Fourth Quarter 2025 Basel Pillar 3 Disclosures

Report as of 12.31.2025

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 ............................................................................................................................................................

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, 2025 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, 2025, 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.:

     It is a privately held, family-owned bank with over 135 years of experience in the Argentine financial system and a leading competitive position. We are the 7th largest privately owned bank in Argentina in terms of lending and rank 9th overall when public banks are included.

     It is the main subsidiary of Grupo Supervielle and provides financial services to individuals, as well as to corporations and PyMEs across the country.

   • Grupo Supervielle S.A.: Grupo Supervielle provides a broad range of financial and non-financial services to its clients and has over 135 years of operating experience in Argentina. The company focuses on delivering fast and effective solutions to its customers and on adapting efficiently to ongoing changes across the industries in which it operates. Grupo Supervielle operates multiple platforms and brands and has developed a diversified ecosystem designed to address its clients' needs and support their digital transformation. Since May 2016, Grupo Supervielle's shares have been listed on ByMA and the New York Stock Exchange (NYSE). As of the date hereof, Supervielle operates 130 bank branches and two annex branches, along with virtual branches, digital channels, and a network of strategic partnerships, serving approximately 1.9 million active customers.

   • Supervielle Seguros S.A.: an insurance company.

   • Supervielle Productores Asesores de Seguros S.A. (Supervielle Broker de Seguros): an insurance broker

   • Supervielle Asset Management S.A.: a mutual fund management company.

   • Supervielle Agente de Negociación S.A.U.: a broker providing services to institutional and corporate clients.

   • Invertir Online S.A.U.: a leading online trading broker in Argentina for retail investors.

   • Portal Integral de Inversiones S.A.U.: a platform operating under the IOL Inversiones brand.

   • Micro Lending S.A.: a company specializing in secured loan financing.

   • Sofital S.A.U.F. e I.: a holding company that owns shares in the same companies as Grupo Supervielle.

   • Espacio Cordial de Servicios S.A.: a company that provides non-financial products.

   • IOL Holding S.A.: a holding company incorporated in Uruguay that directly controls Invertironline S.A.U., Portal Integral de Inversiones S.A.U., and IOL Agente de Valores S.A., a Uruguayan company.

   • Bolsillo Digital S.A.U.: its purpose was to provide payment and collection solutions, both face-to-face and digital, to the different business segments. It is currently undergoing liquidation.

   • IOL Agente de Valores: a brokerage firm and subsidiary of IOL Holding.

   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.U.F. e I., Invertir Online S.A.U., Supervielle Agente de Negociación S.A.U., IOL Holding S.A. and Grupo Supervielle S.A.

   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.

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).

Template KM1 - Key Metrics

An overview of the key prudential metrics is shown below. Information as of 12.31.2025

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.

• Quantification of each of the above risks in terms of the economic capital required. In this regard, the Entity implements internal methodologies to measure the economic capital for the different risks assumed by it.

• Planning of the capital requirements based on a 2-year forecast considering anticipated volume and margin increases, risk profile, the expected income evolution, the capacity to generate own resources and the assessment of regulatory requirements.

• Preparation of stress tests taking into account severely adverse, infrequent but possible, scenarios and their impact on the Entity's activities. The assessed scenarios refer to the levels of the different macroeconomic variables in challenging economic situations and their effect on the Entity's activities (increase in delinquency rate, reduced activities, increase of financial market volatility, collapse of the securities market originating losses in financial assets, operating losses, reduction in financial margins, liquidity crisis, etc.) and its impact on the capital base (income/loss, reserves, capacity to issue capital instruments, provisions, risk weighted assets, etc.).

• Implementation of a contingent program for future improvements based on the result of the Capital Self-Assessment Report (ICAAP).

• Determination of the target of own funds available in excess of the minimum required by the regulations, as well as their composition. The aforementioned ICAAP, resulting from the Capital Self-Assessment Process, is submitted to the BCRA upon approval by the Board of Directors. The BCRA and the Entity then discuss about the internal and supervisory perception of the Entity's risk profile and the adequacy of own funds.

  This structure facilitates the achievement of the ultimate goal of the Capital Self-Assessment Process: becoming a strategic element for the Entity which:

• enables a comprehensive capital management and includes a specific impact analysis, facilitating its integration in the Entity's Strategic Planning.

• enables an improved efficiency in capital use.

• Anticipates eventual insufficient/surplus capital scenarios.

• Supports the Entity's design of its capital management strategy.

• Facilitates the communication with the Board of Directors and the market.

  General Qualitative Disclosure Requirements

  General. Risk Exposure and Assessment

  Banco Supervielle intends to be perceived at consolidated level as a robust and efficient organization in risk management, which provides an adequate framework to optimize the use of capital and identify good business opportunities in the markets and geographic areas in which it does business, seeking the best risk to benefit ratio for its shareholders. The risk management framework is communicated organization wide so as to reach a balance between being a robust risk culture entity and a customer-centric innovative entity, recognized for its agile, simple and friendly way of operating.

  Banco Supervielle notes that the interest of the Basel Committee on Banking Supervision and regulators is that entities move towards the achievement of two basic goals:

• Segregation of duties between the risk control areas and business units or risk-taking areas

• Integration of risk control as a means to ensure an adequate risk management in line with the three pillars of the Basel II Accord and the new Basel III principles.

  In this context, the Central Bank of Argentina issued in recent years relevant guidelines related to good corporate governance practices and risk management for financial institutions.

  The Board of Directors considers that the guidelines and criteria for comprehensive risk management of Banco Supervielle and the other entities that are part of the banking group are key elements of its corporate governance structure. The risks to which the Entity is exposed are those inherent in the financial intermediation, such as credit risk, market risk, interest rate risks, liquidity risk, operational risks, reputational and strategic risks, in addition to the securitization risk.

  Risk Corporate Governance Scheme

  Grupo Supervielle has a solid risk governance structure, aimed at ensuring effective control of its risk profile in accordance with the risk appetite defined by the Board of Directors.

  This risk governance structure is based on the distribution of roles among three lines of defense, a robust structure of Committees, and a strong relationship between the Group and its subsidiaries. All backed by a well-established risk culture throughout the Group.

  Lines of Defense

  In Grupo Supervielle and its subsidiaries, a model of three lines of defense is established to ensure effective risk management and control.

  • First Line

    This first line of defense, which owns the processes, is responsible for risk management, as well as the design and implementation of the internal control system. It comprises business executives

    From diverse areas, with a thorough understanding of the metrics that define the Entity's risk appetite, and responsible for providing responses and taking action to implement mitigation plans

  • Second Line

    It is composed of all independent areas of the risk control structure. Its functions are to provide independent oversight and to challenge the risk management activities developed by the first line of defense. Its activity ensures that risks are managed in accordance with the risk appetite guidelines approved by the Board of Directors and that a robust risk culture that runs through the entire organization is promoted.

    The following chart shows the position of the Chief Risk Officer within the organization chart of Grupo Supervielle and Banco Supervielle as well as the subordinated Executive Managements. Additionally, the structure includes a matrix relationship where the Chief Risk Officer (CRO) of Grupo Supervielle is dependent on the CRO of Supervielle Seguros for functions related to the company's risk management.

    
    
    

    During 2025, the role of Lead of Risk Governance ceased to have responsibilities related to Process Management and incorporated new responsibilities within the Individual Collections area.

    Additionally, the Chief Risk Officer (CRO) assumed direct responsibility for two additional areas:

• Lead of Credit Rating

• Manager of Non-Financial Risks and Fraud Prevention

• Third Line

This line of defense evaluates the effectiveness of the organization's risk management barriers (the first and second lines). It provides independent assurance on the quality of risk management and control. Its role includes assessing whether procedures and policies are adequate and properly followed, ensuring risks are correctly evaluated, and verifying that the organization operates within the risk appetite parameters set by the Board of Directors. This function is carried out by Internal Audit.

Structure of risk management related committees

The Corporate Governance model adopted by Grupo Supervielle, Banco Supervielle's parent company, seeks to correctly align the management of the different business units with a risk and control environment adjusted to the best international practices.

The Board of Directors is responsible for approving and supervising the implementation of the Corporate Governance Code, the general business policies and strategies, the Risk Appetite policy and all risk management policies, assuring that managers take the necessary steps to identify, monitor and mitigate the assumed risks. Additionally, the Board of Directors deals with and approves the capital self-assessment report ["IAC" for its Spanish acronym]. The specific role and responsibilities of the Board of Directors in relation to risk management are described in the section corresponding to Roles and Responsibilities.

Senior Management, composed of the CEO and Corporate Managers, is responsible for the management of the ordinary course of business. Its primary responsibility is the implementation of corporate policies and goals. Senior Management submits the strategic action plans, business and risk policies and annual budgets and plans to the Board of Directors for approval. Once approved by the Board, Senior Management is responsible for their implementation. The specific role and responsibilities of the CEO and Corporate Managers are described in the section corresponding to Roles and Responsibilities.

The Chief Risk Officer (CRO) of Grupo Supervielle is in charge of Risk Management, reporting directly to the Board of Directors of Grupo Supervielle and to the Board of Banco Supervielle, since he/she is also the CRO of Banco Supervielle. Thus, the premise of good corporate governance of separating business management from risk management is met.

The CRO is responsible for the preparation and monitoring of strategies and policies regarding credit risk, financial risk (including market risk, interest rate risk, and liquidity risk) as well as non-financial risks (operational, technological, socio-environmental or related to the prevention and investigation of fraud). Likewise, it is responsible for preparing the capital adequacy's report (IAC), and the comprehensive development of stress tests as defined by the Board of Directors.

For these purposes, it develops, implements and maintains an adequate framework for a comprehensive risk management that allows identifying, evaluating, monitoring and mitigating all risks faced by the Entity in the management of its businesses. Additionally, it coordinates actions at the level of subsidiary companies.

It manages protection, ensuring confidentiality, integrity and availability of information contained in the business processes, systems and data storage media in line with the business goals and objectives.

It directs and controls credit policies in all the business units and companies of the Supervielle Group. It manages evaluations and data collection platforms in all business units. It seeks to maximize the value that the Supervielle Group offers to clients, in the search of penetrating into different socioeconomic segments through inclusive credit policies, while ensuring that prices are consistent with risk levels.

It directs and controls the processes related to credits, collections and recoveries in order to assure protection of the assets of the Supervielle Group, minimizing losses due to bad debts, and maximizing protection of rights and interests of the companies of the Supervielle Group.

It monitors the development and analysis of contingency plans relating to all risks to contribute to business continuity in the event of a contingency situation.

The governing body that is part of the highest level of risk governance, with authority delegated by the Board of Directors and whose agenda management is under the responsibility of the CRO, is the Comprehensive Risk Management Committee. Its functions are:

1. processing at institutional level the strategies and policies for managing credit risks, market, balance sheet structural risks (interest rate and liquidity), concentration risks, securitization risks, operational risks, reputation and strategic risks, and any other risk which may affect Banco Supervielle, pursuant to the provisions in force and the best practices, verifying their appropriate implementation and compliance. Submit the strategy and policy documents relating to risk management to the Board for approval. Said documentation shall be reviewed annually to guarantee its validity;

2. defining risk appetite levels of the Entity for their subsequent approval by the Board;

3. approving the threshold and limit structure for risk management and becoming informed on the evolution of the relevant indicators. This includes the Comprehensive Risk Dashboard reported by the Comprehensive Risk Management and the Risk Maps (Unified and at the Individual Bank level) used by the Money Desk to control trading operations in the trading portfolios included therein;

4. regularly monitoring the different risks of Banco Supervielle and the application of the defined strategies and policies for their management as well as monitoring risks corresponding to the companies controlled by the Entity;

5. assessing capital adjustment to the risk profile of the Entity, processing the Annual Capital Self-Assessment Report (IAC) prior to its submission for consideration and approval by the Board of Directors;

6. defining the policy and methodological framework for stress tests within the comprehensive risk management of Banco Supervielle. Approving the scenarios to carry out individual and comprehensive stress tests for the different risks; analyzing and discussing stress test results; and recommending the implementation of contingency plans, using test results to establish or review limits, and submitting all results to the Board of Directors for approval;

7. designing effective information channels and systems to maintain the Board of Directors and Senior Management adequately and timely informed of the different matters related to risk management;

8. approving the methodological framework and corresponding developments for the quantitative models produced for the management of the different risks as well as the methodological framework and internal models developed for the calculation of the economic capital required for each of such risks;

9. being informed of risk-related circular notes and provisions issued, in particular, by the Central Bank of Argentina and, on the whole, by any other regulatory body as well as the impact that the application of such circular notes and provisions may have on current operations of the Bank.

   The Comprehensive Risk Committee consists of at least three Directors, the CEO, and the CRO of Banco Supervielle. The Head of Financial Risks participates as a permanent guest, and additional officials may be invited at the Committee's discretion.

   The Chief Risk Officer participates as a regular member in the following Management Committees:

   • Comprehensive Risk Committee (Grupo Supervielle and Banco Supervielle)

   • Audit Committee (Grupo Supervielle and Banco Supervielle)

   • Ethics, Compliance and Corporate Governance Committee (Grupo Supervielle)

   • Information Disclosure Committee (Grupo Supervielle)

   • Technology Committee (Banco Supervielle)

   • Cybersecurity Committee (Grupo Supervielle)

     Additionally, the Chief Risk Officer participates as a member in the following Senior Management Committees and Forums:

   • Senior Creedit Commitee

   • Assets and Liabilities Committee (ALCO) (Grupo Supervielle and Banco Supervielle)

   • Operational Risk Committee (Banco Supervielle, IOL and Seguros Supervielle)

   • Capital Markets Committee

   • Senior Fraud Forum

   • Junior Fraud Forum

   • Cybersecurity Forum

     Corporate Principles for Risk Management

     The risk management of Banco Supervielle at consolidated level is based on five pillars which are the general principles underlying both the regulations issued by the Central Bank of Argentina and the guidelines of the Basel Committee on Banking Supervision and the best practices:

     Pillar I

     Independence between risks control and management functions

     The independence of this function allows the opinions and criteria of risks control officers to be taken into account for the decision making process in the different stages of business development and management.

     Pillar II

     Risk control and management integrated in a highly professional corporate structure

     The Board places emphasis on a robust risk culture based on a strong corporate structure for decision making and on technical and professional expertise of the areas in charge of risk management and control. These areas are part of a structure that may be divided into two main blocks:

     • A corporate business and management structure, oriented to the execution and integration of risk policies issued by the Board. The business areas/functions related to Corporate Banking, Retail Banking, Finance Corporate Banking and departments providing support to the risk management areas such as Credit Management, Credit Recovery and Financial Planning.

     • A corporate risk control structure in charge of verifying that risks are in line with the policies and guidelines established by the Board, controlling and monitoring the Entity's risks.

       Pillar III

       Decision making by a multi-member body with a high involvement of the Board of Directors and the Senior Management

       The existing Board or Management Committees guarantee the exchange of opinions, enhance the decision-making process quality, and avoid a scheme of individual powers or attributions.

       Pillar IV

       Risks shall be in line with the Risk Appetite framework defined by the Board and shall be constantly monitored

       The Risk Appetite policy is established on an annual basis by the Board of Directors of Grupo Supervielle and is applicable to all the Group's subsidiaries. Its definitions are translated into a set of specific metrics and policies for each type of risk, the compliance of which is monitored by Risk Management.

       Likewise, Banco Supervielle has its own Risk Appetite Policy, which respects the more general guidelines established at the Group level, but adds its own specificity. The Comprehensive Risk Management Policy, hierarchically subordinated to the latter, sets forth the guidelines for each of the risks faced by the Entity and constitutes the regulatory framework of risk activities and processes. The development, validation and approval of the different risk models of Banco Supervielle allow systematizing risk origination processes, estimating expected loss and assuring the sufficiency of capital required to attain the business objectives of the Entity. Risks are duly monitored and reported by the risk control structure, verifying that the Entity's risk profile is aligned with the risk policies approved by the Board and the limits set forth in Risk Appetite document.

       Pillar V

       Risk management based on three lines of defense and an overview at Grupo Supervielle level

       All employees are responsible for risk management, each in their place in the defined lines of defense and within the framework of Grupo Supervielle's risk culture. The Comprehensive Risk Management has a scope at the corporate level with a comprehensive view of risk management, taking into account interrelationships.

       Scope and Nature of Reporting Systems and Risk Measurement

       Risks may be classified as follows:

   • Credit Risk (See Section 8)

   • Liquidity Risk (See Section 7)

   • Interest Rate Risk (See Section 12)

   • Securitization Risk (See Section 10)

   • Market Risk (See Section 11)

   • Operational and Technological Risk (See Section 14)

   • Other Risks and Stress Tests

     • Cybersecurity Risk

     • Supplier Risk

     • Environmental and Social Risk

     • Reputational Risk

     • Stress Tests

       Other Risks and Stress Tests

       Reputational Risk

       The Entity adopts the following definition of Reputational Risk:

       "Reputational risk is the "risk arising from negative perception on the part of customers, counterparties, shareholders, investors, debt-holders, market analysts and other relevant parties that can adversely affect a bank's ability to maintain existing, or establish new, business relationships and continued access to sources of funding."

       It is the possible loss incurred by an entity as a result of the perceptions of stakeholders, both internal and external. Said risk may also affect the Entity's liabilities, since the public confidence and the Entity's capacity to attract funds are strongly related to its reputation.

       Reputational risk may drive a Bank to give an informal or implied support, incurring credit, liquidity, market and legal risk, with possible negative impact on its income, liquidity and regulatory capital.

       This support may be provided:

       1. In case of securitizations, where the Bank is the originator, either for promoting them or for originating the credit exposures underlying the trust.

       2. When the Entity is involved in assets or funds management, particularly when it controls or promotes the issuers of financial instruments that are later offered to its customers. If the price of said financial instruments was not correctly determined or if the main risks were not duly disclosed, the Entity could be liable to its customers, and could even be forced to cover the loss.

       Where the Entity promotes mutual or other funds through the support of the value of shares even if it is not liable in contract."

       Reputational Risk Management Model

       The reputational risk management is the process leading to identification, measurement or assessment, mitigation and monitoring or follow up of risks inherent in the Bank's daily activities.

       This system involves a series of processes, such as:

   • Identifying possible sources or reputational risk to which the Entity is exposed.

   • Considering the reputational risk in its capital adequacy ratio and its liquidity contingency plans.

   • Identifying possible sources of reputational risk if the Entity enters in new markets or develops new products or services.

   • Monitoring the effects of reputational risk on its liquidity position.

   • Developing methodologies to measure as accurately as possible the possible effects of reputational risk in terms of other risks to which the entity could be exposed.

   • Evaluating if the minimum capital required due to the securitization positions and the off-balance items not associated with those programs is adequate and if it takes into account the possible negative effect of the informal or implied support.

   • Estimating the Economic Capital required to cover unexpected losses arising from the current risk.

     Risk Identification based on Stakeholders

     The major stakeholders and their expectations determine the risks that could adversely affect our corporate image. Stakeholders are:

     • Internal:

       • Customers:

       • Employees

       • Sharehoders of Grupo Supervielle

       • Regulatory bodies

     • External:

       • Community

       • Suppliers

     There are a series of quantitative and/or qualitative indicators for each group of stakeholders that may be used to measure the reputational risk of each of the Group's companies, that are adjusted to the specific business dynamics of each of them.

     Measurement

     It is the process of quantitative and qualitative measurement (as applicable according to the defined indicator) of the level of reputational risk exposure.

     Risk correspondents provide quantitative and qualitative information related to each group of stakenolders, which is used to assess the indicators and, based on preestablished thresholds, to generate alerts which will be dealt with by the Crisis Team of Operational Risks Committee. Measurement of this risk is very difficult, since financial consequences are often indirect, have a highly variable intensity and a high degree of uncertainty. Banco Supervielle and its consolidated companies have in place an indicator that uses different metrics to monitor the perception of the above mentioned stakeholders.

     Besides, Banco Supervielle has in place a model of the Economic Capital for reputational risk that is used to estimate the unexpected losses of such risk. It also has an indicators dashboard to make the follow-up of such risk.

     The Entity has started to record incidents with reputational impact (RIR). These incidents are monitored on a regular basis, and if they are of High risk, they are reported to the Comprehensive Risk Committee.

     Treatment, Mitigation and Monitoring

     This process is used to analyze and select the mechanisms and instruments for treatment, mitigation and minimization of the reputational risk.

     The objective of this process is to centralize the useful data on potential risks and submit it to the Senior Management when deemed necessary. This process evaluates Banco Supervielle's vulnerability to reputational risk through different mechanisms/tools such as specific action and mitigation plans, and in connection with its risk profile.

     The Operational Risks Committee is in charge of analyzing and defining the mechanisms for the minimization of this type of risk. Besides, the Crisis Team is responsible for providing a prompt response to events that might affect the corporate image.

     Stress Tests

     Stress tests are a tool to assess the economic/financial situation of the Entity in case of extremely adverse and highly unlikely but possible scenario. Its aim is to understand and analyze the Bank's capacity to overcome those scenarios and their associated impact.

     These tests are used to understand the risk profile of an Entity and its resilience to internal and/or external disturbances. Said tests are used together with other risk management tools for decision making.

     Stress tests are mainly important to:

     • Give a prospective risk assessment;

     • Overcome limitations of models and historical data;

     • Support external and internal communication;

     • Establish capital and liquidity planning procedures;

     • Determine risk tolerance levels;

     • Develop contingency and risk mitigation plans in possible stress situations.

     The Entity has in place a rigorous and comprehensive stress test program, in line with the provisions of Communication "A" 5398 of the Central Bank of Argentina. Said stress tests are used to identify adverse events that could adversely affect the capital and /or liquidity position.

     Stress test results are informed to the Risks Committee for review. Besides, they are included in the policies and limits established.

     In addition to comprehensive stress tests, Banco Supervielle has tools for the development of individual stress tests for credit, interest rate, liquidity and market risk, as well as reverse stress tests for credit and liquidity risk.

     Stress tests are an important part of Banco Supervielle's risk management culture. Stress Test Program is a comprehensive strategy to achieve several goals through the use of a series of techniques.

     The framework prepared by Banco Supervielle to such end consists of:

   • Policies and strategies for stress test performance, which describes the regulatory framework of the program.

   • Methodology for individual or reverse comprehensive stress tests, carefully describing the methodology applied in each case, and the basis for relevant risks to be analyzed by the entity.

   • Procedure Document describing the process involved in the performance and review of stress tests.

   • Scenario Analysis Document, describing expert opinions and models used in the preparation and performance of stress scenarios.

   • Contingency Plan, describing the framework, emergency and remediation actions as well as the responsibility levels and processes corresponding to every stress level.

   • Test performance tools, consisting of applications developed by Banco Supervielle to carry out comprehensive, individual or reverse stress tests.

The Risks Committee recommends general policies to the Board, which reflect the Entity's risk tolerance. The Committee sets up the dates for the performance of stress tests and for analyzing the scenarios to be used, which must be validated by the Board of Directors.

After the analyses based on the scenarios approved by the Board, a stress test is carried out and the relevant Analysis of Results is prepared, with results obtained for every scenario, before and after the implementation of Action Plans. The results submitted to the Risks Committee, include those related to the Entity's Statement of Financial Position, the Income Statement, liquidity, capital requirements and regulatory capital, and their impact on the different risk indicators of Banco Supervielle at standalone and consolidated level.

Contingency and Business Continuity Plan

The Bank has a business continuity plan that establishes the methodologies to be implemented for the timely and permanent Business Continuity management.

The purpose of business continuity is to ensure a reasonable operational recovery of Banco Supervielle's critical processes in the case of an event preventing their normal performance, so as to reduce the impact on activities, branch services or availability of the necessary IT systems.

In recent years the Non-Financial Risks Department, reporting to the Risks Department, implemented that program in order to manage and ensure the continuity of operations and businesses, under the best market practices.

Template OV1: Submission of Risk-Weighted Assets (RWA)

Information as of 12.31.2025

Section 3. Linkages between Financial Statements and Regulatory Exposures

Template LI1: Differences between accounting and regulatory scopes of consolidation and mapping of financial statement categories with regulatory risk categories

Information as of 12.31.25

Template LI2: Main sources of differences between regulatory exposure amounts and carrying values in financial statements

Information as of 12.31.2025

Table LIA: Explanations of differences between accounting and regulatory exposure amounts

Regarding Template LI1

Differences between the amounts in financial statements and under the scope of regulatory consolidation include all those items that are part of the computable basis of analyzed risks.

Equity items in general

Differences originate in the level of regulatory consolidation (maximum consolidation level) as compared to values reported in the financial statements.

Liabilities

Within the scope of regulatory consolidation only those liabilities items subject to market risk may be computed.

Regarding Template LI2

Differences between the financial statements carrying value amounts and the exposure amounts used for regulatory purposes of consolidated companies on the one hand, and the technical and regulatory specifications as compared to accounting on the other hand.

Prudent Valuation. Financial Instruments. Valuation Estimates.

Initial Reporting

The Entity reports a financial asset or liability on its consolidated Financial Statements when they become part of a financial instrument contract. Purchases and sales of financial instruments demanding the delivery of assets within the term generally established by market conditions or regulations are recognized on the trading date on which the Entity undertakes to purchase or sell an asset.

At the initial reporting, the Entity measures financial assets or liabilities at their fair value. Instruments not reported at fair value through profit or loss in income are recorded at their fair value adjusted by transaction costs directly attributable to their acquisition or issuance, such as fees and commissions.

Whenever the fair value differs from the initial reporting cost, the Entity reports the difference as follows:

• Whenever the fair value is in accordance with the market value of the financial asset or liability, or whenever it is based on a valuation technique only using market values, the difference is recognized as a gain or loss, as the case may be.

• In other cases, the difference is deferred and the reporting of the gain or loss over time is determined on an individual basis. Financial instruments are amortized over their life until the fair value can be measured according to market values.

  Financial Assets

  a - Debt Instruments

  For the Entity debt instruments are those considered as financial liabilities for the issuer, such as loans, public and private securities, debt securities and customer receivables.

  Classification

  According to the IFRS 9, the Entity classifies financial assets depending whether they are measured at amortised cost, at fair value through other comprehensive income, or at fair value through profit or loss upon the basis of:

  1. Grupo Supervielle's business model to manage financial assets; and

  2. Contractual cashflow characteristics of the financial asset.

  Business Model

  Business model refers to the way an Entity manages a set of financial assets to achieve a specific business goal. It represents the way in which instruments are maintained for generation of funds.

  Business models that may be implemented by the Entity are:

• Holding instruments until maturity;

• Holding instruments in the portfolio for cashflow collection or selling them if adequate; or

• Holding instruments for trading

The Entity determines its business model at the level which best shows how financial asset groups are managed to achieve a specific business goal.

The business model does not depend on the intentions of the Management on an individual instrument. Thus, such business model is not assesed on an instrument per instrument basis, but at a higher aggregated portfolio level and is based upon visible factors such as:

• How a business model performance is assessed and how the financial assets maintained within such business model are assessed and reported to key employees in the Entity.

• Risks affecting business model performance (and those financial assets held within that business model) and in particular, how such risks are managed.

• How the Entity's key employees are compensated (for example, whether the compensated is based on the fair value of managed assets, or on collected contractual cashflow).

• Expected frequency, value, timing and reasons for sale also constitute significant issues.

Business model assessment is based on reasonably expected scenarios, without taking into account the "worst case" or the "stress case" scenarios. If after their initial reporting, cashflows are realized other than as originally expected, the Entity does not change the classification of the remaining financial asset of that business model but takes into account that information to assess recent purchases or originations. An instrument is reclassified only when, the business model used for asset management changes.

Cashflow characteristics

The Bank determines if the cashflows from pooled instruments differs significantly from the cashflows from principal and interest. Otherwise, said cashflows should be measured at its fair value through profit or loss.

According to the above mentioned, there are three categories of Financial Assets, which are included in Annex P "Breakdown of Financial Assets and Liabilities":

1. Financial Assets at amortized cost:

   Financial assets are measured at amortized cost when:

   1. the financial asset is held within a business model maintaining financial assets to obtain contractual cashflows, and,

   2. according to the contractual terms the financial asset only generates cashflows on specific dates for payment of principal and interest on the outstanding principal amount.

   Such financial instruments are initially recognized at their fair value plus incremental and directly attributable transaction costs, and they are subsequently measured at their amortized cost.

   The financial asset amortized cost is equal to its acquisition cost less cumulative depreciation plus accrued interest (calculated as per the effective interest rate method), net of any loss due to impairment. The effective interest rate method uses the expected discount rate of cashflows receivable or payable over the life of the instrument or shorter period, as appropriate, matching their net carrying values. By applying this method, the Entity identifies incremental direct costs as part of the effective interest rate.

2. Financial assets at fair value through profit or loss in other comprehensive income:

   Financial assets are measured at fair value through profit or loss in other comprehensive income when:

   1. the objective of business model is to obtain contractual cashflows and sell financial assets; and

   2. according to the contractual terms the financial asset only generates cashflows on specific dates for payment of principal and interest on the outstanding principal amount.

      Such financial instruments are initially recognized at their fair value plus incremental and directly attributable transaction costs, and they are measured at their fair value through profit or loss in other comprehensive income. Gains and losses arising from changes in the fair value are included in other comprehensive income as a separate item of Shareholder's equity. Losses or reversals due to impairment, interest income and exchange rate gains/losses are recognized in profit or loss.

      Upon their sale or disposition, cumulative gains or losses already recognized in other comprehensive income are reclassified and recognized in the income statement instead of Shareholder's equity.

3. Financial assets at fair value through profit or loss include:

• Instruments held for trading

• Specific Instruments recognized at fair value through profit or loss; and

• Instruments with contract terms which do not represent cashflows but are only payments of principal and interest on the outstanding principal amount.

Such financial instruments are initially recognized at their fair value and profits or losses are recognized in the income statement when earned or incurred.

Financial instruments are classified as held for trading if they acquired or sold for selling or repurchasing purposes on the short term, or if they are part of a jointly managed portfolio which gains can be evidenced in the short term, or is they are derivatives not under a classified coverage ratio. Derivatives and securities for trading purposes are classified as held for trading and are recognised at their fair value.

The fair value of such instruments is calculated by using current quotations in active markets at the closing of every financial year, if representative. If no active markets are available, valuation techniques are used, including arm's length market transactions between duly informed and interested parties, if available, as well as references to current fair values of other substantially similar instruments, or else the analysis of discounted cashflows. Fair value estimates are explained in detail in para. "Critical Accounting Policies and Estimates".

In addition, financial assets may be valued ("designated") at fair value through profit or loss if the Bank eliminates or significantly reduces any measurement or recognition inconsistency.

b -Equity Instruments

Equity instruments are those considered as such by the issuer, i.e., those instruments that do not provide for a contractual payment obligation and that evidence a residual interest on the issuer's assets upon deduction of all liabilities.

Such instruments are valued at fair value through profit or loss, except when the management, at the time of initial recognition, decided to irrevocably measure them at their fair value through profit or loss in other comprehensive income. Such method can be only applied when instruments are not held for trading and income is recorded in Other Comprenhensive Income without the possibility to reclassify them, even if they have been realised. Dividends from such instruments, shall be recognised as income only when the right to receive payment is established.

Derecognition of Financial Assets

The Entity derecognises financial assets only in any of the following cases:

Financial Liabilites

Classification

The Entity classifies its financial liabilities held at amortised cost in accordance with the effective interest method, with the following exceptions:

• Financial liabilities at fair value through profit or loss.

• Liabilities deriving from the transfer of financial assets.

• Financial guarantee agreements.

• Undertakings for below-market interest rate loans.

  Financial liabilites at fair value through profit or loss: The Entity can, at the outset, make use of the irrevocable option to recognize liabilites at fair value through profit or loss, provided it reflects more adequately the financial information, because:

• the Bank eliminates or significantly reduces measurement or recognition inconsistencies, which would otherwise appear on the valuation;

• the performance of financial assets and liabilites is assessed on a fair value basis in accordance with an investment strategy or risks management, duly documented; or

• the main agreement includes one or more embedded derivatives.

Financial Guarantee Agreements: under the terms and conditions of the original or amended terms of the debt instrument the issuer must reimburse a holder for losses incurred if a debtor defaults its payment obligations at maturity.

In the first place financial guarantee agreements and undertakings for the granting of below-market interest rate loans are recorded at their fair value, and then a comparison is made between the highest value of the commission not yet accrued at the end of the financial year and the applicable provision.

Derecognition of Financial Liabilities

The Entity derecognises financial liabilities when they are extinguished, that is, upon termination, payment or expiration of the agreement.

Critical Accounting Policies and Estimates.

Preparation of consolidated financial statements pursuant to the accounting framework according to BCRA requires the use of certain critical accounting estimates. It also requires that the Management use their discretion for the application of accounting standards set by the Central Bank of Argentina to establish the Entity's accounting policies.

The Entity identified the following areas involving greater complexity or criteria, or areas in which assumptions and estimates are significant for the consolidated financial statements, and which are essential for the understanding of underlying financial/ accounting reporting risks:

1. Fair value of derivates and other financial instruments

   The fair value of financial instruments not listed on active markets is determined through the use of valuation techniques. Such techniques are validated and reviewed from time to time by independent qualified personnel from the originating area. All models are assessed and adjusted before being used, to ensure that results show up-to-date information and comparative market prices. As far as possible, models use only observable information; however, factors such as credit risk (own and counterparty), volatilities, and correlations demand the use of estimates. Changes in assumptions regarding such factors may affect the recognized fair value of financial instruments.

2. Impairment Losses on loans and advances.

   As of January 1, 2020, the Bank adopted, retroactively to January 1, 2019, paragraph 5.5. of IFRS 9 regarding impairment of financial assets. In this sense, the Bank assesses the expected credit losses ["PCE" for its Spanish acronym] on a prospective basis of the credit risk associated with financial assets measured at amortized cost, debt instruments measured at fair value with changes in other comprehensive income, accounts receivable from leases as well as granted commitments and guarantees not measured at fair value, with the exception of debt instruments of the Non-Financial Public Sector that are temporarily excluded from the provisions regarding impairment of financial assets, included in paragraph 5.5 of IFRS 9.

   The measurement of expected credit losses is an area that requires the use of complex models and meaningful assumptions about future economic conditions and credit behavior (for example, the customer is in default, and therefore, there are losses for the Entity).

   It should be noted that, in applying the accounting requirements to measure PCE, significant judgments are necessary, such as:

   • Determination of the criterion for a significant increase in credit risk

   • Determination of the macroeconomic variables and relative weighting of prospective scenarios for each portfolio segment and associated PCE.

3. Impairment of Non-Financial Assets

   Intangible assets with a limited useful life, and property, plant and equipment are amortized or depreciated over their estimated useful life according to the straight-line method. The Bank monitors conditions related to such assets so as to determine whether a review is required in the remaining amortization or depreciation period and whether there are factors or circumstances that imply impairment of asset value that cannot be recovered.

   The Bank has applied its criterion regarding impairment ratios of property, plant and equipment and intangible assets, that amortized. The Bank determined that there were no impairment ratios for the periods included in its consolidated financial statements, so no recoverable value was estimated, except for certain real property that, due to the post-pandemic macro context and a devaluation of the dollar well below inflation, generated deterioration.

4. Income Tax and Deferred Tax

   A thorough analysis has to be made for determining assets and liabilities for current and deferred taxes. Current taxes are provisioned in accordance with expected payment amounts and deferred taxes are provisioned on temporary differences on the taxable basis of assets and liabilities and their carrying values, at the rates expected to be in force at the time of reversal.

   A deferred tax asset is recognized provided there is likelihood that there will be future taxable gains against which temporary differences may be used, based on assumptions regarding amounts and timing of future taxable gains. Afterwards, the possibility of using and offsetting such deferred tax assets against future taxable gains shall be determined. Actual results may differ from such estimates, such as changes in tax laws or the outcome of the final review of tax returns by tax authorities and courts.

   Future tax gains and tax benefits that may be available in the future are based on a medium-term business plan prepared by the management based on reasonable expectations.

5. Modification of loans and other financing

In some circumstances, the Bank renegotiates or modifies the contractual cash flows of loans granted to customers. In these cases, the Bank evaluates whether or not the new terms are substantially different from the original terms. The Bank has this practice, considering mainly the following factors:

1. If the customer is in financial distress, it assess whether the modification simply reduces the contractual cash flows to amounts the borrower is expected to be able to repay.

2. Significant extension of the loan term when the borrower is not in financial distress.

3. Significant change in interest rate.

4. Change in the currency in which the loan is denominated.

5. Submission of guarantees or credit enhancements that significantly affect the credit risk associated with the loan.

If the terms of the loan after the modification are substantially different, the Bank derecognizes the original financial instrument and recognizes a new asset at fair value and recalculates a new effective interest rate for the asset. The renegotiation date is consequently considered the initial recognition date for the purposes of calculating impairment and determining a significant increase in credit risk. However, the Bank also assesses whether the new recognized financial asset is considered an impaired asset, especially when the renegotiation was originated by the customer's lack of payment capacity. The differences in the book value are recognized in results as well as the gains or losses generated by the derecognition of the financial asset.

If the terms of the loan after the modification are not substantially different, the renegotiation or modification does not imply the derecognition of the financial instrument, and the Bank recalculates the gross book value based on the revised cash flow, recognizing a gain or loss due to modification in results. The new gross book value is recalculated as the discounted value of the cash flow modified at the original effective interest rate.

Template PV1: Prudent Valuation Adjustments (PVA)

No prudent valuation adjustments are made on financial instruments.