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INTANGIBLE ASSETS (Tables)

12 Months Ended

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