REPO AND REVERSE REPO TRANSACTIONS |
12 Months Ended | ||||||||||||||||||||||||
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Dec. 31, 2025 | |||||||||||||||||||||||||
| REPO AND REVERSE REPO TRANSACTIONS | |||||||||||||||||||||||||
| REPO AND REVERSE REPO TRANSACTIONS | 8. REPO AND REVERSE REPO TRANSACTIONS Grupo Supervielle carries out repo and reverse repo transactions in which it performs the spot purchase sale of a security with the related forward purchase thereof, thus substantially retaining all the risks and rewards associated with the instruments and recognizing them in “Repo Transactions” at year-end, as the provisions set out in point 3.4.2 (Derecognition of Assets) of IFRS 9 “Financial Instruments”) are not met. The residual values of assets transferred under repo and reverse repo transactions as of December 31, 2025 and 2024 are detailed below: Reverse Repo Transactions:
Repo Transactions:
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