Grupo Supervielle S A : First Quarter 2024 Basel Pillar 3 Disclosures

Market Discipline

Report as of 03.31.2024

Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

Table of Contents

INTRODUCTION .....................................................................................................................................................................................................

SECTION 1. SCOPE OF APPLICATION .........................................................................................................................................................

SECTION 2. OVERVIEW OF RISK MANAGEMENT, KEY PRUDENTIAL METRICS AND RISK-WEIGHTED ASSETS (RWA)

SECTION 3. LINKAGES BETWEEN FINANCIAL STATEMENTS AND REGULATORY EXPOSURES........................................

SECTION 4. COMPOSITION OF CAPITAL AND TLAC.............................................................................................................................

SECTION 5. MACROPRUDENTIAL SUPERVISORY MEASURES ..........................................................................................................

SECTION 6. LEVERAGE RATIO ........................................................................................................................................................................

SECTION 7. LIQUIDITY ......................................................................................................................................................................................

SECTION 8. CREDIT RISK .................................................................................................................................................................................

SECTION 9. COUNTERPARTY CREDIT RISK..............................................................................................................................................

SECTION 10. SECURITIZATION .....................................................................................................................................................................

SECTION 11. MARKET RISK .............................................................................................................................................................................

SECTION 12. INTEREST RATE RISK .............................................................................................................................................................

SECTION 13. REMUNERATION ......................................................................................................................................................................

SECTION 14. OPERATIONAL RISK ................................................................................................................................................................

SECTION 15. ENCUMBERED ASSETS ............................................................................................................................................................

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

Introduction

The Central Bank of Argentina (BCRA), through Communication "A" 5394 (as amended) - Market Discipline - decided to foster market discipline so that the information disclosed in this document allows market participants to assess data related to capital, risk exposures, risk assessment processes and capital adequacy of financial institutions. Thus, the new regulatory framework is in line with Pillar III recommendations of the Capital Accord drafted by the Basel Committee, known as "Basel II".

In this regard, Banco Supervielle S.A. implements as of December 31, 2023 the disclosure requirements related to Pillar III, taking into account the aforementioned BCRA communications as regards qualitative and quantitative disclosures required and as regards established consolidation and frequency levels.

This Document was prepared according to the Minimum Disclosure Requirements Policy approved by the Board of Directors, which is published in the Bank's web page: https://www.supervielle.com.ar/institucional/informacion-corporativa

The quantitative information refers to December 31, 2023, unless otherwise stated.

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

Section 1. Scope of Application

Qualitative Information

1. Name of the top corporate entity int the group to which the provisions on "Minimum Capital of

Financial institutions" applies.

Banco Supervielle S.A.

2. Outline of differences in the basis of consolidation for accounting and regulatory purposes, with a brief description of the entities within the group.

The Group is made up of:

• Banco Supervielle S.A.: Banco Supervielle, of family origin with a long-standing presence in the Argentine financial system. It is the 8th largest private capital bank in Argentina in terms of loans and the 11th largest among all public banks. Supervielle develops a philosophy of financial services #HUMANBANKING focused on combining a human approach with technology, through its own values - agile, simple and friendly - to transform and facilitate our clients' experiences.
• Supervielle Asset Management S.A.: Through SAM, Grupo Supervielle entered the mutual funds market, with the "Premier" family of funds. As of December 31, 2021, SAM managed 15 mutual funds and had US$73,705 million in managed funds. According to information supplied by the Argentine Chamber of Mutual Funds, SAM's market share is of approximately 2.1% in the mutual funds sector in Argentina.
• Supervielle Seguros S.A.: In June 2013, Grupo Supervielle and Sofital purchased 100% of the shares of Supervielle Seguros S.A. (formerly Aseguradores de Créditos del Mercosur S.A.). The Supervielle Seguros business is in a continuous process of transformation and expansion, always focusing on our policyholders. We work with the conviction of being the support of clients through our life, family, home or business insurance, providing solutions and peace of mind at every moment.
  Supervielle Seguros markets its products through the Grupo Supervielle distribution network, the purpose of which is to further develop our bancassurance model through reengineering and improvement of products as well as the increase in the variety of insurance products offered by Supervielle Seguros and Supervielle Productores Asesores de Seguros.
• Supervielle Productores Asesores de Seguros S.A. (Supervielle Broker de Seguros): In 2019, Grupo Supervielle created a new company, Supervielle Productores Asesores de Seguros, which began operating in the second half of 2019.

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

• Espacio Cordial de Servicios S.A.: Espacio Cordial was created in October 2012 and started operating in December of such year.
  Since 2014 it has provided non-financial services in the Banking industry through the categories: Services and Assistance, Electro, and Tourism.
  It seeks to contribute to the well-being of Grupo Supervielle's clients in their daily lives by covering unsatisfied needs in health services, such as dentistry, ophthalmology, medical emergencies, and telemedicine as well as personal, home, car and motorcycle assistance, and pet assistance.
  In the Electro and Tourism categories, it sells appliances, technology, home and furniture, sports products, wellness and beauty, and travel, providing clients with access to these products through financing. In this way, it identifies cross-selling opportunities by offering specific products to clients at each point of contact.
• Micro Lending S.A.: It is a company engaged in the origination of car loans. It was purchased by Grupo Supervielle on May 2, 2018.
• Invertir Online S.A.U.:With 21 years of experience, IOL invertironline is a simple and intuitive investment marketplace in which more and more people are encouraged to invest, boosting their income and savings. This platform integrates all the latest market information through Research reports with investment suggestions for each investor profile.
  In Argentina, IOL invertironline offers different investment alternatives in the local securities market, in addition to a wide range of services designed for clients to optimize their savings and the possibility of investing in the United States. It also has an academic financial education unit called IOL Academy.
• Bolsillo Digital S.A.U.: On June 12, 2019, Grupo Supervielle S.A. created this Company.
  BOLDI is a Fintech of the Supervielle Group that operates as PSP ("Payment Service Provider", registered for this purpose in the
  Central Bank of Argentina), the purpose of which is to provide payment and collection solutions, both face-to-face and digital, to the different business segments.
  Among the products developed by the company, there are an App, which works as a wallet; an International Mastercard Prepaid Card; a Mobile POS; and the possibility of generating Payment Links for WhatsApp sales. Soon it will have interoperable QR and uniform virtual key ["CVU" for it acronym in Spanish.]

At BOLDI, the aim is to simplify the transactions of small and medium-sized businesses and, with this tool, contribute to reducing the use of cash, since it allows charging for the sale of its products or services both in person and online. The store only has to register online, and then, it can start selling.

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

Currently, it has more than 20,000 affiliated stores and has operations throughout the country, with strong development in the Cuyo region, where it is the preferred banking aggregator for small and medium-sized businesses to collect payments made by their clients with Debit and Credit Cards.

• Supervielle Agente de Negociación S.A.U.: In December 2019, Grupo Supervielle purchased 100% of the capital stock of Futuros del Sur, a trading agent aimed at institutional and corporate customers; a negotiation agent.
• Sofital S.A.F. e I.I.: It is a company [sociedad anónima] mainly involved in the holding of interests in other companies. Sofital holds 2.8% of the Bank's capital stock, 5% of SAM's capital stock, 5% of Espacio Cordial, 5% of Supervielle Seguros, and 4.8% of Supervielle Productores Asesores de Seguros S.A.

Please note that the consolidated banking group for accounting and regulatory purposes, to which the minimum capital requirements apply, include Banco Supervielle S.A., Bolsillo Digital S.A.U., Supervielle Asset Management S.A., Sofital S.A.F. e I.I., Invertir Online S.A.U. and Supervielle Agente de Negociación S.A.U.

There are no differences in the consolidation basis for accounting purposes as the financial statements of Banco Supervielle S.A. and those of the different group companies are prepared following the same accounting criteria.

As regards the differences inherent in regulatory effects, see table CC2 Reconciliation of Regulatory Capital to Balance Sheet with the published Balance Sheet in Section 4 which summarizes the reconciliation of differences between the consolidation basis for accounting purposes and for regulatory capital purposes.

3. Restrictions or other major impediments (at present or in the foreseeable future) on the transfer of funds or regulatory capital within the group.

There are no legal impediments to the transfer of funds or regulatory capital within the group.

4. The aggregate amount of surplus capital of insurance subsidiaries (whether deducted or subjected to an alternative method) included in the capital of the consolidated group.

There are no subsidiary insurance companies included in the capital of the consolidated group.

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

5. The aggregate amount of capital deficiencies in all subsidiaries not included in the consolidation (i.e. that are deducted) and the name(s) of such subsidiaries.

N/A (See para. 1.4. above).

6. The aggregate amounts (e.g. current book value) of the firm's total interests in insurance entities, which are risk- weighted rather than deducted from capital or subjected to an alternate group-wide method, as well as their name, their country of incorporation or residence, the proportion of the ownership interest and, if different, the proportion of voting power in these entities. In addition, indicate the quantitative impact on regulatory capital of using this method vs using the deduction or alternate group-wide method.

N/A (See para. 1.4. above).

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

SECTION 2. Overview of Risk Management, Key Prudential Metrics and Risk- Weighted Assets (RWA)

Template KM1 - Key Metrics

An overview of the key prudential metrics is shown below. Information as of 03.31.2024

		03/31/2024	12/31/2023	09/30/2023	06/30/2023	03/31/2023
		A	B	C	D	E
	ITEMS	T	T-1	T-2	T-3	T-4
Available capital (amounts)
1	Common Equity Tier 1 (COn1)	381,301,357	217,083,404	120,021,280	81,717,755	67,111,947
2	Tier 1	381,301,357	217,083,404	120,021,280	81,717,755	67,111,947
3	Total Capital	381,301,357	217,083,404	120,023,127	84,609,234	69,580,074
Risk-weighted assets (amounts)
4	Total Risk-weighted assets (RWA)	1,633,914,428	1,096,109,672	751,788,128	559,015,625	472,774,648
Risk-based capital ratios as a of RWA
5	Common Equity Tier 1 (%)	23.34	19.80	15.96	14.62	14.20
6	Tier 1 Ratio (%)	23.34	19.80	15.96	14.62	14.20
7	Total Capital Ratio (%)	23.34	19.80	15.97	15.14	14.72
Additional CET1 buffer requirements as a percentage of RWA
8	Capital Conservation Buffer Requirement	2.50	2.50	2.50	2.50	2.50
9	Countercyclical Buffer Requirement (%)	0.00	0.00	0.00	0.00	0.00
10	Bank G-SIB and/or D-SIB additional requirements (%)	0.00	0.00	0.00	0.00	0.00
11	Total of bank CET1 specific buffer requirements (%) (row 8+row 9+row 10)	2.50	2.50	2.50	2.50	2.50
12	CET1 available after meeting the bank`s minimum Capital requirements (%)	16.34	12.80	8.96	7.62	7.20
Basel III Leverage Ratio
13	Total Basell III leverage ratio exposure measure	2,478,289,689	2,021,233,571	1,248,854,269	987,240,412	723,387,476
14	Basel III levarage ratio (%) (row 2 /row 13)	15.39%	10.74%	9.61%	8.28%	9.28%
Liquidity coverage ratio
15	Total HQLA	1,110,909,458	568,286,529	541,285,189	379,536,290	299,175,546
16	Total net cash outflow	967,883,549	460,232,003	452,843,284	317,578,178	272,433,997
17	LCR Ratio (%)	1114.80%	123.50%	119.53%	119.51%	109.82%

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

ITEMS

03/31/2024	12/31/2023	09/30/2023	06/30/2023	03/31/2023
A	B	C	D	E
T	T-1	T-2	T-3	T-4

Net stable funding ratio

18	Total available stable funding	1,257,464,903	838,930,282	579,785,787	505,391,785	372,264,500
19	Total required stable financing	764,839,610	545,730,616	413,023,044	326,877,252	265,204,963
20	NSFR Ratio	164.41%	153.70%	140.40%	154.61%	140.37%

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Market Discipline

Figures in thousands of pesos as of 12.31.2023 (unless otherwise stated).

Table OVA: Entity's Risk Management Approach

Approach to assess capital adequacy to cover present and future transactions

The economic capital model used to estimate the own funds requirements in addition to the regulatory solvency assessment. These measures are part of the Indicators Dashboard used by the Board of Directors to regularly monitor the risk evolution and solvency.

An entity's level of capitalization and the assumed risk profile, measured in terms of capital requirements, define an entity's solvency and its credit quality. In such regard, Banco Supervielle tries to have the necessary own funds or capital to cover contingent unexpected losses.

Some capital related measures are:

• Regulatory Capital: Capital required by the Entity to meet the requirements of the Central Bank of Argentina (BCRA), pursuant to Pillar 1 of Basel II (credit risk, operational risk and market risk). It is intended to prevent the Entity from going bankrupt, protecting the interests of customers and senior debt holders.
• Economic Capital: Capital that should be available to the Entity in order to assume unexpected losses and which might endanger the business continuity of Banco Supervielle. This entity's estimate is adjusted according to its risk tolerance level, volume and type of activity. Pursuant to the provisions of Communication "A" 5398 of the BCRA, the economic capital is the capital required to cover not only unexpected losses arising from the exposure to credit risk, operational risk and market risk but also losses arising from exposure to other risks to which the Entity may be exposed. Banco Supervielle has developed internal measurement systems (IMS) for the calculation of the economic value derived from each of these risks, in line with Basel 2 Pillar 2 provisions.

The economic capital is not a substitute of the regulatory capital but a supplement of the regulatory solvency assessment so as to be in line with the Entity's risk profile based on the risk appetite defined by the Board of Directors, and takes into account those risks that are not covered or that are covered only in part by the regulatory requirements. In addition to the risks already contemplated in Pillar 1, the interest rate risk, the liquidity risk, the securitization risk, the reputational risk and the strategic risk are included.

The Capital Self-Assessment Process carried out by the Entity is comprised of the following:

• Qualitative and quantitative assessment of the risk profile of Banco Supervielle, at consolidated level and at standalone level for each of the entities of the banking group, taking into account the most relevant risks: credit risk, market risk, operational risk, interest rate risk, cybersecurity risk, securitization risk, liquidity risk, concentration risk, reputational risk and strategic risk.
• Analysis of governance, management and control systems of each of such risks and identification of potential areas of improvement.

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