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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Dec. 31, 2024
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 |  | 12/31/2024
Measurement at cost | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ |
Goodwill | ​ | 58,855,290 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 58,855,290 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 58,855,290
Brands |  | 3,987,708 |  | — | ​ | — | ​ | — | ​ | — | ​ | 3,987,708 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 3,987,708
Other intangible assets(*) |  | 227,358,694 | ​ | 45,918,031 | ​ | — | ​ | — | ​ | (445,618) | ​ | 272,831,107 |  | (142,919,320) | ​ | (14,520) | ​ | — | ​ | (26,728,188) | ​ | (169,662,028) | ​ | 103,169,079
TOTAL |  | 290,201,692 | ​ | 45,918,031 | ​ | — | ​ | — | ​ | (445,618) | ​ | 335,674,105 |  | (142,919,320) | ​ | (14,520) | ​ | — | ​ | (26,728,188) | ​ | (169,662,028) | ​ | 166,012,077
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​ | 67,565,834 | ​ | — | ​ | — | ​ | (8,710,544) | ​ | — | ​ | 58,855,290 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 58,855,290
Brands |  | 3,987,708 |  | — | ​ | — | ​ | — | ​ | — | ​ | 3,987,708 | ​ | — | ​ | — | ​ | — | ​ | — | ​ | — | ​ | 3,987,708
Other intangible assets(*) |  | 192,166,538 | ​ | 36,838,951 | ​ | — | ​ | — | ​ | (1,646,795) | ​ | 227,358,694 |  | (112,660,272) | ​ | 203,324 | ​ | — | ​ | (30,462,372) | ​ | (142,919,320) | ​ | 84,439,374
TOTAL |  | 263,720,080 |  | 36,838,951 |  | — |  | (8,710,544) |  | (1,646,795) |  | 290,201,692 |  | (112,660,272) |  | 203,324 |  | — |  | (30,462,372) |  | (142,919,320) |  | 147,282,372
(*)mainly include systems and programs. ​
Summary of goodwill by cash generating units | ​
​ | ​ | ​ | ​ | ​
​ |  | 12/31/2024 |  | 12/31/2023
Supervielle Seguros S.A. | ​ | 193,126 |  | 193,126
Banco Regional de Cuyo S.A. | ​ | 1,012,562 |  | 1,012,562
InvertirOnline S.A.U. / Portal Integral de Inversiones S.A.U. | ​ | 36,807,726 |  | 36,807,726
Micro Lending S.A.U. | ​ | 20,270,772 |  | 20,270,772
Supervielle Agente de Negoación S.A.U. | ​ | 102,225 | ​ | 102,225
Others | ​ | 468,879 |  | 468,879
TOTAL | ​ | 58,855,290 |  | 58,855,290
Summary of assumptions used in goodwill impairment test | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Real | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast | ​ | Forecast |
​ |  | 2024 |  | 2025 |  | 2026 |  | 2027 |  | 2028 |  | 2029 |
Inflation (end of period) |  | 117.8 | % | 35.6 | % | 25.9 | % | 15.2 | % | 8.3 | % | 5.7 | %
Inflation (average) |  | 236.8 | % | 50.0 | % | 27.6 | % | 20.0 | % | 11.3 | % | 7.1 | %
Cost of funding (average) |  | 39.9 | % | 35.3 | % | 25.9 | % | 19.6 | % | 14.5 | % | 10.9 | %
Loan’s interest rate (average) |  | 57.0 | % | 49.3 | % | 37.9 | % | 29.6 | % | 23.5 | % | 18.9 | %
Number of borrowings originated by Micro Lending | ​ | 23,630 | ​ | 23,500 | ​ | 23,508 | ​ | 23,508 | ​ | 23,508 | ​ | 23,508 | ​
InvertirOnline'Operating income | ​ | 31,535 | ​ | 53,704 | ​ | 76,268 | ​ | 95,919 | ​ | 114,843 | ​ | 132,382 | ​

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- Definition The disclosure of detailed information about intangible assets. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118&doctype=Standard -URIDate 2024-03-27 + Details
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