BCRA Communication A 8421: Adjustments to the Monthly Accounting Information Regime for Foreign Exchange Operations (R.I. - O.C.)

"2026 - YEAR OF ARGENTINA'S GREATNESS" COMMUNICATION “A” 8421 15/04/2026 TO FINANCIAL ENTITIES, TO FOREIGN EXCHANGE OPERATORS: Ref.: Circular CONAU 1-1720, RUNOR 1-1955: Monthly Accounting Information Regime "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.

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We address you to inform you of the adjustments related to the Information Regime referenced, as a result of what is stipulated in Communication “A” 8417. In this regard, concept code P17 "Registration of refinancing of financial debt with a related counterparty within the framework of point 8.2 of Communication “A” 8417" is reinstated, effective as of 10/04/2026, and the corresponding adjustments are introduced in point 3.32 of the procedural rules for its registration purposes. In this respect, we enclose the sheets that correspond to replacing in the ordered text of Section 23. "Submission of Information to the Central Bank". The modifications made will apply to submissions made as of 16/04/2026, in accordance with the aforementioned validity period. The corrective submissions presented under the indicated validity may be carried out under the complete batch or by record (ROPCAM) modality. We remain, respectfully yours. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of the Information Regime Senior Manager of the Information Regime and Information Centers

ANNEX

For technical registration purposes related to the refinancing of financial debt with a related counterparty within the framework of point 8.2 of Communication “A” 8417, the intervening entity must prepare on the date the refinancing occurred a purchase voucher and a sale voucher, without fund movement, both in the client's name under concept code P17 (effective as of 10.04.2026) and for an identical amount. 3.33. For sale operations (A11) corresponding to concept codes B05, B06, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20, B21 and B22 processed from 04.11.2022 to 12.12.2023 inclusive, those operations falling under point 1.4 of Communication “A” 7622 and complementary ones will be identified (code “IF”). 3.34. For purchase operations (A13) corresponding to concept codes B01, B02 and B03 processed from 10.04.2023 to 31.08.2023 inclusive, those operations falling under Chapter II of Decree 194/23 will be identified (code “XR”). 3.35. For purchase operations (A13) corresponding to concept codes B02 and B03 processed from 10.04.2023 to 31.08.2023 inclusive, those operations processed in accordance with point 1 of Communication “A” 7570 and simultaneously under Chapter II of Decree 194/23 will be identified (code “YR”). 3.36. Eligible operations in accordance with point 7.11 of the rules on "Foreign Exchange and Changes" from 19.05.2023: 3.36.a) For purchase operations (A13) carried out as of 19.05.23 by concept codes P01, P04 (until 07.07.2024), P06, P08, P12, P18 and B23 and, from 08.07.2024, P23, P24, P25 and P26 will be identified with code “AI” and the necessary code must additionally be recorded to enable their subsequent tracking (APX). 3.36.b) For sale operations (A11) carried out by concept codes B05, B07, B10, B12, B13, B16, B18 to B21; and B06, B15, B17 and B22 until 11.05.2025 inclusive; and S30 simultaneously with purchase operations (A13) of the mentioned concepts will be identified with code “AI”. If sale operations are associated with purchase operations by concepts B23 or P18, regardless of when the client requests registration of the operation with the entity, both vouchers must be reported: i) on the date the contracted purchase condition was met when the creditor is the supplier itself, or ii) on the date the foreign supplier received funds directly from abroad by the financing party; as applicable. 3.36.c) For sale operations (A11) carried out by concept codes P01, P04 (until 07.07.2024), P06, P08, P12, P18 and B23 and, from 08.07.2024, P23, P24, P25 and P26, which correspond to the cancellation by the foreign exchange market of a purchase operation (A13) reported as eligible for the application of foreign currency (code “AI”) and which was not cancelled through the application of export collection foreign currency, the assigned APX code and the dates corresponding to the registration of the original eligible operation must be recorded (said date will be integrated into field 20 of the respective design). B.C.R.A. REGIMEN INFORMATIVO CONTABLE MENSUAL 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 18a. COMMUNICATION “A” 8421 Validity: 10/04/2026 Page 12

P01 Debt instruments between affiliated companies P02 Non-resident investments in domestic real estate P03 Other non-resident direct investments P05 Financial derivatives P06 Financial loans from international organizations and official credit agencies P08 Other financial loans P09 Foreign credit lines P10 Local deposits from non-residents P11 Other non-resident investments P12 Other local financings granted by the entity (excludes concept codes B04, B27, B31, P15 and P26) P13 Principal payments of financial debts with abroad originating from goods imports P14 Local deposits from non-residents associated with travel-related income P15 Purchase by residents for delivery to the entity as payment of the foreign currency balance for card or account debit use P16 Principal payments of financial debts with abroad originating from services imports P17 Registration of refinancing of financial debt with related counterparties within the framework of point 8.2 of Communication “A” 8417 P18 Registration of financial indebtedness enabled to apply export foreign currency (Com. “A” 7770 and complementary) P19 Registration of foreign financial indebtedness associated with the importation of capital goods within the framework of the Incentive Regime for Large Investments (RIGI) or Decree No. 234/21 P20 Registration of in-kind direct investment contribution for capital goods within the framework of RIGI or Decree No. 234/21 P21 Registration of funds paid domestically for profits and dividends from BOPREAL bond allocation P22 Public offer promissory notes issued under General Resolution CNV No. 1003/24 and concordant P23 Debt titles registered abroad P24 Debt titles registered domestically subscribed entirely abroad P25 Other debt titles registered domestically P26 Local financings (excluding export financings) granted by the entity funded from a foreign credit line to an affiliated VPU adhering to RIGI P27 Fiduciary debt security issuances by fiduciaries of public offer financial trusts P28 Registration of financial debts with related counterparties from BOPREAL bond allocation B.C.R.A. REGIMEN INFORMATIVO CONTABLE MENSUAL 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 9a. COMMUNICATION “A” 8421 Validity: 10/04/2026 Page 26

Annex II Field 16 "Final beneficiary country code/ordering party" cannot be integrated with the Argentina code when any of the following concepts are reported: Error Legend Operation type (field 5) | Concepts (field 19) | 41 (field 16 of design 2713) A11 or A21 | A01 - A05 - A06 - A08 B03 - B05 - B06 - B07 - B08 - B09 - B10 - B11 - B12 - B13 - B14 - B15 - B16 - B17 - B18 - B19 - B21 - B22 - B30 | C01 - C02 I01 - I03 - I04 - I05 - I06 - I07 - I08 - I10 P01 - P02 - P03 - P05 - P06 - P08 - P09 - P10 - P11 - P13 - P14 - P16 - P17 S01 - S03 - S04 - S05 - S07 - S08 - S09 - S10 - S11 - S12 - S13 - S14 - S15 - S16 - S17 - S18 - S19 - S20 - S21 - S22 - S24 – S28 - S30 - S31 B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 23. Foreign Exchange Operations. Version: 34a. COMMUNICATION “A” 8421 Validity: 10/04/2026 Page 1