Grupo Supervielle S A : Financial Statement as of September 30, 2022

Consolidated Condensed Interim Financial Statements

For the nine-month period ended on

September 30, 2022, presented on comparative basis

Contents
CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION............................................	2
CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION............................................	3
CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME .................................	4
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ..........	7
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS ............................................................	9
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS ..........................................................	10
1.	ACCOUNTING STANDARDS AND BASIS OF PREPARATION .....................................................................	11
2.	CRITICAL ACCOUNTING POLICIES AND ESTIMATES ..............................................................................	20
3.	SEGMENT REPORTING .......................................................................................................................................	21
4.	FAIR VALUES .........................................................................................................................................................	24
5.	CASH AND DUE FROM BANKS ..........................................................................................................................	27
6.	RELATED PARTY TRANSACTIONS..................................................................................................................	28

7. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL

POSITION AND CONSOLIDATED INCOME STATEMENT .........................................................................................	28
8.	CONSIDERATION OF THE RESULTS ...............................................................................................................	32
9.	INSURANCE ............................................................................................................................................................	32
10.	ASSET MANAGEMENT AND OTHER SERVICES ...........................................................................................	32
11.	ADDITIONAL INFORMATION REQUIRED BY THE BCRA .........................................................................	32
12.	FINANCIAL RISK FACTORS ...............................................................................................................................	36
13.	INTERNATIONAL FINANCING PROGRAMS ..................................................................................................	36
14.	ASSIGNMENT OF LOAN PORTFOLIO..............................................................................................................	36
15.	OWN SHARES ACQUISITION PROGRAM .......................................................................................................	37
16.	ECONOMIC CONTEXT IN WHICH THE COMPANY OPERATES...............................................................	37
17.	SUBSEQUENT EVENTS ........................................................................................................................................	38
SCHEDULE A - DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS, OTHER DEBT
SECURITIES, EQUITY INSTRUMENTS...........................................................................................................................	39
SCHEDULE B - CLASSIFICATION OF LOANS AND OTHER FINANCING CREDIT ACCORDING TO STATUS
AND COLLATERAL RECEIVED .......................................................................................................................................	44
SCHEDULE C - CONCENTRATION OF LOANS AND OTHER FINANCING ............................................................	46
SCHEDULE D - BREAKDOWN OF TOTAL LOANS AND OTHER FINANCING ....................................................	47
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT ..............................................................................................	48
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................	49
SCHEDULE H - CONCENTRATION OF DEPOSITS ......................................................................................................	50
SCHEDULE I - BREAKDOWN OF FINANCIAL LIABILITIES FROM REMAINING TERMS ...............................	51
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY....................................................................	52
SCHEDULE R - LOAN LOSS RISK PROVISIONS ..........................................................................................................	53
SEPARATE CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION.....................................................	55
SEPARATE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME ..........................................	56
EARNING PER SHARE ........................................................................................................................................................	57
SEPARTE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME .............................................	58
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ...................	59
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ...................	60
SEPARATE CONDENSED INTERIM STATEMENT OF CASH FLOW .......................................................................	61
1.	ACCOUNTING STANDARDS AND BASIS OF PREPARATION .....................................................................	62
2.	FAIR VALUES .........................................................................................................................................................	68
3.	INVESTMENT IN SUBSIDIARIES AND ASSOCIATES ...................................................................................	70

4. COMPOSITION OF THE MAIN ITEMS OF THE SEPARATE STATEMENT OF COMPREHENSIVE

INCOME..................................................................................................................................................................................	71
5.	RESTRICTED ASSETS ..........................................................................................................................................	73
6.	COMPANIES UNDER SECT, 33 OF CORPORATE LAW AND OTHER RELATED COMPANIES ..........	73
7.	LOAN AND DEBT ESTIMATED TERMS ...........................................................................................................	77
8.	CAPITAL STOCK ...................................................................................................................................................	77
9.	CASH AND DUE FROM BANKS ..........................................................................................................................	78
10.	SUBSEQUENT EVENTS ........................................................................................................................................	78
SCHEDULE A - OTHER DEBT SECURITIES ..................................................................................................................	79
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT ..............................................................................................	80
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................	81
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY ...................................................................	82
INFORMATIVE REVIEW AS OF SEPTEMBER 30, 2022 ................................................................................................	83

Consolidated Condensed Interim Financial Statements

For the nine-month period ended on

September 30, 2022, presented on comparative basis in homogeneous currency

Name: Financial year:

Legal Address: Core Business:

1

GRUPO SUPERVIELLE S.A.

Grupo Supervielle S.A.

N° 47 started on January 1, 2022

Bartolomé Mitre 434

Ciudad Autónoma de Buenos Aires

Carry out, on its own account or third parties' or related to third parties, in the country or abroad, financing activities through cash or instrument contributions to already-existing or to-be-set-up corporations, whether controlling such corporations or not, as well as the purchase and sale of securities, shares, debentures and any kind of property values, granting of fines and/or guarantees, set up or transfer of loans as guarantee, including real, or without it not including operations set forth by the Financial Entities Law and any other requiring public bidding.

Registration Number at the IGP:	212,617
Date of Registration at IGP:	October 15, 1980
Amendment of by-laws (last):	April 24, 2018 (Registration in progress)
Expiration date of the Company's By-Laws:	October 15, 2079
Corporations Article 33 Companies general Law	Note 6 to Separate Financial Statements

Composition of Capital Stock as of September 30, 2022

	Shares			Capital Stock
			Votes per	Subscribed	Integrated
Quantity	Class	N.V. $	in thousands	in thousands
share
			of $	of $
61,738,188	A: Non endorsable, common shares	1	5	61,738	61,738
of a nominal value
394,984,134	B: Non endorsable, common shares	1	1	394,984	394,984
of a nominal value
456,722,322				456,722	456,722

2

GRUPO SUPERVIELLE S.A.

CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION

As of September 30, 2022 and December 31, 2021

(Expressed in thousands of pesos in homogeneous currency)

ASSETS	Notes and	09/30/2022	12/31/2021
Schedules
Cash and due from banks	4 and 5	34,719,311	54,096,981
Cash		13,081,598	20,907,525
Financial institutions and correspondents		21,421,164	32,123,360
Argentine Central Bank		18,842,143	30,116,599
Other local and financial institutions		2,579,021	2,006,761
Others		216,549	1,066,096
Debt Securities at fair value through profit or loss	4, 5, 7.1 and
A	15,448,777	37,324,702
Derivatives	7.2 and 4	242,298	368,447
Reverse Repo transactions	4 and 7.3	9,571,157	71,161,797
Other financial assets	4, 7.4 and 5	8,209,749	23,072,259
Loans and other financing	4,7.5 and B	204,542,487	253,695,174
To the non-financial public sector		345,747	37,762
To the financial sector		522,870	127,598
To the Non-Financial Private Sector and Foreign residents		203,673,870	253,529,814
Other debt securities	4, 7.6 and A	210,915,818	131,202,696
Financial assets pledged as collateral	4 and 7.7	14,716,375	14,182,568
Deferred income tax assets		1,025,901	1,461,928
Investments in equity instruments	4 and A	385,005	438,899
Property, plant and equipment	F	17,142,838	18,326,065
Investment property	F	15,015,130	14,445,278
Intangible assets	G	19,193,703	18,969,090
Deferred income tax assets		6,134,049	5,328,349
Other non-financial assets	7.8	5,347,265	4,086,901
Inventories	7.9	202,627	227,147
TOTAL ASSETS		562,812,490	648,388,281

The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statement.