OFFSETTING OF FINANCIAL ASSET AND LIABILITIES |
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| OFFSETTING OF FINANCIAL ASSET AND LIABILITIES | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
| OFFSETTING OF FINANCIAL ASSET AND LIABILITIES | 30. OFFSETTING OF FINANCIAL ASSET AND LIABILITIES A financial asset and a financial liability shall be offset and the net amount presented in the statement of financial position when, and only when, Grupo Supervielle fulfill with paragraph 42 of IAS 32, and currently has a legally enforceable right to set off the recognized amounts; and intends either to settle on a net basis, or to realize the asset and settle the liability simultaneously. In addition, Grupo Supervielle has master netting arrangement that do not satisfy the offsetting criteria but creates a right of set-off that becomes enforceable and affects the realization or settlement of individual financial assets and financial liabilities only following a specified event of default or in other circumstances not expected to arise in the normal course of business. As of December 31, 2025 and 2024, the amount of assets and liabilities subject to a master netting arrangement not offset is as follows:
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