Circular CONAU 1-1686: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8291 06/08/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1686: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.

---

We address you to inform you of the modifications introduced in the aforementioned information regime as a result of the issuance of Communications “A” 8263, “A” 8277 and “A” 8286. In this regard, the following sections are adjusted, effective as of July 2025: Section 1. Minimum Cash Adjustments to point 1.10.4. Information Model. It should be noted, with respect to what is established in Comm. “A” 8286 that, for passive peso repurchases corresponding to July, the rate change established from 7/25 will be taken into account; therefore, the rates in effect for each sub-period (7/1 to 7/24 and 7/25 to 7/31) must be applied. Section 4. Transitional Provisions Incorporation of points 27 and 28, referring to the Minimum Daily Integration in pesos and to Transferable Integration, respectively. Section 5. Correlation Guide with Balance Sheet Accounts Table update. Includes adjustments due to Regulatory Clarification. Finally, the sheets to be replaced in the ordered text of this information regime are attached.

-2- We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Diaz Estela M. del Pino Suárez Manager of the Information Regime Deputy General Manager of the Information Regime and Protection of Users of Financial Services ANNEX

1.10.4. Other Transitional Information B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 1. Minimum Cash | CÓDIGO | CONCEPTO | REFERENCIAS | | 707000/001 | Reduction of the requirement for peso financings as provided in the “AHORA 12” and “CUOTA SIMPLE” programs | Point 24. Trans. Provisions | | 708000/001 | Special Reduction for MiPyMES financings | Point 21. Trans. Provisions | | 710000/001 | Special Reduction for MiPyMES financings, human health service providers and non-MiPyMES clients – Decree No. 260/2020. | Point 21. Trans. Provisions | | 711000/001 | Special Reduction for financings agreed under Decree No. 332/2020 (and amendments) | Point 21. Trans. Provisions | | 712000/001 | Special Reduction for MiPyMES financings not reported in the BCRA “Central de Deudores del Sistema Financiero”. | Point 21. Trans. Provisions | | 713000/001 | Reduction for financings included in point 6.4.1.; of the ordered text on Minimum Cash | Point 25. Trans. Provisions | | 714100/001 | Reduction of the requirement for financings granted from 01/04/21 to 29/02/24 to natural persons and MiPyME not reported in the "Central de Deudores del Sistema Financiero” | Point 26. Trans. Provisions | | 714500/001 | Reduction of the requirement for financings granted from 01/03/24 to natural persons and MiPyME not reported in the "Central de Deudores del Sistema Financiero”, as provided in point 7.7 of the ordered text on Minimum Cash | Point 26. Trans. Provisions | | 715000/001 | Special Reduction for “Zero Rate Credits 2021” - Decree No. 512/21. | Point 21. Trans. Provisions | | 760000/001 | Transferable Integration | Point 28. Trans. Provisions | | 812000/001 | Average balance (n-1) of MiPyMES Financings, at a maximum fixed annual nominal rate of 40 %, granted until 16/02/2020. | | 813000/001 | Average balance (n-1) of MiPyMES Financings, at a maximum fixed annual nominal rate of 35 %, granted from 17/02/2020. | | 814000/001 | Average balance (n-1) of MiPyMES Financings, at a maximum fixed annual nominal rate of 24 %, granted from 20/03/2020. | | 815000/001 | Average balance (n-1) of financings to human health service providers, at a maximum fixed annual nominal rate of 24 %, granted from 20/03/2020. | Valid until 5/6/25 | | 816000/001 | Average balance (n-1) of financings granted until 05/11/20 at Zero Rate, as provided under article 9° of Decree No. 332/2020 (and amendments) | | 823000/001 | Average balance (n-1) of MiPyMES Financings, not reported in the BCRA “Central de Deudores del Sistema Financiero”. at a maximum fixed annual nominal rate of 24 %. | Valid until 5/6/25 | | 827000/001 | Average balance (n-1) of financings to non-MiPyMES clients, at a maximum fixed annual nominal rate of 24 % granted from 01/07/2020. | Valid until 5/6/25 | | 828000/001 | Average balance (n-1) of financings granted at a maximum fixed annual nominal rate of 24 %, from 01/07/2020, to MiPyMES that received the loans from point 7.2.2 of the rules on “Minimum Cash”. | | 829000/001 | Average balance (n-1) of MiPyMES financings, at a maximum fixed annual nominal rate of 24 % granted from 01/07/2020 - clients without prior assistance of this type. | | 830000/001 | Average balance (n-1) of financings to human health service providers, at a maximum fixed annual nominal rate of 24 %, granted from 01/07/2020 - clients without prior assistance of this type. | Valid until 5/6/25 | Version: 29th COMMUNICATION “A” 8291 Validity: 25/07/2025 Page 25

27. FROM JULY/25 The data corresponding to items 451000/M, 451200/M and 452000/M will not be reported when M = PESOS.
28. Transferable Minimum Cash Integration in Average Pesos. Financial entities may transfer the excess of average minimum cash integration in pesos, which they record during the periods from July to October 2025 (on a non-accumulative basis), in accordance with point 7.9 of Section 7. Transitional Provisions of the T.O. (Ordered Text) of Minimum Cash. Said excess will be reported via item 760000/001 – Transferable Integration and will be calculated based on the following expression: 760000/001(n) ≤ EEMA(n) * X% Where: EEMA (n) = [EEF (n) + ENI (n-1)] X = percentage according to the table in point 7.9 of the T.O. of E.M.. For the calculation of the integration transfer, the numerals of the reporting period will be computed, divided by the number of days in the period to which the transfer is made. Calculation of the month (n) position in pesos, taking into account the transfer: Position/001 = (904000/001 + 661000/001 + 760000/001(n-1) - (903000/001 + 750000/001(n-1) – 700000/001 – 651000/001) – 671000/001 To ensure that the excess is non-accumulative, the following will be verified: Position/001 – 760000/001 (n-1) = Real Excess If real excess > 0, then 760000/001 (n) = lesser (real excess ; corresponding limit). If real excess ≤ 0, then 760000/001 (n) = 0 Version: 1st COMMUNICATION “A” 8291 Validity: 01/07/2025 Page 32 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
29. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 4. Transitional Provisions

| CODIGO | CONCEPTOS COMPRENDIDOS | CUENTAS | | 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 | Deposits in savings and pupilage accounts | 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 | Labor termination fund for construction industry workers | 311730 | | 102060/M | Demand obligations for foreign financial lines | 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 / relevant part of 321161. | | 102090/M | Demand obligations for pending foreign transfers (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 money market common funds (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 offering payment accounts (PSPOCP) in which their clients' funds are deposited | Relevant part of 311106 / 311112 / 311123 / 311124 / 311706 / 311712 / 311723 / 311724 / 312106 / 312112 / 312123 / 312124 | B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 5. Correlation Guide with Balance Sheet Accounts. Version: 11th COMMUNICATION “A” 8291 Validity: 07/08/2025 Page 4