| CURRENT/NON-CURRENT DISTINCTION |
29. CURRENT/NON-CURRENT DISTINCTION Grupo Supervielle has adopted the presentation of all assets and liabilities in order of liquidity due to this presentation provides information that is reliable and more relevant. The amounts expected to recover or cancel assets and liabilities as of December 31, 2025 and 2024 are set out below, considering: a) those expected to be recovered or canceled within the following twelve months after the reporting year, and b) those expected to be recovered or canceled after twelve months after that date. | | | | | | | | | | | | | | | 12/31/2025 | | 12/31/2024 | | | No more than | | | | | | No more than | | | | | | | 12 months | | More than 12 | | | | 12 months | | More than 12 | | | | | after the | | months after | | | | after the | | months after | | | | | reporting | | the reporting | | | | reporting | | the reporting | | | ASSETS | | period | | period | | Total | | period | | period | | Total | Cash and due from banks | | 1,599,186,464 | | — | | 1,599,186,464 | | 858,981,662 | | — | | 858,981,662 | Cash | | 208,669,564 | | — | | 208,669,564 | | 199,785,619 | | — | | 199,785,619 | Argentine Central Bank | | 1,208,438,443 | | — | | 1,208,438,443 | | 630,184,457 | | — | | 630,184,457 | Other local financial institutions | | 130,109,546 | | — | | 130,109,546 | | 26,898,713 | | — | | 26,898,713 | Others | | 51,968,911 | | — | | 51,968,911 | | 2,112,873 | | — | | 2,112,873 | Debt Securities at fair value through profit or loss | | 249,506,501 | | — | | 249,506,501 | | 346,410,248 | | — | | 346,410,248 | Derivatives | | 9,910,637 | | — | | 9,910,637 | | 6,087,827 | | — | | 6,087,827 | Reverse Repo transactions | | 3,657,016 | | — | | 3,657,016 | | — | | — | | — | Other financial assets | | 57,533,129 | | — | | 57,533,129 | | 37,666,571 | | — | | 37,666,571 | Loans and other financing | | 2,800,271,580 | | 965,206,646 | | 3,765,478,226 | | 2,012,301,695 | | 842,409,232 | | 2,854,710,927 | To the non-financial public sector | | 8,604,827 | | 130,615 | | 8,735,442 | | 4,004,784 | | 246,654 | | 4,251,438 | To the financial sector | | 322,300,303 | | 9,754,871 | | 332,055,174 | | 21,414,494 | | 5,383,141 | | 26,797,635 | To the Non-Financial Private Sector and Foreign residents | | 2,469,366,450 | | 955,321,160 | | 3,424,687,610 | | 1,986,882,417 | | 836,779,437 | | 2,823,661,854 | Other debt securities | | 691,654,090 | | 113,253,738 | | 804,907,828 | | 425,453,462 | | 643,900,812 | | 1,069,354,274 | Pledged as collateral | | 681,163,072 | | — | | 681,163,072 | | 230,673,338 | | — | | 230,673,338 | Investments in equity instruments | | — | | 5,705,943 | | 5,705,943 | | 10,548 | | 924,409 | | 934,957 | Property, plant and equipment | | — | | 132,658,360 | | 132,658,360 | | — | | 134,096,351 | | 134,096,351 | Investment Property | | — | | 92,588,256 | | 92,588,256 | | — | | 103,441,552 | | 103,441,552 | Intangible assets | | — | | 231,836,457 | | 231,836,457 | | — | | 218,386,830 | | 218,386,830 | Deferred income tax assets | | 107,793,230 | | (16,389,693) | | 91,403,537 | | 9,089,923 | | 6,623,632 | | 15,713,555 | Other non-financial assets | | 21,387,456 | | 22,642,013 | | 44,029,469 | | 23,564,000 | | 23,191,337 | | 46,755,337 | TOTAL ASSETS | | 6,222,063,175 | | 1,547,501,720 | | 7,769,564,895 | | 3,950,239,274 | | 1,972,974,155 | | 5,923,213,429 |
| | | | | | | | | | | | | | | 12/31/2025 | | 12/31/2024 | | | No more than | | | | | | No more than | | | | | | | 12 months | | More than 12 | | | | 12 months | | More than 12 | | | | | after the | | months after | | | | after the | | months after | | | | | reporting | | the reporting | | | | reporting | | the reporting | | | LIABILITIES | | period | | period | | Total | | period | | period | | Total | Deposits | | 5,114,731,152 | | 4,155,327 | | 5,118,886,479 | | 4,174,648,931 | | — | | 4,174,648,931 | Non-financial public sector | | 131,280,895 | | — | | 131,280,895 | | 190,358,730 | | — | | 190,358,730 | Financial sector | | 744,014 | | — | | 744,014 | | 243,730 | | — | | 243,730 | Non-financial private sector and foreign residents | | 4,982,706,243 | | 4,155,327 | | 4,986,861,570 | | 3,984,046,471 | | — | | 3,984,046,471 | Liabilities at fair value through profit or loss | | 693,909 | | — | | 693,909 | | — | | — | | — | Derivatives | | — | | — | | — | | 2,281,117 | | — | | 2,281,117 | Repo Transactions | | 393,411,412 | | — | | 393,411,412 | | 44,677,369 | | — | | 44,677,369 | Other financial liabilities | | 276,725,506 | | 3,546,779 | | 280,272,285 | | 216,450,391 | | 2,164,122 | | 218,614,513 | Financing received from the Argentine Central Bank and other financial institutions | | 233,480,510 | | 247,313,232 | | 480,793,742 | | 45,538,644 | | 6,157,214 | | 51,695,858 | Unsubordinated negotiable Obligations | | 174,866,398 | | — | | 174,866,398 | | 67,297,539 | | — | | 67,297,539 | Current income tax liability | | 442,758 | | — | | 442,758 | | 6,880,917 | | — | | 6,880,917 | Provisions | | 162,064 | | 13,728,764 | | 13,890,828 | | 143,560 | | 53,268,985 | | 53,412,545 | Other non-financial liabilities | | 320,235,349 | | — | | 320,235,349 | | 252,894,438 | | — | | 252,894,438 | TOTAL LIABILITIES | | 6,514,749,058 | | 268,744,102 | | 6,783,493,160 | | 4,810,812,906 | | 61,590,321 | | 4,872,403,227 |
|