Circular CONAU 1-1694: Monthly Accounting Reporting Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8319 05/09/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1694: Monthly Accounting Reporting 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 to the Reporting Regime referenced as a consequence of the provisions disseminated through Communications "A" 8288 and 8302. In this regard, it is informed that entities must present the information corresponding to their minimum cash positions in pesos, with the following scheme: Financial entities of group A and branches or subsidiaries of G-SIB not included in that group:

• Items linked to the requirement and other monthly calculation items: will be presented at the beginning of the month to which the position calculation corresponds, and their deadline will operate at 15:00 hours on the third business day of that month.
• Items corresponding to daily integration, as well as the balances corresponding to "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited": will be presented daily and their deadline will operate at 15:00 hours on the second business day following the date to which the data corresponds. Rest of the entities: will continue to present the information with monthly frequency, with a deadline on the 22nd of the month following the one to which the data corresponds. The items linked to integration and the "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited" will be reported monthly for each day of the month. Financial entities of group A and branches or subsidiaries of G-SIB will remit the information with a deadline of 12/09, for the period from 01/08 to 17/08 with average balances, and from 18/08 to 31/08, presentations for each day, in both cases according to the instructions incorporated into the Reporting Regime in Section 6 "Special instructions for the position of the month of August 2025". The information corresponding to September will be remitted on 19/09, both the data of the items linked to the requirement and other monthly calculation items as well as those corresponding to daily information from 01/09 to 17/09. Starting from the daily information of 18/09, the deadline will operate at 15:00 hours on the second business day following the date to which the data corresponds (that is, 22/09).

-2- For the rest of the entities, the deadline established with general character for the Reporting Regime is maintained. Likewise, it is highlighted that item 102055/M - Severance Fund for workers covered by Law 20.744 is incorporated. Finally, we inform you that in accordance with what is provided in point 2.8 of Section 1 of "Presentation of Information to the Central Bank", the debits corresponding to the cut after the deadline of the first information period that corresponds based on the entry into force of these modifications will be exempt from accrual. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Main Manager of Reporting Regime and Information Centers General Deputy Manager of Reporting Regime and Protection of Users of Financial Services ANNEX

B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash Version: 30th COMMUNICATION "A" 8319 Validity: 01/08/2025 Page 21 CODE CONCEPT REFERENCES 100000/M ITEMS INCLUDED BY CURRENCY Cat. I Cat. II to VI 102010/M Current account deposits 102020/M Deposits in special current accounts for legal entities 102030/M Savings deposits and pupil usuries 102035/M Judicial deposits in demand accounts 102040/M Special accounts for closed circles 102045/M Deposits in Salary and Pension Accounts 102050/M Severance fund for workers in the construction industry 102055/M Severance Fund for Workers covered by Law 20.744 102060/M Demand obligations for financial lines from abroad 102070/M Other demand deposits 102080/M Other demand obligations 102090/010 Demand obligations for foreign transfers pending settlement (more than 72 hours)

102100/M Unused balances of formalized current account advances 102150/M Deposits of non-bank financial entities in commercial banks 102190/001 Demand deposits of common investment funds of money market (money market) 102200/001 Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited 102300/001 Special accounts for holders with agricultural activity 102350/010 Special accounts to credit export financing 102360/001 Special accounts for exporters

ADDITIONAL REQUIREMENT ITEMS 101500/M Time obligations with increased requirement due to liability concentration 102160/M Demand obligations with increased requirement due to liability concentration

102400/M Defect in the application of resources in foreign currency 300000/TP ITEMS INCLUDED IN FIXED-TERM DEPOSITS BY SPECIES OF NATIONAL PUBLIC SECURITIES AND INSTRUMENTS OF MONETARY REGULATION OF THE BCRA

300050/TP Immobilized balances from deposits of public securities and instruments of monetary regulation of the BCRA constituted until 30.09.07 300055/TP Immobilized balances from deposits of public securities and instruments of monetary regulation of the BCRA constituted from 1.10.07 30010X/TP Deposits of public securities and instruments of monetary regulation of the BCRA constituted until 30.09.07 X =1 to 5 for pesos and X =1 to 6 for foreign currency according to point 1.2.3. 30020X/TP Deposits of public securities and instruments of monetary regulation of the BCRA constituted from 1.10.07. 300300/TP Judicial deposits of public securities and instruments of monetary regulation of the BCRA constituted until 30.09.07 300400/TP Judicial deposits of public securities and instruments of monetary regulation of the BCRA constituted from 1.10.07 300700/TP Deposits of public securities and instruments of monetary regulation of the BCRA with increased requirement due to liability concentration

Calculation Base * 0.015% * Ic * 1000 where: Calculation Base = 101078/M + 101079/M + 101081/M + 101082/M + 1014X/M to 10144X/M + 10147X/001 + 101470/M + 101460/M + 10146X/001 + 101490/001 + 1016X/001 + 10161X/001

• 10162X/001 + 10163X/001 + 10164X/001 + 101650/001 + 10171X/001 + 10175X/001 + 102010/M to 102055/M + 102190/001 + 102200/001 + 102300/001 + 102350/010 + 102360/001 + 801000/M The information will be from the second month prior to the month of the contribution payment. Amounts in US dollars will be converted to pesos using the reference exchange rate corresponding to the last business day of the month prior to the one to which the contribution payment corresponds. Ic = [ (Ipr/f + Iar/a + 2 * Icamels) / 4] - Irpc/Kmin The assigned rating will be considered for the calculation of the required contribution the third month following the notification. While the SEFyC rating ("CAMELS") is not available, the calculation of the correction index will arise from the following expression: Ic = ((Ipr/f + Iar/a)/2) - Irpc/Kmin Ipr/f () = [(Minimum Provisions / Financing and Guarantees) / 0.04] ** 1.2 Minimum Provisions: those determined in accordance with the norms on minimum provisions for uncollectible risk, on the concepts reported in Section B, point 2. of the Reporting Regime of Debtors of the Financial System. Financing and guarantees: the corresponding information will be obtained from Section B, point 2. of the Reporting Regime of Debtors of the Financial System. (The value of the index will be bounded between 1 and 2.5) Iar/a () = {[APRc / (A + (PFB x CCF))] / 0.70} ** 1.3 APRc = ∑Codes 11000000 to 12800000 (except 11100000) + [∑Code 13X00000 + Code 14000000 + Code 86300000] * 12.5 + 15000000. The amounts of the mentioned items (detailed in Section 3. of the regime of Requirement and Integration of minimum capital) will be considered by their weighted value. A = Σ Codes 11000000 to 12800000 (except 11100000, 1221000/CCF, 1222000/CCF and 12300000) of the reporting regime on Minimum Capital (Unweighted Amounts). (*) The amounts considered for the calculation of the ratios will correspond to the third month prior to the date of the contribution deadline. B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME

5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund Version: 28th COMMUNICATION "A" 8319 Validity: 01/08/2025 Page 1

CODE INCLUDED CONCEPTS ACCOUNTS 102010/M Current account deposits 311191 / 315106 / 315112 / 315706 / 315712 / 316106 / 316112, relevant part of 311106 / 311112 / 311706 / 311712 /312106 / 312112 102020/M Deposits in special current accounts for legal entities 311123 / 311124 / 311790 / 315123 / 315124 / 315723 / 315724 / 316123 / 316124 / 315786 / 315790 / 315792 / 315793, 311793 / 312183 / 315794 / 316147, relevant part of 311723 / 311724 / 312123 / 312124 102030/M Savings deposits and pupil usuries 311718 / 312118 / 315718 / 316118 / 311722 / 311790 / 312122 / 315784 / 315786 / 315788 / 315790 / 315793 / 311793 / 312183 / 315794 / 316147 102035/M Judicial deposits in demand accounts 311113 / 311725 / 315113 / 315725 102040/M Special accounts for closed circles 311729 102045/M Deposits in Salary and Pension Accounts 311726 102050/M Severance fund for workers in the construction industry 311730 102055/M Severance Fund for Workers covered by Law 20.744 311794 102060/M Demand obligations for financial lines from abroad 326133 / 326148 / 322131 102070/M Other demand deposits 311145 / 311148 / 311151 / 311154 / 311745 / 311751 / 311754 / 312145 / 312151 / 312154 / 315107/ 315151 / 315154 / 315707/ 315751 / 315754 / 316107/ 316151 / 316154 102080/M Other demand obligations 131192 / 131792 / 132192 / 135192 / 135794 / 136192 / 141192 / 141196 / 142192 / 142196 / 145192 / 145196 / 146192 / 146196 321148 / 321154 / 321155 / 321181 / 321182 / 322181 / 325148 / 325149 / 325184 / 326148 / 326184 / 351003 / 351009 / 355003 / 355009 / relevant part of 321161. 102090/M Demand obligations for foreign transfers pending settlement (more than 72 hours) 325149 102100/M Unused balances of formalized current account advances 721003 102150/M Deposits of non-bank financial entities in commercial banks 311406 / 311412 / 311423 / 311424 / 315406 / 315412 / 315423 / 315424 102190/001 Demand deposits of common investment funds of money market (money market) Relevant part of 311106 / 311112 / 311706 / 311712 / 312106 / 312112 / 311723 / 311724 / 312123 / 312124 102200/001 Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited Relevant part of 311106 / 311112 / 311123 / 311124 / 311706 / 311712 / 311723 / 311724 / 312106 / 312112 / 312123 / 312124 B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 5. Correlation Guide with Balance Sheet Accounts. Version: 12th COMMUNICATION "A" 8319 Validity: 01/08/2025 Page 4

I. General instructions for the presentation of information on daily positions in pesos Financial entities of group A and branches or subsidiaries of G-SIB not included in that group will present the information according to the following scheme:

• Items linked to the requirement and other monthly calculation items: will be presented at the beginning of the month to which the position calculation corresponds, and their deadline will operate at 15:00 hours on the third business day of that month.
• Items corresponding to daily integration, as well as the balances corresponding to "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited": will be presented daily and their deadline will operate at 15:00 hours on the second business day following the date to which the data corresponds. For the rest of the entities, both for monthly and daily information, the deadline for presentation will operate on the 22nd of the month following the one to which the data corresponds.

1. Requirement and Other Information The information model is included in point 1.10.1 for items included in currency pesos. It is clarified that, although they do not form part of the positions that must be fulfilled daily, items 110500/M, 10120X/M, 11010X7M expressed in pesos must be reported. For item 102200/001 "Deposits in pesos in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited" the accumulated average from the beginning of the month until the reported day will be reported. Additionally, items from the information model included in points 1.10.3. and 1.10.4. must be considered.
2. Integration It will be reported according to the information model detailed in point 1.10.2 of these instructions regarding items in pesos. Additionally, in order to report the portion of the requirement in pesos integrated daily with securities, the balance of items 210104/TP, 210105/TP, 210106/TP and 210109/TP will be recorded. Controls regarding items 210100/TP and 500000/TP will be carried out when the monthly information for positions in securities and foreign currency is reported. Version: 1st COMMUNICATION "A" 8319 Validity: 01/08/2025 Page 1 B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME
3. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 6. Daily Minimum Cash Position

II. Special instructions for the month of August 2025 The information to be remitted for the period August 2025 must be carried out in accordance with the instructions detailed below. Financial entities of group A and branches or subsidiaries of G-SIB not included in that group must present on 12/09 the data of the items corresponding to the integration of the first subperiod of August, as well as the daily ones from 18/08. Entities B and C will remit the information of both subperiods on 22/09. The items that make up the integration will be reported in accordance with the provisions of points 1 and 2 of this section. Those corresponding to the period between 1 and 17/8 will be presented as an average of the period. From the data of day 18 and until August 31, both the integration items and 102200/001 will be reported with the data of each day. To determine the position of the first subperiod of August (from 1 to 17), item 760001 will be reported according to the following expression: 760001 = 760000 (JULY) * 31/17 The excess (or defect) resulting from the average position of the first subperiod will be transferred to the second subperiod of August, taking into account the proportion of days (*17/14) and will be reported in the following items: 760002 = 760001 * 17/14 760003: Excess (defect) of subperiod 1 *17/14 - 760002 To determine the amount of item 760000 to be considered in the daily positions of the month of September, the average of the real excesses and defects of the 14 days of the second subperiod will be calculated, according to the following expression: Si = [∑ (Excesses/ defects) – 760002] / 14 > 0 then 760000 (AUGUST) = Min { [∑ (Excesses/ defects) – 760002] / 14}; 3% * EEMA Version: 1st COMMUNICATION "A" 8319 Validity: 01/08/2025 Page 2 B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 6. Daily Minimum Cash Position