Circular CONAU 1-1688: Market Discipline Consolidated Text – Minimum Disclosure Requirements – Amendments

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8297 07/08/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1688: Market Discipline Consolidated Text – Minimum Disclosure Requirements – Amendments.

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We address you to inform you of the modifications and incorporations made in the Consolidated Text “Market Discipline – Minimum Disclosure Requirements”, linked to Communications “A” 8067 and “A” 8068. To this effect, and effective as of information dated June 30, 2025 (inclusive), adjustments were made to forms OV1 of Section 2, CR4 and CR5 of Section 8, and CCR3 of Section 9. Likewise, effective as of information dated December 31, 2025, the following incorporations were made in Section 14 – Operational Risk as a result of applying the new capital requirement approach for operational risk:

• Table ORA: General qualitative information on the operational risk framework.
• Form OR1: Historical losses.
• Form OR2: Business indicator and subcomponents.
• Form OR3: Minimum capital requirement for operational risk. It should be noted that the aforementioned requirements included in Section 14 will be applicable to Financial Entities of Group 1 according to the classification set forth in Section 2 of the regulations on “Minimum Capital Requirements for Financial Entities”. Financial Entities of Group A not included in Group 1 will continue to report only qualitative information.

-2- On the other hand, effective as of January 1, 2026, the frequency of Form IRRBB1: Quantitative information on IRRBB from Section 12 – Interest Rate Risk in the Banking Book is modified from annual to quarterly. The sheets to be replaced and incorporated into the referenced Consolidated Text are attached. We remain, yours sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Estela M. del Pino Suárez Manager of Information Regime Deputy General Manager of Information Regime and Financial Services User Protection

ANNEX

General Considerations Objective: The objective of the information to be disclosed by financial entities is to foster market discipline so that they enable market participants to evaluate information regarding capital, risk exposures, risk assessment processes, and the adequacy of an institution's capital. Beyond the information requirements established in this regulation, it is the responsibility of financial entities to reveal their true risk profile to market participants. Therefore, they must disclose additional information that the entity deems relevant to ensure appropriate transparency in risk management and measurement, as well as capital adequacy. The information published must be adequate to meet this objective and consistent with that used by management and senior executives to evaluate and manage risks. To fulfill the proposed objective, the Superintendence of Financial and Currency Entities may determine the disclosure of additional information beyond those provided in this regulation, as well as request that published information by entities be corrected or supplemented.

Scope This requirement is applicable to financial entities considered “internationally active” for the purpose of meeting the Liquidity Coverage Ratio. For this purpose, financial entities must consider the latest communication published by the BCRA with the List of Financial Entities of Group “A”. The requirements corresponding to Section 14 – Operational Risk must be completed by Financial Entities of Group 1. Financial Entities of Group “A” must integrate qualitative information.

Scope of Application This regulation shall apply at the highest level of consolidation of the banking group to which the minimum capital framework applies (in accordance with the Consolidated Text on Minimum Capital Requirement and Integration). The publication of information relating to individual entities that make up banking groups is not required, except regarding information on the total capital and Level 1 coefficients of the consolidated entity. Nevertheless, the fact that an entity is consolidated by another does not exempt it from revealing the information included in this Regulation, in which case it must do so at the consolidation level corresponding to it.

General Disclosure Principle Financial entities must have a formal policy, approved by the Board of Directors, establishing the procedure to determine what information the entity will publish, the internal controls that will be established for its preparation, and the administrative or management body that must approve the document to be published. In addition, they must have a continuous process to evaluate whether the published information, its validation, and frequency are adequate and convey a complete image of their risk profile.

B.C.R.A. Market Discipline – Minimum Disclosure Requirements Version: 2nd COMMUNICATION “A” 8297 Effective: 08/08/2025 Page 1

Section 9 – Counterparty Credit Risk

Code	Description	Frequency
CCRA	Qualitative information on counterparty credit risk	Annual
CCR1	Counterparty credit risk exposure analysis (SA) by method	Semi-annual
CCR2	Capital requirement for credit valuation adjustment (CVA)	Semi-annual
CCR3	Standardized approach for CCR exposures by regulatory portfolio and risk weightings	Semi-annual
CCR5	Collateral composition for CCR exposures	Semi-annual
CCR6	Credit exposures with derivatives	Semi-annual
CCR8	Exposures to central counterparties (CCP)	Semi-annual

Section 10 – Securitization

Code	Description	Frequency
SECA	Qualitative information requirements for securitization exposures	Annual
SEC1	Securitization exposures in the investment portfolio	Semi-annual
SEC2	Securitization exposures in the trading portfolio	Semi-annual
SEC3	Securitization exposures in the investment portfolio and associated regulatory capital requirements (entity acting as originator or sponsor)	Semi-annual
SEC4	Securitization exposures in the investment portfolio and associated regulatory capital requirements (entity acting as investor)	Semi-annual

Section 11 – Market Risk

Code	Description	Frequency
MRA	Qualitative information requirements for market risk	Annual
MR1	Market risk with the standardized approach	Semi-annual

Section 12 – Interest Rate Risk

Code	Description	Frequency
IRRBA	IRRBB risk management objectives and policies	Annual
IRRBB1	Quantitative information on IRRBB	Quarterly

Section 13 – Remuneration

Code	Description	Frequency
REMA	Remuneration policy	Annual
REM1	Remuneration paid during the financial year	Annual
REM2	Extraordinary payments	Annual
REM3	Deferred remuneration	Annual

Section 14 – Operational Risk

Code	Description	Frequency
ORA	General qualitative information on a bank's operational risk framework	Annual
OR1	Historical losses	Annual
OR2	Business indicator and subcomponents	Annual
OR3	Minimum capital requirement for operational risk	Annual

B.C.R.A. Market Discipline – Minimum Disclosure Requirements Version: 3rd COMMUNICATION “A” 8297 Effective: 08/08/2025 Page 2

Form OV1: Presentation of Risk-Weighted Assets (RWA) Objective: Provide an overview of total Risk-Weighted Assets (RWA) forming the denominator for capital requirements based on risk. The following sections present additional breakdowns.

Code	Description	T	T-1	T
1	Credit risk (excluding counterparty credit risk)	X
2	Of which, with standardized approach (SA)		X
4	Counterparty credit risk (CCR)			X
5	Of which, with standardized approach for counterparty credit risk (SA-CCR)		X
10	Credit valuation adjustment (CVA)			X
11	Settlement risk		X
12	Securitization exposures in the investment portfolio			X
16	Market risk		X
17	Of which, with standardized approach (SA)		X
19	Operational risk			X
20	Of which, with Basic Indicator Approach		X
21	Of which, with Standardized Approach			X
24	Minimum adjustment (“floor”)		X
25	Total (1+4+10+11+12+16+19+24)	X	X	X

B.C.R.A. Market Discipline – Minimum Disclosure Requirements Section 2 – Summary of risk management, key prudential parameters and Risk-Weighted Assets Version: 2nd COMMUNICATION “A” 8297 Effective: 30/06/2025 Page 3

Form CR4: Standardized approach: exposure to credit risk and effects of credit risk mitigation techniques (CRM) Objective: Illustrate the effect of credit risk mitigation techniques (simple and comprehensive approach) on capital requirement calculations using the standardized approach. RWA density provides a synthetic measure of each portfolio's risk degree. Content: Amount of exposures for regulatory purposes.

Code	Asset Classes	Balance Sheet Amount	Off-Balance Sheet Amount	After CRM & CRC Balance Sheet	After CRM & CRC Off-Balance Sheet	RWA	RWA Density
1	Cash and balances	X		X		X	X
2	Exposures to governments and central banks	X		X		X	X
3	Exposures to multilateral development banks (MDBs)	X		X		X	X
4	Exposures to domestic and foreign financial entities	X		X		X	X
5	Exposures to domestic and foreign companies	X		X		X	X
6	Standardized retail exposures	X		X		X	X
7	Non-standardized retail exposures	X		X		X	X
8	Exposures guaranteed by SGR/Guarantee Funds	X		X		X	X
9	Standardized mortgage-guaranteed exposures	X		X		X	X
10	Non-standardized mortgage-guaranteed exposures	X		X		X	X
11	Exposures in default	X		X		X	X
12	Other assets	X		X		X	X
13	Exposures to securitizations and funds	X		X		X	X
14	Off-balance sheet items included in point 2.13 of the regulations on Minimum Capital Requirements for Financial Entities	X		X		X	X
15	Off-balance sheet items linked to securitization and fund operations	X		X		X	X
16	Delivery-versus-payment (DvP) operations	X		X		X	X
17	Exposures to central counterparties (CCP)	X		X		X	X
18	Exposures to instruments	X		X		X	X
19	Exposures subject to multiplier (weighting greater than or equal to 150%)	X		X		X	X

B.C.R.A. Market Discipline – Minimum Disclosure Requirements Section 8 – Credit Risk Version: 2nd COMMUNICATION “A” 8297 Effective: 30/06/2025 Page 8

Form CR5 – Standardized approach: exposures by asset classes and risk weightings Objective: Present the breakdown of credit risk exposures using the standardized approach by asset class and risk weighting (corresponding to the degree of risk attributed to the exposure according to the standardized approach). Content: Amount of exposures for regulatory purposes.

Code	Asset Classes	0%	10%	20%	35%	50%	75%	100%	125%	150%	1250%	Total Amount of Credit Risk Exposures (after CRM & CRC)
1	Cash and balances	X										X
2	Exposures to governments and central banks	X										X
3	Exposures to multilateral development banks (MDBs)	X										X
4	Exposures to domestic and foreign financial entities	X										X
5	Exposures to domestic and foreign companies	X										X
6	Standardized retail exposures	X										X
7	Non-standardized retail exposures	X										X
8	Exposures guaranteed by SGR/Guarantee Funds	X										X
9	Standardized mortgage-guaranteed exposures	X										X
10	Non-standardized mortgage-guaranteed exposures	X										X
11	Exposures in default	X										X
12	Other assets	X										X
13	Exposures to securitizations and funds	X										X
14	Off-balance sheet items included in point 2.13 of the regulations on Minimum Capital Requirements for Financial Entities	X										X
15	Off-balance sheet items linked to securitization and fund operations	X										X
16	Delivery-versus-payment (DvP) operations	X										X
17	Exposures to central counterparties (CCP)	X										X
18	Exposures to instruments	X										X
19	Exposures subject to multiplier (weighting greater than or equal to 150%)	X										X

(*) In cases where weightings different from those strictly established in the Consolidated Text on Minimum Capital Requirements for Financial Entities arise as a result of applying “Due Diligence”, additional columns must be added corresponding to the weightings generated by the procedure.

B.C.R.A. Market Discipline – Minimum Disclosure Requirements Section 8 – Credit Risk Version: 2nd COMMUNICATION “A” 8297 Effective: 30/06/2025 Page 10

Form CCR3: Standardized approach for CCR exposures by regulatory portfolio and risk weightings Objective: Provide a breakdown of counterparty credit risk exposures calculated according to the standardized approach, by portfolio (counterparty type) and risk weighting (degree of risk attributed by the standardized approach). Content: Amount of exposures for regulatory purposes. | Code | Regulatory Portfolio | 0% | 2% | 4% | 10% | 20% | 35% | 50% | 75% | 100% | 125% | 150% | 1250% | Total Exposure to Credit Risk | |---|---|---|---|---