Consolidated Condensed Interim Financial Statements
For the nine-month period ended on
September 30, 2022, presented on comparative basis
Contents | ||
CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION............................................ | 3 | |
CONSOLIDATED CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME ................................. | 4 | |
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY .......... | 7 | |
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS ............................................................ | 9 | |
CONSOLIDATED CONDENSED INTERIM STATEMENT OF CASH FLOWS .......................................................... | 10 | |
1. | ACCOUNTING STANDARDS AND BASIS OF PREPARATION ..................................................................... | 11 |
2. | CRITICAL ACCOUNTING POLICIES AND ESTIMATES .............................................................................. | 20 |
3. | SEGMENT REPORTING ....................................................................................................................................... | 21 |
4. | FAIR VALUES ......................................................................................................................................................... | 24 |
5. | CASH AND DUE FROM BANKS .......................................................................................................................... | 27 |
6. | RELATED PARTY TRANSACTIONS.................................................................................................................. | 28 |
7. COMPOSITION OF THE MAIN ITEMS OF THE CONSOLIDATED STATEMENT OF FINANCIAL
POSITION AND CONSOLIDATED INCOME STATEMENT ......................................................................................... | 28 | |
8. | CONSIDERATION OF THE RESULTS ............................................................................................................... | 32 |
9. | INSURANCE ............................................................................................................................................................ | 32 |
10. | ASSET MANAGEMENT AND OTHER SERVICES ........................................................................................... | 32 |
11. | ADDITIONAL INFORMATION REQUIRED BY THE BCRA ......................................................................... | 32 |
12. | FINANCIAL RISK FACTORS ............................................................................................................................... | 36 |
13. | INTERNATIONAL FINANCING PROGRAMS .................................................................................................. | 36 |
14. | ASSIGNMENT OF LOAN PORTFOLIO.............................................................................................................. | 36 |
15. | OWN SHARES ACQUISITION PROGRAM ....................................................................................................... | 37 |
16. | ECONOMIC CONTEXT IN WHICH THE COMPANY OPERATES............................................................... | 37 |
17. | SUBSEQUENT EVENTS ........................................................................................................................................ | 38 |
SCHEDULE A - DEBT SECURITIES AT FAIR VALUE THROUGH PROFIT OR LOSS, OTHER DEBT | ||
SECURITIES, EQUITY INSTRUMENTS........................................................................................................................... | 39 | |
SCHEDULE B - CLASSIFICATION OF LOANS AND OTHER FINANCING CREDIT ACCORDING TO STATUS | ||
AND COLLATERAL RECEIVED ....................................................................................................................................... | 44 | |
SCHEDULE C - CONCENTRATION OF LOANS AND OTHER FINANCING ............................................................ | 46 | |
SCHEDULE D - BREAKDOWN OF TOTAL LOANS AND OTHER FINANCING .................................................... | 47 | |
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT .............................................................................................. | 48 | |
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................ | 49 | |
SCHEDULE H - CONCENTRATION OF DEPOSITS ...................................................................................................... | 50 | |
SCHEDULE I - BREAKDOWN OF FINANCIAL LIABILITIES FROM REMAINING TERMS ............................... | 51 | |
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY.................................................................... | 52 | |
SCHEDULE R - LOAN LOSS RISK PROVISIONS .......................................................................................................... | 53 | |
SEPARATE CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION..................................................... | 55 | |
SEPARATE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME .......................................... | 56 | |
EARNING PER SHARE ........................................................................................................................................................ | 57 | |
SEPARTE CONDENSED INTERIM STATEMENT OF COMPREHENSIVE INCOME ............................................. | 58 | |
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ................... | 59 | |
SEPARATE CONDENSED INTERIM STATEMENT OF CHANGES IN SHAREHOLDERS´ EQUITY ................... | 60 | |
SEPARATE CONDENSED INTERIM STATEMENT OF CASH FLOW ....................................................................... | 61 | |
1. | ACCOUNTING STANDARDS AND BASIS OF PREPARATION ..................................................................... | 62 |
2. | FAIR VALUES ......................................................................................................................................................... | 68 |
3. | INVESTMENT IN SUBSIDIARIES AND ASSOCIATES ................................................................................... | 70 |
4. COMPOSITION OF THE MAIN ITEMS OF THE SEPARATE STATEMENT OF COMPREHENSIVE
INCOME.................................................................................................................................................................................. | 71 | |
5. | RESTRICTED ASSETS .......................................................................................................................................... | 73 |
6. | COMPANIES UNDER SECT, 33 OF CORPORATE LAW AND OTHER RELATED COMPANIES .......... | 73 |
7. | LOAN AND DEBT ESTIMATED TERMS ........................................................................................................... | 77 |
8. | CAPITAL STOCK ................................................................................................................................................... | 77 |
9. | CASH AND DUE FROM BANKS .......................................................................................................................... | 78 |
10. | SUBSEQUENT EVENTS ........................................................................................................................................ | 78 |
SCHEDULE A - OTHER DEBT SECURITIES .................................................................................................................. | 79 | |
SCHEDULE F - PROPERTY, PLANT AND EQUIPMENT .............................................................................................. | 80 | |
SCHEDULE G - INTANGIBLE ASSETS ............................................................................................................................ | 81 | |
SCHEDULE L - ASSETS AND LIABILITIES IN FOREIGN CURRENCY ................................................................... | 82 | |
INFORMATIVE REVIEW AS OF SEPTEMBER 30, 2022 ................................................................................................ | 83 |
Consolidated Condensed Interim Financial Statements
For the nine-month period ended on
September 30, 2022, presented on comparative basis in homogeneous currency
Name: Financial year:
Legal Address: Core Business:
1
GRUPO SUPERVIELLE S.A.
Grupo Supervielle S.A.
N° 47 started on January 1, 2022
Bartolomé Mitre 434
Ciudad Autónoma de Buenos Aires
Carry out, on its own account or third parties' or related to third parties, in the country or abroad, financing activities through cash or instrument contributions to already-existing or to-be-set-up corporations, whether controlling such corporations or not, as well as the purchase and sale of securities, shares, debentures and any kind of property values, granting of fines and/or guarantees, set up or transfer of loans as guarantee, including real, or without it not including operations set forth by the Financial Entities Law and any other requiring public bidding.
Registration Number at the IGP: | 212,617 |
Date of Registration at IGP: | October 15, 1980 |
Amendment of by-laws (last): | April 24, 2018 (Registration in progress) |
Expiration date of the Company's By-Laws: | October 15, 2079 |
Corporations Article 33 Companies general Law | Note 6 to Separate Financial Statements |
Composition of Capital Stock as of September 30, 2022
Shares | Capital Stock | ||||
Votes per | Subscribed | Integrated | |||
Quantity | Class | N.V. $ | in thousands | in thousands | |
share | |||||
of $ | of $ | ||||
61,738,188 | A: Non endorsable, common shares | 1 | 5 | 61,738 | 61,738 |
of a nominal value | |||||
394,984,134 | B: Non endorsable, common shares | 1 | 1 | 394,984 | 394,984 |
of a nominal value | |||||
456,722,322 | 456,722 | 456,722 | |||
2
GRUPO SUPERVIELLE S.A.
CONSOLIDATED CONDENSED INTERIM STATEMENT OF FINANCIAL POSITION
As of September 30, 2022 and December 31, 2021
(Expressed in thousands of pesos in homogeneous currency)
ASSETS | Notes and | 09/30/2022 | 12/31/2021 |
Schedules | |||
Cash and due from banks | 4 and 5 | 34,719,311 | 54,096,981 |
Cash | 13,081,598 | 20,907,525 | |
Financial institutions and correspondents | 21,421,164 | 32,123,360 | |
Argentine Central Bank | 18,842,143 | 30,116,599 | |
Other local and financial institutions | 2,579,021 | 2,006,761 | |
Others | 216,549 | 1,066,096 | |
Debt Securities at fair value through profit or loss | 4, 5, 7.1 and | ||
A | 15,448,777 | 37,324,702 | |
Derivatives | 7.2 and 4 | 242,298 | 368,447 |
Reverse Repo transactions | 4 and 7.3 | 9,571,157 | 71,161,797 |
Other financial assets | 4, 7.4 and 5 | 8,209,749 | 23,072,259 |
Loans and other financing | 4,7.5 and B | 204,542,487 | 253,695,174 |
To the non-financial public sector | 345,747 | 37,762 | |
To the financial sector | 522,870 | 127,598 | |
To the Non-Financial Private Sector and Foreign residents | 203,673,870 | 253,529,814 | |
Other debt securities | 4, 7.6 and A | 210,915,818 | 131,202,696 |
Financial assets pledged as collateral | 4 and 7.7 | 14,716,375 | 14,182,568 |
Deferred income tax assets | 1,025,901 | 1,461,928 | |
Investments in equity instruments | 4 and A | 385,005 | 438,899 |
Property, plant and equipment | F | 17,142,838 | 18,326,065 |
Investment property | F | 15,015,130 | 14,445,278 |
Intangible assets | G | 19,193,703 | 18,969,090 |
Deferred income tax assets | 6,134,049 | 5,328,349 | |
Other non-financial assets | 7.8 | 5,347,265 | 4,086,901 |
Inventories | 7.9 | 202,627 | 227,147 |
TOTAL ASSETS | 562,812,490 | 648,388,281 | |
The accompanying notes and schedules are an integral part of the Consolidated Condensed Interim Financial Statement.
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Grupo Supervielle SA published this content on 07 December 2022 and is solely responsible for the information contained therein. Distributed by Public, unedited and unaltered, on 07 December 2022 15:20:57 UTC.