |  | 3,047,451 |  | 1,138,924
Interest on liabilities for financial leases | ​ | 33,690 |  | 1,555,148 |  | 1,633,744
Coverage services | ​ | 27,556 |  | 42,850 |  | 99,604
Others allowances | ​ | 10,957,512 |  | 7,279,351 |  | 3,615,679
Devaluation of investment properties | ​ | 7,012,278 |  | 2,503,275 |  | 2,675,231
Others |  | 12,739,388 |  | 6,209,579 |  | 3,631,010
Total |  | 94,289,712 |  | 82,925,021 |  | 71,870,346
​

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