Circular CONAU 1-1706: Financial Statements for Quarterly/Annual Publication. Adjustments

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8366 11/12/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1706: R.I. Financial Statements for Quarterly/Annual Publication. Adjustments.

We address you to inform you of the modifications established by this Institution regarding the informational regime referenced herein. In that regard, concerning the publication of financial statements referred to in Article 36 of Law 21.526, the requirement to publish them obligatorily in the Official Gazette is discontinued. Such publication may be carried out digitally on the financial entity’s institutional website, in a single location with public access and easy accessibility. The sheets to be replaced in the respective consolidated text are attached. We respectfully greet you. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Informational Regime and Information Centers Deputy General Manager of Informational Regime and Protection of Financial Services Users ANNEX

Presentation of Financial Statements in accordance with IFRS. Starting from fiscal years beginning on 01.01.18, financial entities must present their Financial Statements prepared in accordance with the accounting framework based on Communication “A” 6114, its amendments, and other adoption circulars, adhering to the models and provisions established in this informational regime. These presentation rules will apply to consolidated (or individual) and separate financial statements at fiscal year-end. Furthermore, for interim periods, the same Financial Statement models and specific notes for these periods will be used. Section 1. Formalities to be met by Financial Statements. The Financial Statements, annexes, notes, and external auditor’s report -duly signed and legalized before the corresponding Professional Council of Economic Sciences- will be kept at the entity for the Central Bank’s review. This documentation must be signed by the following entity authorities: a) President (or highest authority) b) General Manager (or equivalent role), c) Highest-ranking officer of the accounting area, d) Members of the Comptroller’s Office or Supervisory Council, in accordance with provisions governing these bodies, and e) External Auditor. The data contained in said documentation will be submitted to the Superintendence of Financial and Foreign Exchange Entities, as established in the “Standards on submission of information to the Central Bank of the Argentine Republic”. The documentation detailed below will be kept at the entity for the Central Bank’s review. a) Call and agenda corresponding to the ordinary and/or extraordinary shareholders' meeting. b) Minutes of the ordinary shareholders' meeting. c) Minutes of the extraordinary shareholders' meeting d) Report approved by the ordinary shareholders' meeting. e) Official Gazette page in which Financial Statements are published, if applicable. When the ordinary shareholders' meeting has ordered modifications to the Financial Statements, these must be submitted to the Superintendence of Financial and Foreign Exchange Entities within 15 business days following the holding of said meeting. Version: 2nd COMMUNICATION “A” 8366 Validity: 12/12/2025 Page 1 B.C.R.A. INFORMATIONAL REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) GENERAL PROCEDURAL STANDARDS

The duration of the economic fiscal years for financial entities shall be 12 months, and their closing must coincide with December 31 of each year. Irregular fiscal years of shorter duration may be admitted in exceptional cases duly justified. In these cases, additional information required by IAS 1 will be disclosed to allow understanding of the reason for this change and its impact on comparability. Entities must send to the Central Bank of the Argentine Republic the Financial Statements corresponding to the closing of each of their first three economic quarters and for the fiscal year, which will be prepared based on summarized information from the Minimum Chart of Accounts according to the attached models and through the established recording design. All Financial Statements must be expressed in a homogeneous currency. In the Statement of Changes in Equity and the Statement of Cash Flows, both initial balances and period movements will be restated in closing currency. Balances are expressed in thousands of pesos, without decimals. For rounding purposes, values will be increased by one unit when the first digit of the fractions is equal to or greater than 5, discarding those that are lower. These statements must be accompanied by the reports required by the "Minimum Standards on external audits". The deadline for submitting information covered by this regime for interim periods will operate -for all entities- on the last day of the following month (or subsequent business day) to which the data refer, and for annual periods it will operate within 70 calendar days (or subsequent business day) after the fiscal year closes. Within 90 days counted from the fiscal year closing date and with no less than 15 days' advance notice prior to holding the shareholders' meeting convened for considering the Financial Statements at that date, entities must publish in the Official Gazette of the relevant jurisdiction or digitally on the financial entity’s institutional website -in a single location with public access and easy accessibility-, the corresponding Statement of Financial Position, Statement of Profit or Loss and Other Comprehensive Income, Statement of Cash Flows, Statement of Changes in Equity, Supplementary Information, Report of the Supervisory Commission and/or Supervisory Committee, and Report of External Auditors. The prior intervention of the Central Bank of the Argentine Republic will not be required for the publication of Financial Statements referred to in Article 36 of Law 21.526. For financial entities obligated to publish their Financial Statements quarterly, due to other legal provisions, the aforementioned provision will also apply. The Central Bank of the Argentine Republic will proceed to analyze the year-end documentation and will issue its ruling subsequently. When such analysis reveals that Financial Statements do not comply with current legal or regulatory provisions, their rectification will be required within the established timeframe, and the entity must make a new publication with the following legend, prior to the signatures of the persons who, according to applicable rules, must sign them: "These Financial Statements replace those published on date ... (specify the medium used), due to observations made by the Central Bank of the Argentine Republic". The new publication must be notified to the Central Bank of the Argentine Republic. B.C.R.A. INFORMATIONAL REGIME - FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) GENERAL PROCEDURAL STANDARDS Version: 4th COMMUNICATION “A” 8366 Validity: 12/12/2025 Page 2