Circular LISOL 1-1145: Guarantees. Adjustments.

"2026 - YEAR OF ARGENTINA'S GREATNESS" COMMUNICATION “A” 8447 11/06/2026 TO FINANCIAL ENTITIES: Ref.: Circular LISOL 1-1145: Guarantees. Adjustments.

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We address you to inform you that this Institution has adopted the resolution which, in its pertinent part, establishes: “1- To incorporate as point 1.2.12. of the consolidated text on Guarantees the following: “1.2.12. Warrants on non-fungible goods, which have sufficient availability and market liquidity –institutionalized or not– that allows their realization without affecting the reference values at which they are traded in case execution is required, and are issued by legal entities registered in the Registry of Warrantors.” 2- To replace point 3.1.7. of the consolidated text on Guarantees with the following: “3.1.7. Warrants on merchandise: 3.1.7.1. Included in point 1.1.7.: 80% (eighty percent) of the market value of the goods. 3.1.7.2. Included in point 1.2.12.: 50% (fifty percent) of the market value of the goods.” In this regard, we forward to you the sheets that, in replacement of those previously provided, should be incorporated into the consolidated text referenced. In this sense, it is recalled that on this Institution's website www.bcra.gob.ar, by accessing “Sections - Financial System - LEGAL AND REGULATORY FRAMEWORK - Consolidations and summaries - Consolidated texts of general regulations”, the modifications made will be found with text highlighted in special characters (strikethrough and bold). We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Darío C. Stefanelli Marina Ongaro Chief Manager of Issuance and Regulatory Applications Deputy General Manager of Financial Regulation ANNEX

Contracts instrumenting financing must clearly establish that the failure to contract insurance in favor of acquirers of projected functional units, pursuant to Article 2071 of the National Civil and Commercial Code, will not deprive the financial entity of any rights arising from the granted financing. When dealing with pledge or assignment in guarantee of rights over functional units for financing granted directly to acquirers, in addition to the aforementioned requirements, it will be required: i) presentation of a notarized copy of the instruments by which those rights were established in favor of the respective acquirers, and ii) copy of the approved construction plan by the competent authority showing that all projected functional units to be subdivided are included. 1.2.10. Pledge or assignment in guarantee of debt instruments referred to in point 3.2.9. of the Consolidated text on Financing to the Non-Financial Public Sector. 1.2.11. Naval mortgage or pledge, registered in first degree on ships or naval artifacts –operational or under construction–, pursuant to Law No. 20,094 (and its amendments). 1.2.12. Warrants on non-fungible goods, which have sufficient availability and market liquidity –institutionalized or not– that allows their realization without affecting the reference values at which they are traded in case execution is required, and are issued by legal entities registered in the Registry of Warrantors. 1.3. Remaining guarantees. Guarantees not explicitly included in the preceding points, such as mortgages in a degree other than first and pledges or cautions on shares or commercial documents, and encumbrances established abroad subject to legislation other than local –except expressly provided cases–, will be considered non-preferred. 1.4. Reference amount. The amount to be considered will be the maximum level of total annual sales value for the “Micro” category corresponding to the “Commerce” sector as determined by the enforcing authority of Law No. 24,467 (and its amendments). B.C.R.A. GUARANTEES Section 1. Classes. Version: 18a. COMMUNICATION “A” 8447 Validity: 12/06/2026 Page 8

iii) For coverage of an operation in a foreign currency other than: 80% of the quotation value, calculated on the imposed capital. 3.1.4. Reimbursements of export operations (point 1.1.4.): 100%. 3.1.5. National public securities and BCRA monetary regulation instruments (point 1.1.5.): 85% and 100% of their quotation value, respectively. 3.1.6. Guarantees and letters of credit from foreign banks or multilateral development banks (point 1.1.6): 100%. 3.1.7. Warrants on merchandise: 3.1.7.1. Included in point 1.1.7.: 80% of the market value of the goods. 3.1.7.2. Included in point 1.2.12.: 50% of the market value of the goods. 3.1.8. Invoices to consumers for services already rendered, issued by public service companies (point 1.1.8.): 80% of the nominal value of the documents. 3.1.9. Credit card coupons (point 1.1.9.): 3.1.9.1. Issued by financial entities: 90% of the nominal value of the documents. 3.1.9.2. Issued by companies that are not financial entities meeting the required conditions to be a credit subject: 80% of the nominal value of the documents. 3.1.9.3. Issued by remaining non-financial companies: 50% of the nominal value of the documents. 3.1.10. Credit instruments (point 1.1.10.). 3.1.10.1. Documents corresponding to obligors classified in Category 1 in the “Financial System Debtors Registry”: 100%. 3.1.10.2. Documents corresponding to obligors classified in category 2 or not yet classified in the “Financial System Debtors Registry”: 90%. B.C.R.A. GUARANTEES Section 3. Calculation. Version: 10a. COMMUNICATION “A” 8447 Validity: 12/06/2026 Page 2

CONSOLIDATED TEXT	ORIGIN RULES	OBSERVATIONS
Section	Point	Paragraph
1.	1.2.5.	“A” 3259
1.	1.2.6.	“A” 3314
1.	1.2.7.	“A” 4491
1.	1.2.8.	“A” 6250
1.	1.2.9.	“A” 6250
1.	1.2.10.	“A” 6449
1.	1.2.11.	“A” 6605
1.	1.2.12.	“A” 8447
1.	1.3.	“A” 7
1.	1.4.	“A” 5998
2.	2.1.	1° “A” 2448
2° “A” 2932	único 2.1. 2°
2.	2.2.	“A” 2216 I 1. 4° According to Comm. “A” 6374.
3.	3.1.	“A” 2932 único 3.1. According to Comm. “A” 6374.
3.	3.1.1.	“A” 2932 único 3.1.1. According to Comm. “A” 3918.
3.	3.1.2.	“A” 2932 único 3.1.2.
3.	3.1.3.	“A” 2932 único 3.1.3. According to Comm. “A” 3918.
3.	3.1.4.	“A” 2932 único 3.1.4.
3.	3.1.5.	“A” 2932 único 3.1.5. According to Comm. “A” 3918, 4242 and 4741.
3.	3.1.6.	“A” 2932 único 3.1.6. According to Comm. “A” 3918 and 6328.
3.	3.1.7.	“A” 2216 I 1. 3°, g) According to Comm. “A” 2932 and 8447.
3.	3.1.7.1.	“A” 2216 I 1. 3°, g) According to Comm. “A” 2932.
3.	3.1.7.2.	“A” 8447 2.
3.	3.1.8.	“A” 2216 I 1. 3°, h) According to Comm. “A” 2932.
3.	3.1.9.	“A” 2216 I 1. 3°, i) According to Comm. “A” 2932.
3.	3.1.10.	“A” 2932 único 3.1.11. According to Comm. “A” 3104 and 4522.
3.	3.1.11.	“A” 2932 único 3.1.12. According to Comm. “A” 3918.
3.	3.1.12.	“A” 2932 único 3.1.13.
3.	3.1.13.	“A” 2932 único 3.1.14.
3.	3.1.14.	“A” 2419 1. 1°, ii) According to Comm. “A” 2932, 3314, 3918, 4551 (point 2.), 4559 (point 3.), 5998 and 6297.
3.	3.1.15.	“A” 2932 único 3.1.18. According to Comm. “A” 3918 and 6162.
3.	3.1.16.	“A” 6162 4.
3.	3.1.17.	“A” 2932 único 3.1.19. According to Comm. “A” 3141, 3918, 4242, 4465 and 5275.
3.	3.1.18.	“A” 3114 2. According to Comm. “A” 4242.
3.	3.1.19.	“A” 3259 2. According to Comm. “A” 5067.
3.	3.1.19.1.	“A” 4559 5. According to Comm. “A” 5998.
3.	3.1.19.2.	“A” 4559 5. According to Comm. “A” 5998.
3.	3.1.19.3.	“A” 3259 2. According to Comm. “A” 3314, 3918 and 4559 (point 5.).
3.	3.1.19.4.	“A” 3259 2. According to Comm. “A” 3918 (point 4.).
3.	3.1.19.5.	“A” 3259 2. According to Comm. “A” 3314 (point 3.).
3.	3.1.19.6.	“A” 3314 6.
3.	3.1.20.	“A” 3314 According to Comm. “A” 6558.
3.	3.1.21.	“A” 4491 1. According to Comm. “A” 4501 and 6453
3.	3.1.22.	“A” 6250 According to Comm. “A” 6453 and 6605.
3.	3.1.23.	“A” 6250 According to Comm. “A” 6297 and 6453.
3.	3.1.24.	“A” 6449 2. According to Comm. “A” 7644.
3.	3.1.25.	“A” 6605 2.
3.	3.2.	“A” 2216 II 5° According to Comm. “A” 3918.
4.	4.1.	“A” 5975 7.