Circular CONAU 1-1689: Chart of Accounts Adjustments

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8300 11/08/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1689: Chart of Accounts. Adjustments.

---

We address you to inform you of the modifications made to the Chart of Accounts, as a result of what is stipulated in Communication “A” 8288. In this regard, the following accounting item is enabled: • 311794 – Severance Fund for Workers Covered by Law No. 20,744 Likewise, the designation of accounting item 311730 was adjusted. Finally, the new item was incorporated into the account mapping of the Consolidation Statement of Local Entities with Subsidiaries and Other Bodies in the Country and Abroad of the R.I. for Supervision. The sheets to be replaced in the respective ordered texts are attached. We remain, yours sincerely, BANCO CENTRAL DE LA REPUBLICA ARGENTINA Mariana A. Díaz (Manager of Information Regime) Estela M. del Pino Suárez (Deputy General Manager of Information Regime and Financial Services User Protection) ANNEX

-1- NEW ACCOUNTS / MODIFICATIONS 311794 B.C.R.A. NEW AND MODIFIED ACCOUNTS Annex to Communication “A” 8300

311412 Current accounts with interest 311413 Judicial Deposits - Demand accounts 311414 Current accounts in clearing houses of the interior 311423 Special current account for legal entities - without interest 311424 Special current account for legal entities - with interest 311445 Orders to pay 311453 Fixed-term Judicial Deposits 311454 Other deposits 311503 Financial sector - Other accrued interest payable 311511 Financial sector - Accrued interest payable on current account deposits 311700 Non-financial private sector - Capitals 311706 Current accounts without interest 311712 Current accounts with interest 311718 Savings accounts 311722 Universal free account 311723 Special current account for legal entities - without interest 311724 Special current account for legal entities - with interest 311725 Judicial Deposits - Demand accounts 311726 Salary and Pension Account 311729 Special accounts for closed circles 311730 Severance Fund for Construction Industry Workers 311731 Transferable fixed-term deposit 311735 Transferable constant-term investments 311736 Transferable investments with early redemption option 311737 Transferable investments with fixed-term renewal option 311738 Transferable fixed-term investments with variable return 311740 Non-transferable fixed-term deposit 311742 Immobilized balances 311743 Non-transferable constant-term investments 311744 Non-transferable investments with early redemption option 311745 Orders to pay 311746 Non-transferable investments with fixed-term renewal option 311747 Non-transferable fixed-term investments with variable return 311751 In guarantee / Collateral 311753 Fixed-term Judicial Deposits 311754 Other deposits 311766 Transferable fixed-term deposit in Acquisition Value Units - Law No. 25,827 311767 Non-transferable fixed-term deposit in Acquisition Value Units - Law No. 25,827 311781 Special accounts - Law No. 27,260 - Tax sincerity regime - BOOK II - Title I - Article 38, item c), Art. 41 and Art. 42, item a) 311782 Special accounts - Law No. 27,260 - Tax sincerity regime - BOOK II - Title I - Article 38, item c), Art. 41 and Art. 42, item b) 311783 Special accounts - Law No. 27,260 - Tax sincerity regime - BOOK II - Title I - Article 38, item c), Article 41 and Article 44 311784 Transferable fixed-term deposit in Housing Units - Law No. 27,271 311785 Savings account in Acquisition Value Units - Law No. 25,827 311786 Savings account in Housing Units - Law No. 27,271 311787 Non-transferable fixed-term deposit in Housing Units - Law No. 27,271 311788 Deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 transferable 311789 Deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 non-transferable 311790 Special Deposit and Cancellation Account for Argentine Construction (CECON.Ar) - Laws No. 27,613, 26,679 and 27,701 B.C.R.A. CHART OF ACCOUNTS Version: 7a. COMMUNICATION “A” 8300 Validity: 01/08/2025 Page 2

311791 Special account for holders with agricultural activity 311792 Special account for exporters 311793 Special Asset Regularization Account - Law No. 27,743 311794 Severance Fund for Workers Covered by Law No. 20,744 311803 Non-financial private sector - Other accrued interest payable 311807 Non-financial private sector - Accrued interest payable on fixed-term deposits 311809 Non-financial private sector - Accrued interest payable on other time deposits 311811 Non-financial private sector - Accrued interest payable on current account deposits 311812 Non-financial private sector - Accrued interest payable on savings account deposits 311813 Non-financial private sector - Accrued interest payable on deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 311868 Non-financial private sector - Accrued adjustments payable on fixed-term deposits in Acquisition Value Units - Law No. 25,827 311869 Non-financial private sector - Accrued adjustments payable on fixed-term deposits in Housing Units - Law No. 27,271 311870 Non-financial private sector - Accrued adjustments payable on time deposits in savings accounts in Acquisition Value Units - Law No. 25,827 311871 Non-financial private sector - Accrued adjustments payable on time deposits in savings accounts in Housing Units - Law No. 27,271 311872 Non-financial private sector - Accrued adjustments payable on deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 311901 (Remuneration in kind specified in advance) 312000 In pesos - Residents abroad 312100 Capitals 312103 Current accounts without interest - Correspondence - Your account 312106 Current accounts without interest 312109 Current accounts with interest - Correspondence - Your account 312112 Current accounts with interest 312118 Savings accounts 312122 Universal free account 312123 Special current account for legal entities - without interest 312124 Special current account for legal entities - with interest 312131 Transferable fixed-term deposit 312135 Transferable constant-term investments 312136 Transferable investments with early redemption option 312138 Transferable fixed-term investments with variable return 312140 Non-transferable fixed-term deposit 312142 Immobilized balances 312143 Non-transferable constant-term investments 312145 Orders to pay 312146 Non-transferable investments with early redemption option 312147 Non-transferable investments with fixed-term renewal option 312148 Non-transferable fixed-term investments with variable return 312149 Transferable investments with fixed-term renewal option 312151 In guarantee / Collateral 312154 Other deposits 312166 Transferable fixed-term deposit in Acquisition Value Units - Law No. 25,827 312167 Non-transferable fixed-term deposit in Acquisition Value Units - Law No. 25,827 312177 Transferable fixed-term deposit in Housing Units - Law No. 27,271 312178 Non-transferable fixed-term deposit in Housing Units - Law No. 27,271 312179 Savings account in Acquisition Value Units - Law No. 25,827 312180 Savings account in Housing Units - Law No. 27,271 312181 Deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 transferable 312182 Deposits with early redemption option in UVA adjustable by "CER" - Law No. 25,827 non-transferable 312183 Special Asset Regularization Account - Law No. 27,743 B.C.R.A. CHART OF ACCOUNTS Version: 6a. COMMUNICATION “A” 8300 Validity: 01/08/2025 Page 3

CATEGORY SUBCATEGORY ACCOUNT MAPPING Subsidiaries abroad 220000 Pending allocation items 230000 LIABILITIES Deposits Non-financial Public Sector 311100 311200 315100 315200 318101 319101 Financial Sector 311400 311500 315400 315500 318201 319201 Non-financial Private Sector and Residents Abroad Current accounts: 311706 311712 312103 312106 312109 312112 315706 315712 316106 316112 Savings accounts: 311718 311722 311723 311724 311726 311790 311791 311792 311793 312118 312122 312123 312124 312183 315718 315723 315724 315784 315786 315788 315790 315791 315792 315793 315794 316118 316123 316124 316147 Fixed-term: 311731 311740 311753 311766 311767 311784 311787 311901 312131 312140 312177 312178 312301 315732 315737 315753 315785 315787 315789 315901 316132 316137 316301 Investment accounts: 311735 311736 311737 311738 311743 311744 311746 311747 311785 311786 311788 311789 312135 312136 312138 312143 312146 312147 312148 312149 312179 312180 312181 312182 315731 315733 315735 315736 315743 315744 315745 315746 316135 316136 316138 316139 316143 316144 316145 316146 Others: 311725 311729 311730 311742 311745 311751 311754 311781 311782 311783 311794 312142 312145 312151 312154 312166 312167 315707 315725 315742 315751 315754 315781 315782 315783 316104 316107 316142 316151 316154 Interest, adjustments and exchange differences: 311803 311807 311809 311811 311812 311813 311868 311869 311870 311871 311872 312203 312207 312210 312211 312212 312213 312268 312269 312270 312271 312272 315803 315807 315809 315811 315812 316203 316207 316209 316211 316212 IFRS Adjustment: 318301 318401 319301 319401 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH SUBSIDIARIES AND OTHER BODIES IN THE COUNTRY AND ABROAD Version: 12a. COMMUNICATION “A” 8300 Validity: 01/08/2025 Page 5