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INTANGIBLE ASSETS | 12 Months Ended
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Dec. 31, 2024
INTANGIBLE ASSETS |
INTANGIBLE ASSETS | 14. INTANGIBLE ASSETS Intangible assets of Grupo Supervielle for fiscal years ended on December 31, 2024 and 2023 are as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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. ​ 14.1 Goodwill impairment Goodwill is assigned to Grupo Supervielle’s cash generating units on the basis of the operating segments. ​
​ | ​ | ​ | ​ | ​
​ |  | 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
​ The recoverable amount of a cash generating unit is determined on the basis of its value in use. These method uses cash flow projections based on approved financial budgets covering a period of five years. The key assumptions are related to marginal contribution margins. These were determined on the basis of past performance, other external sources of information and the expectations of market development. The discount rates used were 14.1% and they were determined by using the average cost of capital (“WACC”), which is considered a good indicator of the cost of capital. For each cash generating unit, where the assets are assigned, a specific WACC was determined considering the industry and the size of the business. The main macroeconomic assumptions used include the number of borrowings originated by MILA (“Micro Lending”) and IOL (“ InvertirOnline”) operating income: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | 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 | ​
​ Business keys have been tested at the date of the financial statements and no impairment losses have been identified. ​ The sensitivity analysis of cash-generating units to which key values were allocated was based on a 1% increase in the weighted average cost of capital. The Panel concluded that it would not be necessary to recognize any impairment loss on key securities in the segment under these conditions.

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