XML 91 R57.htm IDEA: XBRL DOCUMENT

INTANGIBLE ASSETS (Tables)

12 Months Ended

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