Circular CONAU 1-1683 Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8272 04/07/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1683: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.

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We address you to inform you of the modifications introduced in the referenced information regime as a result of the issuance of Communication "A" 8252. In this regard, Section 1. Minimum Cash and Section 4. Transitional Provisions are adjusted, with effect for information submissions from June 6, 2025. Furthermore, the corresponding sheets to be replaced in the ordered text of this information regime are attached. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Signature 2 Principal Manager of Information Regime and Credit Bureaus Deputy General Manager of Information Regime and Protection of Financial Services Users Functional Position ANNEX

Codes 10120X/M, 11010X/M and 110500/M Will identify fixed-term deposits of private and public titles (except national ones) and their immobilized balances as provided in the "Minimum Cash" regulations. Their total or partial integration with national public titles having normal and habitual quotation for significant amounts in domestic markets will be accepted; such application will be reported under code 210100/TP (when denominated in pesos, according to the procedure described in point 1.3 "Integration" of these regulations) or 210200/TP (when denominated in US dollars). 1.2.4. Decrease / (Increase) of the average requirement Code 701000/001 The amount to be deducted from the total average requirement determined for each period will be recorded, calculated based on the applicable percentage according to the table included in point 1.5.1 of the "Minimum Cash" regulations. The following methodology will be used: {[808000/001 + 809000/001)] / 810000/001} = b Item 701000/001= (code 100000/001 n-1) * b Where: b = % of participation per table. For the purpose of calculating SME financing to determine the participation percentage, it will be considered whether they meet this condition at the time of granting assistance, considering all current financings. If the beneficiary ceases to meet the SME condition, financings granted up to that point will be calculated. Code 702000/001 The amount to be deducted from the total average requirement determined for each period (point 1.5.4 of the "Minimum Cash" regulations) will be recorded, calculated based on the following expression: (Code 833001/001 * Ps3) + (Code 833002/001 * Pn3) + (Code 840001/001 * Ps4) + (840002/001 * Pn4) Where: Ps: Applicable weight for the total monthly average of ATM withdrawals in operating offices, according to the categories in which these ATMs are located.

Code 700000/M (where M = 001) - Items for decrease / increase of requirement 700000/001 = 701000/001+ 702000/001 + 707000/001 + 708000/001 + 710000/001 + 711000/001 + 713000/001 + 714100/001 + 714500/001 + 715000/001 The resulting amount from the expression will be reported; when the algebraic sum is negative, the increase in requirement will be reported with a negative sign. When positive (decrease), the amount to be computed for the position will be capped at this Institution by the value determined for item 903000/001. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash Version: 32a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 5

1.10.4. Other transitional information B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash

CODE	CONCEPT	REFERENCES
707000/001	Decrease in requirement for peso financings as provided under the "AHORA 12" and "CUOTA SIMPLE" programs	Point 24. Trans. prov.
708000/001	Special Decrease for SME financings	Point 21. Trans. prov.
710000/001	Special Decrease for SME financings, human health service providers and non-SME clients – Decree No. 260/2020.	Point 21. Trans. prov.
711000/001	Special Decrease for financings agreed under Decree No. 332/2020 (and amendments)	Point 21. Trans. prov.
712000/001	Special Decrease for SME financings not reported in the BCRA "Financial System Debtors Registry".	Point 21. Trans. prov.
713000/001	Decrease for financings included in point 6.4.1.; of the ordered text on Minimum Cash	Point 25. Trans. prov.
714100/001	Decrease in requirement for financings granted from 01/04/21 to 29/02/24 to individuals and SMEs not reported in the "Financial System Debtors Registry"	Point 26. Trans. prov.
714500/001	Decrease in requirement for financings granted from 01/03/24 to individuals and SMEs not reported in the "Financial System Debtors Registry", as provided in point 7.7 of the ordered text on Minimum Cash	Point 26. Trans. prov.
715000/001	Special Decrease for "Zero-Rate Credits 2021" - Decree No. 512/21.	Point 21. Trans. prov.
812000/001	Average balance (n-1) of SME Financings, at a maximum fixed annual interest rate of 40%, granted until 16/02/2020.
813000/001	Average balance (n-1) of SME Financings, at a maximum fixed annual interest rate of 35%, granted from 17/02/2020.
814000/001	Average balance (n-1) of SME Financings, at a maximum fixed annual interest rate of 24%, granted from 20/03/2020.
815000/001	Average balance (n-1) of Financings to human health service providers, at a maximum fixed annual interest rate of 24%, granted from 20/03/2020.	Valid until 5/6/25
816000/001	Average balance (n-1) of financings granted until 05/11/20 at Zero Rate, as provided under article 9° of Decree No. 332/2020 (and amendments)
823000/001	Average balance (n-1) of SME Financings, not reported in the BCRA "Financial System Debtors Registry". at a maximum fixed annual interest rate of 24%.	Valid until 5/6/25
827000/001	Average balance (n-1) of financings to non-SME clients, at a maximum fixed annual interest rate of 24% granted from 01/07/2020.	Valid until 5/6/25
828000/001	Average balance (n-1) of financings granted at a maximum fixed annual interest rate of 24%, from 01/07/2020, to SMEs that received the loans referred to in point 7.2.2 of the "Minimum Cash" regulations.
829000/001	Average balance (n-1) of SME financings, at a maximum fixed annual interest rate of 24% granted from 01/07/2020 - clients without prior assistance of this type.
830000/001	Average balance (n-1) of financings to human health service providers, at a maximum fixed annual interest rate of 24%, granted from 01/07/2020 - clients without prior assistance of this type.	Valid until 5/6/25

Version: 28a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 25

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash

CODE	CONCEPT	REFERENCES
83100X/001	Cash withdrawal from ATMs in jurisdictions of cat. I	Valid until 31/12/22
83200X/001	Cash withdrawal from ATMs in jurisdictions of cat. II	Valid until 30/06/23
834000/001	Average balance (n-1) of financings granted until 05.11.20 "subsidized rate for companies" under Decree No. 332/2020 (and amendments).
835000/001	Average balance (n-1) of financings granted until 05.11.20 "zero rate (0%) for culture" under Decree No. 332/2020 (and amendments).
838000/001	Average balance (n-1) of financings granted "subsidized rate for companies" from 06.11.20 at an annual nominal interest rate of 27%, under Decree No. 332/2020 (and amendments).
839000/001	Average balance (n-1) of financings granted "subsidized rate for companies" from 06.11.20 at an annual nominal interest rate of 33%, under Decree No. 332/2020 (and amendments).	Valid until 5/6/25
853000/001	Average balance (n-1) of peso financings from the "Zero-Rate Credits 2021" line granted under Decree No. 512/21.
817000/001	Balance of period (n-1) of financings granted under the "AHORA 12" Program, until 30/09/2020.	Point 24. Trans. prov.
836000/001	Balance of period (n-1) of financings granted under the "AHORA 12" Program, from 01/10/2020 to 31/01/22.	Point 24. Trans. prov.
854000/001	Balance of period (n-1) of financings granted under the "AHORA 12" Program, from 01/02/2022 to 23/05/2024.	Point 24. Trans. prov.
855000/001	Balance of period (n-1) of financings granted under the "CUOTA SIMPLE" Program, from 01/02/2024 to 21/03/2024.	Point 24. Trans. prov.
856000/001	Balance of period (n-1) of financings granted under the "CUOTA SIMPLE" Program, from 22/03/2024 to 23/05/2024.	Point 24. Trans. prov.
837000/001	Average balance (n-1) of financings provided in point 6.4.1., of the "Minimum Cash" regulations	Point 25. Trans. prov.
841000/001	Average balance (n-1) of financings granted from 01/04/21 to 29/02/24 to individuals and SMEs, not reported in the "Financial System Debtors Registry", in December 2020.	Point 26. Trans. prov.
861000/001	Average balance (n-1) of financings granted from 01/03/24 to individuals and SMEs, not reported in the "Financial System Debtors Registry", as provided in point 7.7 of the "Minimum Cash" regulations.	Point 26. Trans. prov.

Version: 24a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 26

Said decrease amount shall not exceed 2% of the peso-denominated concepts subject to requirement during period (n-1), such that: Item 708000/001 (n) = Lesser [(812000/001(n) + 813000/001(n)) * Coef.; Item 100000/001 (n-1) * 2 %] Code 710000/001 The amount corresponding to the special decrease in requirement under the health emergency established by Decree No. 260/2020 and amendments, as provided in point 7.2.2 of the "Minimum Cash" regulations, will be reported, arising from the following calculations: DISM = (814000/001(n) + 828000/001(n) + 829000/001(n) * Coef. Where Coef. = % established normatively for calculating the decrease in requirement for this concept. The amount to be computed in item 710000/001 shall not exceed 4% of the peso-denominated concepts subject to requirement during period (n-1), such that: Item 710000/001: Lesser [ (814000/001(n) + 828000/001(n) + 829000/001(n)) * Coef; Item 100000/001(n-1) * 4 %] If the decrease (DISM) exceeds the 4% limit, the amount to be computed in item 710000/001 may be increased considering the following expressions: A = [ (814000/001(n) + 828000/001(n) + 829000/001(n)) * Coef.] minus (Item 100000/001(n-1) * 4 %). B = (828000/001(n) + 829000/001(n)) * Coef. C = Item 100000/001(n-1) * 2 % If A > 0, then: Item 710000/001 = Lesser [ (814000/001(n) + 828000/001(n) + 829000/001(n)) * Coef ; Item 100000/001 (n-1) * 4 % ] + Lesser (A;B;C) Code 711000/001 The amount corresponding to the special decrease in requirement for financings agreed under Decree No. 332/2020 (and amendments), as provided in point 7.2.3 of the "Minimum Cash" regulations, will be reported, calculated based on the following expression: Item 711000/001(n) = [(816000/001(n) + 834000/001(n) + 835000/001(n)) * 60%] + (838000/001(n) * 24%) Version: 3a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 25 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 4. Transitional Provisions

Code 712000/001 (valid until 05/06/25) The amount corresponding to the decrease in requirement for financings granted to SMEs not reported in the "Financial System Debtors Registry", at a maximum annual nominal interest rate of 24%, will be reported, as provided in point 7.2.4 of the "Minimum Cash" regulations. The following expression will be used: Item 712000/001(n) = 823000/001(n) * 40 % Code 715000/001 The amount to be deducted from the average requirement determined for each period will be recorded, based on peso financings "Zero-Rate Credits 2021" granted under Decree No. 512/21, as provided in point 7.2.4 of the "Minimum Cash" regulations, calculated based on the following expression: Item 715000/001(n) = 853000/001(n) * 60 % Code 812000/001 The average monthly balance of the month prior to reporting submission will be reported -until its cancellation- for peso financings (Loans and Financial Leasing Credits) granted to SMEs until 16/02/2020, at a maximum fixed annual interest rate of 40%, taking into account the definition contained in the "Determination of Micro, Small and Medium Enterprise Status" regulations. Code 813000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings (Loans and Financial Leasing Credits) granted to SMEs from 17/02/2020, at a maximum fixed annual interest rate of 35%, taking into account the definition contained in the "Determination of Micro, Small and Medium Enterprise Status" regulations. Code 814000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings (Loans and Financial Leasing Credits) granted to SMEs from 20/03/2020, at a maximum fixed annual interest rate of 24%, taking into account the definition contained in the "Determination of Micro, Small and Medium Enterprise Status" regulations and destined for working capital lines. Code 815000/001 (valid until 05/06/25) The average monthly balance of the month prior to reporting submission will be reported for peso financings granted to human health service providers, authorized by the competent jurisdictional body from 20/03/2020, at a maximum fixed annual interest rate of 24%, taking into account the definition in Decree No. 260/2020 and destined for the purchase of medical supplies and equipment. Code 816000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings granted until 05/11/2020 at zero rate (0%) agreed under article 9° of Decree No. 332/2020 (and amendments). Version: 3a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 26 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 4. Transitional Provisions

Code 823000/001 (valid until 05/06/25) The average monthly balance of the month prior to reporting submission will be reported for peso financings (Loans and Financial Leasing Credits) granted to SMEs not reported in the "Financial System Debtors Registry", from 11/5/2020, at a maximum fixed annual interest rate of 24%, taking into account the definition contained in the "Determination of Micro, Small and Medium Enterprise Status" regulations. Code 827000/001 (valid until 05/06/25) The average monthly balance of the month prior to reporting submission will be reported for peso financings granted to non-SME clients, from 01/07/2020, at a maximum fixed annual interest rate of 24%, provided that the funds are destined for the acquisition of machinery and equipment produced by local SMEs. Code 828000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings (Loans and Financial Leasing Credits) granted from 01/07/2020, to SMEs that received the loans referred to in point 7.2.2 of the "Minimum Cash" regulations, for up to the total amount equivalent to the monthly payroll (excluding year-end bonus) payable by the loan applicant. Code 829000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings (Loans and Financial Leasing Credits) granted to SMEs from 01/07/2020, at a maximum fixed annual interest rate of 24%, taking into account the definition contained in the "Determination of Micro, Small and Medium Enterprise Status" regulations and destined for working capital lines, as long as they are clients who have not previously received this type of assistance. Code 830000/001 (valid until 05/06/25) The average monthly balance of the month prior to reporting submission will be reported for peso financings granted to human health service providers, authorized by the competent jurisdictional body from 01/07/2020, at a maximum fixed annual interest rate of 24%, taking into account the definition in Decree No. 260/2020 and destined for the purchase of medical supplies and equipment, as long as they are clients who have not previously received this type of assistance. Code 83100X/001 (valid until 31/12/22) The monthly average of total daily cash withdrawals, corresponding to the month prior to reporting submission, from ATMs located in jurisdictions belonging to category I, established in Section 2 of the "Categorization of localities for financial entities" regulations, will be recorded. X=1 will be used to indicate ATMs located in the entity's operating offices, and X=2 for those outside them. Code 83200X/001 (valid until 30/06/23) The monthly average of total daily cash withdrawals, corresponding to the month prior to reporting submission, from ATMs located in jurisdictions belonging to category II, established in Section 2 of the "Categorization of localities for financial entities" regulations, will be recorded. Version: 5a. COMMUNICATION "A" 8272 Validity: 06/06/2025 Page 27 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 4. Transitional Provisions

X=1 will be used to indicate ATMs located in the entity's operating offices, and X=2 for those outside them. Code 834000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings granted until 05.11.2020 at "subsidized rate for companies", agreed under Decree No. 332/2020 (and amendments), provided they are included in the beneficiary list published by ARCA. Code 835000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings granted until 05.11.2020 at "zero rate (0%) for culture", agreed under Decree No. 332/2020 (and amendments), provided they have not accessed "Zero-Rate Credits" and are included in the beneficiary list published by ARCA. Code 838000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings granted from 06.11.2020 at "subsidized rate for companies", agreed under Decree No. 332/2020 (and amendments) at an annual nominal interest rate of 27%. Code 839000/001 (valid until 05/06/25) The average monthly balance of the month prior to reporting submission will be reported for peso financings granted from 06.11.2020 at "subsidized rate for companies", agreed under Decree No. 332/2020 (and amendments) at an annual nominal interest rate of 33%. Code 853000/001 The average monthly balance of the month prior to reporting submission will be reported for peso financings "Zero-Rate Credits 2021" granted under Decree No. 512/21. The financings to be reported under codes 812000/001, 813000/