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OFFSETTING OF FINANCIAL ASSET AND LIABILITIES | 12 Months Ended
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Dec. 31, 2023
OFFSETTING OF FINANCIAL ASSET AND LIABILITIES |
OFFSETTING OF FINANCIAL ASSET AND LIABILITIES | 30. OFFSETTING OF FINANCIAL ASSET AND LIABILITIES A financial asset and a financial liability shall be offset and the net amount presented in the statement of financial position when, and only when, Grupo Supervielle fulfill with paragraph 42 of IAS 32, and currently has a legally enforceable right to set off the recognized amounts; and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously, In addition, Grupo Supervielle has master netting arrangement that do not satisfy the offsetting criteria but creates a right of set-off that becomes enforceable and affects the realization or settlement of individual financial assets and financial liabilities only following a specified event of default or in other circumstances not expected to arise in the normal course of business, As of December 31, 2023 and 2022, the amount of assets and liabilities subject to a master netting arrangement not offset is as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Net in Financial | ​ | Amounts subject to a master | ​ | ​
​ | ​ | Gross | ​ | Amount | ​ | Statements | ​ | netting arrangement not offset | ​ | ​
12/31/2023 |  | amount (a) |  | offset (b) |  | (c) = (a) + (b) |  | Financial asset / (Financial liability) |  | Collateral |  | Net amount
Debts with businesses for consumption by our customers with credit card | ​ | — | ​ | — | ​ | — | ​ | (872,707) | ​ | (24,334,219) | ​ | (25,206,926)
Derivatives instruments | ​ | 183,690 | ​ | 2,685,919 | ​ | 2,869,609 | ​ | — | ​ | — | ​ | —
Total |  | 183,690 | ​ | 2,685,919 | ​ | 2,869,609 |  | (872,707) |  | (24,334,219) | ​ | (25,206,926)
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | Net in Financial | ​ | Amounts subject to a master | ​ | ​
​ | ​ | Gross | ​ | Amount | ​ | Statements | ​ | netting arrangement not offset | ​ | ​
12/31/2022 |  | amount (a) |  | offset (b) |  | (c) = (a) + (b) |  | Financial asset / (Financial liability) |  | Collateral |  | Net amount
Credit cards transactions | ​ | — | ​ | — | ​ | — | ​ | (959,658) | ​ | (26,592,007) | ​ | (27,551,665)
Derivatives instruments | ​ | 270,814 | ​ | 363,673 | ​ | 634,487 | ​ | — | ​ | — | ​ | —
Total |  | 270,814 | ​ | 363,673 | ​ | 634,487 |  | (959,658) |  | (26,592,007) | ​ | (27,551,665)
​

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- Definition The disclosure of the offsetting of financial assets and financial liabilities. [Refer: Financial assets; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Section Offsetting financial assets and financial liabilities -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IFRS07_g13A-13F_TI -URIDate 2023-03-23 + Details
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