Grupo Supervielle S A : Financial Statements as of September 30, 2021

Consolidated Condensed Interim Financial Statements

For the nine-month period ended on

September 30, 2021, 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
1.	ACCOUNTING STANDARDS AND BASIS OF PREPARATION .....................................................................	11
2.	SEGMENT REPORTING .......................................................................................................................................	23
3.	INCOME TAX..........................................................................................................................................................	26
4.	FAIR VALUES .........................................................................................................................................................	28
5.	RELATED PARTY TRANSACTIONS..................................................................................................................	30

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

POSITION AND CONSOLIDATED INCOME STATEMENT .........................................................................................	30
7.	DIVIDENDS..............................................................................................................................................................	34
8.	INSURANCE ............................................................................................................................................................	34
9.	ASSET MANAGEMENT AND OTHER SERVICES ...........................................................................................	34
10.	ADDITIONAL INFORMATION REQUIRED BY THE BCRA .........................................................................	35
11.	FINANCIAL RISK FACTORS ...............................................................................................................................	38
12.	INTERNATIONAL FINANCING PROGRAMS ..................................................................................................	38
13.	IMPACT OF COVID-19 ON GROUP`S OPERATIONS .....................................................................................	39
SCHEDULE A - DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS, OTHER DEBT
SECURITIES, EQUITY INSTRUMENTS...........................................................................................................................	43
SCHEDULE B - CLASSIFICATION OF LOANS AND OTHER FINANCING CREDIT ACCORDING TO STATUS
AND COLLATERAL RECEIVED .......................................................................................................................................	46
SCHEDULE C - CONCENTRATION OF LOANS AND OTHER FINANCING ............................................................	48
SCHEDULE D - BREAKDOWN OF TOTAL LOANS AND OTHER FINANCING ....................................................	49
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT ..............................................................................................	50
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................	51
SCHEDULE H - CONCENTRATION OF DEPOSITS ......................................................................................................	52
SCHEDULE I - BREAKDOWN OF FINANCIAL LIABILITIES FROM REMAINING TERMS ...............................	53
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY....................................................................	54
SCHEDULE R - LOAN LOSS RISK PROVISIONS ..........................................................................................................	55
SEPARATE CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION.....................................................	57
SEPARATE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME ..........................................	58
EARNING PER SHARE ........................................................................................................................................................	59
SEPARTE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME .............................................	60
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ...................	61
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY...................	62
SEPARATE CONDENSED INTERIM STATEMENT OF CASH FLOW .......................................................................	63
1.	ACCOUNTING STANDARDS AND BASIS OF PREPARATION .....................................................................	64
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.	INCOME TAX..........................................................................................................................................................	76
8.	LOAN AND DEBT ESTIMATED TERMS ...........................................................................................................	77
9.	CAPITAL STOCK ...................................................................................................................................................	78
10.	CASH AND DUE FROM BANKS ..........................................................................................................................	78
11.	SUBSEQUENT EVENTS ........................................................................................................................................	79
SCHEDULE A - OTHER DEBT SECURITIES ..................................................................................................................	80
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT ..............................................................................................	81
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................	82
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY ...................................................................	83
INFORMATIVE REVIEW AS OF SEPTEMBER 30, 2021 ................................................................................................	84

Consolidated Condensed Interim Financial Statements

For the nine-month period ended on

September 30, 2021, presented on comparative basis in homogeneous currency

Name: Financial year:

Legal Address: Core Business:

1

GRUPO SUPERVIELLE S.A.

Grupo Supervielle S.A.

N° 43 started on January 1, 2021

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, 2021

	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, 2021 and December 31, 2020

(Expressed in thousands of pesos in homogeneous currency)

ASSETS	Notes and	09/30/2021	12/31/2020
Schedules
Cash and due from banks	1.8 and 4	32,725,287	50,229,140
Cash		9,551,269	17,520,373
Financial institutions and correspondents		23,053,359	32,500,143
Argentine Central Bank		21,429,534	26,876,190
Other local and financial institutions		1,623,825	5,623,953
Others		120,659	208,624
Debt Securities at fair value through profit or loss	1.8, 4, 6.1	9,583,437	13,520,353
and A
Derivatives	6.2 and 4	140,793	197,143
Reverse Repo transactions	6.3 and 4	52,252,521	30,616,581
Other financial assets	1.8, 6.4 and 4	7,495,439	5,867,743
Loans and other financing	4,6.5 and B	143,515,155	145,141,140
To the non-financial public sector		45,866	32,226
To the financial sector		55,393	16,520
To the Non-Financial Private Sector and Foreign residents		143,413,896	145,092,394
Other debt securities	4, 6.6 and A	82,395,098	56,514,522
Financial assets pledged as collateral	4 and 6.7	7,389,039	6,717,697
Deferred income tax assets		797,074	-
Investments in equity instruments	4 and A	174,027	159,320
Property, plant and equipment	F	9,650,529	9,728,995
Investment property	F	8,208,860	8,214,661
Intangible assets	G	9,488,693	9,289,223
Deferred income tax assets		2,755,217	4,137,202
Other non-financial assets	6.8	1,977,878	1,852,876
Inventories	6.9	129,912	97,190
TOTAL ASSETS		368,678,959	342,283,786

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