Circular OPRAC 1-1293: Assignment of Credit Portfolios. Update.

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8337 09/30/2025 TO FINANCIAL ENTITIES: Ref.: Circular OPRAC 1-1293: Assignment of Credit Portfolios. Update.

We address you to deliver the attached sheets, which in replacement of those duly provided, must be incorporated into the codified text on Assignment of Credit Portfolios based on the provisions disclosed by Communication A 8324. It is recalled that on this Institution’s website www.bcra.gob.ar, by accessing “Financial System – LEGAL AND REGULATORY FRAMEWORK – Organization and summaries – Codified texts of general regulations”, the modifications made with text highlighted in special characters (strikethrough and bold) will be found. We remain, respectfully yours. CENTRAL BANK OF THE ARGENTINE REPUBLIC Pablo D. Montero Darío C. Stefanelli Manager of Emission and Regulations / in charge Principal Manager of Emission and Regulatory Applications ANNEX

1.1. Definition. Sales or assignments are included, with or without liability for the assigning financial entity, that are carried out regarding credits granted to third parties, regardless of their instrumentation and reason for incorporation into the entities' assets, which are registered in the accounting items “Loans”, “Other credits by financial intermediation”, “Diverse credits” or in off-balance sheet items –in this case, when they concern irrecoverable credits–. 1.2. Exception. Debt instruments and corporate bonds issued by companies, whose average maturity term is one year or more, with a public offering authorized in the country or abroad, acquired by entities to be re-placed and for the purpose of pre-financing the issuance, will be excluded from the requirements imposed by these regulations during the placement period, not exceeding 90 calendar days counted from the date of commencement of the public offering. 1.3. Liabilities. Assigning financial entities will be responsible for the validity of the titles or documents they assign (warranty against defects). They may also be responsible for potential defaults by debtors regarding the settlement of their obligations, except in the cases indicated below. Financial entities that hold a rating of 3, 4, or 5, granted by the Superintendence of Financial and Foreign Exchange Entities (SEFYC), shall not assume liability regarding potential defaults by debtors when they concern clients who, in any of the last six months, have been classified into categories 3, 4, or 5 according to the codified text (CT) on Debtor Classification (“with problems” or “medium risk”, “high insolvency risk” or “high risk” and “irrecoverable”). Entities that do not hold a rating assigned by SEFYC will consider, for the purposes foreseen in this CT, the result of the special evaluation that, for this purpose, is communicated to them by that Superintendence. 1.4. Repurchase. The repurchase of assigned documents with liability will be admitted in cases where the debtor fails to fulfill their obligation. 1.5. Assignment to financial trusts. When entities assign credits originated by them to financial trusts, they must comply with the CT on Financial Trusts Included in the Law of Financial Entities. B.C.R.A. ASSIGNMENT OF CREDIT PORTFOLIOS Section 1. Scope. Version: 6th COMMUNICATION “A” 8337 Validity: 09/12/2025 Page 1

c) In each transaction, the funds must originate, regardless of the modality used (transfer, check, internal debit, etc.), from accounts open in