Decision Amending the Decision on the Criteria and the Manner of Classification of Assets and Calculation of Provisions for Potential Loan Losses of the Development Bank of Montenegro

Pursuant to Article 44 paragraph (2) item 3) of the Central Bank of Montenegro Law (OGM 40/10, 6/13, 70/17, 125/23), and Article 25 paragraph (2) of the of the Law on the Development Bank of Montenegro (OGM 99/24, 140/25), the Council of the Central Bank of Montenegro, at its meeting held on 27 February 2026, passed the following DECISION AMENDING THE DECISION ON THE CRITERIA AND THE MANNER OF CLASSIFICATION OF ASSETS AND CALCULATION OF PROVISIONS FOR POTENTIAL LOAN LOSSES OF THE DEVELOPMENT BANK OF MONTENEGRO Article 1 In the Decision on the criteria and the manner of classification of assets and calculation of provisions for potential loan losses of the Development Bank (OGM 94/25) in Article 15 paragraph (3) item 1) shall be amended as follows: “1) funds (cash);”. In item 5) amendments were made in Montenegrin text with no relevance to the English translation. Article 2 In Article 32 paragraph (2) item 1) the words: “of the Development Bank and/or” shall be deleted. Article 3 This Decision shall enter into force on the eighth day following that of its publication in the Official Gazette of Montenegro. THE COUNCIL OF THE CENTRAL BANK OF MONTENEGRO Decision number: 0101-1771-5/2026 Podgorica, 27 February 2026 CHAIRPERSON GOVERNOR

Irena Radović, m.p.