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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2023
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 |  | 12/31/2023
Measurement at cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Goodwill | ​ | 31,027,144 | ​ | — | ​ | — | ​ | (4,000,000) | ​ | — | ​ | 27,027,144 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 27,027,144
Brands |  | 1,831,210 |  | — | ​ | — | ​ | — | ​ | — | ​ | 1,831,210 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 1,831,210
Other intangible assets(*) |  | 88,245,470 | ​ | 16,916,944 | ​ | — | ​ | — | ​ | (756,231) | ​ | 104,406,183 |  | (51,735,118) | ​ | 93,369 | ​ | — | ​ | (13,988,733) | ​ | (65,630,482) | ​ | 38,775,701
TOTAL |  | 121,103,824 | ​ | 16,916,944 | ​ | — | ​ | (4,000,000) | ​ | (756,231) | ​ | 133,264,537 |  | (51,735,118) | ​ | 93,369 | ​ | — | ​ | (13,988,733) | ​ | (65,630,482) | ​ | 67,634,055
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | 33,327,743 | ​ | — | ​ | — | ​ | (2,300,599) | ​ | — | ​ | 31,027,144 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 31,027,144
Brands |  | 1,831,210 |  | — | ​ | — | ​ | — | ​ | — | ​ | 1,831,210 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 1,831,210
Other intangible assets(*) |  | 71,107,364 | ​ | 17,707,912 | ​ | — | ​ | — | ​ | (569,806) | ​ | 88,245,470 |  | (36,979,731) | ​ | 485,868 | ​ | — | ​ | (15,241,255) | ​ | (51,735,118) | ​ | 36,510,352
TOTAL |  | 106,266,317 |  | 17,707,912 |  | — |  | (2,300,599) |  | (569,806) |  | 121,103,824 |  | (36,979,731) |  | 485,868 |  | — |  | (15,241,255) |  | (51,735,118) |  | 69,368,706
(*)mainly include systems and programs. ​
Summary of goodwill by cash generating units | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2023 |  | 12/31/2022
Supervielle Seguros S.A. | ​ | 88,686 |  | 88,686
Banco Regional de Cuyo S.A. | ​ | 464,982 |  | 464,982
InvertirOnline S.A.U. / Portal Integral de Inversiones S.A.U. | ​ | 16,902,605 |  | 16,902,605
Micro Lending S.A.U. | ​ | 9,308,612 |  | 13,308,612
Supervielle Agente de Negoación S.A.U. | ​ | 46,943 | ​ | 46,943
Others | ​ | 215,316 |  | 215,316
TOTAL | ​ | 27,027,144 |  | 31,027,144
Summary of assumptions used in goodwill impairment test | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Real | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast |
​ |  | 2023 |  | 2024 |  | 2025 |  | 2026 |  | 2027 |  | 2028 |
Inflation (end of period) |  | 211.4 | % | 205.6 | % | 80.4 | % | 49.8 | % | 23.7 | % | 8.5 | %
Inflation (average) |  | 133.5 | % | 249.1 | % | 104.9 | % | 62.0 | % | 34.4 | % | 13.4 | %
Cost of funding (average) |  | 63.0 | % | 70.0 | % | 45.3 | % | 31.6 | % | 17.8 | % | 9.4 | %
Loan’s interest rate (average) |  | 82.8 | % | 88.0 | % | 59.3 | % | 43.6 | % | 27.8 | % | 17.4 | %
Number of borrowings originated by Micro Lending | ​ | 5,798 | ​ | 7,080 | ​ | 9,996 | ​ | 12,504 | ​ | 14,004 | ​ | 14,004 | ​
InvertirOnline'Operating income | ​ | 7,326 | ​ | 21,213 | ​ | 51,990 | ​ | 88,474 | ​ | 118,939 | ​ | 134,834 | ​
​

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