Quarterlytics / Financial Services / Banks - Regional / Grupo Supervielle S.A. / FY2022 Annual Report

Grupo Supervielle S.A.
Annual Report 2022

SUPV · NYSE Financial Services
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FY2022 Annual Report · Grupo Supervielle S.A.
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Buenos Aires, March 13, 2023 

LETTER FROM THE CHAIRMAN 

To the shareholders, 

On behalf of the Board, I am pleased to present the Annual Report of Grupo Supervielle S.A. for 
the year ended December 31, 2022.   

The macroeconomic context in which the economies developed during the year under review 
was  featured  by  a  slowdown  in  the  global  economy,  from  6.2%  in  2021  to  3.4%  in  2022, 
according  to  International  Monetary  Fund  (IMF)  estimates,  a  trend  that  is  in  line  with  the 
increase  in  the  Gross Domestic Product  (GDP)  of 2.7%  for  developed  countries  and  3.9%  for 
emerging countries, with inflationary levels that forced most Central Banks to implement more 
contractionary monetary policies. 

Regarding the Argentine economy, according to the data published by the Instituto Nacional de 
Estadísticas y Censos [Argentine Institute of Statistics and Census] (INDEC) as of November 2022, 
the Argentine economy recorded an accumulated year-on-year growth of 5.9%. However, since 
September there has been a certain slowdown in activity due to the lack of production supplies, 
high  interest  rates  and  high  inflation.  The  trade  balance  accumulated  a  surplus  of  US$6,923 
million, a positive balance that reflects the rise in energy prices due to the increase in the price 
of  commodities,  which  improved  exports,  but  also  had  an  impact  on  the  acceleration  of 
domestic inflation. In this framework, the Government and the IMF entered into an Extended 
Facilities Agreement (EFF) to finance payments of the Stand By Agreement executed in 2018. 

During  the  fiscal  year  under  consideration,  certain  regulations  established  by  the  BCRA  that 
impacted on the performance of the financial system remained in force, to wit: those related to 
the minimum interest rate for time deposits to be paid by financial institutions, the Línea de 
Financiamiento  de  Inversión  Productiva  [Financing  Facility  for  Productive  Investment  (LFIP)], 
which  remained  the  main  tool  to  channel  credit  to  Micro,  Small  and  Medium  Enterprises 
[MSMEs]  under  more  favorable  conditions,  and  the  maximum  interest  rates  for  credit  card 
financing. At year-end, the deposits and loans to GDP ratio was 23.6% and 8.2%, as compared 
to 24.7% and 9.6%, respectively, in 2021. Interest rates recorded a strong adjustment: BADLAR 
closed the year 35.6 percentage points above 2021 and the LELIQ rate increased by 37 points. 
The financial system’s liquidity and solvency remained high. 

Grupo  Supervielle  closed  2022  with  inflation-adjusted  net  loss  attributable  to  owners  of  the 
controlling company for $4,388 million, comprehensive loss attributable to owners for $5,717 
million, assets for $697,436 million, loans and other financing for $233,726 million, deposits for 
$547,517 million and attributable net equity for $92,841 million. Return on equity was -4.5%, 
measured in real terms. 

Our result in 2022 was particularly impacted by the business of our subsidiary IUDÚ Compañía 
Financiera, featured since the beginning of the year by a negative evolution that prompted our 
decision to move forward with a merger with Banco Supervielle. The resizing of the business 

2 

 
 
 
 
implied  staff  reduction  and  the  transfer  of  the  entire  portfolio  and  customers  to  capture 
operating efficiencies without abandoning the segment. 

Additionally, our results for the year were impacted by several factors, such as: low demand for 
credit  from  the  private  sector,  which  is  at  historic  lows  and  Central  Bank  regulations  on  the 
volumes and prices of bank assets and liabilities, which together have put significant pressure 
on the financial margin. Higher expenses were incurred in the acceleration of the company’s 
strategy, which we also relied on to establish a clear path towards profitability in 2023 and which 
we began to implement this year. 

Regarding Banco Supervielle, our main subsidiary, during 2022 we carried out initiatives focused 
on  our  six  key  pillars:  improving  customer  experience,  increasing  customer  acquisition, 
expanding digital adoption, continuing to capture operating efficiencies, reducing the cost of 
funding, and maintaining a good asset quality. 

In the first place, the aforementioned transfer of customers and back-office from IUDÚ to Banco 
Supervielle was completed in the  fourth quarter of 2022 and will  end up  in a formal merger 
between  the  two  entities,  taking  advantage  of  the  operating  efficiencies  of  the  consumer 
finance company and offering customers a seamless omnichannel experience to access to Banco 
Supervielle’s wide array of financial products and services. 

In the second place, we gained traction in the transformation of our branch network, boosting 
productivity with a more modern and efficient infrastructure, greater self-management areas, 
and the implementation of virtual branches, so that our customers can operate anywhere and 
we can efficiently broaden our outreach. This process also had an impact on the reduction in 
operating  expenses:  to  date  27  branches  were  closed,  including  18  transferred  due  to  the 
termination of our financial agent business for the government of the province of San Luis, and 
we are awaiting authorization from  the Central Bank  to  proceed with  other closures  already 
requested. 

In addition to the above initiatives, we focused on driving franchise and income growth. During 
2022, we acquired the largest number of new retail customers, totaling 92,000 registrations up 
by 6% as compared to the previous year, excluding public sector customers in the province of 
San  Luis  transferred  to  the  new  financial  agent.  Furthermore,  we  recorded  a  greater  digital 
adoption, both in terms of users and products sold: at the end of 2022 digital users accounted 
for 53% of our customer base (vs 38% in 2021) and we increased the sale of digital products in 
personal loans, insurance, bonds and investments in mutual funds. 

On the other hand, the volume of Corporate and SME customers recorded a significant year-on-
year  13%  increase,  with  3,600  registrations  and  an  increase  in  transactionality  and  product 
cross-selling. 

Despite the challenging context, we are also making progress in improvement of asset quality 
and funding, two other pillars of our strategy. Regarding assets, we ended the year with a non-
performing portfolio ratio of 3.7%, below previous year levels. Regarding funding, our initiatives 
to capture greater available income from our customers continued evolving positively based on 
higher transaction volumes with our customers with commercial activity. Additionally, the share 
of demand deposits of corporate customers increased to 2% in December 2022 from 1.8% in 
December 2021. 

3 

 
The  insurance  segment  continued  to  operate  through  Supervielle  Seguros  and  Supervielle 
Productores Asesores de Seguros. In 2022, this business  continued to consolidate the existing 
insurance  operation  while  expanding  its  product  offering  and  advancing  the  deployment  of 
digital  sales  of  car  insurance  through  Banco  Supervielle's  app  and  online  banking  through 
integration  with  123Seguros.  In  2022,  insurance  policies  sold    to  individuals  grew  by  15%  as 
compared to 2021, with a 145% increase in digital sales, while  sales penetration to corporate 
customers increased by 40%, from 4% to 7%, representing an attractive growth opportunity.  

SAM, our mutual fund manager, closed the year with an average of $119,266 million in managed 
funds  and  a  1.81%  market  share.  It´s  worth  noting  a  growth  of  59%  in  the  number  of  retail 
investors, driven by improvements implemented in the Online Banking channel experience and 
the launch of new products such as Inversión Rápida, a simple and agile – two clicks -  alternative 
means to invest and redeem  funds invested in the FCI Premier Renta Corto Plazo. 

Our online broker, IOL invertironline, increased the number of active customers by 7%, reaching 
117 thousand by year-end. During 2022 an average of 8,000 monthly accounts were opened, 
totaling 417,000 authorized accounts by year-end.  During the year, IOL launched a Mobile App, 
continued to adapt its platform to improve the user experience, and developed new products 
that are simpler and easier to operate. 

Development  of  our  strategic  pillars  also  takes  into  account  the  company's  commitment  to 
employees, customers and communities to sustainable growth, protecting the environment and 
acting  in  a  socially  responsible  manner.  In  this  regard,  the  Sustainability  Strategy  of  Grupo 
Supervielle  guides  our  decisions  with  an  impact  on  economy,  the  environment  and  people 
through  three  pillars  and  specific  objectives  in  line  with  the  business  model.  Additionally,  in 
December 2022 our Board of Directors approved the Sustainability Policy that establishes basic 
principles and provides a general framework for sustainable management of all our subsidiaries. 

During the reporting year we continued working to meet the ESG targets for 2022, 2023 and 
2024. In the environmental pillar, we reduced  our carbon footprint by 29% as compared to the 
previous period and increased the number of companies evaluated under the Environmental 
and Social Risk Policy. In the social pillar, we provided diverse  financial training sessions to over  
6,600  people.  Additionally,  we  internally  trained  100  senior  executives  under  the  Diversity, 
Equity and Inclusion (DEI) awareness plan. In the corporate governance pillar, we remained in 
the BYMA Sustainability Index for the fifth consecutive year. In addition, we issued GSS (Green, 
Social and Sustainable) Bonds as we undertook 6 transactions  acting as dealer, arranger and 
collateral agent of negotiable obligations and a financial trust. 

In  terms  of  sustainability,  I  would  also  like  to  highlight  that  during  the  current  year  we  are 
presenting  our  first  Integrated  Report  that  reflects  how  our  organization  aligns  corporate 
strategy and business results  with environmental, social and governance  indicators to create 
sustainable value.   

BCRA’s  Relevamiento  de  Expectativas  de  Mercado  as  of  February  2023  anticipates  a  Gross 
Domestic Product similar to that of 2022. In turn, the inflation rate is expected to accelerate and 
reach 99.9% in 2023 and the nominal exchange rate is expected to end at $330.47, which implies 
a depreciation of 91.1% year-on-year. 

Beyond  the  short  term,  the  financial  services  industry  in  Argentina  will  continue  to  face 
important macroeconomic and regulatory challenges that we, as local entities, must take into 
account and anticipate. 

4 

 
On behalf of the Board of Directors, I would like to close by expressing my gratitude to our 
teams, suppliers, shareholders and especially our customers, who are always at the center of 
all our decisions, for their support and trust. 

Julio Patricio Supervielle 
Chairman  

5 

 
 
 
 
LIST OF OFFICERS 

Board of Directors 

Chairman 
Julio Patricio Supervielle 

First Vice-Chairman  
Emérico Alejandro Stengel 

Second Vice-Chairman 
Atilio María Dell‘Oro Maini 

Directors 

Laurence Nicole Mengin de Loyer  

Eduardo Pablo Braun  

José María Orlando 

Hugo Enrique Santiago Basso 

Eduardo  Pablo  Braun  and  José  María  Orlando  are  “independent”  directors  pursuant  to  the 
provisions  established  by  the  Rules  of  the  Argentine  Securities  and  Exchange  Commission. 
Laurence Mengin de Loyer is a Non-Independent Director pursuant to the CNV Rules while she 
is an Independent Director pursuant to Rule 10A-3 of the Exchange Act. 

Members of the Statutory Audit Committee 

Statutory Auditors 

Enrique José Barreiro 

Carlos Alfredo Ojeda 

María Valeria Del Bono Lonardi 

Alternate Statutory Auditors 

Roberto Aníbal Boggiano 

Carlos Enrique Lose 

Jorge Antonio Bermúdez 

6 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
Certifying Accountant for the Financial Statements for the Fiscal Year ended 12/31/2022 

Santiago José Mignone (regular member) - Price Waterhouse & Co. S.R.L. 

Maria Mercedes Baño (alternate member) - Price Waterhouse & Co. S.R.L. 

Corporate Areas reporting to the CEO 

CFO 
Mariano Biglia 

Chief of Legal Affairs and AML 
Sergio Gabriel Gabai 

CHRO – Chief of Human Resources 
Casandra Giuliani 

Chief Officer of Technology 
Sergio Mazzitello 

Corporate Areas reporting to the Board of Directors 

CRO 
Javier Conigliaro 

Head of Internal Audit 
Sergio Gustavo Vázquez  

Chief Compliance Officer 
Moira Almar 

Chief Executive Officers of Grupo Supervielle Subsidiaries 

Banco Supervielle 
Emérico Alejandro Stengel 

Supervielle Seguros 
Diego Federico Squartini 

IOL invertironline 
Diego Pizzulli 

IUDÚ Compañía Financiera 
Martín Zarich (Deputy CEO)1 

1 Pending approval by the Central Bank of Argentina 

7 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
TABLE OF CONTENTS 

I. ABOUT GRUPO SUPERVIELLE  ......................................................................................................... 10 

II. KEY INDICATORS .............................................................................................................................. 11 

III. ANNUAL REPORT ............................................................................................................................ 14 

A. EVOLUTION OF THE ECONOMY AND OF THE FINANCIAL SYSTEM  ........................ 14 

A.1. Macroeconomic Context in 2022 ........................................................................ 14 

A.2. The Financial System in 2022 .............................................................................. 16 

A.3. Insurance Market ......................................................................................................... 16 

A.4. The Mutual Fund Industry in 2022 ............................................................................... 17 

A.5. 2023 Outlook ................................................................................................................ 18 

B. EVOLUTION OF GRUPO SUPERVIELLE  ......................................................................... 18 

B.1. Evolution of Supervielle Ecosystem ................................................................... 18 

B.2. Awards and Indexes ............................................................................................... 19 

B.3. Evolution of Operations ........................................................................................ 20 

B.3.1.5. Business Segments ............................................................................................ 24 

Individuals Experience – Personal and Business Banking  ...................................... 25 

Business Experience ....................................................................................................... 27 

Treasury and Finance ..................................................................................................... 30 

B.4. Human Resources Management and Organizational Development ............................. 35 

B.5. Sustainability  ........................................................................................................... 41 

C. BOARD OF DIRECTORS, STRUCTURE AND INTERNAL CONTROL .......................................... 42 

Board of Directors ............................................................................................................... 42 

C.1. Board Committees .................................................................................................. 44 

C.2. Compensation Policy for the Board of Directors and Senior Management
 ............................................................................................................................................. 46 

Compliance ....................................................................................................................... 48 

D. RISK GOVERNANCE ......................................................................................................... 49 

Risk Management in Banco Supervielle ............................................................................... 51 

E. SHARE STRUCTURE – SHAREHOLDERS – SHARE BEHAVIOR ................................................ 59 

F. DIVIDENDS PAID AND RECEIVED .......................................................................................... 61 

G. ANALYSIS OF INCOME STATEMENT EVOLUTION ...................................................... 62 

IV. COMPLIANCE WITH THE CODE OF CORPORATE GOVERNANCE ........................................................... 71 

A)  DUTIES OF THE BOARD .................................................................................................... 71 

8 

 
 
 
B)  CHAIRMAN OF THE BOARD OF DIRECTORS AND CORPORATE SECRETARY ...................... 75 

C)  BOARD COMPOSITION, APPOINTMENT AND SUCCESSION ............................................. 77 

D)  COMPENSATION .............................................................................................................. 78 

E)  CONTROL ENVIRONMENT ............................................................................................... 78 

F) 

ETHICS, INTEGRITY AND COMPLIANCE ............................................................................ 83 

G)  SHAREHOLDERS AND STAKEHOLDERS ............................................................................. 86 

9 

 
I. ABOUT GRUPO SUPERVIELLE  

Grupo Supervielle is a corporation [sociedad 
anónima]  organized  in  Argentina  in  1979 
that operates as a financial services holding 
company  and  whose  shares  have  been 
listed  on  and  traded  in  Bolsas  y  Mercados 
Argentinos  (BYMA)  and  in  the  New  York 
Stock Exchange (NYSE) since May 19, 2016.  

last months of 2022. Finally, the two other 
operating  companies  of  the  holding  are 
Bolsillo  Digital  S.A.U.,  a  company  that  in 
2022  provided  facilitator  services  through 
its  Boldi  brand  and  Sofital  S.A.F.e  I.I.,  a 
company whose main activity is the holding 
of stakes in the  same  companies  of  Grupo 
Supervielle.  

We are a financial and non-financial services 
platform  with  more  than  130  years  in  the 
Argentine  financial  system  and  with  a 
in  certain 
leading  competitive  position 
market segments which are strategic for the 
company. Our customer-centric philosophy 
is  focused  on  agility    as  a  key  part  of  our 
work  culture,  generating  profitable  value 
propositions 
digital 
adoption. 

promoting 

and 

Grupo  Supervielle  is  made  up  of  Banco 
Supervielle S.A., the 8th largest private bank 
in Argentina in terms of loans and the 11th 
largest  taking  into  account  public  banks; 
Supervielle  Seguros  S.A.,  an 
insurance 
company; Supervielle Productores Asesores 
insurance  broker; 
de  Seguros  S.A.,  an 
Supervielle  Asset  Management,  a  mutual 
fund  management  company;  Supervielle 
Agente de Negociación S.A.U., a brokerage 
firm  offering  services  to  institutional  and 
corporate customers; Invertironline  S.A.U., 
a broker specialized in on line trading; Portal 
Integral  de  Inversiones  S.A.U.,  a  platform 
that  offers  online  content  related  to 
financial  investments;  Espacio  Cordial  de 
Servicios  S.A.,  an  entity  offering  non-
financial  retail,  assistance,  services  and 
tourism products; and Micro Lending S.A.U. 
(MILA),  a  company  specialized  in  car  loan 
financing. The subsidiaries that are  part of 
the  consumer  division 
IUDU  Compañía 
Financiera S.A. and Tarjeta Automática S.A. 
entered  into  a  merger  agreement  with 
Banco Supervielle S.A. following transfer of 
their customer and loan portfolio during the 

Supervielle’s  financial  services  philosophy 
focuses  on  the  balance  between  human 
bonds and technology based on its values -
agile, friendly and simple- and is intended to 
encourage customers’ dreams. This is what 
makes us pioneers and referents in terms of 
technological  progress  in  the  Argentine 
banking 
sector,  always  centered  on 
transforming  and  facilitating  our  customer 
experience.  To  that  end,  we  provide  an 
omnichannel 
strategy 
throughout  Argentina,  with  a  165-branch 
network,  virtual  points  of  service,  social 
media and +3000 people trained to provide 
relevant, prompt and effective solutions to 
the needs of each customer. We also offer 
products  and  services  through  our  IOL 
invertironline  platform 
customers 
country-wide. 

management 

to 

through  165  branches, 

As of December 31, 2022, our infrastructure 
is  supported  by  a  strategic  national 
presence 
its 
innovative  virtual  branch  tool  deployed  in 
2023 in addition to a network of 348 ATMs, 
206 self-service terminals and 317 cardless 
integrated 
less  ATMs  with 
and  pin 
biometrics mostly located at the bank’s 24-
hour self-management spaces (Espacio 24). 
We also offer solutions through our digital 
channels, apps and solutions  developed for 
different  business  segments,  to  customers 
located  throughout  the  country  as  well  as 
the IOL Invertironline platform. 

10 

 
  
As of December 31, 2022, we had $697,436 
million  in  assets  according  to  Generally 
Accepted  Accounting  Principles  issued  by 

the  Central  Bank  of  Argentina,  1.8  million 
active customers and 3,814 employees.  

II. KEY INDICATORS 

During 2022, we continued executing the strategic pillars key to our strategy designed to create 
long-term value and improve ROE while operating in an increasingly adverse macroeconomic 
environment, with inflation at the highest level in decades and loan demand at historic lows. 

We closed  the  year  with  inflation-adjusted  net  loss attributable  to owners of the  controlling 
company  for  $4,388  million,  comprehensive  loss  attributable  to  owners  for  $5,717  million, 
assets  for  $697,436  million,  loans  and  other  financing  for  $233,726  million,  deposits  for 
$547,517 million and attributable shareholder´s equity for $92,841 million. 

Return on equity was -4.5%, measured in real terms. Our results for the year were impacted by 
several factors, including: low demand for credit  from the  private sector, which is at historic 
lows; Central Bank regulations on the volumes and prices of assets and liabilities, which together 
have  put  significant  pressure  on  the  financial  margin;  higher  expenses  incurred  in  the 
acceleration  of  our  strategy  to  capture  operating  efficiencies;  and  fundamentally  a  strong 
negative result from our consumer finance segment in 2022, which we developed through IUDÚ 
and finally resulted in the merger of that business with the Bank, which is an important source 
of efficiency going forward to 2023. 

KEY INDICATORS AND CHANGES IN EQUITY 

In millions of Pesos 

Net income for the year attributable to owners of the 
controlling company 

Comprehensive income (loss) for the year attributable to 
owners of the controlling company 

Assets  

Liabilities  

Loans and financing 

Deposits 

Total Shareholders’ Equity 

Shareholder´s Equity attributable to the owners of the 
controlling company  

Dec 2022 

Dec 2021  % Change 

(4,388) 

(3,935) 

11.5% 

(5,717) 

(4,131) 

38.4% 

697,436 

760,516 

(8.3%) 

604,522 

660,003 

(8.4%) 

233,726 

297,568 

(21.5%) 

547,517 

561,897 

(2.6%) 

92,914 

100,513 

(7.6%) 

92,841 

100,433 

(7.6%) 

11 

 
 
 
 
 
 
Shareholder´s equity attributable to non-controlling interests 

74 

80 

(7.7%) 

ROAE(1) 

ROAE – Comprehensive income 

ROAA(2)  

ROAA – Comprehensive income 

Net Income from Services / (Net Income from Services + 
Gross Financial Margin)(3) 

(4.5%) 

(3.8%) 

(5.8%) 

(0.6%) 

(4.0%) 

(0.5%) 

(0.8%) 

(0.5%) 

18.0% 

20.3% 

Net Income from Services / Administrative Expenses(3) 

26.1% 

30.7% 

Non-Performing Loans / Total Loans 

Allowances / Non- Performing Loans  

3.7% 

4.3% 

135.9% 

143.9% 

1.  Net income for the year attributable to owners of the controlling company divided by average 

shareholders' equity, calculated on a daily basis. 

2.  Net income for the year attributable to owners of the controlling company divided by average 

assets, calculated on a daily basis.  

3. 

Includes income from insurance activities 

Private Sector Loans and Financing 

In a year featured by 94.8% inflation levels and a low loan demand, at year-end, total gross 
financing to the private sector amounted to $242,484, 23% lower in real terms as compared 
to the previous year.  

The Bank ended 2022 with a market share in total loans of 2.9%, being the 11th bank in terms 
of loans among the total banks in the system and the 8th among private banks. 

The following table shows the composition of loans and other financing to the non- financial 
Private Sector: 

(in millions of pesos) 

Loans and Other Financing  

Overdrafts 

Promissory Notes 

Mortgage Loans 

Car Loans 

Personal Loans 

As of 
December 
31, 2022 

As of 
December 
31, 2021 

% Change 

13,969 

9,803 

75,246 

105,270 

24,193 

27,386 

7,483 

7,218 

(42%) 

(29%) 

(12%) 

4% 

36,107 

56,057 

(36%) 

12 

 
 
 
 
 
 
 
 
 
 
 
 
 
Credit Cards 

Other 

Leasing 

Total 

Deposits 

49,511 

59,841 

25,197 

36,228 

10,779 

11,996 

242,484 

313,800 

(17%) 

(30%) 

(10%) 

(23%) 

At year-end, total deposits amounted to $547,517 million, 3% lower in real terms as compared 
to the previous year. The Bank ended 2022 with a market share in total private sector deposits 
of 2.9%. 

The following table shows the composition of total deposits: 

(in millions of pesos) 
Deposits 

Non-financial public sector 
Financial sector 
Non-financial private sector and foreign residents 
Checking accounts 
Savings Accounts 
Time Deposits 
Other 
Total 
Pesos 
Foreign Currency 

As of 
December 
31, 2022 

As of 
December 
31, 2021 

% Change 

27,843 
101 
519,572 
229,410 
92,353 
150,745 
47,065 
547,517 
492,557 
54,960 

22,353 
76 
539,468 
246,849 
120,135 
152,219 
20,265 
561,897 
505,751 
56,145 

25% 
33% 
(4%) 
(7%) 
(23%) 
(1%) 
132% 
(3%) 
(3%) 
(2%) 

13 

 
 
 
 
 
 
 
 
 
 
 
 
III. ANNUAL REPORT 

A. EVOLUTION OF THE ECONOMY AND OF THE FINANCIAL SYSTEM

A.1. Macroeconomic Context in 2022  

i) International Scenario 

The  year  under  review  was  featured  by  a 
slowdown  in  the  global  economy,  from 
6.2% in 2021 to 3.4% in 2022, according to 
International  Monetary 
(IMF) 
estimates,  a  trend  that  is  in  line  with  the 
increase  in  the  Gross  Domestic  Product 
(GDP) of 2.7% for developed countries and 
3.9% for emerging countries. 

Fund 

to 

In fact, all countries recorded inflation levels 
not seen since the 1980s, which forced most 
Central  Banks 
implement  more 
contractionary  monetary  policies.  The  US 
Federal  Reserve  raised  the  benchmark 
interest  rate  range  from  0  -  0.25%  to  4  - 
4.5%,  as  did  the  European  Central  Bank 
(ECB) and the Bank of England (BoE), which 
depreciated most currencies during the first 
half of the year. 

The  context’s  volatility  can  be  measured 
through  the  price  of  commodities.  On  the 
one  hand,  the  war  between  Russia  and 
Ukraine  caused  a  32.4%  increase  from 
December 2021 to May 2022. However, in 
line with the strengthening of the US dollar 
worldwide  and  the  accelerated  pace  of 
interest rate  hikes by the Federal Reserve, 
commodities began to fall, ending the year 
with  an  increase  of 14.1%  as compared  to 
2021  and  27.2%  taking  into  account  the 
average for each year. 

Global financial markets were impacted by 
interest rate hikes and once again reflected 
a  heterogeneous  behavior  worldwide, 
although in general terms stocks fell by an 
accumulated 26.7% as of September 2022, 
recovering  thereafter  and growing 9.4%  in 

the last three months of the reporting fiscal 
year, according to the MSCI index.   

ii) Local Scenario 

included  November-, 
recorded 
economy 

According  to  the  data  published  by  the 
Instituto  Nacional  de  Estadísticas  y  Censos 
[Argentine 
Institute  of  Statistics  and 
Census]  (INDEC)  -which,  at  the  closing  of 
the 
this  report, 
Argentine 
an 
accumulated year-on-year growth of 5.9%, 
a  trend  observed  for  the  second  year  in  a 
row,  after 
three  years  of  recession. 
However, since September there has been a 
certain slowdown in activity due to the lack 
of  production  supplies,  high  interest  rates 
and high inflation. 

In  line  with  the  increase  in  the  level  of 
activity,  employment  rates  increased  with 
respect to December 2021 and total salaries 
showed an accumulated growth of 61.2% as 
of  September.  During  2022  the  trade 
balance accumulated a surplus of US$6,923 
million, a positive balance that nevertheless 
implies  a  decrease  with  respect  to  the 
previous fiscal year, when an accumulated 
US$14,750  million  was  recorded.  This 
reflects  the  rise  in  energy  prices  and  the 
aforementioned  increase  in  the  price  of 
commodities, which improved exports, but 
also  had  an  impact  on  the  acceleration  of 
domestic  inflation.  In  this  framework,  the 
Government  and  the  IMF  entered  into  an 
Extended Fund Facility Agreement (EFF) to 
finance  payments  of 
the  Stand  By 
Agreement executed in 2018. 

14 

 
 
 
Regarding  the  level  of  gross  international 
reserves, an accumulated US$4,936 million 
was  recorded  and  the  year  closed  with  a 
stock  of  US$44,598  million.  The  Central 
Bank of Argentina (BCRA) was a net seller of 
reserves,  which  was  overcompensated  by 
IMF disbursements (US$4,700 million net of 
payments)  and  the  positive  flow  coming 
from the soybean dollar in September and 
December,  when 
the  BCRA  bought 
US$4,966  million  and  US$1,988  million, 
respectively. 

The exchange rate throughout the year was 
stable  under  a  scheme  of  controlled 
depreciations  implemented  by  the  BCRA, 
which  for  most  of  the  year  was  below 
monthly inflation rates, with November and 
December  as  the  only  exceptions.  The 
nominal  exchange  rate  ended  2022  at 
$177.13, which meant an annual increase of 
$74.38  or  a  devaluation  of  the  peso  of 
approximately  72.4%.  The  blue-chip  swap 
rate (the difference between the quotation 
of  Argentine  shares  in  pesos  and  in  US 
dollars)  reached  160%  above  the  official 
exchange  rate  in  July  and  ended  the  year 
with a 90% gap. 

Monetary and Fiscal Policy 

Although  the  BCRA  increased  the  yield  on 
the  monetary  policy  interest  rate  (interest 

. 

rate  on  liquidity  bills  [Leliqs])  from  38%  to 
75%,  rounding  up  37  percentage  points, 
interest  rates  actually  remained  negative 
for most of the year, being positive against 
inflation only in November and December. 

In  2022,  the  primary  deficit  without 
represented 
revenues 
extraordinary 
approximately 2.4% of the GDP (below the 
IMF  target  of  2.5%),  while  the  financial 
deficit was 4.2%. During the year, the fiscal 
improved  due  to  placements  of 
front 
primary  issues  and  higher  revenues  from 
export  withholdings  related  to  the  export 
incentive program ("soybean dollar"), which 
boosted exports at a higher exchange rate 
and, therefore, higher export taxes. 

The  headline  inflation  index  (measured 
through the Consumer Price Index) showed 
an increase of 94.8%, the highest since 1990 
while  core  inflation  (which  excludes  the 
effect  of  regulated  and  seasonal  goods 
prices) stood at 90.6%, an increase of 43.9 
and 35.7 percentage points, respectively, as 
compared to inflation in 2021. 

Finally,  during  the  period,  the  monetary 
base grew by $1.5 trillion (1.8% of the GDP) 
and  the  BCRA  issued  $6.5  trillion  (7.7%  of 
the  GDP),  mostly  absorbed  by 
the 
placement of Leliqs and Repo Transactions. 

15 

 
 
 
 
A.2. The Financial System in 2022 

the 

institutions, 

Certain regulations established by the BCRA 
that  impacted  on  the  performance  of  the 
financial  system  remained  in  force  during 
2022, to wit: those related to the minimum 
interest rate for time deposits to be paid by 
financial 
Línea  de 
Inversión  Productiva 
Financiamiento  de 
Productive 
[Financing 
Investment  (LFIP)],  which  remained  the 
main tool to channel credit to Micro, Small 
and  Medium  Enterprises  [MSMEs]  under 
the 
more 
maximum  interest  rates  for  credit  card 
financing. 

conditions,  and 

favorable 

Facility 

for 

At  the  end  of  the  year,  the  deposits  and 
loans to GDP ratio was 23.6% and 8.2%, as 
compared to 24.7% and 9.6%, respectively, 
in 2021. Total private sector deposits in the 
financial system increased by 83.6%, closing 
at $16,268,977 million, which represents a 
4.6% drop in real terms. On the other hand, 
total  loans  to  the  private  sector  ended  at 
$6,926,708 million, an average year-on-year 
increase of 64.6% (-14.5% in real terms). 

A.3. Insurance Market 

There  are  190  insurance  companies  in 
Argentina (as of September 30, 2022), 17 of 
which are engaged in Retirement Insurance, 
35  exclusively  in  Life  Insurance  (including 
Group, Individual, Pension, Health, Personal 
Accident  and  Funeral),  12  specialized  in 
Occupational  Risks  and  5 
in  Public 
Passenger  Transportation.  The  remaining 
121  companies  are  engaged 
in  other 
property and casualty insurance operations 
or  "mixed"  operations  covering  both 
property  and  personal  insurance.  Finally, 
the  local  market  is  also  made  up  of  16 
reinsurance  companies,  11  of  which  are 
domestic  and  5  are  branches  of  foreign 
companies. 

a 

rates 

recorded 

strong 
Interest 
adjustment:  BADLAR  closed  the  year  35.6 
percentage  points  above  2021  (68.3%  in 
2022 vs. 32.6% in 2021) and the LELIQ rate 
increased  by  37  points,  a  positive  yield  in 
real  terms  in  the  last  two  months  of  the 
year,  one  of  the  IMF's  demands  to  the 
Government. Likewise, the monetary entity 
increased  by  38  points  the  minimum 
guaranteed  rates  for  retail  time  deposits 
under $10,000,000 (from 37% to 75%). 

liquidity 

The financial system’s liquidity and solvency 
remained  high.  The 
indicator 
(including  not  only  cash,  but  also  BCRA 
instruments  and  National  Treasury  bonds 
eligible  to  pay  reserve  requirements)  for 
banks as a whole reached 71.6%, 5.3 points 
higher  than  the  previous  year  and  the 
highest  in  the  last  20  years.  The  sector's 
regulatory  capital  payment  ratio  totaled 
28.7%  of 
risk-weighted  assets  as  of 
September.  

the 

fiscal  year  2021, 

The industry's activity is measured in terms 
of  premiums  written  net  of  cancellations. 
During 
latest 
information available as of the date of this 
report, the total insurance market recorded 
more  than  $1,090  billion,  95%  of  which 
came from insurers and 5% from reinsurers. 
Although this represents a nominal growth 
of  48%  over  the  previous  year,  such 
evolution  could  not  offset  the  inflationary 
increase, resulting in a real market decrease 
of 1.73%. Nevertheless, the sector reached 
3.02% of the GDP in 2021, which evidences 
its importance for the Argentine economy. 
This  includes  insurance  and  reinsurance 
activity at local level and remained the same 
as the previous year, with a -0.01% change. 

16 

 
 
 
 
By type, about 85% of policies corresponds 
to Property and Casualty Insurance and the 
rest  to  Personal  Insurance.  Motor  Vehicle 
insurance, which accounts for 46% of total 
led  the  Property  and  Casualty 
policies 
Insurance 
by 
Occupational  Risks,  with  27%.  The  Group 
Life and Credit Life lines account for 49% of 
the total Personal Insurance policies. 

segment, 

followed 

Finally,  to  complete  the  big  picture  of  the 
insurance market, the brokerage segment is 
made  up  of  44,556 
insurance  and 
reinsurance  brokers  who  have  to  meet  a 
series  of  requirements  to    manage  the 
insurance contracted through them.   

A.4. The Mutual Fund Industry in 2022 

In December 2022, the monthly average of 

(T+1) and with the same  return as the 

managed funds recorded an actual drop of 

Badlar  rate:  they  represent  9%  of  the 

6%  as  compared  to  December  2021. 

Considering  sector  players,  managers  of 

banking groups fell by 5%, representing 66% 

of the market, while independent managers 

fell by 8%, with a 34% share. In this context, 

the 

institutional 

investors 

segment 

recorded the worst performance, with 25% 

in December 2022 as compared to 40% of 

managed funds in December 2021.  

sector  and  their  actual  annual  change 

fell  16%.  They  are  managed  by  the 

group of bank managers that represent 

70% of the market. 

•  Funds with a lower market share: Short-

term local fixed income funds in pesos 

with the same return as the Badlar (9% 

of the sector); SMEs and Infrastructure 

(5%);  Foreign  Fixed  and  Mixed  Income 

Funds  (5%);  Local  Fixed  and  Mixed 

The  sector  is  comprised  of  the  following 

Income  Funds  in  US  dollars  (2%)  and 

products, by volume of managed funds: 

Variable Income and Total Return (3%). 

•  Money  Market  funds  for  immediate 
liquidity:  they  represent  53%  of  the 

sector and recorded an actual increase 

of 2% during the year and are managed 

by  managers  of  banking  groups  that 

represent 88% of the market. 

•  Medium-term  local  fixed  and  mixed 
income funds in pesos: they account for 
23% of the sector and are managed by 
independent  managers  who  represent 
59% of the market. 

•  Short-term  local  fixed  income  funds  in 

pesos, which offer liquidity in 24 hours 

Major customers in the aggregate insurance 
industry are companies which grew to 58% 
in December 2022, from 47% in December 
2020,  with  investments  in  Money  Market 
funds.  Likewise,  the  customers  with  the 
highest actual annual growth are the ACDIs 
(Agentes  de  Colocación  y  Distribución 
Integral),  who  act  on  behalf  of  their  own 
-estimated  at  7.5  million-, 
customers 
reaching a share of 11% at the end of 2022 
as  compared  to  6%  in  December  2020. 
Finally,  individual  customers  grew  by  1%, 
concentrating 6% of managed funds. 

17 

 
 
 
 
 
 
    
A.5. 2023 Outlook 

According  to the  latest  IMF  estimates, the 

international 

trade  and 

the  drop 

in 

world economy is expected to grow 2.9% in 

commodity  prices  -  estimated  at  6.2%, 

2023  and  specifically  1.2%  in  advanced 

excluding oil - could have a negative impact 

economies 

and 

4.0% 

in 

emerging 

on the local economy. 

economies.  The  main  risks  of  this  outlook 

point  to  the  possibility  that  Central  Banks 

will have to further tighten monetary policy 

at  a  very  high  cost 

in  activity  and 

employment  and  that  inflation  continues 

beyond 2023 or 2024, when a slowdown is 

expected  and  COVID-19  is  anticipated  to 

resurface  and  impact  on  the  development 

of economies. 

According  to  economic  consulting  firms 

participating in the BCRA’s Relevamiento de 

Expectativas  de  Mercado  as  of  February 

2023 an economic growth rate is expected 

of 0%. The inflation rate is also expected to 

accelerate  by  a  few  percentage  points  to 

99.9%  year-on-year  and 

the  nominal 

exchange rate is expected to end the year at 

$330.47,  a  depreciation  of  91.1%  year-on- 

year. 

According  to  IMF  estimates,  major  trading 

partners  will  grow  in  2023.  However,  high 

interest 

rates, 

the 

slowdown 

in 

In fact, Argentina’s macroeconomy is in line 
with the IMF and its targets for 2023, which 
include a fiscal commitment equal to 1.9% 
of  the  GDP,  accumulated  reserves  for  US$ 
4.8 billion and a limit on BCRA’s aid to the 
Treasury  of  0.6%  of  the  GDP  in  terms  of 
financing through Temporary Advances. It is 
clear 
these 
commitments may be impacted by a variety 
of factors such as the drought that affected 
the  wheat  crop  at  the  end  of  2022  or  the 
volume  of  spending 
in  a  presidential 
election  year,  especially  considering  that 
the review of the IMF targets will not take 
place until March 2024.  

fulfilment  of 

that 

the 

With  regard  to  the  financial  system,  it  is 
expected  that  the  current  high  level  of 
liquidity and a greater demand for loans will 
help  accelerate  the  savings  channeling 
process, sustain the economic recovery and 
increase  the  credit  penetration  to  GDP 
ratio,  which  are  currently  at  lower  levels 
than those recorded during the 1999-2002 
crisis. 

B. EVOLUTION OF GRUPO SUPERVIELLE  

B.1. Evolution of Supervielle Ecosystem 

Grupo Supervielle is a platform that offers financial and non-financial services to more than 2 
million customers.  

18 

 
 
 
 
 
During 2022, we continued to expand our ecosystem and accelerate transformation initiatives 
in all our customer service channels, moving towards the omnichannel concept and  merging 
with certain strategic partners as in the case of 123seguros and Sidom through APIs.  

Our ecosystem as of December 31, 2022 consisted of: 

B.2. Awards and Indexes 

Banco  Supervielle  was  elected  the  “Best 
Financial Institution of Mendoza 2022” 

the 

other 

fourth  year 
among 

This 
is 
that  Banco 
leading 
Supervielle, 
organizations  in  the  province,  is  awarded 
this  recognition  by  the  Asociación  de 
Ejecutivos  de  Mendoza  (AEM),  an  entity 
that gathers more than 200 executives and 
company  owners 
from  all  productive 
sectors. This event, which is one of the most 
relevant of the year,  is attended by various 
professionals, 
local 
authorities  such  as  the  Governor  and 
ministers. 

the  media 

and 

Sustainability Index  

In  March  2023,  BYMA  (Bolsas  y  Mercados 
Argentinos)  together  with  the  IDB  (Inter-
American Development Bank) and with the 
the  Earth 
academic  endorsement  of 
Institute of Columbia University, presented 
the  fourth  rebalanced  Sustainability  Index, 

Supervielle 
following  which,  Grupo 
continues 
the  BYMA 
to  be  part  of 
Sustainability Index for the fifth consecutive 
year since its launching in December 2018.  

The Index is non-commercial in nature and 
evaluates  the  performance  of  the  most 
liquid issuers listed on BYMA (members of 
the  Merval  index  in  recent  years),  in  the 
four ESG-D pillars, based on the information 
reported  and  available  to  the  general 
public.  The  methodology 
is  based  on 
IndexAmericas  and  the  data  collection  is 
carried out by Refinitiv. 

The  index  identifies  and  highlights  leading 
companies 
Social, 
Sustainable  Development  and  Corporate 
Governance (ESG-D). 

Environmental, 

in 

19 

 
 
 
 
 
  
 
 
 
Eikon Awards 

 Within the  framework of the  25th edition 
of the  awards  that  recognize  excellence  in 
institutional  communication  in  Argentina, 

B.3. Evolution of Operations 

B.3.1. Banco Supervielle   

Regulatory Environment 2022 

In 2022 the main regulations established by 
the BCRA in 2020  such as those related to 
time deposit rates, credit cards and limit on 
the  number  of  subsidized  credit  facilities, 
which affect the financial margin, continued 
in  force.  Besides  the  Leliq  rates  and  repo 
transactions  with  the  Central  Bank  of 

B.3.1.1. Customer-Centric  

Our  customers  are  at  the  center  of  our 
strategy  so  we  can  anticipate  their  needs 
and  offer  more  timely  solutions.  This 
principle 
is  the  engine  of  our  digital 
transformation  and  our  omnichannel 
model, a paradigm shift that today allows us 
to  provide  a  more  efficient  service  while 
remaining close to our customers. 

Customer Satisfaction 

surveys 

through 

The success of our strategy depends on the 
satisfaction  of  our  customers.  That  is  why 
we use several indices that allow us to learn 
about, 
and  polls, 
customers’  opinions 
regarding  waiting 
times, our trouble shooting ability to solve 
problems,  the  level  of  satisfaction  after  a 
specific  interaction  or  the  experience  with 
digital  transformation  processes,  among 
other. 

During  2022,  we  recorded  an  increased 
individual  banking, 
competitiveness  of 
based  on  registrations  in  the  Identité  and 
Renta  Masiva  segments,  as  well  as  an 

in 

two 

Banco  Supervielle's  initiatives  received  an 
Internal 
award 
"Talento 
Communication, 
the 
Influencers 
Supervielle"  program,  and 
Campaign, for the "Mujer financiera" cycle. 

categories: 
for 

Argentina  were  mostly  negative  in  real 
terms  although  they  strongly  increased  as 
from May. This regulatory scenario strongly 
impacted  on  spreads,  that  were  also 
affected by a reduced demand for credit.  

increased  general  satisfaction  of  our 
business  customers 
their  different 
segments. 

in 

Complaint Management 

implemented  the 
During  the  year  we 
remote  self-management  of  100%  of  all 
complaints,  58%  of  which  were  self-
managed,  with  one  third  of  cases  being 
solved  without  the  participation  of  the 
organization’s  teams. 
In  addition,  self-
management  of  applications  was  made 
available, also remotely, up from 6% to 77%. 

facilitated 

streamlining 

System 
the 
management of tickets received during the 
period under analysis: we received a total of 
62,225  complaints,  a  25%    increase  in  the 
service rate as compared to 2021. Likewise, 
with  a    view  to  reducing  incidents,  we 
applied  the  Root  Cause  Analysis,  both  to 
solve the specific complaint and to anlayze 
the cause and find a general pattern so as to 
improve customer experience. 

20 

 
 
B.3.1.2. Digital and Cultural Transformation 

The  digital  transformation  that  we  are 
carrying out prompted us to adopt agility as 
a fundamental principle of our work culture, 
with the mission of focusing on customers. 
To  ensure  the  success  of  this  model,  we 

continued simplifying the cognitive work of 
each  team  and  enhancing  their  value 
contribution. Thus, in 2022 we evolved the 
Digital  Transformation  Governance  Model, 
focusing on 3 main agents: 

Steerco 

Transformation Table 

Digital Transformation CoE 

the 

defines 

ambition 

It 
for 
transformation,  assesses  the  impact  of 
long-term corporate strategic decisions, 
and  makes  medium-  and  long-term 
strategic replanning decisions. 

A multidisciplinary team focused on 
short-term 
strategy, 
business 
design principles and monitoring. 

the 

from 

It  arises 
synergy 
between  the  Agility  CoE  and  the 
Agile 
Transformation  Office 
(ATO), with 5 pillars: Practices and 
Processes,  Metrics,  Planning, 
Capacities  and  Mindset  and 
Business Agility. 

Digital 

Transformation 

The 
CoE 
standardizes  the  way  of  working  and 
framework, 
defines  a  methodological 
together  with  a  set  of  metrics 
for 
continuous  improvement.  In  addition,  we 
carried out the Operations Agility initiative, 
with  the  aim  of  generating  synergies 
between  business  squads  and  operations 
teams  to  positively  impact  on  delivery  of 
value  and  customer  experience.  This 
initiative also intends to consolidate a single 
team  mindset  and  determine  the  best 
integration  of  Operations 
the 
Operating Model. 

into 

Evolution of the Operating Model 

In July 2022 we implemented the third wave 
of digital transformation with the support of 
Amazon Web Services (AWS) to launch the 
Product 
Initiative, 
Innovation  Program 
seeking to scale towards a customer-centric 
organization  based  on  a  product  culture 
that  leads  to  high-impact  solutions  and 
proposals. Additionally, we created the new 
Everyday  Banking  &  Payment  experience, 
which  arises  from  the 
integration  and 
evolution of Payment Methods Experience 
and Service Model Tribe. 

Third Wave of Digital Transformation 

Three pillars of the Product Innovation Program that we carry out together with AWS (Amazon Web Services). 

Product 

Acceleration 

Innovation 

We evolved towards a 
product-oriented Operating 
Model, with the purpose of 
placing the customer at the 
center and making decisions 
faster. 

We focus on the real problem through 
learning and testing solutions that ensure 
the construction of products and services 
that attract our customers. 

We generate and promote 
different programs, mechanisms 
and tools to scale the cultural 
and organizational change we 
are aiming at. 

21 

 
 
 
 
 
 
 
Technology Department 

implementing 
In  2022  we  continued 
initiatives  to  generate 
transformational 
new experiences for our customers, such as 
the  evolution  of  digital  channels  through 
the 
implementation  of  video  calls  and 
extended  office  hours,  the  ability  to  self-
reduce 
manage 
implementation 
the  7x24x365 
times, 
incident and event management related to 
the  bank's  assets,  the  implementation  of 
the  soft  token  for  safer  transactions,  the 
application  of  the  Core  system  and  the 
implementation of more  than 300 APIs, to 
strengthen  our  digital 
expand 

databases 

and 

to 

capabilities, improve time-to-market and be 
more competitive. 

We  continued  on  our  path  to  the  cloud, 
both  in  the  migration  of  apps  and  in  the 
creation of new solutions, integrating them 
in a shared responsibility model mainly with 
AWS. At year-end we had 109 Apps in the 
cloud,  which  represents  47%  of  the  total, 
with  the  intent  to  reach  70%  in  2023  and 
100% in 2024. On the other hand, we have 
Cloud Native solutions, we are evolving the 
and 
Cloud 
designing  our  future  Cloud  Operational 
Model. 

Transformation 

program 

B.3.1.3. Closeness and Continuous Improvement of our Service Channels 

We are continuously transforming to offer a 
service,  with  an 
24/7  omnichannel 
infrastructure reaching the entire Argentine 
territory  and  providing  solutions  to  our 
financial  needs  with  an 
customers' 
improved service level. 

Three  years  ago  we  designed  "Human 
Banking",  a  hybrid  face-to-face  and  virtual 
service model aimed at developing different 
improve  access  to  Banco 
solutions  to 
thus  becoming 
services, 
Supervielle's 
market  benchmarks.  and  improving  the 
experience  of 
in-person  and  digital 
transactions. 

Distribution Network 

in  19  branches 

In 2022 we consolidated our transformation 
plan 
reaching  45 
implementations  since  its  inception.  The 
purpose of this plan is two-fold: on the one 
hand, to increase our presence in the SME 
segment by including services to small and 
medium-sized 
service 
companies 
branches  that  until  now  were  exclusively 
dedicated  to  the  senior  citizens  segment 
and,  on  the  other  hand,  to  continue 

in 

implementing  Espacio  24,  where  our 
customers can make cash withdrawals and 
deposits  during  and  after  banking  hours. 
Likewise,  we  continued 
improving  the 
Espacio 24 experience: 

•  We  installed  51  new  Cajas  Rápidas, 
reaching 266 in Espacio 24 and totaling 
317 in all branches. The machine allows 
customers to manage balance inquiries, 
request  personal  loans  and  withdraw 
cash using customers’ fingerprints. 
•  We implemented a video call assistance 
module  to  communicate  with  our 
employees  through  an  online  sign 
which 
language 
strengthens  our 
inclusion 
efforts. 

interpreter, 

financial 

•  We 

implemented  a 

to 
replenish  machines  and  thus  ensure 
their optimal operation. 

corridor 

•  We  set  up  separation  panels  between 
teller  counters    for  greater  safety  and 
comfort. 

We Transformed our Network 

During  the  period  under  review,  the 
transformation of our distribution network 

22 

 
gained  traction    thanks  to  the  process  of 
consolidation and resizing of 47 branches to 
boost productivity:  

Within this framework, the  transfer of our 
financial agent business for the government 
of  the  province  of  San  Luis  comprised  18 
branches,  with  their  respective  ATMs  and 
self-service  terminals,  while  we  continued 
serving our robust franchise of local private 
sector  customers  with  a  more  efficient 
model  that  combines  five  branches  and 
virtual service. 

In the search of greater operating leverage, 
we also consolidated other branches in our 
network  without 
geographic 
locations. 

leaving 

Our network includes: 

•  156  branches,  with  “Espacio  24” 
machines available 24 hours a day 

•  348 ATMs 
•  206 self-service terminals 
•  317  Cajas  Rápidas  with  biometric 
in  124 

identification,  distributed 
branches 

Digital Experience 

The use of digital channels is consolidating 
rapidly:  four  years  ago,  19%  of  Banco 
Supervielle's  customers  carried  out  their 
financial transactions virtually; currently the 
proportion grew to 50%. In particular, and 
based on the actions developed during the 
to  optimize  customers’  digital 
period 
the 
experience,  Mobile  has  become 
transactional channel of choice, based on: 

•  Ease of operation and security. 
•  Mobile preference for user experience. 

• 

Implementation  of  the  App  as  a 
payment wallet (QR). 

•  Points  of  contact  with  executives  to 
create a human and digital ecosystem. 

Our App for individuals incorporated the e-
wallet  through  MODO,  allowing  payments 
to  be  made  with  QR  codes  through  credit 
and debit cards and bank account debits.  

Virtual  Banking:  Anytime  Customized 
Service 

One of the most innovative launches of the 
year  was  Virtual  Banking,  which  combines 
different digital channels, with the close and 
inclusive service of more than 100 especially 
trained  executives.  In  2022  we  scaled  our 
format  nation-wide, 
Virtual  Banking 
reaching  areas  where  we  do  not  have  a 
physical  presence,  which  is  available  from 
Monday  to  Friday  with  extended  service 
hours.  Virtual  Banking  offers  the  following 
channels:  

•  Video  call:  We  provide  100%  virtual 
service  through  an  executive  who 
answers  queries,  solves  complaints  or 
receives loan applications. The option is 
available  both  in  Cajas  Rápidas  and  in 
Online Individuals and Business Banking 
and  in  our  apps  for  Individuals  and 
Senior Citizens. 

•  Human  Chat:  FAQs  are  answered 
through  a Chat Bot  and customers are 
referred  to  personalized  service 
if 
required.  In  2022  we  evolved  this 
channel  with  a  mix  of  Artificial 
Intelligence  and  Language  provided  by 
(AWS) 
an  Amazon  Web  Services 
solution. 

•  Online Banking and Mobile Banking: We 
continued improving the experience of 
our online and mobile banking users for 
friendlier and safer interactions.

23 

 
 
 
B.3.1.4. Information Security 

At  Grupo  Supervielle  we  have  in  place  an 
Information  Security  Policy  that  applies  to 
all our subsidiaries. The different companies 
also adopted the standards prepared by the 
Cybersecurity COE. 

in 

risks, 

practices, 

line  with 

procedures 
for 

Regarding  Banco  Supervielle,  the  Security 
Department is responsible for the strategy, 
and 
policies, 
structure, 
organizational 
the 
identification, 
assessment, 
analysis, 
measurement, mitigation and monitoring of 
the 
cybersecurity 
provisions of the Central Bank of Argentina 
(BCRA)  for  the  protection  of  IT  assets  and 
the  management  of  operational  and 
technological  risks.  With this  management 
framework,  we  work  together  with  the 
different  areas  of  our  organization  to 
conduct  a  continuous  analysis  of  potential 
failures,  vulnerabilities  or  latent  risks  that 
may impact on our processes and products. 

During 2022 we focused on the review and 
adjustment  of  policies  on  information  and 
data  processing,  data  securitization  and 
cloud  processes,  sensitive  data  protection 
and  data  classification,  among  other.  In 
partnership with the Data Governance area, 
we advanced with key protocols, such as the 

B.3.1.5. Business Segments  

For  a  better  customer  relation,  Banco 
Supervielle  organized 
its  segments  as 
follows:  Individuals  Experience,  Business 
Experience  and  Every  Day  Banking  and 
Payments  Experience,  the  latter  for  the 
purpose of optimizing distribution and sales 
channels. 

The  face-to-face  commercial  management 
is 
of  the  aforementioned  experiences 

incident  response  plan,  and  completed 
sensitive  data  protection  and  data 
classification  procedures.  In  this  regard, at 
Banco  Supervielle  we  developed  a  set  of 
data classification policies to assign a level 
of  criticality  to  the  data  and  security 
measures  to  be  considered,  in  order  to 
protect  the  information  we  handle  and 
guarantee proper treatment. 

a 

the 

security  of 

In  order  to  provide  information  to  all  our 
customers  on 
the 
transactions  they  carry  out  through  our 
digital and automatic channels, in 2022 we 
launched 
communication 
strong 
campaign,  renewing  content  design  and 
updating  the  security  warning  in  social 
media, virtual scam methodologies, cases of 
social  engineering  and  phishing  and  fake 
implemented  through 
accounts.  It  was 
monthly  mailings,  audiovisual  content  and 
tutorials  on  Facebook,  Instagram,  Twitter, 
"Te 
LinkedIn  and  YouTube, 
acompañamos"  cycle,  dedicated  to  the 
most vulnerable customer segment, and on 
the website of Banco Supervielle, where we 
added  a  blog  about  cybersecurity,  a 
telephone line for fraud victims and related 
banners which also appeared in our Apps.

in  our 

through 

carried  out 
Individuals  and 
Business Banking and Corporate Banking, as 
the  case  may  be,  and  is  supplemented  by 
non-face-to-face  channels,  such  as  Virtual 
Banking,  Online  Individuals  and  Business 
Banking, Mobile Apps and Contact Center. 

24 

 
 
 
 
 
Individuals Experience – Personal and Business Banking 

Through this experience, we serve the individual customers with no commercial activity that 
make up the Individuals and Business banking segment: 

Individuals 
Experience  

Individuals and 
Business Banking 

Identité 

High-income or ABC1 individuals. 

Renta Masiva 

Senior Citizens 

Individuals with no commercial activity who do 
not belong to the Identité segment. 

Senior citizens who collect their pension and 
other customers who receive social benefits. 

Consumer Finance 

Customers that belonged to IUDÚ until the 
third quarter of 2022. 

During the reporting period, we recorded a growth in the customer base, where digital 
channels played a leading role: 

Customer Base 

Digital Onboarding 

Digital Adoption 

•  Growth for the second 

consecutive year, even taking 
into account the transfer of 84 
thousand customers from the 
financial agent business for the 
government of the province of 
San Luis. 

•  100 thousand new customers 
(126% more than in 2021) 

•  8 thousand new accounts thanks 
to the implementation of Mobile 
onboarding 

•  53% digital customers (38% in 

December 2021) 

•  57% of digital registrations (40% 

in 2021) 

•  50% of complaints solved (31% 

in 2021) 

Identité and Renta Masiva Segments 

In  2022  we 
leveraged  new  customer 
acquisition,  with  30,000  registrations  in 
Identité  and  9,000  registrations  in  Renta 
Masiva,  and  we  grew  in  competitive  Net 
Promoter Score (NPS) for the second year in 
a row. 

Banking 

Everyday 

To  improve  the  service  of  both  segments, 
we  focused  on  achieving  an  end-to-end 
Payment 
digital 
experience  with  wallet  usability,  including 
payments and transfers on the MODO app, 
personal  loans,  credit  cards,  car  loans,  car 
insurance,  time  deposits,  Plan  Sueldo, 
recharges  and  access  to  omnichannel 
services.  Likewise,  we  consolidated  the 
referral program, where the points reward 
system  was  replaced  by  a  welcome 

cashback  on  debit  cards,  thus  providing 
greater attraction for customer acquisition. 

In  terms  of  products  and  services,  both 
in  the  placement  of 
segments  grew 
personal  loans,  with  a  0.25%  increase  in 
market  share,  obtained  75,000  new  fixed-
term  investors  (40%  more  than  in  2021), 
increased four times in terms of orders and 
volume  operations  of  bonds  (mainly,  from 
the MEP Mobile dollar) and for the second 
consecutive  year  grew  in  mutual  funds, 
reaching 1.40% of the market share. 

Senior Citizens Segment 

At  the  end  of  this  fiscal  year,  the  Senior 
Citizens segment included a total of 960,000 
are 
customers, 
beneficiaries of retirement and pensions at 
Banco  Supervielle,  which  represents  an 

of  which 

661,000 

25 

 
 
 
 
approximate market share of 9.1%. In 2022, 
we  developed  new  channels  for  attracting 
senior citizens and launched Previsional, the 
referral  program  for  this  segment,  to 
sustain Banco Supervielle's leadership in the 
segment, which currently pays more than 1 
million ANSES benefits monthly, taking into 
account  retirement,  pensions  and  social 
plans. 

In  order  to  evolve  our  service  model,  we 
provided  branch  structures  with  greater 
simplicity  and  agility  in  their  service  flow, 
i.e. 95% of the customers now collect their 
pension  through  our  ATMs  and  Cajas 
Rápidas.  In  this  regard,  digital  adoption 
grew  from  23%  in  2021  to  41%  in  2022, 
mainly  driven  by  the  restoration  of  the 
Proof  of  Life  requirement,  which  can  now 
also be done through Virtual Banking. Along 
the same lines, we have been holding talks 
with  the  Civil  Registry  of  Córdoba  to 
facilitate  this  process  for our  customers  in 
the  region.  In  addition,  we  launched  the 
service payment functionality in the Senior 

Products and Services 

Citizens App and we supported the funding 
strategy 
customer 
to 
transactionality. 

increase 

Finally, we continued working to strengthen 
financial education in the segment, through 
the  virtual  training  of  the  "Hacelo  Vos" 
program,  the  face-to-face  meetings  at 
pensioners centers to strengthen the use of 
digital  tools  and  the  meetings  of  the  "Te 
acompañamos" 
other 
cycle, 
initiatives. 

among 

Former IUDÚ Customers 

In  September  2022,  migration  began  of 
customers and the personal loan and credit 
card  portfolio 
IUDÚ  Compañía 
from 
Financiera  to  Banco  Supervielle  and  was 
completed  during  the  fourth  quarter,  with 
the discontinuation of the IUDÚ App. 

At  year-end  we  had  more  than  192 
thousand 
value 
customers  with 
proposition  according  to  the  segment  and 
all the Bank’s channels at their disposal.

a 

fiscal  year  we  continued 
During  this 
developing  our  offer  of  products  and 
services. 

times  the  operation  of  bonds  in  terms  of 
customers, orders and volume as compared 
to 2021. 

Deposits 

The development of our digital channels led 
to    a  much  more  agile  and  simpler  bank-
customer relationship. 

Investment Products 

to 

the 

unify 

During the period under analysis, we began 
to  develop  the  Personal  Finance  Manager 
product, 
investment 
perspective  and  deploy  new  experiences 
and  products.  We  launched  MEP  Dollar, 
together  with  IOL  invertironline  for  the 
purchase  of  bonds  in  pesos  that  may  be 
later sold in US dollars, which positioned us 
at  the  forefront  for  making  this  operation 
available  on  Mobile  and  increased  three 

We  created  a  new  experience  called 
"Inversión  Rápida"  for  the  short-term  T0 
Premier  Fund,  becoming  the  first  bank  to 
offer  24-hour  operations  during  business 
days,  a  competitive  value  proposition 
compared to wallets and Alycs. In addition, 
for  the  second  year  in  a  row  our  market 
share  grew,  reaching  1.46%,  and  we 
multiplied  the  number  of  interest  holders 
several  times  in  relation  to  the  average  of 
recent years. 

These innovations led to an increase in the 
cross-sell of investment products by 40% as 
compared  to  2021,  which  shows  that 
invest  through  Banco 
customers  who 
their 
Supervielle 

increase 

times 

six 

26 

 
  
transactional  balances,  and  consolidated 
the  necessary  capacities  to  scale  in  2023 
with  a  comprehensive,  personalized  vision 
of the investment portfolio. 

Loans 

We  have  dynamic  processes  and  efficient 
loan 
tools  whereby  we  offer  a  wide 
portfolio with improved credit rating times. 
In  2022  we 
launched  a  consumption 
quantification  product,  both  for  Online 
Banking and Mobile, which we will continue 
scaling in 2023. 

Insurance 

In  2022,  the  insurance  business  grew  by 
15%  compared  to  2021,  with  a  145% 

Business Experience 

increase  in  digital  sales,  which  currently 
represents  almost  half  (46%)  of  the  total 
volume. We streamlined the  Guarantee for 
Tenants process, which boosted the digital 
channel, concentrating 63% of sales, and we 
sold  2,885  car 
insurance  policies,  43% 
through digital channels. 

Likewise,  during  this  period  we  improved 
the value proposition through discounts, we 
promoted  new  products  that  offer  better 
opportunities, such as Home and Protected 
Technology, and we moved forward in the 
integration  with  our  partner  123  Seguro, 
including the companies Sura, Experta and 
San Cristóbal. 

In 2022, we defined new turnover thresholds to reorganize the commercial customer portfolio 
and optimized our customer service model, focusing on the Business Experience, which 
includes segments and sub-segments of Individuals  and Business Banking and Corporate 
Banking, as appropriate: 

Individuals and 
Business Banking 

Business 
Experience 

Entrepreneurs and 
SMEs 

Individuals with commercial activity and 
entrepreneurs, with a turnover up to $300 
million. 

SMEs 

Small and medium-sized companies with a 
turnover from $300 to $3 billion. 

Corporate banking 

Medium and Large companies and Corporate customers with a turnover 
that exceeds $3 billion annually. 

Entrepreneurs, SMEs and Subsegments 

During  the  reporting  period,  we  added 
more than 3,200 new customers, including 
people  with  commercial  activity  and  small 
and  medium-sized  companies,  reaching  a 
5.31% market share. 

28%  of  these  new  acquisitions  were 
managed digitally and in 2022 we continued 
improving  onboarding  and  the  end-to-end 
experience  of  this  channel.  Thus,  we 
reduced the onboarding time to an average 

of 14 days in December 2022, as compared 
to 21 days in December 2021. 

In  addition,  during  this  year  we  added  all 
credit  policies  into  the  onboarding  rating 
engine, including franchise and professional 
policies, thus becoming the only bank with 
100% digital onboarding for Individuals and 
Companies with credit  rating. Additionally, 
we  created  an  onboarding  support  team 
and  clarified  messages  to  streamline  the 
experience, 
customer 
increasing 
satisfaction to 4.7 (from 4.5 in 2021). 

27 

 
 
  
 
For  digital  acquisition,  we  leveraged  on 
exclusive  value  propositions  and  credit 
lines,  in  synergy  with  sub-segments  and 
partnership with B2B companies. We were 
also present in traditional and digital media 
with global campaigns and we participated 
in events aimed at entrepreneurs and small 
and medium-sized companies. 

As  regards  the  commercial  management 
model, we continued focusing on increasing 
thus  obtaining  a 
the  cross-sell  rate, 
comprehensive  view  of  each  customer 
through  our  Plan  Sueldo,  Comex  [Foreign 
Trade],  Cash  Management  and  Leasing 
products. We also continued promoting our 
strategic 
Education, 
Franchise, 
Transportation  and  Health  subsegments 
and  we  launched  Professionals,  aimed  at 
accountants, 
customs 
forwarders. 

lawyers 

and 

Corporate Banking 

In order to respond to the daily operational 
and  transactional  needs  of  companies,  we 

Products and Services 

fiscal  year  we  continued 
During  this 
developing  our  offer  of  products  and 
services. 

Loans 
Our commercial loans and subsidized credit 

Families and Individuals 

Food and beverages 

Agriculture 

Wine industry 

Electricity/gas/water/waste 

Construction 

Car parts/dealers 

Transportation 

Chemicals and Plastics 

Pharmaceutical 

in 

synergy  with 
teams 

specialized 
in 
worked 
commercial 
Leasing,  Cash 
Management,  Foreign  Trade,  Plan  Sueldo, 
Insurance and Investments, leveraged on a 
branch  structure  that  enables  coverage  in 
the most  densely  populated  industrial  and 
commercial areas. 

In  2022  we  decided  to 
implement  a 
selective  development  focused  on  value 
propositions  for  different  areas,  such  as 
specialized  solutions  for  wine  production 
and  its  value  chain,  with  loans  for  harvest 
and haulage and leasing for barrels. 

In  order  to  preserve  a  healthy  credit 
portfolio  and  maintain  delinquency  at 
adequate levels, we strengthened our work 
on  financial  risk  indicators,  such  as  the 
RAROC,  which  measures 
risk-adjusted 
return. 
In  this  regard,  we  followed  a 
moderate policy of credit appetite  and we 
in  the  placement  of 
sought  efficiency 
capital, generating profits for becoming our 
customers’ bank of choice.

facilities for investment meet the needs of 
the  different  business  segments  and  are 
available 
face-to-face  and  digital 
channels

in 

Balance 
(millions of pesos) 

Share 

121,477 

21,468 

19,974 

10,532 

10,568 

8,767 

7,632 

6,395 

5,686 

4,401 

46.4% 

8.2% 

7.6% 

4.0% 

4.0% 

3.3% 

2.9% 

2.4% 

2.2% 

1.7% 

28 

 
  
 
 
Machinery and equipment 

Health 

Oil/gas/mining 

IT/Communications 

Other 

During the year under review we carried out 
a  more  active  management  of  the  Non-
MSMEs  portfolio,  promoting  special  loan 
facilities  in  line  with  the  segment’s  needs. 
Together  with  a  product  reengineering  to 
improved 
streamline  onboarding,  we 
discounting, 
commercial 
overdrafts and unsecured loans. 

document 

With  the  aim  of  achieving  a  100%  digital 
experience, in the fourth quarter we made 
adjustments  to  the  Supervielle  Cheques 
App:  we  optimized the  reading  of  physical 
checks,  we  added  the  Echeq  discounting 
function and we improved user experience 
regarding 
digital 
transactions  reached  77%  at  the  end  of 
December  2022,  7  points  above  the  same 
period of the previous year. 

usability. 

Thus, 

3,967 

3,939 

3,631 

3,771 

29,706 

261,914 

1.5% 

1.5% 

1.4% 

1.4% 

11.3% 

100.0% 

Foreign Trade 

During  the  reporting  period,  we  increased 
the  flow  of  operations,  reaching  record 
market  share  levels,  both  in  exports  and 
imports,  of  4.25%  and  3.82% 
in  two 
quarters of the year. 

Regarding innovations to improve customer 
management, we added the Sidom customs 
payment  button  for  exports,  a  digital  tool 
that streamlines and simplifies transactions. 

Likewise,  we  launched  the  first  edition  of 
the  “Supervielle  Exporta”  award,  aimed  at 
recognizing  export  competitiveness  of  our 
COMEX  customers  and  also  promoting 
new  markets 
internationalization 
through  the  participation  in  the  Barcelona 
Business Week (Spain). 

in 

Plan Sueldo 

Cash Management 

2022  we 

strengthened  process 
In 
automation 
through  Online  Business 
Banking (OBE). In this line, and in order to 
continue  encouraging  onboarding,  at  the 
time  of  registration  an  automatic  email  is 
sent  both  to  the  business  and  to  the 
employee,  informing  of  the  possibility  of 
managing our products from any device. 

Thus,  business  customers  enjoy  a  better 
experience  when  opening  salary  accounts, 
uploading  payrolls  and  making  payments. 
These user experience improvements led to 
a  market  share  increase  of  the  private 
sector employees registered in Plan Sueldo, 
from 2.48% in December 2021 to 2.63% in 
December 2022.   

Our  collection  and  payment  services  are 
aimed  at  funding  cross-sell  products  and 
offer  differentiated  value  propositions 
according  to  customers’  expectations  and 
needs. 

In  order  to  generate  innovative  proposals 
for our customers, in 2022 we introduced a 
supplier payment service that allows 1,000 
records to be managed in just 3 clicks, from 
the Online Business Banking (OBE) platform. 
In  addition,  we  began  the  migration  of 
collection  and  payment  services  to  the 
cloud, in partnership with AWS and IBM, to 
obtain  unlimited  processing  capacity.  We 
for  massive 
also  developed 
that 
management  of  Echeq  batches 
operated 
significantly 
quantity and volume. 

increased 

functions 

the 

29 

 
  
 
 
 
 
Regarding collection services, Cobranza Ágil 
Supervielle continues growing supported by 
a digital payment button, we have new Self-
Service  Terminals  in  our  branch  network 
and we gained capillarity thanks to a service 
agreement  with  Pago  Fácil  whereby  over 
7,000 access points were made available to 
our customers. 

Leasing 

The  Financial  and  Operational  Leasing  and 
Sale  &  Lease  Back  products  are  marketed 

 Car Segment 

Since 2022, Banco Supervielle is in charge of 
the  Car  segment,  due  to  the  merger  with 
the  IUDÚ's  consumer  finance  portfolio, 
individuals  and 
providing  services 
businesses 
in  the  retail  and  wholesale 
markets of the automotive sector. 

to 

the 

and 

business 

During the reporting year, we strengthened 
the 
commercial 
relationship  with  our  customers  (dealers), 
based  on    reciprocity  and  relationship. 
Within  this  framework,  loan  placement 
grew 300%  in  nominal terms  as  compared 
to 2021, while the number of loans placed 
grew 141%. 

through  our  commercial  officers  and  the 
Branch  Network  which  offer  specialized 
service  and  advice  to  promote  the  use  of 
this Capital Assets financing tool. With this 
model  we maintained our market position, 
reaching a 12.45% market share. 

Additionally,  we  continued  promoting 
product  transformation  to  migrate  to  a 
more  agile  and  digital 
implementation 
process,  together  with  a  more  efficient 
asset  management  and  better  access  to 
information for our customers.

partner  with 

We  entered  into  a  strategic  agreement  as 
an 
financial 
international  company  engaged 
in  the 
purchase and sale of second-hand cars. This 
agreement  accounted  for  part  of  the 
increase of car loans. 

Kavak, 

Looking  ahead  to  the  next  fiscal  year,  we 
will focus on expanding our financing offer 
through  branches  and  digital  channels, 
while  we  will  continue  building  strategic 
alliances supported by financial assistance..

Treasury and Finance 

This  segment 
implements  financial  risk 
management policies and provides liquidity 
to  Individuals  and  Business  Banking  and 
Corporate Banking. It also manages Trading 
Desk  transactions  and  credit  facilities  for 
treasury 
Banco  Supervielle,  distributes 
products,  manages  the  Capital  Market 
business  and  develops  businesses  with 
financial  and  non-financial  wholesale 
customers. 

Trading 
Desk 
Institutional Sales 

Transactions 

and 

In 2022 we maintained a significant share in 
total  institutional  deposits,  as  well  as  in 

transactions 
in  government  bonds  and 
derivatives,  both  for our  own  portfolio  as 
well  as  for  third  parties.  In  this  line,  we 
increased the placement of corporate debt 
with 
issuances 
corporate  debt 
throughout the year, as compared to 42 in 
2021. Likewise, we continued improving the 
development  of  algorithmic  trading  to 
increase the strategies applied. 

80 

Correspondent Banking 

We  maintained  relations  with 
foreign 
commercial  and  multilateral  banks  related 
to both the management of correspondent 
accounts  and  the  financing  of  Comex 

30 

 
 
operations  and 
guarantees and letters of credit.  

the  management  of 

and  agro-industrial  activities,  with  45 
operations. 

Capital Market 

We  provide  financial  advisory  services  to 
optimize  financial  resources  and  capital 
structure,  both  for  customers  of  Banco 
Supervielle and of Grupo Supervielle and its 
subsidiaries. We focus on the arrangement 
and  placement  of  Negotiable  Obligations, 
and 
structuring  of 
Syndicated  Loans, 
IPOs,  Private  Equity 
Transactions and Mergers and Acquisitions 
(M&A). 

Financial 

Trusts 

During 2022 we carried out 88 transactions 
(100%  more  than  in  2021)  for  a  total 
amount of approximately $180 billion, 70 of 
which were  Negotiable  Obligations and 18 
Financial  Trusts.  Thus,  we  consolidated  as 
one  of  the  most  active  banks  in  the  local 
market. In addition, the most active sector 
was  that  related  to  agricultural,  livestock 

On the other hand, although we continued 
supporting  large  companies  and  frequent 
issuers,  more  than  54%  of  the  Capital 
Market  issuances  were  made  by  SMEs, 
Supervielle's 
which 
commitment to this segment. 

shows 

Banco 

Banco Supervielle continued promoting the 
(Green,  Social  and 
issuance  of  GSS 
Sustainable)  Bonds. During  the  year  under 
review  we  carried  out  6  GSS  transactions, 
acting  as  dealer  of 
the  negotiable 
obligations  issued  under  the  General  CNV 
Regime, dealer of a Financial Trust, dealer of 
negotiable  obligations  issued  under  the 
SME  Unsecured  Scheme  and,  finally,  as 
arranger, dealer and Collateral Agent in the 
issuance  of  the  largest  CNV  Secured  SME 
Negotiable Obligations in the history of the 
Argentine Capital Market.

B.3.2. Consumer Finance Segment: IUDÚ Compañía Financiera 

through 

The consumer finance business was carried 
out  mainly 
IUDÚ  Compañía 
IUDÚ  Compañía  Financiera 
Financiera. 
(IUDÚ)  started  operations  in  August  2011,  
when  Grupo  Supervielle  acquired  GE 
Money,  the  financial  services  division  of 
General Electric.  The shareholders of IUDÚ 
Compañía Financiera are Banco Supervielle 
S.A. and Grupo Supervielle S.A.     

During  2021  IUDÚ  launched  new  services 
and  products  through  a  100%  digital 
onboarding 
cutting-edge 
app  with 
technology,  available  at  Google  Play  and 
App Store and enables users to easily create 
a  digital  account  with  CBU  [Standardized 
Bank Code] and have access to a virtual VISA 
debit  card,  apply  for  personal  loans  and 
credit cards, make all kinds of transactions 
through  the  mobile  phone  and  pay  with  a 
QR  code  through  the  MODO  app.  This 
proposal was expected to continue in 2022, 
offering new products. 

the  year, 

throughout 

the 
However, 
macroeconomic 
was 
increasingly  adverse,  with  inflation  at  the 
highest level in decades and loan demand at 
historic lows. 

environment 

Within  this  framework,  it  was  decided  to 
migrate the entire IUDÚ portfolio to Banco 
Supervielle 
to  generate  an  efficient 
operation  leading  to  significant  savings  in 
structural expenses, without neglecting the 
service for the consumer finance company's 
customers. The IUDU app was closed after 
migration of customers and the portfolio in 
the  fourth  quarter  of  2022,  and  IUDÚ 
customers  have  become 
then 
customers of Banco Supervielle, with access 
to  the  wide  array  of  products  and  access 
channels.  

since 

Consequently in December 2022, a merger 
agreement  was  entered  into  with  Banco 
Supervielle  S.A.  as  merging  company  and 

31 

 
 
IUDÚ Compañía Financiera S.A. and Tarjeta 
Automática  S.A.  as  merged  companies, 
effective  in  2023.  These  agreements  are 
relevant 
subject 
shareholders’  meetings  and  by  regulatory 
authorities. 

to  approval  by 

the 

Espacio Cordial de Servicios  

We  are  engaged  in  the  sale  of  goods  and 
services  related  to 
insurance,  tourism, 
health  care  services,  security  and  other 
contemplated in the bylaws of this business 
unit.  We  have  direct  service  channels 
throughout  the  country  at  the  Banco 
Supervielle Service Branches. In the Services 
category,  we  continued marketing  prepaid 

Microlending S.A.U. (Mila)  

This  company,  within  the  Car  segment, 
promotes the origination of car loans for the 
purchase of cars through greater efficiency 
and capillarity of the commercial network, 

B.3.3. Insurance Segment  

Upon closing of the reporting period, over 
192  thousand  customers  originated  by 
IUDU  were  active  customers  of  Banco 
Supervielle, with a total portfolio of $13,700 
million. 

health  services  through  telephone  and 
online  channels,  with  a  strong  strategy  in 
social media and aiming at the development 
of digital self-management products. 

During 2022, over 97,000 service plans were 
sold for over $1,423 million. 

new  financial  products  and  the  use  of 
Supervielle 
synergies  within  Grupo 
companies. 

Our  specialized  companies  seek  to  consolidate  our  Insurance  business  and  expand  product 
offering to cover all our customers’ needs. 

Supervielle Seguros S.A. 

insurance, 

We are engaged in the sale of a wide range 
of 
Life,  Home, 
including 
Protected  Technology,  Personal  Accidents, 
Broken Bones, Pets, Bicycle and Multi-Peril. 
These  products  may  be  accessed  through 
any  of  our  marketing  channels,  both  in-
includes  the 
person  and  digital,  which 
distribution  network  of  Banco  Supervielle, 
Credit  Related 
insurance,  and  more 
recently,  the  sales  channel  of  Supervielle 
Productores Asesores de Seguros. 

Since  2020  we  have  been  carrying  out  a 
digital  transformation  process  focused  on 
building capabilities in the Systems area and 
to  customer 
in 

the  areas  dedicated 

Banco 
the 

experience,  which  in  2022  included  the 
deployment  of  sale  of  Car 
Insurance 
through 
Supervielle`s  Online 
implementation  of  SAP 
Banking, 
systems, the design and implementation of 
digital sales strategies, the development of 
insights, 
projects  based  on  customer 
generation  of  support  content  for  our 
commercial team and for social media and 
a  new  identity  for  the  company.  Likewise, 
our  IT  Department  continued  developing 
the 
the  APIs 
functionalities 
the 
business in digital channels. 

implementing 
to  boost 

strategy, 

required 

32 

 
 
 
 
 
At  year-end,  we  reported  455,000  current 
policies with individual customers and more 
than 3,000 with Business customers. 

Supervielle Productores Asesores de Seguros S.A. 

large-sized 

The Company, established in 2019, aims at 
expanding  the  product  offer  to  Business 
customers  of  Grupo  Supervielle,  with  a 
focus on entrepreneurs, SMEs and medium 
offering 
and 
companies, 
products 
such  as  Occupational  Risk 
Insurance,  Fleet,  Sureties  and  All  Risk, 
among  other.  Certain  products  from  the 
Individuals  segment  are  also  marketed, 
such as Car Insurance. 

Throughout these first years an experienced 
and  skilled  team  consolidated  and  we 
acquired  the  technological  tools  that  will 
enable us to provide excellent service both 
customers. 
to 
Recently, we included a team of insurance 
experts  in  each  region,  with  the  aim  of 
advising and generating synergies to detect 
new business opportunities. 

internal  and  external 

B.3.4. Supervielle Asset Management (SAM) 

We provide mutual fund services designed 
to offer a wide variety of options in relation 
to  investment  objectives  and  risk  profiles. 
These  funds  are  placed  mainly  by  Banco 
Supervielle,  through  its  branch  network, 
Centro Integral de Inversiones (Call Center) 
and,  mainly  through  Online  Banking.  Our 
fund 
portfolio  manages  the  PREMIER 
family:  

•  1  Money  Market  fund  (Premier  Renta 

Corto Plazo en Pesos) 

•  2  Argentina  Short-Term  Fixed  Income 
Funds  in  pesos  (Premier  Renta  Plus, 
Premier Renta Fija Ahorro) 

•  6  Argentina  Fixed  Income  and  Mixed 
Income  funds  in  pesos  (Premier  Renta 
Fija  Crecimiento,  Premier  Capital, 
Premier 
Premier 
Commodities, 
Inversión,  Premier  Balanceado  and 
Premier Renta Mixta) 

•  2  Argentina  fixed  income  funds  in  US 
dollars (Premier Renta Mixta en dólares 
and Premier Performance). 

•  1 variable income fund (Premier Renta 

Variable) 

•  1 

investment  fund 

in  SME  assets 

(Premier FCI Abierto Pymes) 

•  1  Fixed  Income  Latam  fund  (Premier 

Global Dólares) 

•  1 closed fund (Adblick Ganadería). 

In December 2022, the average of managed 
funds amounted to $119,266 million, with a 
market share of 1.81%. 

Regarding  the  evolution  of  the  business 
during the year under review, although the 
volume of funds managed for our corporate 
and institutional customers recorded a drop 
in real terms, the  individual segment  grew 
both  in  number  of  customers  (+59%)  and 
managed  funds  (+24%),  reaching  a    5% 
share as regards total number of investors. 
That was driven by promotion actions and 
improvements  in  the  Online  Individuals 
Banking experience, through which 99% of 
operations were channeled as of December, 
exceeding two times the year-on-year rate. 

Regarding  our  product  portfolio,  at  year-
end we launched Inversión Rápida, a simple 
and  agile  way  to  invest  and  redeem  the 
funds  invested  in  the  FCI  Premier  Renta 
Corto  Plazo,  with  only  2  clicks.  Said  funds 
are  immediately  credited  any  time  during 

33 

 
 
 
 
 
 
business  days.  We  are  the  first  bank  to 
provide  this  solution,  which  we  intend  to 
expand 24x7. 

In  2023  we  will  continue 
customer  experience, 

improving 
including  greater 

B.3.5. IOL invertironline  

Our  specialized  online  trading  platform 
seeks  to  become  the  most  valued  and 
its  agile,  transparent  and 
chosen  for 
innovative development. 

In 2022 we focused on the  challenges  and 
opportunities of our business at local level. 
We  adapted our  platform to  improve  user 
experience and we presented new products 
that  are  much  simpler  and  easier  to 
operate, such as the one-click sale of Mep 
Dollar, which was implemented in addition 
to  the  one-click  purchase  created  in 2021, 
and the Portafolio Simple offer of CEDEARs 
packages  created  by  market  professionals 
that may be acquired in a few steps. We also 
launched our Mobile App, which is already 
installed on +77k devices and has a 4.4-star 
rating  in  the  store.  During  the  reporting 
period, an average of 8,000 accounts were 
opened per month, totaling 117,000 active 
customers 
authorized 
accounts at year-end. 

417,000 

and 

IOL Academy (Portal Integral de Inversiones 
S.A.U.) 

B.3.6. Bolsillo Digital 

With the aim of cooperating with the cash 
use  reduction  and  promoting  financial 
inclusion of merchants, professionals, SMEs 
and  entrepreneurs,  Banco  Supervielle 
created  Bolsillo  Digital,  a  fintech  that 
operates under the brand "Boldi" which, in 
2022  provided  services  focused  on  the 
“Payment Methods Aggregator" business. 

However, the changes in the  fintech sector 
and  the  lack  of  scale  of  the  business 
prompted  a  change  in  the  multiple  digital 

time flexibility and training on investments 
in the Argentine capital market. 

With the courses we offer at the academy, 
we  aim  at  an  increasingly  personalized 
learning  and  provide  support  in  discussion 
fora and seminars. Likewise, we participate 
in 
initiatives  aimed  at  strengthening 
financial education of high school students 
in the country. 

the 

Among 
year  achievements,  we 
improved  the  Python  aplicado  a  finanzas, 
Bitcoin and Cryptocurrency I, II, III courses, 
with emphasis on student support, and we 
reduced the average completion time from 
90.2  to  42.3  days.  In  addition,  within  the 
framework of our commercial strategy, we 
significantly increased sales with Hot  Sales 
and  Black  Friday  deals  and  we  focused  on 
the 
offer  diversification  by 
membership 
provides 
unlimited  access  to  more  than  90%  of  the 
courses.  Furthermore,  we  participated  in 
training 
educational 
establishments to raise financial awareness 
in teenagers 14 to 16 years old.   

launching 
that 

program 

sessions 

at 

attacker  strategy  within  the  Supervielle 
ecosystem.  Within  this  framework,  at  the 
beginning  of  2023  we  entered  into  an 
agreement  with  UALÁ  Bis  for  referral  of 
Boldi  users  so  that  they  can  continue  to 
benefit from the contracted service through 
the  Mpos  readers  acquired.  Once  this 
agreement was implemented, the Boldi App 
as  a  digital  attacker  in  the  aggregator 
segment ceased operating. 

. 

34 

 
 
 
 
 
B.3.7. Supervielle Agente de Negociación S.A.U. 

customers. 
In  2023  we  will  continue 
developing our business customer portfolio 
in synergy with the companies that make up 
Grupo Supervielle. 

During  the  year  under  review,  we  focused 
on  providing  brokerage  services  to  third 
parties,  with  emphasis  on  private  debt 
products,  participating  as  dealer  of 
negotiable  obligations  and  developing  the 
Pagaré  Bursátil  product  for  institutional 

B.3.8. Other Companies 

Sofital 

Sofital is mainly a holding company.  

B.4. Human Resources Management and Organizational Development  
Grupo Supervielle is an ecosystem formed by businesses and business units with a total 
3,814 employees with diversity at its core. All subsidiaries work in synergy searching for 
talent opportunities among the different companies. 

Business Unit 

HeadCount 

Women 

Men 

Banco Supervielle 

3,334 

1,638 

IUDÚ Compañía Financiera y 
Tarjeta Automatica 

Espacio Cordial de Servicios 

IOL invertironline 

Mila Micro Lending Argentina 

Supervielle Asset 
Management 
Supervielle Broker de 
Serguros 

Supervielle Seguros 

Other 

Total  

33 

100 

132 

38 

11 

25 

135 

6 

13 

61 

49 

13 

3 

13 

71 

2 

3,814 

1,863 

49% 

39% 

61% 

37% 

34% 

27% 

52% 

53% 

33% 

49% 

1,696 

20 

39 

83 

25 

8 

12 

64 

4 

1,951 

51% 

61% 

39% 

63% 

66% 

73% 

48% 

47% 

67% 

51% 

At Grupo Supervielle we give priority to the 
development  of  the  people  who  make  up 
our teams, as a key driver to accompany the 

cultural transformation of the organization. 
As part of our ESG strategy, we promote a 
diverse  and  inclusive  work  culture  that 

35 

 
 
 
 
 
 
 
 
and 

each 

individual 

their 
values 
contribution, without discrimination of any 
kind  and  with  full  respect  for  current 
legislation  and  human  rights.  In  line  with 
our Sustainability Policy, we promote: 

•  Working  conditions  that  comply  with 

applicable laws and regulations. 

•  Respect for diversity and prohibition of 
employment discrimination for reasons 
of  gender,  race,  age,  ethnic  origin, 
religion,  nationality,  disability  or  any 
other cause. 

•  Equal  opportunities 

gender-
balanced  teams  in  all  functions  and 
responsibilities. 

and 

•  Policies  and  practices 
remuneration,  working 

for  hiring, 
conditions, 

Banco Supervielle 

Talent Attraction and Retention 

In  2022  we  continued  promoting  our 
Employer Branding strategy, with the aim of 
into  Grupo 
incorporating  more  talent 
Supervielle.  We  also  developed  a  set  of 
initiatives  to  promote  the  professional 
growth  of  our  teams,  focused  on  the 
development  of  new  skills  and  promoting 
innovation  as  a  hallmark  of  our  work 
culture. 

We continued giving priority to our teams: 
in 2022 we covered 70 searches internally, 
generating  opportunities  to 
learn  and 
develop new skills. 

Employer Branding 

level  grew 

LinkedIn continues to be the main platform 
for  promoting  our  employer  brand.  Our 
loyalty 
from  8%  to  11%, 
exceeding  our  initial  goal  of  10%,  and  we 
ranked  fourth  among  banks  in  terms  of 
loyalty  on  LinkedIn,  boosting  our  value 
proposition  focused  on  transformation, 
closeness and community. 

Critical 
Transformation  

Talent 

to 

Accompany 

training, promotion and termination of 
employment  based  solely  on 
job 
requirements,  without  discrimination 
of any kind. 

•  Access  to  training  and  professional 
development opportunities to increase 
employability, in an equitable and non-
discriminatory manner. 

•  Respect  for  human  and  labor  rights, 
including  freedom  of  association  and 
collective bargaining. 

•  Work  environment  that  complies  with 

• 

health and safety laws. 
 Protection of privacy and personal data 
of our employees. 

•  Corporate volunteering development. 

At Banco Supervielle we are undergoing our 
third digital transformation wave, within  a 
culture framework in which  the  customer 
continues  to  be  at  the  center  of  all  our 
decisions.  We  aim  for  a 
  horizontal 
organizational 
structures  model,  with 
interdisciplinary  teams  focused  on  agile 
methodologies  and    adding  value  to  each 
interaction. 

To  that  end,  in  2022  we  optimized  our 
search and recruitment processes to cover 
key positions: 

•  61%  of  the  new  hires  were  digital 
information  technology 

profiles  and 
experts. 

•  we  reduced  the  time  of  our  external 
searches, without affecting quality. 
•  we  completed  our  value  proposition 
with  benefits  to  accompany  remote 
studies and work. 

Pulse Survey 

At  Banco  Supervielle  we 
continued 
measuring our pulse. In 2022, in addition to 
Leadership  and  Wellness,  we  added 
Engagement to our internal survey, so as to 
better understand the level of identification 

36 

 
 
 
 
of our teams with the organization and thus 
design  new  action  plans  focused on  talent 
retention. 

Throughout  the  year  we  carried  out  three 
listening sessions. To measure Engagement 
we  asked  those  who  participated  in  the 

survey to rate some statements such as: "I 
want 
to  continue  working  at  Banco 
Supervielle"; “I would recommend a friend 
to work at Supervielle”; “I am proud to work 
at  Banco  Supervielle”;  "My  motivation  for 
working  at  Supervielle  leads  me  to  give 
more than what is expected of me." 

April 

August 

December 

Engagement: 85.9 

Engagement: 86.8 (+0.9) 

Engagement: 88.9 (+2) 

Leadership: 84.2% (+0.9) 

Leadership: 86.1% (+1.9) 

Leadership: 86.8 (+0.6) 

Wellness: 79% (-0.8) 

Wellness: 81% (+2) 

Wellness: 82.9 (+1.9) 

New Hires and Terminations  

As part of the company's strategy, in 2022 
internal 
we  continued  deepening  our 
transformation process towards a new work 
model  capable  of  empowering  teams  and 
while 
streamlining 
operating 
increasingly  adverse 
in  an 
macroeconomic environment.  

decision-making, 

factors 
internal  and  external 
These 
prompted a resizing of the business, which 
included  the  transfer  of  customers  and 
back-office from IUDÚ to Banco Supervielle. 
During the year, the transfer took place  of 
our 
the 
government  of  the  Province  of  San  Luis, 
which impact on our staff structure. 

financial  agent  business 

for 

Training 

learning 

Ongoing 
for  our 
transformation process; we give priority to 
the updating of training plans . 

key 

is 

Virtual Campus 

In  2022  we  updated  and  organized  the 
contents of our Virtual Campus, which has 
become  a  powerful  training  tool  for  all 
Banco Supervielle employees. 

to 

redesign 

internal 
We  began 
processes  related  to  the  requests  for 
training  and  consolidated  the  campus 

the 

reporting  system  so  as  to  strengthen  the 
Academies  offer,  as  part  of  our  third 
transformation wave, and thus accompany 
each area of the organization in the process: 

•  We  launched  the  first  level  of  our 
academies  related  to  strategic  skills: 
customer  centric  experience,  digital 
marketing, 
technology 
information 
architecture, cybersecurity, agility, data 
and advanced analytics. 
the 
developed 

•  We 

track 

“Soy 
Supervielle”,  to  align  all  the  proposals 
for  behavioral  skills 
for  each  of 
Supervielle’s  competencies.  We  also 
designed some additional training, such 
"Mentalidad  de  Crecimiento” 
as 
y 
[Growth  Mindset], 
and 
Productividad” 
Productivity], 
con 
resultados" [Conversations with results] 
and "Cómo lograr acuerdos en equipo” 
[How  to  achieve  agreements  as  a 
team"], among other. 

[Wellness 
"Conversaciones 

"Bienestar 

•  We 

included  technical  content  for 
technology  profiles  and  platforms  for 
training behavioral skills. 

Development 
Management  

and 

Performance 

At Banco  Supervielle we  are committed to 
developing the potential of our people and 
to rewarding their efforts . 

37 

 
 
 
Banco Supervielle’s Performance Model 

the  organizational 

For 
transformation 
started some years ago to be successful we 
must  embrace  new  behaviors  and  actions 
that  empower  more  and  better  leaders. 
Therefore, we continued implementing our 
Performance  Model,  which  has  two  main 
elements: the "what", related with the goals 
for  people  and  teams,  and  the  "how", 
focused  on  skills  related  to  Supervielle 
competencies  required  to  achieve  said 
goals.  Likewise,  the  model  also  includes 
360° 
receive 
performance  feedback  of  all  employees  in 
the organization, throughout the year, with 
a view to creating action plans in line with 
our strategic pillars. 

to  give  and 

feedback 

We  continued  stressing  the  importance  of 
having clear goals.  

In  2022,  we  had  a  92%  level  of  goal 
achievement, a 6% increase as compared to 
2021.  

Conversations  were  organized  between 
leaders  and  employees  and  among  teams. 
In the first instance, 69% of the staff made 
comments 
in  the  tool  regarding  the 
conversations  held  on  competencies,  and 
74% did so in the second instance. 

A total of 2,279 feedbacks were delivered, 
352  requested,  283  only  senders  and  755 
only receivers. In addition, we organized the 
feedback week (from July 11 to 17), with the 
support  of  a  communication  campaign, 
receiving  in  7  days  the  same  number  of 
feedbacks as those received in one month. 

New Leadership Model  

In  order  to  continue  strengthening  our 
performance,  in  2022  we  introduced  “Soy 
Líder  Supervielle”,  a  model  that  looks  for 
transformational,  humane, 
inspirational, 
and  developmental  leaders.  The  model  is 
based  on  3  key  pillars,  People  Leadership, 
Business Leadership and Self-Leadership, in 
order to promote the development of skills 
that enhance through practice the expected 

behaviors, not only of all leaders, but also of 
each  person.  To  present  the  model  we 
conducted a live show with Eduardo Braun, 
Board Member of Grupo Supervielle, called 
"Empodero  mi  Equipo"  [I  empower  my 
team]  and  we  launched  a  new  training  on 
the virtual campus for all the staff. 

Diversity and Equal Opportunities  

In  2021  we  formed  a  multidisciplinary 
Diversity,  Equity  and  Inclusion  (DEI)  team 
with the aim of raising awareness on these 
issues.  With  this  vision,  in  the  year  under 
review  we  began 
the 
employee  training  plan  with  a  focus  on 
leaders: 

implement 

to 

•  100  senior  executives  were  trained  in 

Inclusive Leadership. 

•  100%  of  the  Human  Resources  team 
received  comprehensive  training 
in 
Diversity,  Equity  and  Inclusion,  so  that 
they were prepared to disseminate the 
topic in their daily work. 

•  1  workshop  was  held  with 

the 
Communication  areas  to  introduce  a 
diversity perspective in contents. 
•  Various  meetings  were  held  with  the 
Recruitment areas of Grupo Supervielle 
introduce  a  diversity 
companies  to 
perspective  in  the  internal  search  and 
promotion process. 

Likewise, we continued participating in the 
gender  commissions  of  ADEBA  and  the 
Sustainable Finance Protocol. 

In 2023 we will focus on specific actions for 
the  four  defined  pillars  (Gender  Equity, 
Disability,  Psychological  Safety  and  Equal 
Opportunities),  such  as  the  mentoring 
program  for  women  or  the  new  internal 
search process, among other. 

Benefits 

We  have  a  wide  range  of  benefits  that 
contribute  to  the  health,  wellness  and 
economy of the people who work at Grupo 
Supervielle  and  their  families,  in  all  the 
regions where we carry out our activities. 

38 

 
We Take Care of our Health 

Our employees have access to a corporate 
health  plan  and  emergency  medical 
coverage. Likewise, during the period under 
review, we continued implementing various 
actions  related  to  health,  such  as  the  flu 
vaccination  campaign,  online  medical 
consultation,  workshops  on  stretching, 
mindfulness,  healthy  cooking  and  talks 
delivered  by  specialists  on  topics  such  as 
breast cancer prevention, among other. 

We Support our Families 

Childbirth  allowance,  baby  layette,  and 
lactation  rooms  are  available  for  all  our 
employees, as well as the delivery of school 
kits 
for  school-aged  children  of  our 
employees. 

the  year  under 

During 
review,  we 
implemented a special benefit:  a day off on  
our employees' children’s birthday (up to 12 
years of age) and to attend the graduation 
from university or similar of our employees 
and their children. 

Parental Leave and Family Projects 

In order to accompany our employees in the 
lives,  our 
important  moments  of  their 
employees  are  entitled  to  parental  leave, 
that may be extended for a longer period. 

At  Banco  Supervielle  we  offer  leaves  for 
family projects, we extended the adoption 
leave and improved the extended parental 
leave. 

We Promote our Wellness 

In furtherance of  our employee´s wellness, 
we  continued  promoting  team  sports,  in 
addition  to  the  Gympass  benefit  and 
discounts in gyms and sports clubs. We also 
have benefits that provide a better work-life 
balance, such as the birthday day off. 

In  2022,  Banco  Supervielle  implemented  a 
number  of  benefits  that  provide  flexibility 
to work hours, such as remote working from 
anywhere in the world for a month, or the 
flex scheme after the return from vacations 

with  shorter  work  hours.  In  addition,  we 
launched  a  new  vacation  policy  with  a 
minimum  of  15  business  days,  weekends 
and  holidays  excluded,  at  any  time  of  the 
year. At IOL, Supervielle Seguros and Broker 
de Seguros our employees have one Friday 
off per month. 

We strengthen our Economy 

Our  employees  enjoy  benefits  that  help 
strengthen  their  financial  management, 
such  as  Black  and  Signature  credit  cards, 
discounts  in  safe  deposit  boxes,  special 
rates for personal loans, the best prices for 
at 
insurance 
www.invertironline.com. 

account 

free 

and 

a 

Discounts 

We have agreements with certain brands so 
that  employees  can  enjoy  significant 
discounts on groceries, technology, hotels, 
online newspapers, and entertainment. Our 
employees also have discounts in different 
educational  establishments,  and  people 
who  work  at  IOL  can  also  take  English  or 
Portuguese  group  classes  free  of  charge, 
benefit  from  special  prices  in  courses  for 
training and professional development, and 
access to the IOL Academy Campus for free. 

Talks and Training on Finance 

We organized meetings where leaders from 
specialized  areas  trained  employees,  from 
new hires to leaders in charge of teams, to 
provide  financial  guidance  and  contribute 
to  strengthening  their  personal  finances. 
Among  them,  we  highlight  the  training  on 
staff and payroll management for managers 
and middle managers (351 participants) and 
paycheck information for new hires. 

Remuneration 

We constantly review the salary structure in 
order  to  reward  performance  and  retain 
talent.  In  this  review  we  always  consider 
labor market trends so as to  maintain our 
competitiveness  and  we  take  business 
Stakeholders 
account. 
needs 

into 

39 

 
(employees and unions) do not participate 
in the salary adjustment process. 

Our  companies 
to  collective 
bargaining agreements establish equal base 
salaries both for men and women. 

subject 

In  particular,  at  Banco  Supervielle  we 
conduct  two  salary  reviews  per  year 
(compensation  window)  to  analyze  and 
job  promotions  and  salary 
determine 
In 
adjustments  for  the  entire  payroll. 
addition,  throughout  the  year  we  carried 
out 
salary 
competitiveness of critical digital positions, 
in order to proactively define  updates and 
guarantee retention of key talent. 

several  analyses  of 

the 

Internal Comunications and Events 

During  2022  we  maintained  our  internal 
communications 
to 
Workplace,  our  main  meeting  and 
information channel. 

thanks 

active 

Eikon Awards 

Within the framework of the 25th edition of 
the Eikon Awards, that recognize excellence 
in institutional communication in Argentina, 
we  received  awards  in  two  categories: 
Internal communication, with our “Talento 
Supervielle”  program,  and 
Influencers 
campaign,  with  our  “Mujer  Financiera” 
cycle. 

Podcasts que transforman 

With  our  internal  program  "Podcasts  que 
inspiring 
transforman"  we 
experiences  of  our  people:  their  vision  on 
leadership, team empowerment and other 
stories. 

shared 

OOPS! 

We  continued  to  promote  the  culture  of 
learning through trial and error. In 2022 we 
held  the  fourth  edition  of  "OOPS!"  with 
presentations  by  people 
the 
organization and special guests. 

from 

LinkedIn record 

We continued to grow in  social media. This 
year  we  hit  the  milestone  of  200,000 
followers on LinkedIn. 

Mujer Financiera 

For the second year in a row, we presented 
"Mujer  Financiera"  to  generate  value 
content on financial inclusion. 

Talento Supervielle  

In 2022 we carried out a new edition of our 
three 
Talento  Supervielle  show,  with 
categories:  multi-talent, 
and 
singing 
dancing. Those who participated did so on 
behalf  and  for  the  benefit  of  three  NGOs: 
Fundación  Anpuy,  Amigos  de  la  Patagonia 
and Casa Rafael 

Prode Supervielle 

Last  year  Argentina  won  the  World  Cup 
again. At Supervielle we joined the passion 
for  soccer  and  organized  our  own  betting, 
and the winners received several prizes. 

Influencers 

to 

We  continued  promoting  our  influencers 
program, 
democratize 
created 
teams 
communication  and  make  our 
protagonists. We provided participants with 
different training, material and consultation 
channels  through  the  Virtual  Campus  and 
Workplace. 
In  addition,  we  organized 
events  every  six  months  with  the  aim  of 
reviewing  good  practices  and  thinking 
about future actions. 

Today  we  have  more  than  300  influencers 
distributed as follows: 

•  Central 

these 

areas: 

Interested 

in 
communication, 
influencers 
generate content and news about non-
commercial areas, such as Technology, 
Products,  Marketing,  Risks,  Audit, 
Human Resources. 

•  Service branches: Chosen together with 
the  managers  of  each  branch,  these 
influencers promote actions such as the 
use of communication channels and are 

40 

 
 
referents 
development tools. 

in  terms  of 

learning  and 

•  Divisions:  They  guide  and  coordinate 
influencers  of  each  division, 
the 
"cascade" 
a 
according 
communication  model 
that  allows 
relevant  information  to  be  adequately 
transmitted to all the people that make 
up the branch network. 

to 

Volunteering 

Our  volunteering  programs  are  based  on 
four  pillars:  Education,  Childhood,  Senior 

IOL invertironline 

Citizens  and  Environment.  The  aim  is  to 
strengthen  the  social  commitment  of  our 
teams  and  have  a  positive  impact  on  the 
communities  in  which  we  operate,  with  a 
long-term vision. 

Likewise, we have in place the "Capitanes" 
from  our 
program,  where  volunteers 
organization can propose and develop their 
own  community  projects  together  with 
NGOs. 

During  2022  the  IOL’s  People  Department 
implelemted  certain  benefits,  such  as 
“Licencias Mapadres” [Parental Leave] and 
“IOLERFLEX”, with a view to improving work 
life balance.  

Besides,  as this  is a  first  remote  company, 
some  communication  platforms  were 
implemented, such as Workplace, aimed at 
consolidating work teams and maintaining a 
fluid communication.  

B.5. Sustainability 
Grupo  Supervielle's  sustainability  strategy 
guides our decisions that have an impact on 
the economy, the environment and people 
through  three  main  lines  of  action  and 
specific 
their 
integration with the business model.  

objectives 

aimed 

at 

approved 

Supervielle 

In December 2022 the Board of Directors of 
Grupo 
the 
Sustainability  Policy  that  establishes  basic 
principles 
general 
framework for sustainable management of 
all our subsidiaries. Within this framework, 
we continued working to meet ESG goals for 
2022, 2023 and 2024. 

provides 

and 

a 

In the environmental pillar, we reduced  our 
carbon  footprint  by  29%  compared  to  the 
previous period and increased the number 

companies  evaluated  under 
of 
Environmental and Social Risk Policy.  

the 

In  the  social  pillar,  we  provided  financial 
training  sessions  to  6,600  people  and  we 
internally  trained  100  senior  executives 
under  the  Diversity,  Equity  and  Inclusion 
(DEI) awareness plan.  

Finally,  in  the  corporate  governance  pillar, 
we  remained  in  the  BYMA  Sustainability 
Index for the fifth consecutive year. 

During the reporting period we once again 
issued  GSS  (Green,  Social and  Sustainable) 
Bonds  as  we  undertook  6  transactions 
acting  as  dealer,  arranger  and  collateral 
agent  of  negotiable  obligations  and  a 
financial trust. 

41 

 
 
 
 
 
 
 
 
C. BOARD OF DIRECTORS, STRUCTURE AND INTERNAL CONTROL 

Board of Directors 

The Board’s responsibility is to promote and review the general business and risk policies and 
strategies and to control that measures are taken at management level to identify, monitor and 
mitigate the assumed risks. The Board’s duty is to manage Grupo Supervielle businesses and 
approve general policies and strategies. 

The Board of Grupo Supervielle is made up of three to nine directors. The Shareholders' Meeting 
may also appoint the same number or less of alternate Directors. 

At present, the Board of Directors is made up of seven members, and there are no alternate 
directors.  

Chairman 

Julio Patricio Supervielle 

1st. Vice-chairman 

Emérico Alejandro Stengel 

2nd. Vice-chairman 

Atilio María Dell’Oro Maini 

Directors 

Eduardo Pablo Braun 

Laurence Nicole Mengin de Loyer  

José María Orlando  

Hugo Enrique Santiago Basso 

Eduardo  Pablo  Braun  and  José  María  Orlando  are  “independent”  directors  pursuant  to  the 
provisions  established  by  the  Rules  of  the  Argentine  Securities  and  Exchange  Commission. 
Laurence Mengin de Loyer is a Non-Independent Director pursuant to the CNV Rules while she 
is an Independent Director pursuant to Rule 10A-3 of the Exchange Act. 

The  Board  of  Directors  carries  out  yearly  performance  self-assessments  in  line  with  the 
guidelines  and  criteria  of  the  Nominations  and  Remuneration  Committee  and  the  Ethics, 
Compliance & Corporate Governance  Committee.  

The report corresponding to the 2022 self-assessment was submitted to the Nominations and 
Remuneration Committee for consideration, and included information regarding the Board of 
Directors’  structure,  culture,  information  and  resources,  processes  and  dynamics  and  a  self-
assessment of each director on their performance in the Board and in the committee of which 
they are members.  

Statutory Audit Committee 

The Statutory Audit Committee is in charge of supervising and monitoring that the company’s 
management of Grupo Supervielle S.A. is carried out according to law.  

42 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Statutory auditors are appointed by the Ordinary Shareholders' Meeting for a term of one year 
and  may  be  re-elected.  Alternate  statutory  auditors  take  office  in  case  of  temporary  or 
permanent absence of statutory auditors. 

As of this date, the Statutory Audit Committee is made up as follows: 

Statutory Auditors 

Enrique José Barreiro 

Carlos Alfredo Ojeda 

María Valeria Del Bono Lonardi 

Alternate Statutory Auditors 

Carlos Enrique Lose 

Roberto Aníbal Boggiano 

Jorge Antonio Bermúdez 

Corporate Governance 

stringent 

standards  of 

The  Corporate  Governance  Code  adopted 
by  Grupo  Supervielle  seeks  to  reflect  the 
best corporate governance practices based 
complete 
on 
information,  efficiency,  control,  ethics, 
investor  protection,  equal  treatment  of 
investors and corporate transparency, so as 
to create and preserve value for the entity, 
its shareholders, customers, employees and 
the general public. 

The Corporate Governance Code adheres to 
the guidelines of the Rules of the Argentine 
Securities  and  Exchange  Commission  (CNV 
Rules).  

Grupo Supervielle has also adopted a Code 
of  Ethics 
the  main 
that  establishes 
guidelines of professional performance and 
moral conduct for all employees within the 
Company  and  in  their  relationship  with 
suppliers and other stakeholders. 

Rights of Minority Shareholders 

For  Grupo  Supervielle,  it  is  important  that 
minority  shareholders  have  an  active 
participation 
Shareholders’ 
Meetings. Grupo Supervielle’s commitment 
is  to  ensure  that  minority  shareholders 

their 

at 

on 

exercise their rights. Therefore, there are no 
restrictions 
their 
whatsoever 
participation  at  Shareholders’  Meetings. 
introduce 
The  Board  of  Directors  may 
voting  recommendations  and/or  notify 
shareholders  of  any  motion  proposed  for 
consideration at the Shareholders’ Meeting. 

and 

(OECD), 

Securities 

In  order  to  strengthen  our  corporate 
governance  practices,  during  2022  we 
reviewed  the  recommendations  issued  by 
the Organization for Economic Cooperation 
and  Development 
the  Basel 
Committee  on  Banking  Supervision,  the 
International Finance Corporation (IFC) , the 
Argentine 
Exchange 
Commission (CNV) and the Central Bank of 
Argentina  (BCRA)  to  assess  their  level  of 
implementation  at  Banco  Supervielle.  The 
analysis  yielded  a  satisfactory  result,  since 
around 97% of the recommendations issued 
been 
by 
implemented in the Company. Likewise, the 
Ethics, 
Corporate 
Governance  Committee  proposed  actions 
to  follow  regarding  the  recommendations 
that are not currently implemented. 

organizations 

Compliance 

have 

said 

and 

43 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
C.1. Board Committees  

C.1.1. Audit Committee 

The  audit  committee  has  no  executive 
duties  and  acts  pursuant  to  the  provisions 
of  the  by-laws,  the  Internal  Rules  and  the 
applicable  laws,  in  particular  the  Capital 
Markets  Law,  the  Rules  of  the  Argentine 
Securities  and  Exchange  Commission,  the 
rules  of  the  U.S.  Securities  and  Exchange 
Commission,  the  governance  standards  of 
the  New  York  Stock  Exchange, 
the 
resolutions  of  the  Superintendence  of 
Insurance,  the  standards  of  Bolsas  y 
Mercados  Argentinos  S.A.,  the  Minimum 
Internal Control Rules of the Central Bank of 
Argentina  and  the  resolutions  of  the 
Financial  Information  Unit,  among  other 
control agencies. 

is 

The  Audit  Committee 
in  charge  of 
assisting  the  Board  in  the  supervision  of 
financial  statements  and  the  control  of 
compliance  with  the  policies,  processes, 
procedures  and  rules  set  forth  by  Grupo 
Supervielle S.A. and its subsidiaries. 

The  Audit  Committee  is  made  up  of  three 
directors,  two  of  which  are  independent 
directors  pursuant  to  the  criteria  of  the 
Argentine 
Exchange 
Commission. 

Securities 

and 

C.1.2. Anti-Money Laundering and Terrorist Financing Committee (AML and TF)  

and 
in 

Terrorist 
of 

Grupo  Supervielle  has  an  Anti-Money 
Financing 
Laundering 
Committee 
verifying 
charge 
compliance  with  current  regulations  on 
anti-money 
terrorist 
financing  applicable  directly  and  at 
level,  to  ensure  that  Grupo 
subsidiary 
Supervielle  and  its  subsidiaries  have  an 
adequate compliance level in line with the 
best practices in that matter. 

laundering 

and 

The  Anti-Money  Laundering  and  Terrorist 
Financing  Committee  is  made  up  of  two 
directors  (one  of  whom  is  the  Compliance 
Officer  with  UIF  and    Chairman  of  the 
Committee  and  the  other  is  the  alternate 
compliance  officer)  and  the  Chief  of 
Prevention  of  Money  Laundering  and 
Terrorist Financing area. 

C.1.3. Risk Management Committee   

The  Risk  Management  Committee  is  in 
charge of dealing at institutional level with 
strategies  and  policies  applicable  to  the 
management  of  credit,  market,  interest 
rate,  liquidity,  operational  and  any  other 
risks that may affect Grupo Supervielle and 
its  subsidiaries  and  of  submitting  to  the 
Board  of  Directors,  for  approval,  the 
strategy  and  policy  documents  on  risk 

management.  Besides,  it  is  in  charge  of 
defining  the  risk  appetite  and  tolerance 
levels of Grupo Supervielle at consolidated 
level and of approving  and monitoring  the 
threshold  and 
limit  structure  for  risk 
management.  It  must  also  evaluate  the 
capital adequacy ratio, analyzing the Annual 
Capital  Self-Assessment  Report  (IAC),  and 
define  the  policy  and  methodological 

44 

 
 
  
 
 
 
framework for stress tests as part of the risk 
management of Grupo Supervielle.  

The Risk Management Committee  is made 
up  of  at  least  two  directors,  the  CEO,  the 
CFO and the CRO.  

C.1.4. Ethics, Compliance & Corporate Governance Committee  

The  Ethics,  Compliance  &  Corporate 
Governance Committee is a body of Grupo 
Supervielle, the decisions of which are also 
applicable  to  all  its  subsidiaries,  and  is  in 
charge of assisting the Board of Directors in 
the  adoption  of 
the  best  corporate 
governance  practices  to  maximize  the 
growth capacity of Grupo Supervielle and its 
value 
to 
subsidiaries 

prevent 

and 

destruction. It is also in charge of assisting 
the Board of Directors in the supervision of 
the ethics & compliance program.   

It is made up of at least two directors, the 
Chief Compliance Officer, the Chief of Legal 
Affairs  and  AML,  the  CRO,  the  Head  of 
Internal  Audit  and  the  Head  of  Corporate 
Affairs.  

C.1.5. Nominations and Remuneration Committee 

The  Nominations 
and  Remuneration 
Committee is a body of Grupo Supervielle, 
the decisions of which are also applicable to 
all  its  subsidiaries,  and  is  in  charge  of 
assisting  the  Board of  Directors  in matters 
related to the appointment of Directors and 
senior  management  and  succession  plans; 
compensation  policies 
the  Board 
members  and  senior  management  and 
in  human 
in  general,  and 
employees 

for 

C.1.6. Disclosure Committee 

The  Disclosure  Committee  is  a  body  of 
Grupo  Supervielle,  the  decisions  of  which 
are also applicable to all its subsidiaries, in 
charge  of  ensuring  the  timeliness,  quality 
relevant 
and 
information  of  Grupo  Supervielle  S.A.  and 
its  subsidiaries  that  must  be  disclosed  to 
holders  of  company  securities  and  the 
markets where those securities are listed.  

transparency 

the 

of 

training 

resources, 
and  performance 
assessment policies (including bonuses and 
variable compensation). 

This Committee is made up of at least three 
non-executive  directors.  The  chairman  of 
the  Committee  must  be  an  independent 
director  pursuant  to  the  criteria  of  the 
Exchange 
Argentine 
Committee. 

Securities 

and 

It is made up of at least three  directors of 
Grupo  Supervielle  (including  the  Chairman 
of the Audit Committee), the CEO, the CFO, 
the Investor Relations Officer,  the Chief of 
Legal Affairs and AML, the Head of Internal 
Audit and the company’s accountant.

C.1.7. Cybersecurity Committee 

The  Cybersecurity  Committee’s  main 
objective  is  to  assess  and  implement  the 
policies  proposed  as  regards  information 

security  and,  in  particular,  cybersecurity, 
including the definitions of risk appetite and 
information  security  risk  map.  In  addition, 

45 

 
 
 
 
 
the  Cybersecurity  Committee  must  see  to 
the  compliance  of  such  policies,  including 
the  contingency  plan  for  cybersecurity 
events.  

the CEO of Banco Supervielle, the  Head of 
Technology  and 
the  CIOs  of  Grupo 
Supervielle’s  companies,  the  CRO  and  the 
CISOs of Grupo Supervielle’s companies.  

The Cybersecurity Committee is made up of 
two directors, the CEO of Grupo Supervielle, 

C.1.8. Committee for the Analysis of Operations with Related Parties  

The  Committee 
the  Analysis  of 
for 
Operations with Related Parties is a body of 
Grupo  Supervielle  with  consultation  and 
supervision powers in charge of monitoring 
that transactions among affiliates are in line 
with the Related Parties Transactions Policy 
and  sees  that  they  are  carried  out  in  a 
transparent  way  and  pursuant  to  the 
provisions of applicable regulations.  

It is made up of at least one director (which 
must  be  the  Chairman  of  the  Ethics, 
Compliance  and  Corporate  Governance 
Committee),  the  CEO,  the  CEO  of  the 
affiliate  involved  in  the  transaction,  the 
Chief of Legal Affairs, the Chief Compliance 
Officer,  the  CRO  and  the  Chief  Financial 
Officer.   

C.2. Compensation Policy for the Board of Directors and Senior 
Management  

for 

The members of the Board of Directors and 
of the Statutory Audit Committee receive a 
compensation 
their  performance 
pursuant to the provisions of the Argentine 
Companies  Law  and  the  rules  of  the 
Argentine 
Exchange 
Commission.  

Securities 

and 

The 
total  compensation  of  Directors 
determined  or  approved  by  the  Ordinary 
Shareholders’  Meeting pursuant to Section 
234  of  the  Argentine  Companies  Law, 
cannot exceed the limits established by the 
CNV  and  by  Section  261  of  the  Argentine 
Companies Law.  

If  the  performance  by  any  Director  of 
technical  and  administrative  tasks  justifies 
payment of compensation in excess of the 
amounts  established  by  the  CNV,  said 
payments  may  only  be  made  if  they  are 
expressly  agreed  by  the  Shareholders’ 
Meeting, to which end the matter must be 
included  in  the  agenda  of  the  Ordinary 
Shareholders’  Meeting. 

to 
total  of  compensations  paid 
The 
Directors  of  Grupo  Supervielle,  paid,  or 
accrued for by Grupo Supervielle S.A. or its 
subsidiaries, 
to 
$668,566,606.52. 

amounted 

in  2022 

Policies and process to determine the  compensation of the Board of Directors and 
Senior Management

and  Remuneration 
The  Nominations 
Committee  is  in  charge  of  approving  all 
incentive systems and of determining fixed 

compensation  policies  and  performance 
assessment 
Senior 
Management  and  other  members  of  the 

systems 

the 

for 

46 

 
  
 
 
 
 
staff, excluding the members  of the Board 
of Directors. The most relevant features of 
the system are: 

•  Design 

and 

structure 

of 
remunerations.  We  seek  to  strike  an 
adequate  balance  between  obtaining 
results and managing risks in general, so 
recognize 
as 
to 
employees’ 
the 
to 
achievement  of  individual,  unit  and 
company  goals  in  an  environment  of 
healthy  competition  and  merit  and 
performance-based payment. 

remunerate  and 
contribution 

in 

risks 

considering 

determined 

•  Measures  which  take  into  account 
the 
future 
current  and 
compensation  process.  The  variable 
component  of  the  compensation  of 
Grupo  Supervielle  senior  management 
is 
the 
achievement  of  individual  objectives, 
those  of  their  business  units  and  the 
goals of the organization, as well as the 
achievement of specific goals aimed at 
keeping  the  different  risks  within  the 
desired  thresholds,  such  as  credit  risk, 
which  includes  delinquency;  ratio  of 
non-performing portfolio and loan loss 
provisions, strategic risk, in connection 
with  any  deviations  from  the  main 

Rate 

Liquidity, 

performance  variables  of  the  entity’s 
finances  vis-a-vis  the  annual  plan,  as 
well  as  adjustment  thereof,  and  the 
Market, 
and 
Securitization  Risk,  in  connection  with 
the achievement of profitability targets.  
Profitability 
the 
applicable policies in the financial area, 
which are monitored by the Assets and 
Liabilities Committee (ALCO). 

is  determined  by 

that 

Likewise, 

•  Performance  based  compensation. 
Each  department  has  a  variable 
scheme 
remuneration 
links 
payment 
the  achievement  of 
to 
individual goals, with an impact on the 
calculation  of  remuneration,  and  of 
company or business unit goals, which 
are used to adjust the variable incentive 
amount. 
variable 
remuneration  schemes  for  risk  takers 
contemplate  degrees  of  compliance 
with  respect  to  the  established  risk 
appetite. 
Incentive for Long-Term Performance. 
A 
incentive  for 
certain senior executives of the Banking 
business unit was established, linked to 
the  achievement  of  strategic  goals  for 
2022, 2023 and 2024, which consists of 
a retirement insurance policy . 

long-term  payment 

the 

• 

47 

 
 
Compliance 
Compliance Operating Model 

During  2022,  the  Compliance  Department 
continued  with  the  implementation  of  the 
compliance  operating  model 
the 
different Grupo Supervielle companies.  

in 

Said  model  establishes  the  tasks  of  the 
the 
Compliance 
Department 
implementation 
of 
and 
compliance  and  also  the  guidelines  of 
conduct  and  obligations  for  all  companies 
and their employees. 

supervision 

in 

Compliance 

Throughout  the  year,  different  training 
activities  were  carried out  to  publicize  the 
policies  and  procedures  approved  by  the 
and 
Corporate 
Ethics, 
Governance 
Follow-up 
Committee. 
meetings  were  also  held  with  Compliance 
referents to assess the culture of integrity in 
related  companies,  identifying  strengths 
and  weaknesses  in  model  implementation 
and  developing  action  plans  to  fix  the 
concerns raised. 

Regulatory Compliance  

with 

The Compliance Department is in charge of  
240 
compliance 
monitoring 
regulations issued by regulatory authorities, 
and works together with the business to see 
to  the  effective  implementation  of  said 
regulations. A monthly follow up is carried 
out  of  the  regulations 
in  process  of 
implementation to verify progress thereof. 

Culture of Integrity and Training  

The  Compliance  Department  developed 
various training courses, through in-person  
through 
or  e-learning 
publications 
in  order  to 
in  Workplace 
promote  the  ethical  behaviors  outlined  in 
our Code of Ethics.  

sessions  and 

During  the  year  96%  of  our  employees 
received e-learning courses on the Code of 
Ethics and 77% on the Integrity Program for 
the Prevention of Corrupt Practices.  

In  addition,  a  Compliance  Guide  was 
published  in  Workplace  with  the  duties 
in  our  corporate  policies, 
established 
together  with 
asked 
"frequently 
questions" protocol as a follow-up guide for 
our employees. 

a 

Transformation of the Branch Network 

As regards the transformation of the Branch 
the  Compliance  Department 
Network, 
acted as liaison with the regulator in order 
to effectively implement this model and to 
comply with the regulations of the Central 
the 
Bank  of  Argentina  applicable 
expansion of financial entities.   

to 

Upon  termination  of  Banco  Supervielle's 
agreement  as  Financial  Agent  for  the 
Province of San Luis and the transfer of such 
branches,  the  Compliance  Department 
acted as liaison between Banco de la Nación 
Argentina  as  recipient  and  the  regulatory 
agency  to  ensure  the  effective  transfer  of 
the 
branches  and 
regulations in force. 

compliance  with 

Diversity, Equity and Inclusion 

The  Compliance  Department  actively 
participated  in  the  development  of  the 
Diversity,  Equity  and 
(DEI) 
strategy,  as  part  of  the  interdisciplinary 
team formed to implement said strategy.  

Inclusion 

Several  actions  were  carried  out,  such  as 
  campaigns  and  the 
awareness-raising 
comprehensive  diversity  training  program 
for the HR and Communications teams and 
Leaders of Grupo Supervielle.  

Work  was  also  done  on  the  adoption  of 
equitable  practices  that  promote  equal 
opportunities  and  generate  a  safe  work 
  a  sense  of 
environment  that  offers 
belonging and inclusion. 

48 

 
 
 
Integrity  Program  for  the  Prevention 
of Corrupt Practices  

During  2022  we  carried  out  a  review  that 
yielded  positive  results  on  aspects  that 
make up our integrity program as compared 
to current regulations.  

Corporate Governance  

In  order  to  strengthen  our  corporate 
governance  practices  in  line  with  the  best 
local  and  international  practices,  during 
2022  we  reviewed  the  recommendations 
issued  by  the  Organization  for  Economic 
Cooperation and Development (OECD), the 
Basel  Committee  on  Banking  Supervision, 
the International Finance Corporation (IFC) 
,  the  Argentine  Securities  and  Exchange 
Commission (CNV) and the Central Bank of 
Argentina  (BCRA)  to  assess  their  level  of 
implementation  at  Banco  Supervielle.  The 
analysis  yielded  a  satisfactory  result,  since 
around 97% of the recommendations issued 
been 
by 
implemented in the Company. Likewise, the 
Ethics, 
Corporate 
Governance  Committee  proposed  actions 
to  follow  regarding  the  recommendations 
that are not currently implemented. 

organizations 

Compliance 

have 

said 

and 

Ethics & Values Line 

At  the  Compliance  Department  we  dealt 
with  46  complaints  received  through  the 
Ethics Line.  

All  the  complaints  were  investigated  and 
managed  by  different  areas,  establishing 
action plans ranging from reinforcement of 
the  persons 
values  and  coaching 
reported, to their dismissal, if appropriate.  

to 

In  addition,  a  new  video  was  released  on 
Workplace together with the HR area about 
the Ethics Line and the situations that may 
and  should  be  reported,  highlighting  the 
confidential  treatment  of  complaints  and 
the  importance  of  using  the  channel  to 
ensure  safe  and  transparent  work  spaces 
for everyone. 

Product Governance 

In  order  to  launch  products  and  services 
with  the  best  quality  standards  and 
appropriate to our customer segments, the 
Product,  Service  and  Channel  Approval 
Committee  approved  the  launching  of  4 
products/services/channels. 

D. RISK GOVERNANCE 

Our highest governing body promotes a risk 
culture  based  on  a  robust  corporate 
structure  for  decision-making  and  on  the 
technical and professional expertise of the 
relevant  areas.  During  the  year  under 
review,  the  Board  of Directors  approved  a 

line  of  defense  policy  establishing  the 
responsibility  of  all  employees 
in  risk 
management: 

49 

 
 
 
 
 
 
 
 
 
inclusion.  During  the  reporting  period, our 
highest  governing  body  approved  the 
implementation of the diversity, equity, and 
inclusion  training  plan  for  all  employees, 
with  special  focus  on  the  organization's 
leaders.  

This model expedites the communication of 
all critical concerns from the committees to 
the  Board  of  Directors,  our  highest 
governing body, including those  related to 
environmental, 
corporate 
social 
governance  (ESG)  factors  and  associated 
risks.  Likewise,  the  Board  of  Directors 
reviews  strategic  issues  related  to  human 
resources  and  diversity,  equity  and 

and 

Risk Governance 

for 

Supervielle 

implemented 

Pursuant to the guidelines set forth by the 
Central  Bank  of  Argentina 
risk 
management  and  corporate  governance, 
Banco 
a 
comprehensive risk management program 
which introduces the new local regulations 
and  the  guidelines  recommended  by  the 
Basel Committee on Banking Supervision.  
The Board of Directors of Grupo Supervielle 
defined a Corporate Governance model to 
ensure  the  correct  alignment  of  the 
management  of  the  business  units  with  a 
control and risks environment according to 
international  standards.  Thus,  at  Grupo 
Supervielle 
the  organizational 
structure is defined as follows: 
a)  The  CFO  (Chief  Financial  Officer)  of 
Grupo  Supervielle,  reports  directly  to  the 

level, 

CEO  of  Grupo  Supervielle,  to  ensure  an 
adequate management control framework 
and  to  carry  out  all  the  duties  related  to 
information  that,  as  a  public  company,  it 
must  provide  to  current  and  prospective 
shareholders. 
b)  The  CRO  (Chief  Risk  Officer)  of  Grupo 
Supervielle, 
the  Risk 
Management Department, reports directly 
to  the  Board  of  Directors  of  Grupo 
Supervielle,  and  in  turn  to  the  Board  of 
Directors  of  Banco  Supervielle,  since 
he/she is also the CRO of Banco Supervielle. 
Thus,  business  management  is  separated 
from  risk  management,  in  line  with  the 
principle of good corporate governance. 

charge  of 

in 

50 

 
        
 
 
The  risk  governance  structure  is  completed  with  the  Board  Committees  and  the  Senior 
Management that act in this area. 

Risk Management in Banco Supervielle 

Risk Management Corporate Principles  

Comprehensive risk management at Banco Supervielle is based on five main pillars:  

Pillar I - 

Independence  between  risks 
control  and  business  and 
management functions. 

Pillar II -  Risk  control  and  management  
highly 
corporate 

in 

a 

integrated 
professional 
structure. 

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

and 

Pillar IV -  Risks 

in 

line  with  the  Risk 
Appetite, defined by the Board, 
which 
constantly 
monitored. 

are 

three 

Risks  management  based 
Pillar V - 
on 
lines  of  defense  and  a 
comprehensive vision at Grupo Supervielle 
level. 

2022 Risks Management Highlights  

The 2022 risks management highlights were the following: 

Credit Risk (standalone balance sheet of Banco Supervielle)  

suffers 

Credit  Risk  is  the  possibility  that  Banco 
Supervielle 
and/or 
impairment of its assets as a result of non-
performance  by  debtors  or  counterparties 
of  credit  agreements.  Any  event  that 

losses 

implies an impairment of the current value 
of credits granted is considered a credit risk, 
irrespective  of  whether  there  is  or  not  an 
actual 
the 
counterparty.   

non-performance 

by 

51 

 
 
 
 
 
it 

The  Bank  has  customer  scoring  models 
intended  to  determine  the  maximum  risk 
limits  which 
is  willing  to  assume, 
establishing  credit  facilities,  the  contract 
terms and the guarantees to be posted. To 
such  end,  the  Entity  uses  Scoring  Models 
and  Rating  Models  to  manage  the  Credit 
Risk and obtain an objective score for each 
customer,  which  is  then  associated  with  a 
probability  of  default  (PD).  These  models 
are  used  for  decisions  related  to  credit 
granting and the associated limits, and  later 
for credit pricing. Such models and their cut 
off are key for loan granting policies.  

Banco  Supervielle  reports  are  reviewed  by 
the  Risk  Management  Committee  and  the 
Board of Directors. Such reports analyze the 
credit  risk  and  the  entity’s  evolution  in 
terms  of  exposure  at  different  granularity 
levels 
(Commercial  Banking,  Segments, 
Teams, Products, etc.) 

Regarding Risk Appetite, Banco Supervielle 
has a Drill Down indicators approach, to wit: 
Non 
NPL 
Performing  Portfolio  Coverage  Ratio  and 
Cost of Risk.  

(Non-Performing 

Loan), 

economic 

Likewise,  in  2020  the  entity  developed  a 
portfolio limits scheme linked to individual 
and 
concentration, 
group 
concentration of the main debtors, supplier 
value chain, economic activities, facility risk 
foreign  currency  exposure  and 
rating, 
exposure 
social 
activities  with 
environmental risk. 

to 

In addition to the aforementioned models, 
Banco  Supervielle  has  developed  RAROC 
Management 
and 
Measurement 
methodologies  to  monitor  the  risk-return 
ratio of its businesses. 

Supervielle 
Throughout  2022,  Banco 
continued working on  the development of 
scoring  and  rating  models,  studying  new 
Machine  Learning  methodologies  at  the 
time of development. A summarized rating 
model  was  developed  which  seeks  to 

evaluate the behavior of SMEs by means of 
algorithms  that  reduce  the  intervention  of 
qualitative  variables.  Work  began  on  the 
development  of  an  income  predictor  that 
uses 
of 
customers,  in  order  to  achieve  greater 
predictability and thus be more effective in 
the granting of products. 

transactional 

information 

During  2022  we  continued  with  the 
quarterly 
model 
of 
them  within 
performance, 
predictive  metrics 
line  with  best 
practices. 

monitoring 
keep 
in 

to 

As part  of the continuous review of Credit 
Policies,  requirements  were  updated  for 
granting  products 
in  the  Plan  Sueldo, 
Mercado Abierto and Previsional segments, 
maintaining policies in line with the defined 
risk appetite and the strategic objectives of 
the organization.  

As 
for  Entrepreneurs  and  SMEs,  we 
continued  strengthening  self-management 
in order to provide a better response time 
within the accepted risk thresholds and to 
attract  customers  by  generating  efficiency 
in the granting process. At the  same  time, 
massive scoring policies were implemented 
to rate most of the portfolio. 

in 

by 

cross 

defining 

Additionally, the Credit Risk team began to 
the  process  of  digital 
participate 
transformation of  Individuals  and  Business 
segments, 
KPIs, 
participating  in  the  ceremonies  of  agile 
methodologies  together  with  the  squads 
implementing  a  scheme  of  agile 
and 
approvals  with 
of 
different 
authorization,  according  to  the  risk  level  
associated with the policy that needs to be 
modified or created. 

levels 

Analyses carried out by the Risk Intelligence 
Department  were  also  implemented  to 
improve  various  processes 
such  as: 
collection from individual customers, policy 
modification, etc. 

52 

 
loss  methodology 
The  expected  credit 
under IFRS 9 continued to be implemented, 
focusing  on  improvements  on  parameter 
estimate methodologies (PD, EAD and LGD), 
aligning parameter definitions to the credit 
process. In addition, work was done in the 
automation  of  the  forward  looking  model, 
to test multiple models and then select the 
best fitted to the macroeconomic variables, 
thus achieving a better prospective view.  

Validation  continued  of  the  plan  in  force 
related  to  different  models  implemented, 
obtaining  a  positive  result  for  all  models 
validated by an independent third party. 

Finally, the Social Environmental Risk Policy 
was  redefined in the  credit  analysis of our 

portfolio, adopting an updated approach to 
environmental risks and climate change.  

and 

Among the changes included, we expanded 
the universe of companies under analysis - 
introducing the SME segment to the already 
existing  Medium 
Large-sized 
Companies  segment.  Likewise,  the  whole 
portfolio  was  classified  according 
to 
environmental impact criteria, based on the 
economic 
carried  out  by 
customers.  Among  the  most  significant 
changes,  caps  on  specific  activities  were 
ruled  out  in  order  to  establish  a  5%  risk 
appetite  for  hazardous  activities,  pursuant 
to  the  classification  of  economic  activities 
with  environmental 
impact  mentioned 
above. This metric is an additional module 
of Portfolio Limits. 

activities 

Loans to SMEs, Medium and Large Sized Companies, Financial Institutions and 
Public Sector 

2022 Highlights include: 1) improvement of 
portfolio  quality 
through  permanent 
monitoring, and 2) credit advice provided to 
the  Corporate  Capital  Markets  area  in  the 

assessment  of  capital  market  transactions 
and  positioning  as  a  leading  player  in  the 
Guaranteed  SMEs  Negotiable  Obligations 
segment. 

Individual Credit Recovery Squad 

During  2022  we  actively  worked  on  loan 
portfolio,  open  market  and  recovery  of 
non-performing loans.   

Special  campaigns  were 
launched  for 
customers  in    financial  distress,  offering 
refinancing  and  special 
restructuring, 
for  advanced  delinquency, 
reductions 
compliance  with  BCRA 
always 
in 
support 
regulations  and 
customers  in  such  complex  times  so  that 
customer  experience 
is  always  at  the 
center. 

seeking 

to 

Mortgages  were  dealt  with  on  a  case  by 
case  basis,  thus  mortgage  delinquency 
rates remained stable. 

The  work  done  by  the  legal  audit  team 
allowed  us  to  improve  the  processes  and  
quality  in  the  management  of  external 
suppliers. 

in 

The  Emerix  core,  developed  by  the  agile 
squad  under  the  same  name,  was  key  to 
portfolio  management,  providing  high 
flexibility 
the  creation  of  special 
campaigns.  It also generated  evolutionary 
improvements on its refinancing simulator, 
such  as  the  Virtual  HUB  for  customer 
refinancing, other modules for agreements 
improve 
and 
management efficiency and transparency. 

reductions, 

which 

53 

 
 
 
 
 
c) 

Non-Financial Risks  

Special Risks 

In  2022  the  fraud  management  area  was 
included  in  the  Special  Risks  Department. 
The team worked on three objectives, with 
positive results:  

a)  control  of  corporate  delinquency 
and  surveillance  of  high-risk  credit 
assets, 

b)   recovery of sensitive credits, and  

Financial Risks   

that 

implementation  of  an  engine  for 
fraud  prediction 
includes 
Machine  Learning  models.  We 
achieved  positive  results  at  all 
levels,  hiring  a  24x7  Customer 
Service,  exclusively 
fraud 
reports. 

for 

Banco Supervielle includes in this group the 
following types of risks: 

conditions  that  result  in  an  alteration  of 
financial risk exposure.  

• 

and  Risk  of 
Liquidity  Risk 
Concentration of Funding Sources  
Interest Rate Risk 

• 
•  Market Risk (price, exchange rate, 

interest rate and options). 

•  Securitization Risk (integrating the 
securitization  activity  and  the 
interest  rate  and  credit  risks 
involved). 

The Risk Management Committee delegates 
the  responsibility  for 
implementing  the 
policies and strategies related to these risks 
to  the  Assets  and  Liabilities  Committee 
(ALCO),  composed  of  senior  management 
staff  and  representatives  of  the  business 
units  in  which  financial  risk  arises.  This 
appropriate 
committee 
interdisciplinary 
an 
expeditious treatment of changes in market 

environment 

provides 

the 

for 

During 2022, the Financial Risk Management 
Department,  which  deals  with  all  the 
aforementioned  risks,  participated  in  the 
design  of  tools  and  reports  to  support  the 
decisions  to  meet  the  objectives  of  the 
Financial  Planning  Department  and  the 
Trading desk, with active participation in the 
ALCO Committee. During the year work was 
focused  on  the  automation  of  processes  to 
gain agility in the production and delivery of 
daily reports, especially on the market (VaR 
and  P&L  calculation),  financial  margin,  rate 
mismatch and evolution of LCR. To this end, 
processes  were  automated  with  the  use  of 
robots  and  of  Python  programming 
language. 

Liquidity Risk 

Banco  Supervielle  developed  a  system  to 
manage  Liquidity  Risk  which  includes  risk 
appetite  and  defines  the  risk  levels  and 
types the bank is willing to assume to carry 
out  the  budget  plan  without  relevant 
deviations, even under stress conditions. 

Core  metrics  used 
management include:  

for 

liquidity 

risk 

• 

Ratio 

Coverage 

Liquidity 
(LCR): 
measures the high-quality liquid assets 
to total net cash outflows ratio during a 
30-day  period.  Banco  Supervielle 
calculates this ratio on a daily basis. 

•  Net  Stable  Funding  Ratio 

(NSFR): 
measures Banco Supervielle’s capacity, 
at standalone and consolidated level, to 
finance  its  activities  with  sufficiently 

54 

 
 
 
 
 
stable  sources  to  mitigate  the  risk  of 
future stress situations deriving from its 
funding.  Banco  Supervielle  calculates 
this ratio on a daily basis. 

Additionally, daily monitoring is carried out 
on  follow-up  metrics  by  the  Assets  and 
Such 
Liabilities 
indicators intend to disaggregate the main 

Committee 

(ALCO). 

Interest Rate Risk  

This  type  of  risk  is  the  potential  impact  of 
fluctuations in the interest rate prevailing in 
the market on the interest margin and the 
bank’s economic value. 

analysis 

presents 

a 
the  balance 
interest 

Banco Supervielle uses the interest rate gap 
analysis  to  manage  the  interest  rate  risk. 
basic 
This 
sheet 
representation  of 
structure  and  detects 
rate 
concentrations  at  different  time  periods. 
The gap accumulated during the first ninety 
days  draws  special  attention  as  it  is  the 
holding  period  used  for  assessing  the 
interest  rate  risk  exposure,  and  due  to  its 
importance to assess the actions that may 
modify the balance sheet structure.  

The management of balance sheet interest 
rate  risk  seeks  to  maintain  the  bank’s 
exposure  in  line  with  the  risk  appetite 
profile  accepted  by  the  Board  in  case  of 
interest rate movements in the market.  

With  this  goal  in  mind,  interest  rate  risk 
management depends on the monitoring of 
two metrics: 

•  MVE  –  VaR  Approach:  measures  the 
the  estimated 
difference  between 
the  market 
economic  value  with 
interest  curve 
  and  the  estimated 
economic  value  with  the  interest  rate 
curve  arising  from  the  simulation  of 
different  stress  scenarios.  This  is  the 
approach used by the entity to calculate 
the  economic  capital  arising  from  this 
risk. 

trend 

changes 

LCR components through the assessment of 
the  entity’s  liquidity  and  warning  about 
possible 
that  might 
jeopardize  the  guidelines  on  risk  appetite. 
With the monitoring indicators dashboard, 
the  Committee  assesses  the  availability  of 
liquid assets in case of an outflow of more 
volatile deposits. 

•  NIM  –  EaR  Approach:    measures  the 
change 
in  expected  accruals  for  a 
specified term (12 months) in case of a 
shift of the interest curve originated in 
a 
stress 
scenarios. 

simulation  of  different 

the 

the 

publication 

Following 
of 
Communication “A” 6397, the Central Bank 
of  Argentina  described  the  guidelines 
applicable  to  the  interest  rate  risk  in  the 
investment  portfolio.  The  rules  make  a 
distinction  between 
impact  of 
fluctuations in the interest rate levels on the 
underlying value of assets, liabilities and the 
entity’s off-balance  sheet  items  (economic 
value  or  MVE)  on  the  one  hand,  and  the 
alterations  that  might  be  caused  by  such 
rate  movements  on  income  and  expense 
sensitive to  them, affecting the net interest 
income  (NII).  As  aforesaid,  this  same 
criterion was used by Banco  Supervielle  at 
standalone  and  consolidated  level  so  that 
the new rules implied a readjustment of the 
the  proposed 
management  model 
measurement  methodology,  maintaining 
certain criteria and including others. 

to 

use 

Supervielle  must 

the 
Banco 
Standardized Framework described in para. 
5.4. of Communication “A” 6397 to measure 
the  impact  of  six  fluctuation  scenarios  on 
the  economic  value  of  equity  (∆EVE)  of 
entities. These scenarios include parallel up 
in  market 
and  parallel  down  changes 
interest 
or 
curves, 
steepening of such curves, as well as short 

flattening 

rate 

55 

 
 
“Financial 

rules  on 

term rate up or down. A market rate base 
curve  is  considered  for  every  significant 
currency of each entity’s balance sheet. As 
Banco Supervielle belongs to Group “A” of 
financial 
institutions,  pursuant  to  the 
classification  provided  for  in  para.  4.1.  of 
the 
Institution 
and 
Authorities,” 
consolidated  level  it  must  use  an  internal 
measurement  system  (IMS)  for  the  net 
interest  margin  (∆NIM)  measurement.  As 
Banco  Supervielle  is  for  the  moment  not 
identified by the Central Bank of Argentina 
as  a  domestic  systematically 
important 
bank (D-SIB), it is not bound to have its own 
internal measurement system (IMS) for the 

standalone 

at 

Market Risk  

Banco  Supervielle  defines  Market  Risk  as 
the  risk  from  deviations  in  the  trading 
portfolio  value  as  a  result  of  market 
fluctuations  during  the  period  required  to 
settle portfolio positions.  

The measurement, control and follow up by 
the Financial Risk Management Department 
encompasses transactions with a risk of loss 
of  the  entity’s  equity,  at  consolidated  and 
standalone  level,  as  a  result  of  changes  in 
market  factors.  This  risk  derives  from  the 
changes  in  the  risk  factors  under  analysis 
(interest rate risk, exchange rate risk, equity 
risk and options risk), as well as liquidity risk 
of  the  different  products  and  markets  in 
which the entity operates. 

to 

Due 
its  business  profile,  Banco 
Supervielle  is  the  entity  with  the  greatest 
exposure to this risk, while IUDÚ Compañía 
Financiera  has  a  much  lower  exposure, 
more  associated  with  the  entity’s  liquidity 
management.  

In  order  to  measure  risk  of  the  different 
positions and establish a structure of limits 
for  management  and 
and 
control  purposes,  Banco  Supervielle  uses 
the  diversified  VaR  (value  at  risk)  model, 

thresholds 

economic 
measurement. 

value 

of 

equity 

(∆EVE) 

Irrespective of regulatory provisions, Banco 
Supervielle has been working with internal 
measurement  systems  (IMS)  to  measure 
the  impact  of  rate  changes,  both  on  the 
economic value of equity (∆EVE) and on net 
interest  margin  (∆NIM).  Development  of 
these  systems  included  the  establishment 
of assumptions for the determination of the 
maturity  of  different  items  of  assets  and 
liabilities  that  do  not  have  a  defined 
maturity or with implied or explicit behavior 
options. 

conditions 

which is the maximum expected loss in the 
value  of  a  financial  assets  portfolio  in 
normal  market 
a 
determined  time  horizon  and  subject  to  a 
specified level of confidence. On this basis, 
indicators are defined to detect the level in 
which  a  potential  market  risk  may  be 
identified so as to take preventive action.  

over 

As  regards  market  risk,  focus  is  on  the 
trading  portfolio  managed  by  the  Trading 
Desk,  although  a more  stringent  control  is 
liquidity 
carried  out  which 
management  positions.  Thus,  regarding  a 
more  comprehensive  trading  portfolio, 
controls  are  limited  to  the  risk  exposure 
assumed,  as  per  the  VaR  methodology,  in 
relation to the Regulatory Capital (RC). 

includes 

The  approved  strategies  and  policies  for 
trading portfolio operation are reflected in 
the  Uniform  Risks  Map,  which  explains  in 
detail  the  transactions  that  the  Trading 
Desk is authorized to carry out a well as the 
control framework applicable to the entity’s 
risk  appetite.  Thus,  limitations  are  set  on 
financial 
the 
of 
the 
instruments,  maximum  VaR  on 
diversified 
loss 
portfolio,  maximum 
admissible before implementation of a stop 

position 

certain 

56 

 
 
 
loss  policy  and  conditions  that  could  give 
rise  to  the  implementation  of  a  stop  gain 
strategy. 
is 
supplemented by action plans that must be 
implemented  when 
limits  are 
exceeded. 

scheme 

control 

those 

This 

To  contribute  to  the  assumed  risk  analysis 
with  alternative  measurement  metrics 
capable of mitigating the usual criticism on 
the  VaR  methodology,  Banco  Supervielle 
recognizes the change in market conditions 

Stress Test 

In compliance with the “guidelines for risk 
management    in  Financial  Institutions” 
established by the BCRA, Banco Supervielle 
developed a stress test program within the 
framework 
risks 
the 
management.  Such  program  evolved  with 
and 
the  new  upgrades 
methodologies used to that end. 

Entity’s 

tools 

to 

of 

Stress  tests  show  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  in  the  decision-making 
process. 

Stress tests are defined as the assessment 
of  the  economic/financial  situation  of  the 
Entity vis-a-vis various adverse yet possible 
scenarios in order to know and analyze the 
Bank’s capacity to face those scenarios and 
their associated impact. 

Economic Capital 

entities 

In  compliance  with  the  guidelines  for 
risk  management 
financial 
the  Central  Bank  of 
established  by 
Argentina, Banco Supervielle developed an 
internal,  integrated  and  global  process  to 

in  VaR 

on risk exposure through an adjustment of 
volatilities  used 
calculation. 
According to the methodology used, returns 
on  assets  recorded  on  most  recent  dates 
have a greater impact on the calculation of 
volatilities.  Concurrently,  the  entity  makes 
an assumed risk measurement and follow-
up with an Expected Shortfall methodology, 
thus  analyzing  the  universe  of  unexpected 
losses  in  the  distribution  tail  beyond  the 
critical point indicated by the VaR. 

Stress tests are mainly important to: 

•  Provide a prospective risk assessment; 
•  Overcome  model  and  historical  data 

limitations; 

•  Support 

external 

and 

internal 

communication; 

•  Establish capital and liquidity planning 

procedures; 

•  Determine risk tolerance levels; 
•  Develop 
risk 
and 
in  possible  stress 

contingency 

mitigation  plans 
situations. 

Regarding  the  sovereign  debt  market,  in 
the  Financial  Risk  Management 
2022 
Department conducted Management Stress 
Tests,  to  analyze  the  impact  of  different 
What  If  scenarios  and  thus  assist  in  the 
decision-making process regarding the level 
of risk appetite to be assumed. 

assess  the  economic  capital  sufficiency 
based on risk capital, and annually prepares 
the Capital Self-Assessment Report (CSR). 

57 

 
 
 
 
 
 
 
Results as of December 31, 2022 are distributed as follows: 

Economic  capital  is  that  required  to  cover 
the entity’s expected and unexpected losses 
originating in all the risks to which the entity 
is  exposed.  Therefore,  economic  capital 
estimates are used to determine the capital 
or own resources Banco Supervielle would 
require to cover such losses. 

The  risks  on  which  Banco  Supervielle 
established  methodologies 
the 
calculation  of  economic  capital  and  its 
weighting  as  of  December  2022  are  as 
follows: 

for 

58 

 
 
 
 
 
 
 
 
 
E. SHARE STRUCTURE – SHAREHOLDERS – SHARE BEHAVIOR  

Since May 19, 2016, Grupo Supervielle Class B shares are traded on BYMA (formerly MERVAL) 
and MAE under the ticker “SUPV.” The ADSs of Grupo Supervielle, which represent 5 Class B 
shares each, are traded on the New York Stock Exchange (NYSE) under the ticker “SUPV.” 

As of December 31, 2022 the share structure of the company was as follows:  

Controlling Shareholder 

Class B shares-Floating 

Class B shares held by the company's 
treasury 

ADRs (expressed in Class B shares) 

Class A Shares 

Class B Shares 

Total 

61,738,188 

98,684,713 

160,422,901 

66,956,214 

66,956,214 

12,310,611 

12,310,611 

213,755,485 

213,755,485 

Total 

61,738,188 

394,984,144 

456,722,322 

Each share of our common stock represents 
the  same  economic  interests,  except  for 
holders  of  our  Class  A  shares  who  are 
entitled  to  five  votes  per  share,  while 

holders of Class B shares are entitled to one 
vote per share. 

1.  As of December 31, 2022 
2.  Voting rights excludes for the calculation 12,310,611 Class B Shares as of December 31, 2022, 
held by the Company´s treasury. These shares were repurchased by the Company under the 
current buyback program. As today the Company holds these shares in the treasury portfolio. 

59 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Repurchase of Own Shares 

During the year under review, the Board of 
Directors  approved  a  program  for  the 
acquisition  of  own  shares,  in  line  with  the 
provisions  of  section  64  of  Law  No. 26831 
and  the  rules  of  the  Argentine  Securities 
and  Exchange  Commission  (CNV),  taking 
into account the national and international 
macroeconomic context, the high volatility 
of  the  capital  markets  and  the  sharp 
the  value  of  Grupo 
deterioration 
Supervielle's  shares  associated  with  the 
increase in Argentine risk. 

in 

In  this  regard,  the  Program  constitutes  a 
viable  and  efficient  alternative  to  apply 
excess  cash  position  for  the  benefit  of 

Grupo  Supervielle  and  its  shareholders, 
given  that  at  the  time  of  its  launch  the 
Company  had  the  liquidity  necessary  and 
that  an  adequate  level  of  solvency  was 
maintained 
the 
transaction. Over 60% of the  program had 
been implemented at the end of the year, 
reaching 86% at the date of issuance of this 
report. 

carrying  out 

after 

The  repurchase  of  shares  represents  the 
continued confidence and the conviction of 
the Board of Directors and Management in 
the execution of our strategic priorities and 
in the valuation of the Company. 

Evolution of share price and volume of Grupo Supervielle traded on BYMA during 2022: 

60 

 
 
 
            
 
 
 
Evolution of ADS price and volume of Grupo Supervielle traded on the NYSE during 2022: 

F. DIVIDENDS PAID AND RECEIVED 

As  a  general  rule,  each  year,  the  Board  of 
Directors favors the efficient use of capital 
in  its  capital  distribution  recommendation 
the  Shareholders’  Meeting. 
made  at 
Therefore,  the  Board  may  recommend 
reinvesting  profits  when 
investment 
opportunities exist or distributing dividends 
when there is excess capital. 

During  2022,  as  resolved  by  the  Ordinary 
and  Extraordinary  General  Shareholders' 
Meeting  of  April  27,  2022  and  after  the 
partial release of other reserves established 
for  the  distribution  of  dividends  approved 
by the Board of Directors on May 5, 2022, 
pursuant  to  the  provisions  of  General 
Resolution No. 777/2018 of the CNV, which 
establishes that "the distribution of profits 
shall be made in the currency of the date of 
the  shareholders'  meeting  by  using  the 

price  index  corresponding  to  the  month 
prior to such meeting,” a cash dividend was 
paid  in  the  amount  of  $293,080,487.62 
available  as  of  May  17,  2022.  The 
aforementioned  dividend  was  intended  to 
set  off  the  obligation  to  pay  the  personal 
assets  tax  on  shares  and  interests  and  the 
withholdings  on  dividends  and  similar 
profits  so  as  to  recover  the  tax  amount 
without  detriment  to  the  Company.  The 
to 
amount 
64.170388331%  of  the  capital  stock  of 
$456,722,322  and  to  $0.64170388331  for 
each 
and 
$3.20851941655 per ADS. 

distributed  was 

outstanding 

equal 

share 

Additionally, in 2022, the company received 
the 
its 
subsidiaries: 

dividends 

following 

from 

61 

 
 
 
 
 
 
 
Dividends received from subsidiaries 

Date 

Supervielle Seguros S.A. 

Supervielle Asset Management 

Supervielle Agente de Negociación 

Sofital 

Total 

April 

November 

April 

April 

May 

Dividend  

($) 

475,433,246 

190,312,674 

603,526,076 

75,000,000 

60,072,877 

1,404,344,873 

G. ANALYSIS OF INCOME STATEMENT EVOLUTION 

Consolidated Income Statement   

(in thousands of Pesos) 

Interest income 

Interest expense 

Net Interest income 

Fee income 

Fee expense 

As of 
December 31, 
2022 

As of 
December 31, 
2021 

252,907,000 

201,456,029 

(165,506,340) 

(117,848,917) 

87,400,660 

83,607,112 

30,339,068 

32,462,798 

(10,723,155) 

(9,896,431) 

Income from Insurance Activities 

4,526,372 

4,424,232 

% Change 

25.5% 

40.4% 

4.5% 

(6.5%) 

8.4% 

2.3% 

Net fee income  

Subtotal 

Net income (loss) from financial instruments measured at 
fair value through profit or loss  

 Result from derecognition of assets measured at 
amortized cost 

24,142,285 

26,990,599 

(10.6%) 

111,542,945 

110,597,711 

19,082,195 

19,732,349 

0.9% 

(3.3%) 

491,837 

495,139 

(0.7%) 

 Exchange rate differences on gold and foreign currency 

2,742,959 

1,933,094 

41.9% 

Financial income and holding gains (losses) 

22,316,991 

22,160,582 

Other operating income 

8,928,430 

8,337,101 

0.7% 

7.1% 

62 

 
 
 
 
 
 
 
 Result from exposure to changes in the purchasing power 
of the currency 

(17,795,343) 

(14,813,710) 

20.1% 

3.3% 

8.1% 

(4.5%) 

22.6% 

15.4% 

148.4% 

148.4% 

Loan loss Provisions 

Net operating income 

Benefits to staff 

Administration expenses 

(13,440,269) 

(18,283,050) 

(26.5%) 

111,552,754 

107,998,634 

53,892,546 

49,850,151 

28,562,821 

29,911,619 

Depreciation and impairment of assets  

10,098,597 

8,233,781 

Other operating expenses  

Operating income (loss) 

26,629,705 

23,075,453 

(7,630,915) 

(3,072,370) 

Income before tax on continuing business activities  

(7,630,915) 

(3,072,370) 

Income tax on continuing business activities 

(3,238,505) 

866,444 

(473.8%) 

Net Income (loss) for the year 

Net income (loss) for the year attributable to the owners 
of the controlling company 

Net income (loss) for the year attributable to non-
controlling interests  

(4,392,410) 

(3,938,814) 

(4,387,575) 

(3,934,696) 

11.5% 

11.5% 

(4,835) 

(4,118) 

17.4% 

Other comprehensive income (loss) 

(1,331,228) 

(196,852) 

(1,329,856) 

(196,624) 

576.3% 

576.3% 

Other comprehensive income attributable to non-
controlling interests 

Other comprehensive income attributable to non-
controlling interests 

(1,372) 

(228) 

501.8% 

Comprehensive Income (loss) for the year 

(5,723,638) 

(4,135,666) 

Comprehensive income for the year attributable to the 
owners of the controlling company  

(5,717,431) 

(4,131,320) 

38.4% 

38.4% 

Comprehensive income for the year attributable to non- 
controlling interests  

(6,207) 

(4,346) 

42.8% 

63 

 
 
 
 
 
 
 
 
Standalone Information  

Standalone Comprehensive Income (loss) Statement (in thousands of pesos) 

2022 

2021 

% Change 

As of December 31, 2022: 

Interest income 

Interest expense 

Net interest income 

1,182,637 

367 

(3) 

(46,872) 

1,182,634 

(46,505) 

n.r. 

n.r. 

n.r 

Net income (loss) from financial instruments measured at fair value through 
profit or loss 

440,075 

345,885 

27.2% 

 Result from derecognition of assets measured at amortized cost  

(6,046) 

 (46,035)  

(86.9%) 

 Exchange rate differences on gold and foreign currency  

310,769 

255,354 

21.7% 

Other operating income 

934,454 

765,892 

22.0% 

Result from exposure to changes in the purchasing power of the currency 

Net operating income 

Benefits to staff 

Administration expenses 

Depreciation and impairment of assets 

Other operating expenses 

Operating income (loss) 

(2,427,936) 

(1,188,053)  

104.4% 

433,950 

86,538 

401.5% 

47,752 

70,925 

(32.7%) 

373,555 

552,872 

(32.4%) 

203,001 

182,622 

11.2% 

59,157 

57,340 

3.2% 

(249,515) 

(777,221) 

(67.9%) 

Income (loss) from subsidiaries, associates and joint businesses 

(4,037,045)  (3,019,539) 

33.7% 

Income before tax on continuing business activities 

(4,286,560)  (3,796,760) 

12.9% 

Income tax on continuing business activities 

101,015 

137,936 

(26.8%) 

Net income (loss) for the year 

Other comprehensive income (loss) 

(4,387,575)  (3,934,696) 

11.5% 

(1,355,336) 

(265,548) 

410.4% 

Income taxes from other comprehensive income 

25,480 

14,460 

76.2% 

Comprehensive income for the year 

(5,717,431)  (4,185,784) 

36.6% 

64 

 
 
 
 
 
 
 
Consolidated Cash Flow  

(in thousands of Pesos) 

As of 
December 31, 
2022 

As of 
December, 
2021 

Cash flow from operating activities  

1,557,004 

16,553,973 

Cash flow from investment activities  

(7,035,494) 

(9,378,675) 

Cash flow from financing activities  

(12,572,458) 

(24,472,681) 

Effect of exchange rate change  

Total cash flow change  

15,549,289 

21,182,288 

(2,501,659) 

3,884,905 

During the year ended December 31, 2022, 
the  net  loss  attributable  to  owners  of  the 
controlling  entity  amounted  to  $4,387.6 
million,  an  increase  of  $452.9  million  as 

compared to the loss of $3,934.7 million in 
2021, originated  in  a  decrease  of  $1,017.5 
million  in  the  result  of  investments  in 
related entities. 

Income by Business  

(in thousands of Pesos) 

12/31/2022 

12/31/2021 

% Change 

Income from interests in Banco Supervielle S.A. 

(4,398,413) 

(1,809,341) 

Income from interests in IUDU Compañía 
Financiera S.A. 

(180,336) 

(2,418,153) 

143.1% 

(92.5%) 

Income from interests in Tarjeta Automática  S.A. 

(357,811) 

(574,860) 

(37.8%) 

Income from interests in Supervielle Asset  
Management S.A. 

Income from interests in Espacio Cordial de 
Servicios S.A. 

894,340 

981,417 

(8.9%) 

(490,485) 

(58,644) 

736.4% 

Income from interests in Supervielle Seguros S.A. 

831,879 

1,037,451 

(19.8%) 

Income from interests in Sofital S.A.F. e I.I. 

Income from interests in Micro Lending S.A.U. 

Income from interests in InvertirOnline S.A.U. e 
InvertirOnline.Com Argentina S.A.U. 

(203,786) 

103,554 

(214,281) 

38,608 

(627.8%) 

122,046 

(93,625) 

(15.2%) 

128.9% 

Income from interests in FF Fintech  

59,885 

(125,106) 

(147.9%) 

65 

 
 
 
  
 
Income from interests in Bolsillo Digital S.A.U. 

(70,026) 

(100.0%) 

Income from interests in Supervielle Agente de 
Negociación S.A. 

Income from interests in Supervielle Productores 
Asesores de Seguros S.A. 

19,231 

2,729 

604.7% 

253 

(38,972) 

(100.6%) 

Income from interests in Dólar IOL S.A.U. 

Income from interests in IOL Holding S.A. 

(9,795) 

(91,280) 

(9,461) 

(3,602) 

3.5% 

2434.1% 

Total 

(4,037,045) 

(3,019,539) 

33.7% 

Administration Expenses 

The  administration  expenses  of  Grupo 
Supervielle  S.A.  as  of  December  31,  2022 
and 2021 were: 

Items 

(In thousands of Pesos) 

 Banking expenses  

 Professional fees  

 Fees of directors and statutory auditors  

Taxes, charges and assessments  

 Insurance  

 Office expenses and services  

 Other expenses  

Total 

Total as of 
12/31/2022 

Total as of 
12/31/2021 

 520  

 113,528  

 187,352  

 21,025  

 209  

 7,888  

 43,033  

373,555 

 1,028  

 100,817  

 369,883  

 14,439  

 576  

 14,772  

 51,357  

552,872 

66 

 
 
 
 
 
 
 
 
Benefits to Staff 

The  benefits  to  staff  of  Grupo  Supervielle 
S.A.  as  of  December  31,  2022  and  2021 
were: 

Items 

(in thousands of Pesos) 

Staff expenses 

Total 

Total as of 
12/31/2022 

Total as of 
12/31/2021 

 47,752  

 47,752  

 70,925  

 70,925  

Net income from financial instruments measured at fair value through profit or 
loss 

Items 

(in thousands of Pesos) 

 Interest from Time Deposits  

Income from holding of mutual funds 

Total 

12/31/2022 

12/31/2021 

91,538 

348,537 

440,075 

77,732 

268,153 

345,885 

Financial  income  (expense)  and  holding 
gains  (losses)  provided  by  assets  mainly 
consist  of  revaluation  of,  and  interest  on, 

time  deposits  in Financial Instruments and 
not  allocated 
income  from  temporary 
investments in liquidity funds. 

Other Income and Expense 

On  December  1,  2008  and  on  January  16, 
2010,  Grupo  Supervielle  entered  into  a 
services contract with Banco Supervielle for 
the  provision  of  financial,  strategic  and 
commercial advisory services for the search 
and  generation  of  new  businesses  and 
expansion of existing businesses.  

In addition, Grupo Supervielle entered into 
similar agreements with Tarjeta Automática 
S.A.,  Supervielle  Asset  Management  S.A. 
and  Sofital  S.A.F.  e  I.I.,  effective  as  from 
January  1,  2009,  with  IUDÚ  Compañía 
Financiera  S.A.  effective  as  from  August  1, 

2011 and with Espacio Cordial de Servicios 
S.A.  effective  as  from December  26,  2013. 
As  of  December  31,  2022  and  2021,  the 
income  for  such  services  amounted  to 
$569,203 
thousand 
$490,463 
thousand, respectively. 

and 

and 

S.A. 

In 2013, Grupo Supervielle S.A. entered into 
agreements  with  Espacio  Cordial  de 
Servicios 
IUDÚ  Compañía 
Financiera  S.A.  to  grant  licenses  to  use 
certain  brands  on  behalf  of  the  Company 
with the intent to promote the marketing of 
goods  and  services  provided  by  the 

67 

 
 
 
 
 
 
 
companies, 

which 
aforementioned 
agreements  were  amended  on  January  2, 
2020.  These  agreements  resulted  in  an 
the  Company  of  $3,047 
income 

for 

thousand  and  $3,420  thousand  as  of 
December 31, 2022 and 2021, respectively. 

Income Tax 

As  of  December  31,  2022,  the  Company 
recorded  a  charge  for 
income  tax  of 
$101,015  thousand  on  its  taxable  assets, 
mainly derived from financial income on the 
investment portfolio. Income from interests 

in  other  companies  is  not  considered  for 
determination  of  the  taxable  income  (it  is 
paid  at  company  level)  and  dividends  are 
exempt. 

Regulatory Capital  

The table below presents the consolidated minimum capital position of Banco Supervielle.  

Consolidated information 

CAPITAL PAYMENT 

Tier 1 (a) Capital 

Millions of $ 

Change  

12/31/2022 

12/31/2021 

Amount 

% 

77,620 

43,019 

34,601 

80.4% 

Tier 1 (b) Capital Deductible Items  

(25,063) 

(12,158) 

(12,905) 

106.1% 

Supplementary Shareholders' Equity (Tier 2 
Capital) 

CAPITAL REQUIREMENT 

2,600 

55,157 

1,564 

32,425 

1,036 

22,732 

66.2% 

70.1% 

Requirement for Credit Risk 

25,103 

15,028 

10,075 

67.00% 

Requirement for Operational Risk  

Requirement for Market Risk  

EXCESS CAPITAL 

Basic Shareholders' Equity (a) - (b) 

8,146 

1,694 

34,943 

20,214 

52,556 

4806 

965 

20,799 

11,626 

30,860 

3340 

729 

69.50% 

75.50% 

14,144 

68.00% 

8,588 

73.87% 

21,696 

70.30% 

RISK WEIGHTED ASSETS  

428,238 

255,610 

172,628 

67.54% 

68 

 
 
 
 
 
 
 
 
 
  
 
 
 
 
  
 
 
 
Pro  forma  consolidated  Tier  1  capital  ratio  of  Grupo  Supervielle  amounted  to  13.0%  as  of 
December 31, 2022. This ratio includes $3,052 million which the Company maintains as liquidity 
excess and could be applied to the growth of its business and its subsidiaries. 

Share Repurchase Program  

On 
July  20,  2022  Grupo  Supervielle 
approved  a  program  for  the  acquisition  of 
its  own  shares.  The  Company  decided  to 
move forward with the Program taking into 
account  the  national  and 
international 
macroeconomic context, the high volatility 
of the capital markets at that time and the 
strong  deterioration  in  the  value  of  Grupo 
Supervielle's  shares  associated  with  the 
in  Argentine  risk.  Supervielle 
increase 
considered that the share price at that time 
did  not  reflect  the  real  value  of  the 
Company's  assets  or  its  future  potential, 
and that implementing the Program was a 
viable and efficient alternative to apply the 
Company's  excess  cash  position  at  that 
time, for the benefit of the Company and its 
shareholders. 
repurchase  
represented the continued confidence and 

share 

The 

the conviction of the Board of Directors and 
management 
in  the  execution  of  our 
strategic  priorities  and  in  the  valuation  of 
the  Company.  The  Company  had    the 
liquidity  necessary  to  perform  the  own 
shares  acquisition  program  and  was 
level  of 
persuaded  that  an  adequate 
solvency  would  be  maintained  after 
carrying out the transaction. 

Under  the  share  repurchase  program, 
Grupo  Supervielle  acquired  11,093,572 
Class B Shares in ByMA and 591,384 ADSs in 
NYSE,  86.3%  of  the  program  being  carried 
out which represents 3.076% of the capital 
stock. The amount invested totaled $1,725 
million.  

69 

 
 
 
 
 
  
 
 
Proposed Loss Allocation 

The  loss  for  fiscal  year  2022  amounted  to 
$4,387,575  thousand  which,  added  to  an 
income adjustment from previous years for 
$(3,541,465)  thousand, totals  $(7,929,040) 
thousand,  and  the  Board  proposed  that  it 
follows:  $5,164,443 
be  allocated  as 
thousand  to  other    reserves,  $1,035,973 
thousand  to  the  statutory  reserve  and 

$1,728,624  thousand  to  additional  paid-in 
capital.  

If  the  above  proposal  is  approved  by  the 
Shareholders'  Meeting,  the  shareholders' 
equity  of  Grupo  Supervielle  S.A.  will  be  as 
follows: 

Capital Stock 

Capital Adjustment 

Additional paid-in capital 

Treasury stock  

Comprehensive  adjustment  of 
stock 

treasury 

Other Reserves 

Cost of treasury stock 

Other Comprehensive Income 

Total Shareholders’ Equity 

12/31/ 2022 

Thousands of $ 

444,411 

8,794,281 

83,121,325 

12,311 

820,226 

1,383,270 

(1,383,270) 

1,031,432 

92,840,716 

70 

 
 
 
 
  
 
 
 
 
 
IV. COMPLIANCE WITH THE CODE OF CORPORATE GOVERNANCE 

GRUPO SUPERVIELLE S.A. 

COMPLIANCE WITH THE CODE OF CORPORATE GOVERNANCE  

AS OF DECEMBER 31, 2022  

A)  DUTIES OF THE BOARD 

1.  The Board  creates  an  ethical  work culture  and  sets the  company’s  vision,  mission,  and 

values 

The Board of Directors of Grupo Supervielle 
complies  with  this  duty,  and  sets  the 
company’s vision, mission, and values, and 
implements  an  ethical  and  good  faith 
the  regulatory 
line  with 
conduct, 
requirements  applicable 
to  corporate 
executives. 

in 

Those  values  are  included  in  the  Code  of 
Ethics  approved  by  the  Board,  which  sets 
the  basic  principles  and  practices  of  good 
corporate  governance  as  well  as  the 
legal 
defense  of  honesty,  ethics,  and 
provisions  applicable  to  the  Company’s 
businesses. The Code of Ethics is published 
in the Company’s website: 

https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx 

for 

In  addition,  the  Company  has  an  Ethics, 
Compliance  and  Corporate  Governance 
Committee  which  provides 
these 
matters  and  which  is  formed  by  2  Board 
members.  The  Committee’s  duties  and 
responsibilities  are  published 
the 
Company’s website:  
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites

in 

2.  The  Board  sets  the  general  corporate  strategy  and  approves  the  strategic  plan  to  be 
developed by the management. In so doing, the Board considers environmental, social, and 
corporate governance factors. The Board uses key performance indicators to supervise its 
implementation, in furtherance of the best interests of the Company and its shareholders. 

The  Board  complies  with  this  duty  and 
defines  the  strategic  objectives  of  the 
Company  which  are  communicated  to 
Senior  Management  for  implementation, 
who, in turn, inform the different business 
areas  of  the  Company  of  the  scope  and 
goals,  so 
is  aligned 
accordingly. 

the  staff 

that 

For  application  of  this  duty,  the  Board 
approves the annual Budget considering the 
macroeconomic  scenario,  the  different 
variables,  the  business  challenges,  and 
corporate 
environmental, 

social,  and 

governance  factors,  and  carries  out  a 
quarterly  performance  assessment. 
In 
particular, 
the  Company  has  a  Risk 
Management  Committee  which,  among 
other duties, is in charge of monitoring risk 
indicators  corresponding  to  the  Social-
Environmental Risk. The Risk Management 
Committee  is  made  up of at  least  2  Board 
members and other Senior Management. In 
addition,  as  stated  below,  the  Company 
regularly  publishes  a  Sustainability  Report 
that is structured on the basis of our values:  
leadership, 
simplicity, 
innovation, 
efficiency, commitment, and respect. These 

71 

 
 
 
 
 
 
 
 
 
 
 
 
development. 

values  confer  a  unique  identity  to  the 
Supervielle  organization  and  guide  the 
relationship  with 
the  community  of 
customers, 
suppliers,  employees,  and 
peers. Grupo Supervielle aligns its vision to 
the  expectations  and  needs  of 
its 
stakeholders.  The  materiality  analysis 
becomes  a  key  process  to  identify  such 
expectations  and  to  develop  action  plans, 
objectives  and  strategies  that  promote 
sustainable 
The 
Sustainability  Report  includes  indicators, 
measurements  and 
follow-up  data  on 
economic factors (ethical and transparency 
standards;  profitability  and  economic 
sustainability;  commitment  to  customers; 
market positioning of our value proposition; 
in  the 
generation  of  economic  value 
environment; 
of 
financial 
factors 
disadvantaged  groups); 
(quality  employment,  education 
and 
training  of  people;  diversity  and  equal 
non-
gender 
opportunities; 
discrimination;  management  of  labor  and 
to  manage 
union 
good 
employee  health 
chain 
community 
management;  human  rights  assessment; 
development  of  products  and  services 

and 
relations; 

inclusion 
social 

relations;  capacity 

safety; 
value 

equity; 

designed  to  provide  a  social  benefit);  and 
environmental 
(resource  optimization; 
effluent  and  waste  management  and 
reduction;  credit  evaluation  policies  and 
procedures  with  environmental  and  social 
criteria). 

into  account  Grupo 
The  Budget  takes 
Supervielle’s  objectives  and  establishes 
specific  goals  and  metrics  for  each  of  the 
subsidiaries. 

performance 

The  aim  of  this  follow-up  is  to  assess 
business 
and  make 
corrections  to  ensure  that  the  objectives 
in  the  annual  budget  are 
established 
achieved.  It  includes  the  position  of  each 
portfolio, 
income, 
a  breakdown  of 
expenses,  and  other  items  for each  of  the 
companies  of  Grupo  Supervielle  and  for 
Grupo Supervielle at consolidated level. 

is  submitted  by  Senior 
This  analysis 
Management  to  the  Board  on  a  quarterly 
basis, and includes the results for the period 
at consolidated level of Grupo Supervielle, 
and  monitors  the  key  indicators  and  the 
general  and  specific  situation  of  each 
subsidiary. 

3.  The Board supervises senior Management and sees that an adequate internal control system 

is developed, implemented, and maintained in line with clear reporting guidelines. 

The Board complies with this duty.  

Grupo  Supervielle  promotes  an  effective 
risk management framework based on the 
three lines of defense model. It is essential 
that  all  employees  know  their  role,  their 
specific functions, the risks involved in their 
activity  and/or  decisions  and  how  to 
mitigate  them.  The  three  lines  of  defense 
model  aims  at  defining  the  role  of  the 
organization’s  employees 
identifying, 
managing,  and  effectively  facing  business 
three  essential 
risks. 
aspects:  risk  ownership,  risk  oversight  and 
control, and independent risk assurance. 

It  distinguishes 

in 

The  three  lines  of  defense  model  has  the 
following functions: 

the 

is 
and 

responsible 

for 
design 

First line of defense. It is the owner of the 
risk 
It 
processes. 
management 
and 
implementation  of  the 
internal  control 
system. It is made up of business executives, 
including Experience Leaders, Tribe Leaders 
and Product Owners (POs), COEs for Digital  
Marketing  and  CX-UX  (Customer  and  User 
IT  Architecture,  Advanced 
Experience), 
Analytics 
Digital 
and 
Transformation. 

Data 

and 

Second  line  of  defense.  It  is  in  charge  of 
overseeing  effective  risk  management  and 
control. It proposes policies in line with the 
best practices  and risk appetite thresholds 
and  performs  regular  monitoring.  It 
is 
composed  of  the  areas  that  carry  out 
(Risk,  Compliance, 
support 

functions 

72 

 
 
 
 
 
 
 
 
 
 
Cybersecurity,  AML,  and  the  Cybersecurity 
COE, among other).  

Third  line  of  defense.  It  is  in  charge  of 
assessing  the  efficiency  of  the  first  and 
second defense barriers of the organization. 
It  performs  independent  assurance  of  risk 
quality and control.  

is 

in  charge  of  analyzing  whether 
It 
procedures  and  policies  are  adequate  and 
complied  with,  whether  risks  are  well 
assessed  and  whether  the  organization 
operates  within  the  appetite  parameters 
set  by  the  Board.  It  includes  the  Internal 
Audit. 

4.  The Board designs the corporate governance structures and practices, appoints the officer 
responsible  of  their  implementation,  monitors  their  effectiveness  and  suggests  changes 
when required. 

The  Board  complies  with  this  duty.  The 
Code  of  Corporate  Governance  of  Grupo 
Supervielle  sets  forth  the  guidelines  for 
performance 
the  organization, 
particularly  the  Board  and  the  Senior 
Management 
the  corporate 
regarding 
object,  the  relationship  with  shareholders, 
investors, suppliers, and stakeholders.  

for  all 

standards 

The Code stipulates the conduct guidelines 
and  corporate  governance  practices  of 
Grupo  Supervielle,  which  are  based  on 
stringent 
complete 
information,  efficiency,  control,  ethics, 
investor  protection,  equal  treatment  to 
investors and corporate transparency, so as 
to  create  and  preserve  value  for  the 
Company,  the  shareholders,  customers, 
employees and the public in general. 

of 

The  Board  is  in  charge  of  the  creation, 
dissemination,  and  update  of  the  Code  of 
Corporate Governance.  

in 

is 
the  Company’s  website: 

The  Code  of  Corporate  Governance 
published 
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#marco-de-
referencia 

turn, 

corporate 
an  Ethics, 

the  Company's 
scheme  has 

In 
governance 
Compliance and Corporate Governance  
Committee  whose  function  is  to  assist  the 
Board  of  Directors  in  the  adoption  of  the 
best 
corporate 
of 
governance,  aimed  at  maximizing  the 
growth capacity of Grupo Supervielle and its 

practices 

good 

controlled  companies  and  preventing  the 
destruction of value.   

functions, 

Among  other 
the  Ethics, 
Compliance  and  Corporate  Governance 
Committee must: (I) prepare and submit to 
the consideration of the Board of Directors 
for  its  approval  the  Code  of  Corporate 
Governance  and  the  codes,  policies  and 
procedures related to Ethics & Compliance 
issues  that  shall  aim  at  a  progressive 
convergence 
international 
towards 
standards  of  ethics,  compliance  and 
corporate governance by Grupo Supervielle 
and its controlled companies; (ii) propose to 
the Board of Directors an agenda related to 
ethics  and  compliance  issues;  (iii)  define 
policies  and  procedures  related  to  ethics 
and compliance; (iv) promote, follow up and 
supervise  compliance  with  the  Code  of 
Corporate  Governance  and  the  codes, 
policies and procedures related to Ethics & 
Compliance  and  report  to  the  Board  of 
Directors any deviation that may occur and 
it  deems 
make  the  recommendations 
appropriate;  (v)  submit  to  the  Board  of 
Directors the Annual Report on compliance 
with the Code of Corporate Governance; (vi) 
take  cognizance  of  the  rules  issued  by the 
Exchange 
Argentine 
Commission 
de 
Valores), the Inspección General de Justicia, 
Insurance  of 
the  Superintendence  of 
Argentina,  and, 
in  general,  any  other 
controlling  agency  and  of  the  effects  that 
the  application  of  such  rules  may  have  on 
the  corporate  governance  practices  of 
Grupo 
make 
recommendations to the Board of Directors 

(Comisión  Nacional 

Supervielle; 

Securities 

and 

(vii) 

73 

 
 
 
 
 
 
 
 
 
 
in 

of 

of 

the 

the 

regulations 

recommendations  of 

regarding  the  adoption  of  the  provisions 
contained in RG 797/2019 of the Argentine 
Securities  and  Exchange  Commission 
regarding 
Corporate 
Code 
Governance,  in  Communications  A  5201 
and A 7100 of the Central Bank of Argentina 
and 
the 
Superintendence of Insurance of Argentina 
that may be applicable; (viii) be informed of 
the 
the  Basel 
Committee and make recommendations to 
the Board of Directors for their gradual and 
progressive adoption; (ix) review the results 
of  the  inspections  of  the  Central  Bank  of 
Argentina  and  other  regulatory  agencies 
and  take  into  account  the  comments  of 
independent  auditors  related  to  ethics, 
compliance  and  corporate  governance 
issues; (x) report the Board of Directors on 
and 
corporate 
compliance issues it deems relevant, as well 
as on incidents and complaints; (xi) propose 
to the Board of Directors possible changes 

governance, 

ethics 

to  internal  regulations  of  Committees  in 
order  to  improve  the  execution  of  their 
objectives  and  functions;  (xii)  propose  to 
the  Board  of  Directors  policies  and 
procedures  for  the  evaluation  and  self-
evaluation of the Board of Directors and its 
members  and  of  the  Board  Committees; 
(xiii)  define  policies  and  guidelines  related 
to parties related to Grupo Supervielle; (xiv) 
regularly review the Code of Ethics and the 
Code of Corporate Governance in force; (xv) 
exercise such other powers as are assigned 
to the Committee by the Board of Directors. 

The duties and responsibilities of the Ethics, 
Compliance  and  Corporate  Governance 
Committee are published in the Company’s 
website: 
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites 

5.  The members of the Board have sufficient time to perform their duties in a professional and 
efficient manner. The Board and its committees have clearly stated rules applicable to their 
operations and organization, which are communicated through the company’s webpage. 

The  Board  complies  with  this  duty.  The 
Directors  devote  the  necessary  time  and 
efforts  to  regularly  monitor  the  matters 
related  to  the  Company’s  management. 
Likewise,  the  Board  of  Directors  does  not 
consider  it  inconvenient  for  directors  and 
statutory auditors to perform duties as such 
in  other  entities,  as  long  as  this  does  not 
interfere  with  the  fulfilment  of  the  duties 
inherent in their positions in the Company's 
bodies. 
In  this  respect,  the  Board  of 
Directors  considers  that  the  experience 
provided  by 
is  extremely 
its  members 
for  the  management  of  the 
positive 
Company.  At  the  annual  shareholders' 
meeting,  the  shareholders  endeavor  to 
ensure  that  the  members  elected  for  the 
Board  of  Directors  are  highly  reputed  and 
competent  persons  with  national  and 
international  experience  from  the  most 
varied  fields  of  the  business  and  public 
sector. 

The  Board  and  the  Board’s  Committees 
receive disaggregated data on matters that 
are  submitted  for  their  consideration  with 
due anticipation to the holding of meetings, 
so  that  they  can  analyze  said  data 
thoroughly  and  be  prepared  to  make 
efficient decisions. 

if  deemed 
The  Board  may  decide, 
legally 
convenient  and  necessary  or 
applicable,  to  create  Board  committees, 
determine  their  composition,  duties,  and 
scope,  and  approve  their  internal  rules  in 
line with the powers vested by the by-laws 
and  the  law.  Currently  the  Board  has  the 
following committees: 

•  Audit Committee 
•  Ethics,  Compliance  and  Corporate 

Governance Committee 
•  Risk Management Committee 
•  Nominations 
Committee 

and 

Remuneration 

74 

 
 
 
 
 
 
 
 
•  Cybersecurity Committee 
•  Anti-Money  Laundering  and  Terrorist 

Financing Committee 
•  Disclosure Committee 
•  Committee 

for 
Operations with Related Parties  

the  Analysis  of 

Each  committee  has  its  own  internal  rules 
and reports to the Board on a regular basis. 
The  Company  informs  the  shareholders  of 
the composition of each committee.  
responsibilities  are 
Their 
published  on  the  Company's  website: 
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites. 

roles  and 

B)   CHAIRMAN OF THE BOARD OF DIRECTORS AND CORPORATE SECRETARY 

6. The Chairman of the Board of Directors is in charge of conducting the Board meetings, drafting 
the agenda, jointly with the other members, and ensuring that the directors receive with due 
anticipation  the  necessary  materials  to  be  adequately  informed  so  as  to  have  an  efficient 
participation at meetings. Chairmen of the committees have the same responsibilities at their 
respective meetings. 

The Board complies with this duty.  

the 

compliance  with 

The President of the Company is in charge, 
among  other,  of  ensuring  the  effective 
operation  of  the  Board  of  Directors, 
the 
securing 
procedures,  governance  rules,  and  of 
organizing and coordinating the distribution 
of tasks among the members of the Board. 
For  these  functions,  he  is  assisted  by  the 
Secretary of the Board of Directors, who is 
responsible,  among  other  duties, 
for 
coordinating board meetings, delivering the 
agenda  and 
to  be 
considered  by  the  Board  at  the  respective 
meeting, 
communication 
between the Board of Directors and senior 
Management  to  answer  any  queries  that 
may  be  necessary  on  the  Company's 
management 
issues,  ensuring  that  the 
Board complies with the legal requirements 
for its operation, including the existence of 
a  quorum  to  hold  its  meetings,  and  that  a 
is  maintained  throughout  the 
quorum 
the 
meeting.  He 

coordinating 

information 

coordinates 

also 

the 

the  annual 

implementation  of 
self-
assessment  of  the  members  of  the  Board 
and its committees, reporting the results to 
the Chairman and the Board of Directors; he 
prepares the minutes of the meetings of the 
Board and its committees, coordinates the 
organization of the shareholders' meetings 
and  prepares  the  minutes;  assists  in  the 
shareholders, 
communication 
among 
senior 
members  of 
the 
Management; 
performance  of 
its 
committees complies with the law and the 
Bylaws. 

the  Board  and 
that 

the  Board  and 

ensures 

The  Board’s  agenda  allows  the  directors 
enough time to make an efficient decision-
making process, based on high quality and 
thorough debates and analysis.  

The  chairmen  of  the  Board’s  Committees 
have  the  same  responsibilities  for  their 
meetings and are assisted by a secretary of 
the Committee.  

7.  The Chairman  of the Board  of Directors monitors the adequate internal operation  of the 

Board through the implementation of formal annual assessment processes. 

The Board complies with this duty.  

75 

 
 
 
 
 
 
 
 
 
 
 
 
requirement  of 

implementation  of  the  self-
With  the 
assessment, 
the  Board  of  Directors' 
operation,  efficiency  and  fulfillment  of  its 
duties are regularly monitored, as well as its 
performance,  all  of  which  are  best 
corporate governance practices. Likewise, it 
is  a 
the  Corporate 
Governance  Panel  of  ByMA  -of  which  the 
Company 
a 
recommendation of the CNV and the NYSE 
Listing Regulations. This implies controlling 
and  ensuring  compliance  with  its  duties; 
performance; foresight and organization; it 
also  includes  following  the  OECD,  G20 
Principles  and  international  best  practices 
governance. 
in 

a  member, 

corporate 

and 

is 

To  this  end,  notwithstanding  the  fact  that 
the  evaluation  of  the  Board  of  Directors' 
performance  is  the  responsibility  of  the 

Shareholders'  Meeting 

in 
Annual 
accordance  with  the  provisions  of  the 
Companies  Law,  the  Company's  Board  of 
Directors is assisted by the Nominations and 
Remuneration  Committee  and  the  Ethics, 
Compliance  and  Corporate  Governance 
Committee. These Committees develop the 
criteria and guidelines for the Board's self-
assessment  process  and  review  them 
annually. 

The  roles  and  responsibilities  of  the 
Nominations and Remuneration Committee 
and  the  Ethics,  Compliance  and  Corporate 
Governance  Committee  are  published  on 
the Company's website: 
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites. 

8.  The Chairman creates a positive and constructive work environment for all the members of 
the Board and ensures that they receive continued training to be updated and prepared to 
perform their duties. 

The Board complies with this duty. 
The  Chairman  creates  a  positive  and 
constructive  work  environment, 
and 
promotes debate and active participation of 
the Board’s members. 

The  Board  designs  and  implements  on  a 
yearly basis a training program for directors 
and  approves  the  training  programs  for 

senior  Management,  together  with  the 
Nominations and Remuneration Committee 
and the Chief of Human Resources. 

Training  policies  set  forth  the  general 
guidelines  for  training  plans,  based  on  the 
business  objectives,  and  are  constantly 
reviewed  to  ensure  that  they  satisfy  the 
needs of the organization.  

9.  The  Corporate  Secretary  assists  the  Chairman  of  the  Board  in  their  duties  and  in  the 

communication among shareholders, Board members and senior Management. 

The  Board  complies  with  this  duty  by 
appointing a Board’s Secretary, who assists 
the  Chairman  in  the  development  of  their 
duties. At present, a member of the Board 
of Directors acts as Secretary. 

The  mission  of  the  Board’s  Secretary  is  to 
provide  for  the  adequate  development  of 
the Board’s Meetings and the Shareholders’ 
Meetings,  particularly: 
(I)  provide  any 
required information to the members of the 
Board  and  the  shareholders,  (ii)  supervise 
the adequate registration of the corporate 
documents, (iii) assist the Chairman of the 

Board  in  the  preparation  and  compliance 
with  the  agenda  for  Board’s  meetings  and 
Shareholders’  meetings,  (iv)  distribute  to 
the  directors  the  relevant  information  in 
connection with  the  Board’s meetings  and 
the documents to be considered thereat, (v) 
distribute  among  the  shareholders  the 
relevant information in connection with the 
Shareholders’ meetings and the documents 
to  be  considered 
(vi)  keep 
adequate records of these meetings in the 
books  of  minutes;  and  (vii)  keep  an 
adequate record of the work papers of the 
Board and of the presentations made by the 

thereat; 

76 

 
 
 
 
 
 
 
 
 
 
 
executives  of  Grupo  Supervielle  and  by 
independent advisors. 

10.   The Chairman of the Board  ensures  that all the members of the Board  participate in  the 

debate and approval of a succession plan of the company’s CEO. 

The Board complies with this duty, and, to 
such effect, it relies on the Nominations and 
Remuneration Committee.  

This  Committee  analyses 
the  Human 
Resources Strategic Plan and submits to the 
Board’s  consideration  and  approval  the 

proposals for the appointment of the CEO, 
the  COO,  senior  and  other  executives. 
and 
Besides, 
Remuneration  Committee  designs 
the 
succession  plans,  which  are  regularly 
reviewed by the Board. 

Nominations 

the 

C)  BOARD COMPOSITION, APPOINTMENT AND SUCCESSION 

The  Board  complies  with  this  duty.  The 
Shareholders'  Meeting 
the 
in 
are 
directors  who 
accordance  with  the  requirements  of  Law 
26.831 and the CNV Rules. At present, the 

appoints 
independent 

Company’s Board of Directors is made up of 
7  members,  2  of  whom  are  independent 
directors, in compliance with the criteria of 
the  Argentine  Securities  and  Exchange 
Commission. 

12.   The Company has an Appointments Committee made up of at least three (3) members and 
presided over by an independent director. If the Chairman of the Board presides over the 
Appointments  Committee,  they  must  not  participate  in  the  appointment  of  their  own 
successor. 

The Board complies with this duty.  
While  the  Shareholders'  Meeting  appoints 
the members of the Board of Directors, the 
Board  provides  a  non-binding  opinion  on 
the profile of candidates for the Board. The 
Board  ensures  that  decisions  on  the 
nomination  and  selection  of  its  members 
are  made  objectively  and  unbiased  as 
regards senior Management or their future 
colleagues  on  the  Board.  Therefore,  the 
Nominations Committee, which assists the 

Board of Directors in this task, promotes the 
better 
and 
operation, 
independence of the Directors. 

objectivity, 

In  this  regard,  Grupo  Supervielle  has  a 
Nominations and Remuneration Committee 
made up of 4 directors, 3 of whom are non-
executive, and is chaired by an independent 
director.  The  Chairman  of  the  Board  of 
Directors  does  not  chair  the  Nominations 
and Remuneration Committee.

13.   The  Board,  through  its  Appointments  Committee,  prepares  a  succession  plan  for  its 
members  that  is  used  as  a  guide  for  the  preselection  process  of  candidates  to  cover 
vacancies, and considers the non-binding recommendations of its members, the CEO, and 
the shareholders. 

The  Board  complies  with  this  duty.  In  line 
with the provisions of its Internal Rules, the 
Nominations and Remuneration Committee 
of Grupo Supervielle assists the Board in the 
appointment  of  directors  and  senior 
Management and prepares their succession 
plan. 

In  turn,  Grupo  Supervielle  promotes  an 
equality culture, doing away with any type 
of  discrimination  and  inequality  based  on 
identity,  disability, 
age,  gender,  gender 
sexual 
or 
race, 
orientation.  In  such  framework,  specific 
strategies and action plans are developed to 

ethnicity, 

religion, 

77 

 
 
 
 
 
 
 
 
 
 
 
identify  and guarantee the removal of any 
hindrances that may be faced by women, on 
joining,  participating,  and  being  promoted 
in, 
regarding 
compensation and recognition.  

Company, 

and 

the 

Currently, there is a woman on the Board of 
Directors  of  Grupo  Supervielle.  It 
is  a 
requirement  of 
the  ByMA  Corporate 
Governance Panel – of which the Company 
is  gender 
is  a  member  -  that  there 
representation in the Board of Directors.

14.   The Board implements an induction program for newly appointed members 

The  Board  complies  with  this  duty.  The 
Nominations and Remuneration Committee 
of  Grupo  Supervielle,  by  delegation  of  the 

Board,  coordinates  the  induction  process 
for  the  newly  appointed  members  of  the 
Board and Senior Management. 

D)  COMPENSATION 

15.   The Company has a Compensations Committee made up of at least three (3) members, who 

are independent or non-executive directors. 

During  the  year  under  consideration,  the 
Board  partially  complied  with  this.  The 
Nominations and Remuneration Committee 
of  Grupo  Supervielle  is  made  up  of  4 

members of the Board, 3 of whom are non-
executive, and is chaired by an independent 
director.

16.   The Board, through the Compensations Committee, sets forth a compensation policy for the 

CEO and the members of the Board of Directors. 

The Board complies with this duty. Pursuant 
to  the  provisions  of  its  Internal  Rules,  the 
Nominations and Remuneration Committee 
is  in  charge,  among  other,  of  assisting  the 
Board  in  the  preparation  of  principles, 
parameters  and  guidelines  related  to  the 
compensation  policies  applicable  to  Board 
members,  Senior  Management  and  the 
staff in general, including fee schemes, fixed 
and  variable  wages  and  incentive  plans, 
retirement  plans  and  related  benefits,  as 
the case may be, in line with the applicable 
regulatory provisions. 

E)  CONTROL ENVIRONMENT 

addition, 

the  Nominations 

In 
and 
Remuneration  Committee  is  in  charge  of 
assessing  on  a  yearly  basis  the  economic 
incentives scheme for Senior Management, 
which may be prepared by an independent 
firm. The Committee works jointly with the 
Risk  Management  Committee 
the 
incentives  to  the  staff, 
assessment  of 
generated  by  the  economic 
incentives 
scheme.

in 

17.   The Board determines the company’s risk appetite and monitors and ensures the existence 
of  a  risk  management  system  that  identifies,  assesses,  decides  the  course  of  action  and 
monitors  the  risks  to  which  the  Company  is  exposed,  including  –  among  other,  the 
environmental and social risks and those associated with its business in the short and long 
term. 

78 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
The  Board  complies  with  this  duty.  Within 
its  corporate  governance  structure,  the 
Board  of  Grupo  Supervielle  has  a  Risk 
Management Committee which is in charge 
of:  (I)  dealing  at  institutional  level  with 
strategies  and  policies  applicable  to  the 
management  of  credit  risk,  market  risk, 
interest rate risk, liquidity risk, operational 
risk, and any other risks that may affect the 
Company  and  its  subsidiaries  pursuant  to 
applicable 
the  best 
regulations  and 
practices,  and  verifying  that  they  are 
adequately 
implemented  and  complied 
with; (ii) submitting to the Board’s approval 
documents related to the risk management 
strategies and policies, which are reviewed 
on  a  yearly  basis 
their 
applicability; (iii) defining risk appetite and 
risk tolerance levels of Grupo Supervielle at 
level  and  the  global  risk 
consolidated 
profile,  which  must  be  approved  by  the 
Board; (iv) approving the risk management 
threshold and limit structure and becoming 
acquainted  with  the  evolution  of  the 
respective 
regularly 
monitoring the different risks to which the 
Company is exposed and the application of 
strategies  and  policies  defined  for  the 
management  of  said  risks;  (vi)  evaluating 
the capital adequacy vis-a-vis the risk profile 
of  Grupo  Supervielle,  and  analyzing  the 
Annual Capital Self-Assessment Report prior 

to  ensure 

indicators; 

(v) 

out 

contingency 

that  enable 
individual 

to the approval by the Board; (vii) defining 
the  policy  and  methodological  framework 
for stress tests within risk management and 
approving  scenarios 
the 
and 
of 
carrying 
comprehensive  stress  tests,  evaluating  
results  and  making  recommendations  on 
(viii) 
applicable 
plans; 
designing  efficient 
information  channels 
and  systems  to  keep  the  Board  duly 
informed  on  risk  management;  and  (ix) 
approving  the  methodological  framework 
and  developments  applicable 
the 
quantitative  models  used  to  manage  the 
different risks and models for calculation of 
the economic capital for every risk, among 
other. 

to 

The  Risk  Management  Committee  holds 
monthly meetings, and the minutes of these 
meetings  are  submitted  to  the  Board’s 
consideration.  

The Company has a Chief Risk Officer, who 
reports  to  the  Board.  The  duties  and 
responsibilities  of  the  Risk  Management 
Committee are published in the Company’s 
website:  
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites. 

18.  The  Board  monitors  and  reviews  the  effectiveness  of  independent  internal  audits  and 
provides the resources required for the implementation of a risk-based annual audit plan, 
and provides for a direct reporting line to the Audit Committee. 

The  Board  complies  with  this  duty.  Grupo 
Supervielle  has  an  Audit  Committee  made 
up  of  3  directors,  two  of  whom  are 
independent, 
the 
the  Argentine 
criteria  established  by 
Securities  and  Exchange  Commission.  (See 
Practice 20). 

in  compliance  with 

This body is in charge of assisting the Board 
in the supervision of accounting statements 
and of verifying the enforcement of policies, 
procedures,  proceedings  and  rules  of  the 
Company and its subsidiaries.  

systems 

supervises 
verifies 

internal 
As  regards  the  supervision  of 
controls,  the  Audit  Committee:  (i)  verifies 
that  the  Company  has  adequate  internal 
its 
and 
control 
the 
(ii) 
implementation; 
implementation  of 
the  administrative 
accounting  system  and  of the  reliability of 
that 
financial 
and  of 
information,  or  of  other  significant  facts 
that  are  submitted  to  the  Argentine 
Securities  and  Exchange  Commission  and 
in  compliance  with  the 
the  markets, 
applicable  reporting  scheme;  (iii)  verifies 
that  the  Company  has  adequate  rules  and 
its 
procedures 

supervises 

system 

and 

the 

79 

 
 
 
 
 
 
 
implementation;  (iv)  verifies  and  assesses 
the  performance  of  the  Internal  Audit, 
providing 
the  necessary  human  and 
economic  resources  and  approving  the 
Annual Audit Plan and any additional ad-hoc 
audits; (v) follows up on the enforcement of 
the  audit  work  plan  and  issues  an  opinion 
upon  presentation  and  publication  of  the 
financial statements;  (vi) issues an opinion 
on the appointment or replacement of the 
Head of Internal Audit; and (vii) analyzes the 
financial statements of the Company and of 
its  subsidiaries,  among  other  functions, 
prior  to  their  submission  to  the  Board  of 
Directors  and  with  the  necessary  depth  to 
verify  their  reasonableness,  reliability  and 
clarity.  In  addition,  the  Audit  Committee 
supervises  the  enforcement  of  the  risk 

management  reporting  policies  of  the 
Company. 
The  Audit  Committee  holds  monthly 
these 
meetings  and 
the 
are 
meetings 
consideration of the Company’s Board.  

the  minutes  of 
to 

submitted 

The Company has a Head of Internal Audit, 
who reports to the Audit Committee. 

This  area  has  the  resources,  time,  and 
knowledge  to  constitute  a  third  line  of 
defense behind internal controls (first line) 
and  risk  management  and  compliance 
(second  line).  To  this  end,  it  has  a  direct 
reporting line to the  Audit Committee and 
human  and  budgetary 
in 
accordance  with  the  size  of  the  Company 
and the complexity of its businesses. 

resources 

19.   The internal auditor or the members of the internal audit area are independent and highly 

qualified. 

The Board complies with this duty. Pursuant 
to the provisions of its by-laws, the Internal 
Audit  area  is  part  of  the  organizational 
structure of Grupo Supervielle, and reports 
to the Audit Committee.  

Internal  auditors  are  independent  officers 
and are in  charge of auditing the  different 
areas  and  activities  of  Grupo  Supervielle 
and of reporting on its adequate operation, 
and, 
of  making 
recommendations  intended  to  protect  the 
company’s  property,  optimize  available 
resources,  and  promote  compliance  with 
laws, rules, and regulations.  

applicable, 

if 

responsible 

The  Board  and  the  Audit  Committee  are 
the 
directly 
for  ensuring 
the 
independence  and  objectivity  of 
Internal  Audit  area.  To  that  end,  internal 
auditors  must  be  free  of  interferences 
regarding 
scope, 
schedule,  and 
procedures, 
content of reports. In such framework, the 
Audit Committee has unrestricted access to 
of  Grupo 
all 
information  and 
Supervielle  and  to  all 
for 
necessary 
documents 

audit 
frequency, 

Senior  Management 

selection, 

deemed 

fulfillment of their duties.   

Moreover, 
internal  auditors  have  no 
responsibility  or  power  over  any  of  the 
audited activities or the employees working 
on  them. 
  Therefore,  internal  auditors 
cannot  exert  internal  controls,  or  develop 
implement  systems,  or 
procedures,  or 
prepare  records,  or  participate  in  other 
activities that may affect their opinion. Each 
business unit is responsible for their audits. 

and 

communication 

In the performance of their duties, internal 
auditors  must  show  the  highest  level  of 
professional  objectivity  during  collection, 
evaluation, 
of 
information  on  the  matter  under  review, 
and  must  take  care  not  to  be  unduly 
influenced  by  third  party  opinions  or  by 
their  own  interests  at  the  time  of  issuing 
their opinion. Any circumstance that might 
compromise 
or 
objectivity  of  internal  auditors  must  be 
communicated 
immediate 
superiors, who will take such actions as are 
necessary for the case. 

independence 

their 

the 

to 

80 

 
 
 
 
 
 
 
 
 
 
 
20.   The Board has an Audit Committee that acts based on rules. The  majority of its members 
and its Chairman are independent directors. The CEO is not a member. The majority of its 
members have professional expertise in finance and accounting. 

of 

the 

Committee) 

  complies  with  this  duty. 
The  Board 
Pursuant  to Law 26.831, the  Company has 
an  Audit  Committee  made  up  of  three 
directors,  two  of  whom  (including  the 
Chairman 
are 
independent in accordance with the criteria 
established by the Argentine Securities and 
Exchange Commission (CNV), although all of 
them are independent pursuant to the rules 
of 
the  US  Securities  and  Exchange 
Commission  (which  apply  to  the  Company 
because  it  is  listed  on the  New  York  Stock 
Exchange, NYSE). 

to 

the 

administration 

All  the  directors  that  make  up  the  Audit 
in 
Committee  have  special  expertise 
relation 
and 
management  of  large  companies,  finance, 
banking,  financial  institutions  and/or  in 
accounting and auditing matters. Pursuant 
to  Section  407  of  the  Sarbanes-Oxley  Act 
the Board of Directors appointed one of the 
members  of  the  Audit  Committee  as  a 
"financial expert" as set forth therein. 

The  members  of  the  audit  committee,  at 
their  first  meeting  following  the  Board 
meeting that elected them, shall appoint a 
chairperson  from  among  their  number, 
who,  in  the  event  of  tie  in  the  vote  on 
matters  submitted  to  the  committee  for 
consideration, shall have a double vote. The 
decisions  of  the  audit  committee  shall  be 
recorded  in  a  special  corporate  book  and 
signed  by  all  members  of  the  committee 
who  were  present  at 
the  meeting. 
According to Article 17, Chapter III, Title II of 
the  CNV  Rules,  the  audit  committee  shall 
hold  at 
least  one  regularly  scheduled 
meeting every three months. 

The  Audit  Committee  is  governed  by  its 
Internal Rules, which set out its duties and 
powers  and  main  operating  rules.  The 
the 
include 
Committee's  Rules 
all 
functions 
responsibilities,  powers  and 
assigned 
the 
applicable  legal  and  regulatory  provisions, 

the  Committee  by 

to 

the 

reasonableness, 

taking into account its status as a local listed 
company and as a foreign company listed in 
the United States. 
In  this  regard,  our  Audit  Committee 
performs,  among  other,  the  following 
duties and tasks: 
-  monitors  the  sufficiency,  adequacy,  and 
effectiveness of internal control systems to 
ensure 
reliability, 
sufficiency  and  clarity  of  the  consolidated 
financial  statements,  financial  information 
and  consolidated  financial  statements  and 
information; 
-  takes  cognizance  of  complaints  about 
accounting, internal controls over financial 
reporting  and  auditing  matters  received 
through the applicable procedures. 
-  provides  full  disclosure  to  the  market  of 
transactions where there may be a conflict 
of  interest  with  members  of  the  Issuer's 
various  corporate  bodies  or  controlling 
shareholders; 
-  provides  advice  on  the  Board's  proposal 
for 
independent 
auditors,  ensures 
independence, 
analyses the different services they provide, 
reviews  their  plans,  and  assesses  their 
performance,  and  renders  an  opinion  on 
them when the Company issues its financial 
statements; 
-  ensures  that  the  Code  of  Ethics  and 
Internal  Codes  of  Conduct  regulations 
comply  with  the  rules  and  regulations  in 
force; 
- takes cognizance of internal audit policies 
to ensure that they are complete and up to 
date and approves them for submission to 
the Board of Directors for consideration and 
approval; 
-  takes  cognizance  of  Grupo  Supervielle's 
financial, 
and 
supervises 
operational 
compliance  with  the  policies  designed  to 
mitigate them; 
- advises on the reasonableness of directors' 
and  officers'  fees  and  stock  option  plans 
proposed by the Board of Directors; 

the  appointment  of 

reputational, 

legal, 

risks, 

their 

and 

81 

 
 
 
 
 
- issues reasoned opinions on related party 
transactions  under  certain  circumstances 
and  reports  such  opinions  to  regulatory 
agencies as required by the CNV; 
-  verifies  compliance  with  any  applicable 
rules of conduct; 
-  oversees  the  maintenance  of  adequate 
internal  controls  by  each  of  Grupo 
Supervielle's subsidiaries to minimize risk by 
consolidating 
the  best  practices  with 
respect to each of the businesses; 
legal 
-  advises  on  compliance  with 
requirements and on the reasonableness of 
the conditions for the issuance of shares or 
securities  convertible  into  shares,  in  cases 
increase  with  exclusion  or 
of  capital 
limitation of pre-emptive rights; 
-  issues  a  report  prior  to  any  resolution  of 
the Board of Directors to repurchase shares 
in the Company; 
-  at  least  once  a  year  and  upon  the 
presentation  of  the  Company's  annual 
balance sheet, issues a report to the Board 
and shareholders on its performance; and 
- performs all tasks set out in its rules, the 
Company's by-laws, laws, and regulations. 

In addition, the Audit Committee is required 
to prepare an annual work plan and submit 
it  to  the  Board  of  Directors  and  the 

Statutory  Audit  Committee.  Directors, 
members of the statutory audit committee 
and independent auditors, if so, required by 
the Committee, must attend the meetings, 
provide 
and 
information.  

cooperate 

fully 

and 

The Annual Performance Report issued the 
Committee when the Company publishes its 
financial  statements  describes  the  tasks 
performed 
the 
Committee's  Internal  Rules  and  its  annual 
Performance  Plan. 
The  Committee's 
performance  reports  can  be  found  on  the 
CNV website (Audit Committee Minutes). 

compliance  with 

in 

The  Audit  Committee  has  the  right  to 
engage experts and advisors to assist them 
in  their  tasks  and  has  full  access  to  the 
information  and  documentation  deemed 
necessary. 

The Chief Executive Officer is not a member 
of the Audit Committee. 

in 

The  rules  of  the  Audit  Committee  are 
the  Company’s  website: 
published 
https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx#comites. 

21.   The Board, with the opinion of the Audit Committee, approves the selection and monitoring 
policy of independent auditors, which determines the indicators to be considered for making 
a recommendation to the shareholders’ meetings regarding the replacement or not of the 
independent auditor. 

the 

that 

The  Board  of  Directors  complies  with  this 
duty,  as  the  Audit  Committee  Rules 
establish 
Committee's 
responsibilities 
include  analyzing  and 
evaluating the planning and performance of 
independent auditors, issuing an opinion on 
this  matter  when  the  annual  financial 
statements  are  presented  and  published, 
and ensuring their independence. 

Annually,  when  the  Committee  issues  its 
Performance  Report, 
the  Committee 
describes the tasks performed and gives an 
opinion on the independent audit, giving its 
opinion on the planning and performance of 
the independent audit. 

The  Committee 
is  also  responsible  for 
expressing an opinion on proposals made by 
the Board of Directors on the appointment 
of 
independent  auditors.  The  opinion 
should contain as a minimum: 
•  An  assessment  of  the  background 

considered. 

•  The reasons for continuity or change of 

• 

the auditor. 
In the event of removal or appointment 
of  a  new 
independent  auditor,  a 
detailed  account  of  any  discrepancies 
that  may  have  existed  with  regard  to 
the Company's financial statements. 

82 

 
 
 
 
 
 
 
 
 
      
issue  the  aforementioned 
In  order  to 
opinion,  the  Audit  Committee  takes  into 
account  the  grounds  described 
in  the 
Performance  Report 
in  relation  to  the 
assessment of independent auditors. 

The  Annual  Performance  Reports  of  the 
Committee and the opinions issued by the 
Committee in relation to the proposal of the 
the 
Board 

of  Directors 

regarding 

appointment  of  independent  auditors  are 
published  on  the  CNV  website,  within  the 
Audit Committee Minutes.  

the 

turn, 

Shareholders'  Meeting 
In 
considers the appointment of independent 
auditors  who  will  report  on  the  financial 
statements  for  each  year,  as  well  as  their 
fees.

F)  ETHICS, INTEGRITY AND COMPLIANCE  

22.   The Board approves a Code of Ethics and Conduct that embodies the ethical and integrity 
values  and  principles  and  the  corporate  culture.  The  Code  of  Ethics  and  Conduct  is 
communicated and applies to all directors, executives, and employees of the Company. 

The Board complies with this duty.  
Grupo  Supervielle  has  a  Code  of  Ethics 
approved by the Board of Directors, based 
on a set of essential values that distinguish 
and  identify  Grupo  Supervielle  and  that 
must be respected by its members in their 
daily  actions  with  customers,  suppliers, 
employees, and control entities. 

This Code applies to all employees of Grupo 
Supervielle  and  its  subsidiaries,  including 
temporary hires, or those under trial period, 
members  of 
independent 
the  Board, 
advisors,  suppliers  and  any  third  parties 
who,  by  reason  of  their  relationship  with 
Grupo 
the 
reputation  of  the  company  or  any  of  its 
subsidiaries.  

Supervielle,  may 

affect 

Ethical  values  are  a  distinctive  element  of 
Grupo Supervielle and must be respected by 
its  members  in  their  daily  activities  with 
stakeholders.  Employees  are  required  to 
have: (i) leadership to be market referents; 
(ii) innovation to challenge boundaries and 
seek  new  solutions  for  customers;  (iii) 
commitment  to offer sustainable solutions 
to 
the  demands  of  customers  and 
stakeholders;  (iv)  respect  towards  others, 
listening  and  understanding  customers’ 
needs and promoting constructive personal 
and business relationships; (v) efficiency to 
add  value  and  give  prompt  quality 
responsible  and 
responses,  making  a 

sustainable use of available resources, and 
(vi) capacity to make customers’ life easier, 
respecting their time, operating robust and 
simple processes and making decisions that 
take customers into account. 

In addition, the Code of Ethics sets forth a 
framework of ethics and transparency that 
enables the building of long term and trust-
based relationships with stakeholders. The 
code  promotes  a  culture  of  integrity  and 
compliance  with  regulations  and  best 
practices,  with  the  aim  of  promoting  the 
and 
a 
development  of 
competitive commercial environment.  

sustainable 

The  Code  of  Ethics  sets  forth:  (i)  the 
promotion  of  equal  opportunities  and 
nondiscrimination;  (ii)  the  provision  of  a 
safe and healthy work environment; (iii) the 
respectful,  honest  and 
promotion  of 
committed relations with stakeholders; (iv) 
fair treatment among employees and with 
customers, suppliers and the community in 
general,  and  (v)  transparency  and  respect 
regarding 
arrangements  made  with 
customers so as to provide a quality service. 

The  Code  of  Ethics  also sets  guidelines  for 
specific  situations,  such  as: 
(i)  non-
disclosure  of  customer  and  proprietary 
information  and  prohibition  to  use  said 
information to obtain a personal benefit; (ii) 
guidelines for cases of conflict of interests; 

83 

 
      
 
 
 
 
 
 
 
 
  
(iii) a corporate gift policy; (iv) guidelines for 
a  kind 
  relationship  with  government 
officers,  customers,  suppliers,  competitors 
and  the  Company  and  for  the  provision of 
agile  and  quality  services;  (v)  compliance 
with applicable regulations and policies; (vi) 
anti-money 
terrorist 
financing guidelines and (vii) guidelines for 
hiring employees.  

laundering 

and 

The  Code  of  Ethics  is  published  in  the 
Company’s website: 

https://www.gruposupervielle.com/Spanis
h/nuestro-enfoque/gobierno-
corporativo/default.aspx. 

Grupo Supervielle makes available to all its 
employees,  customers,  and  suppliers  an 
Ethics  Line,  which  is  outsourced.  It  is  an 
anonymous  and  independent  information 
service to communicate any irregular event 
affecting the interests of the Company and 
its  subsidiaries.  The  Ethics  Line  seeks  to 
channel  information  related  to  behavior 
values, 
inconsistent  with 

corporate 

independence, 
the 
guaranteeing 
confidentiality,  and  anonymity  of  the 
reporting persons, and prohibiting any type 
of  retaliation  or  negative  consequence  to 
the employees who make such reports.   
Telephone No. 0800-777-7813 
Web: https://eticagruposupervielle.linease
ticas.com/ 
Username: Supervielle 
Password: supervielle 

During the year under consideration, a total 
of  46  complaints  were  received  at  Grupo 
Supervielle’s level, 35 of which  are related 
to Banco Supervielle and 10 to IUDÚ and 1 
to  Supervielle  Seguros.  The  complaints 
dealt with three main topics: mistreatment, 
customer claims for poor service and other 
irregular conducts. All complaints were duly 
dealt  with  and  investigated  through  the 
corresponding  channels,  and  applicable 
correction  and/or  penalty  actions  were 
taken. 

There  were  no  complaints  on  matters 
related to audits or financial statements.

23.  The Board establishes and regularly reviews an Ethics and Integrity Program, based on risks, 
size and economic capacity of the Company. The Senior Management openly support the 
plan,  and  appoint  an  internal  executive  to  develop,  coordinate,  supervise  and  regularly 
assess the program’s efficiency. The program provides for: (i) regular training to directors, 
executives and employees on topics related to ethics, integrity and compliance; (ii) internal 
channels to report anomalies, which are open to third parties and are duly communicated; 
(iii)  a  protection  policy  to  prevent  retaliation  against  those  who  make  reports;  and  an 
internal investigation system that respects the rights of the investigated parties and imposes 
effective penalties for the violation of the Code of Ethics and Conduct; (iv) integrity policies 
in bidding processes; (v) mechanisms for regular risk analysis, monitoring of third party or 
business  partners  commercial  record  (including  due  diligence  to  verify  any  anomalies, 
misconducts or the existence of vulnerabilities during mergers and acquisitions), including 
suppliers, distributors, service providers, agents and brokers. 

is 

to 

committed 

The  Board  complies  with  this  duty.  Grupo 
Supervielle 
the 
implementation of a culture of integrity that 
laws, 
promotes  strict  compliance  with 
regulations, 
internal  codes,  and  good 
practices applicable to the industry. Grupo 
Supervielle requires that its employees act 
with  honesty  and  transparency  in  their 
relationship with the Public Administration 

so  as  to  prevent  any  act  that  could  be 
construed as bribery, influence peddling or 
any  form  of  corruption,  and  has  zero 
tolerance towards this kind of conducts.  

To that end, Grupo Supervielle has in place 
an  Integrity Program  for the  Prevention of 
Corrupt Practices which consists of a set of 
internal 
actions,  mechanisms, 
and 
integrity, 
procedures  for  promotion  of 

84 

 
   
  
 
 
 
 
 
and 

aimed 

control, 

at 
supervision, 
preventing, detecting, and fixing anomalies 
and  preventing  punishable 
conducts 
pursuant to the aforementioned rules. It is 
made up as follows: 

(i) 

(ii) 

(iii) 

Integrity Policies to prevent crimes 
improper  conducts:  set  of 
and 
policies  and  procedures  applicable 
to  all  directors,  executives  and 
employees 
the 
that 
performance of their tasks so as to 
prevent 
internal 
regulations  are  embodied  in  the 
Code  of  Ethics,  Gifts  and  Travel 
Policy and the Donation Policy. 

crimes. 

guide 

Said 

Guidelines  of  conduct  with  third 
parties:  in  the  relationship  with 
public  agencies  transparency  and 
accountability are key elements for 
the  promotion  of 
integrity  and 
prevention  of  corrupt  practices. 
Therefore,  the  Integrity  Program 
sets  specific  rules  and  procedures 
in  bidding 
to  prevent  crimes 
administrative 
processes, 
contracts or in any other interaction 
with  the  public  administration.  In 
turn, prior to the hiring of services 
from third parties  to act on behalf 
of  Grupo  Supervielle,  the  business 
area carries out  a due diligence  so 
as  to  become  acquainted  with  its 
prevent 
intermediaries 
improper conducts by those acting 
on its behalf. 

and 

in 

Training: The Company has in place 
an ongoing anti-corruption training 
program  addressed  to  directors, 
executives,  and  employees.  The 
program  is  implemented  through 
the 
in 
coordination with the Chief Human 
Resources  Officer,  and  attendance 
is mandatory for all employees. 

Compliance 

Officer 

(iv) 

Internal  Investigations  and  Ethics 
Line:  The  Compliance  Department 

policies 

internal 

promote 

laws 
to 

internal 
may 
investigations on a specific issue or 
report. 
In  those  cases,  certain 
records,  books,  and  accounts  may 
be audited or investigated so as to 
prevent  and  detect  violations  of 
and 
anti-corruption 
ensure 
and 
procedures, 
compliance  with  this  Program  and 
other 
and 
procedures.  All  employees  must 
cooperate if so required. The Ethics 
Line  is  available  to  all  employees 
and suppliers of Grupo Supervielle, 
and  may  be  used  to  report  any 
alleged violation of that policy. That 
report shall give rise to an internal 
investigation  that  must  guarantee 
the  rights  of 
investigated 
parties,  which  shall  result  on  the 
imposition  of  applicable  penalties. 
Retaliation  against  employees  that 
make  such  reports  in  good  faith  is 
forbidden;  the  right  to  defense  of 
the  reported  party  is  guaranteed. 
Besides, 
investigations 
regarding  alleged  fraudulent  acts 
are  conducted  by  the  Chief  Risk 
Officer  through  a  special  unit  to 
address these cases. 

internal 

the 

The  Board  of  Directors  is  in  charge  of 
reviewing  and  modifying  the 
Integrity 
Program  for  the  Prevention  of  Corrupt 
Practices, with the recommendation of the 
Ethics, 
Corporate 
Governance Committee.  

Compliance 

and 

The Compliance Department is in charge of 
the interpretation, control and supervision 
of the policy and is responsible for ensuring 
its  effective  compliance.  It  carries  out  the 
regular  risk  analysis  for  the  consequent 
adaptation of the Integrity Program for the 
Prevention of Corrupt  Practices, as  well as 
the  continuous  monitoring  and  evaluation 
of its effectiveness. The Compliance Officer 
the 
is 
internally 
and 
development, 
supervision of the Integrity Program. 

coordination, 

responsible 

for 

85 

 
 
 
 
 
 
 
24.  The Board ensures the existence of formal mechanisms to prevent and deal with conflicts of 
interest. In the case of transactions with related parties, the Board approves a policy that 
sets  forth  the  role  of  each  corporate  body  and  defines  how  to  identify,  manage,  and 
communicate transactions that are harmful for the Company or for certain investors only. 

The Conflict of Interest Policy supplements 
laws, rules and regulations on values related 
to  disclosure  and  negotiation,  and  to 
policies and procedures established in other 
corporate  governance  documents  of  the 
Company.  In  particular,  the  Rules  of  the 
Audit  Committee  and  the  Code  of  Ethics 
provide  additional  information  regarding 
the  procedures 
review  disclosure, 
to 
conduct and preparation of reports on non-
compliance.  

is  addressed 

It applies  to Grupo Supervielle  S.A. and its 
subsidiaries,  and 
to  all 
members of the Board, the Statutory Audit 
Committee,  Senior  Management,  and 
employees regardless of their employment 
terms. 

if  an  employee 

The  Policy  sets  forth  the  obligation  of 
reporting parties to report those facts that 
might  give  rise  to  a  conflict  of  interest  as 
soon  as  possible  to  their 
immediate 
superior and to the Compliance Officer so as 
to  be  removed  from  that  position  that 
creates the conflict of interest.  
Besides, 
is  also  a 
shareholder,  manager,  director  or  senior 
executive  of  a  competitor  or  supplier  of 
Grupo  Supervielle,  they  must  promptly 
report  this  fact  to  the  Compliance  Officer, 
who shall evaluate the situation jointly with 
Executives, 
Committee. 
the 
managers,  professionals,  and  technicians 
carrying out activities not related to Grupo 
Supervielle  must  reveal  all  the  details 
related  to  that  fact  to  the  Compliance 
Officer.  Current  or  potential  conflicts  of 
interest  involving  controlling  shareholders, 
the  Board  members,  the  Statutory  Audit 
Committee  members,  and  the  Senior 
Management  must  be  reported  to  the 
Chairman of the Board, the Chairman of the 

Audit 

G)  SHAREHOLDERS AND STAKEHOLDERS  

Audit Committee  and the Chairman of the 
Ethics, 
Corporate 
Governance Committee. 

Compliance 

and 

The Policy sets forth that those persons that 
do  not  avoid  or  duly  report  conflicts  of 
interest affecting or likely to affect them will 
be liable for direct and indirect damages to 
the Company arising from their conduct and 
shall  be  subject  to  penalties  pursuant  to 
applicable laws and the contracts in force. 

Parties, 

Related 

Besides,  the  Board  of  Directors  of  Grupo 
Supervielle approved a Policy of Operations 
Connected 
with 
Counterparties  and  Related  Persons  that 
regulates the conditions for the approval of 
operations with related parties, pursuant to 
the  provisions  of  the  Argentine  Securities 
and  Exchange  Commission  ,  as  applicable, 
and  the  rules  of  the  US  Securities  and 
Exchange Commission. 

The  aforementioned  Policy  is  intended  to 
ensure that said transactions be carried out 
with transparency, fairness, and objectivity, 
under  terms  and  conditions  in  line  with 
applicable 
in 
financial  statements,  and  be  in  line  with 
good corporate governance practices. 

laws,  be  clearly  reported 

Counterparties 

Besides, Grupo Supervielle has a Committee 
for the Analysis of Operations with Related 
Parties, 
and  Related 
Persons, which is governed by Internal Rules 
and  has  consultancy  and  supervision 
powers to apply the corresponding Policy in 
order  to  ensure  the transparency  of these 
transactions  and  that  they  are  carried  out 
pursuant  to  the  conditions  set  forth  in 
applicable regulations. 

86 

 
 
 
 
 
 
 
 
 
 
 
25.   Financial and non-financial information is disclosed on the Company’s website, which may 
be accessed by all investors. The website has a special area for consideration of investment 
inquiries. 

The  Board  complies  with  this  duty.  Grupo 
website 
Supervielle’s 
www.gruposupervielle.com 
is  a  public 
website  and  is  updated  on  a  regular  basis 
with  relevant  corporate  information,  as 
follows:  

• 

Institutional  information:  includes  the 
history of the Company, a description of 
its  businesses,  the  composition  of  the 
leadership  team  and  the  recognitions 
and awards obtained. 

sets  out 

strategy,  defines 

•  Commitment: describes the company's 
purpose  and  general  strategy.  This 
section  also 
the  ESG 
(environmental,  social,  and  corporate 
governance) 
the 
materiality  matrix  and 
includes  the 
Sustainability  Reports  existing  to  date. 
With regard to Corporate Governance, 
the Corporate Bylaws, the composition, 
and  résumés  of  the  members  of  the 
information  on 
Board  of  Directors, 
sustainability,  and  the  shareholding 
structure of the company and the Code 
of  Corporate  Governance  are  made 
available.  The  main  corporate  policies 
are  also 
included  together  with  a 
description of the duties of the Board of 
the 
committees 
Directors' 
and 
risk 
and  policies 
strategies 
for 
section 
management. 
also 
This 
in  terms  of 
describes  our  Culture 
work 
and 
diversity 
methodologies, 
internal 
communication, and volunteering. 
•  The  Sustainability  report  and  related 
the 

is  published  on 

inclusion, 

training, 

information 
Company's website: 

https://www.gruposupervielle.com/Sp
anish/nuestro-enfoque/estrategia-de-
esg2/#reportes-de-sustentabilidad 

• 

information  on 
Investors:  provides 
shareholding 
performance, 
share 
structure, 
information 
financial 
including  quarterly  results,  results  and 
annual  reports  and  20-F  Form,  among 
other reports, regulatory filings with the 
Argentine  Securities  and  Exchange 
Commission  and  the  US  Securities  and 
Exchange  Commission,  calendar  of 
corporate  events,  presentations,  and 
other developments.  

•  Developments  and  investor  education: 
information  of  interest  is  presented, 
and educational tools are  available for 
investor convenience.  

On  the  other  hand,  Grupo  Supervielle 
constantly promotes contact with investors.  
In order to reflect the intrinsic value of the 
Company,  the  Board  of  Directors  has 
explicitly  established  an  active 
investor 
relations  policy.  In  order  to  achieve  this 
objective,  we  try  to  provide  truthful, 
reliable,  and  consistent  information.  For 
such reasons, multiple tasks are carried out 
in  order  to  generate  fluid  communication 
with  investors.  When  engaging  with  their 
shareholders,  Grupo  Supervielle's  teams 
follow  the  same  principles  that  have  been 
(i)  easy 
for  all  stakeholders: 
defined 
accessibility; 
to 
legitimate concerns; (iii) transparency in the 
commitments assumed; and (iv) disclosure 
of relevant information. 

response 

timely 

(ii) 

In  addition,  the  Company,  on  a  quarterly 
basis, reports about its performance to the 
in  general,  the  corporate 
Shareholders 
bodies and the control authority.  

87 

 
 
 
 
 
 
 
 
 
The Company’s website has a direct line to contact the Investors Relations Department and the 
members of the team through the following e-mail:  
IR-GrupoSupervielle@gruposupervielle.com.ar. 

26.   The  Board  must  ensure  that  there  is  a  procedure  for  identification  and  classification  of 

stakeholders and a channel to communicate with them. 

The Board complies with this duty. In 2021 
Grupo  Supervielle  issued  the  consolidated 
2021  Sustainability  Report,  which  includes 
data and indicators of the Company and its 
subsidiaries  and  provides  for  a  procedure 
identification  and  classification  of 
for 
stakeholders 
the 
that 
Stakeholders Involvement Plan.  

included 

in 

is 

Involvement  with  a  wide 
range  of 
stakeholders  enables  Grupo  Supervielle  to 
clearly  identify  who  they  are  and  classify 
them  according  to  their  level  of  influence, 
impact, risk, size, closeness, among other. 

The aim is to have a better understanding of 
the  social  and  environmental  impacts  of 
commercial activities, including the indirect 
from  projects  and 
impacts  derived 
businesses  that  are  financed.  This  has  an 
effect on risk mitigation, crisis anticipation, 
and eventually, provides tools to solve them 
efficiently.  

Considering the size of their operations and 
diversity of stakeholders, Grupo Supervielle 
involvement 
decentralized 
adopts 
approach. This means that different teams 
of Grupo Supervielle must interact regularly 

a 

with their stakeholders in matters of mutual 
interest to explore possible associations and 
seek opportunities to create value.  

teams 

As to involvement with their stakeholders, 
Grupo  Supervielle 
the 
principles  of  easy  accessibility,  timely 
concerns, 
response 
transparency in the commitments assumed, 
and  disclosure of relevant information. 

legitimate 

follow 

to 

To identify their stakeholders, the relevant 
teams  use  the  interaction  and  business 
impact  criteria,  classify  their  profiles  and 
design  adequate  communication  channels 
for  each  of  them.  Said  communication 
channels  must  enable  reception,  analysis, 
and  timely  response  to  inquiries,  and  are 
additional  to  the  public  information  that 
stakeholders  may  obtain  through  the 
website www.gruposupervielle.com. 

The  2021  Sustainability  Report,  prepared 
following  GRI  (Global  Reporting  Initiative) 
Standards,  reports  on  the  Company’s 
Stakeholders  and 
the  communication 
channel for their adequate service. 

27.   Prior to the holding of Shareholders’ Meetings, the Board  delivers to the shareholders, a 
“provisional  information  package”  to  allow  them  –  through  a  formal  communication 
channel-  to  make  non-binding  comments  and 
issue  opinions  dissenting  with  the 
recommendations made by the Board. At the time of delivery of the final package, the Board 
must expressly refer to the comments received, as deemed necessary. 

88 

 
 
 
 
 
 
 
 
 
 
 
 
The  Board  of  Grupo  Supervielle  makes 
recommendations  as  regards  votes  and/or 
informs  shareholders  of  any  proposals  of 
motions  prior 
the  holding  of 
Shareholders’ Meetings.  

to 

To that end, the Board prepares a document 
with  vote  recommendations  and  motion 
proposals made by other shareholders and 
issues  a  document  –  prepared  by  the 
Disclosure  Committee  and  later  approved 
by  the  Board  –  which  is  published  as  a 
relevant  fact  in  the  Financial  Information 
Highway  of  the  Argentine  Securities  and 
Exchange  Commission  and  as  a  relevant 
filing  in  the  US  Securities  and  Exchange 
Commission and in the Company’s website.  

information 

is  disclosed 

This 
to  all 
shareholders  at  the  same  time,  respecting 
the principle of symmetric information, and 
contains  disaggregated  and  complete 
the 
information  on  each 
Shareholders’ Meeting agenda. 

item  of 

to 

the 

The Company is implementing a procedure 
for holding of Shareholders’ meetings as per 
CNV Rules, ensuring that said meetings are 
held  in  safe  and  transparent  conditions, 
guaranteeing respect, equal treatment and 
free  accessibility  for  all  participants,  and 
that  the  documents  to  be  submitted  for 
consideration of the Shareholders are made 
legally 
them  within 
available 
established term. 
Although there are yet no plans regarding a 
formal  communication  channel  to  receive 
non-binding  comments  and  issue  opinions 
dissenting  with  those  of  the  Board,  the 
Company has adequate means (website and 
contact data) which may be used to channel 
any  said  comments  and  opinions  through 
the 
Relations  Department. 
Comments received and the corresponding 
to  all 
answers  must  be  disclosed 
shareholders  through  publication  as  a 
relevant  fact  in  the  Financial  Information 
Highway  and  as  a  relevant  filing  in  the  US 
Securities and Exchange Commission and in 
the Company’s website 

Investor 

According to the company’s by-laws, shareholders may receive information packages for 
28. 
Shareholders’  Meetings  through  virtual  means  and  participate  in  said  meetings  through 
electronic communication means enabling the simultaneous transmission of sound, images, and 
words, thus ensuring the principle of equal treatment of participants. 

The Board complies with this duty.  
During  the  year  under  consideration,  the 
Company  amended  its  bylaws  to  regulate 
the  holding  of  remote  virtual  meetings,  in 
accordance  with  the  requirements  of 
implies  the 
applicable  regulations.  This 

for  shareholders  to  receive 
possibility 
information  packages  online  prior 
to 
Shareholders’  Meetings,  in  printed  form 
through  other  physical  channels 
and 
provided for this purpose.  

The  Dividend  Distribution  Policy  is  in  line  with  the  strategy  and  clearly  sets  forth  the 

29.  
criteria, frequency, and terms for any dividend distribution. 

89 

 
 
 
 
 
 
 
 
The Board complies with this duty.  
Grupo  Supervielle  has  a  specific  policy  on 
distribution  of  dividends,  which  are 
declared and paid to the extent that funds 
are legally available, and as determined by 
the 
Annual 
Shareholders` Meeting. 

shareholders 

the 

at 

regarding 

recommendation 

Prior  to  the  Shareholders’  Meeting,  the 
Board  makes  a 
to 
shareholders 
dividend 
distribution  and  payment,  which  will 
depend  on  a  number  of  factors,  including, 
without  limitation,  operating  results,  cash 
flows,  financial  condition,  capital  levels, 
and 
legal 
regulatory 
investment 
requirement, 
opportunities and acquisitions, in line with 
the Company-defined strategy.  

requirements, 

contractual 

As  a  general  rule,  the  Board  makes 
recommendations  in  favor  of  an  efficient 
the  Board  will 
i.e., 
use  of  capital, 
recommend  reinvestment  profits  when 
investment  opportunities, 
there 
are 
whether  organic  or 
inorganic,  or  will 
recommend  a  dividend  distribution  when 
there is capital surplus. 

In  accordance  with  the  Companies  Law  N° 
19550, the CNV Rules, as supplemented and 
amended,  and 
the  bylaws  of  Grupo 
Supervielle,  at  the  end  of  each  fiscal  year, 
the liquid and realized profits are allocated 
as follows: (i) 5% until reaching 20% of the 
subscribed capital to the  statutory  reserve 

fund, (ii) to the remuneration of the Board 
of  Directors  and  the  Statutory  Audit 
Committee, (iii) to the payment of dividends 
on  preferred  shares,  giving  priority  to 
unpaid  cumulative  dividends  and  (iv)  the 
balance,  in  whole  or  in  part,  to  additional 
participation  of  preferred  shares  and 
dividends on common shares or to optional 
or  contingency  reserve  fund  or  to  a  new 
account or as otherwise determined by the 
Shareholders' Meeting. 

the 

In  accordance  with  CNV  Rules,  cash 
dividends  must  be  paid  to  shareholders 
within 30 calendar days of the approval of 
respective 
their  distribution  by 
shareholders' meeting. In the case of stock 
dividends, or stock and cash dividends, the 
shares and cash must be made available to 
shareholders within three months from the 
date  of  the  notice  of  the  authorization  of 
the  public  offer  for  the  shares  to  be 
distributed. 

receive 
Shareholders  are  entitled 
to 
dividends  and  other  claims, 
if  any. 
Dividends are distributed pro rata according 
to  the  number  of  shares  held  by  each 
holder.  The  shareholders'  right  to  claim 
payment  of  dividends  expires  three  years 
after  the  date  on  which  they  were  made 
available  to  the  shareholders,  and  the 
amount  not  claimed  within  this  period  is 
considered  as  extraordinary  profit  of  the 
Company.