Circular CONAU 1-1721 RUNOR 1-1956: Monthly Accounting Reporting for Foreign Exchange Operations (R.I. - O.C.) – Adjustments

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8425 22/04/2026 TO FINANCIAL ENTITIES, TO FOREIGN EXCHANGE OPERATORS: Ref.: Circular CONAU 1-1721, RUNOR 1-1956: Monthly Accounting Reporting "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.

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We address you to inform you of the modifications introduced in Section A of the referenced Reporting Regime. In this regard, a clarification was introduced in the procedural rules at point 3.3 regarding the identification of the funding source for foreign currency financing granted by local financial entities, with the content of point 3.2 being reorganized. Furthermore, subsection d) was added to point 23.2.1.4 of the operational instructions related to field 4, incorporating Annex V with the guidelines for its integration. In this regard, we are attaching the sheets that should replace the respective ordered texts. The modifications made will apply to operations processed from 01/05/2026 inclusive. Rectifications submitted under the stated validity period must be processed under the complete batch modality. Sincerely, BANCO CENTRAL DE LA REPUBLICA ARGENTINA Mariana A. Díaz Rodrigo J. Danessa Reporting Regime Manager Chief Reporting Regime and Information Centers Manager ANEXO

3. Clarifications 3.1. For operations in which a single foreign exchange bill covers more than one destination for export to consumption, each must be itemized detailing: • Internal bill number • Correlative order number (according to the annex of the physical bill) • Shipment permit number • Foreign currency amount charged to that shipment permit in the original currency. The same procedure shall apply to foreign exchange bills that include more than one import shipment, detailing: • Internal bill number • Correlative order number (according to the annex of the physical bill) • Import shipment or Free Zone Invoice number • Shipment date • Foreign currency amount charged to that shipment permit in the original currency. 3.2. To facilitate subsequent tracking, operations corresponding to concepts B02, B03, B04, B27, B29, B30 and B31 will be assigned the code ‘APX’, while operations corresponding to concepts B05, B07, B10, B11, B12, B13, B16, B18, B19, B20 and B21 will be assigned the code ‘MSD’. 3.3. For operations processed under concept codes B04, P12, B27, B31 and P26, the funding source must be identified, distinguishing whether foreign currency financing granted by local financial entities was funded with: • foreign currency deposits (0) • external credit lines (1) • other types of funding (2) In this regard, the integration guidelines defined in the operational instructions according to operation types and tracking marks —where applicable— indicated therein must be considered. For concept B04, tracking marks “XB” and “XD” are defined in points 3.13.a) and 3.51, respectively, of this section. Meanwhile, operations corresponding to concept P12 with tracking mark “AB” are specifically governed by provisions in points 7.9.1.6. and 14.2.1.5. (RIGI) of the "Foreign Exchange and Changes" rules, while those identified with mark “AI” must comply with provisions in points 7.11.1.2. and 7.11.1.4. of said rules. 3.4. Linkage: Except for concept codes A07, A09, A10, A12, A22, A23, S06 and S29, the foreign exchange operation must indicate whether the client and a counterparty maintain among them the types of relationships described in point 1.2.2. of the "Large Exposures to Credit Risk" rules. 3.5. When operations are carried out under the Local Currency Payment System (SML), the specific currency codes detailed below will be used: • ML1 SML Operations with Brazil • ML2 SML Operations with Uruguay. • ML3 SML Operations with Paraguay. B.C.R.A. MONTHLY ACCOUNTING REPORTING REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 35a. COMMUNICATION “A” 8425 Validity: 01/05/2026 Page 6

23.2.1.2. For any identification number with fewer than 11 positions, a zero will be placed to the right and the necessary number of zeros to the left to reach the total length of field 9. 23.2.1.3. Field 18 “Country of origin” will be mandatory for integration for operations processed with clients residing abroad. This field must be filled with blanks when the reported operations correspond to clients residing in the country. 23.2.1.4. Field 4 will be subdivided for integration based on the attributes detailed below; in cases where encoded situations are not configured, they will be filled with blanks until the field length is complete: Field 4.a) JURISDICTION – Positions 1 and 2 It will be completed by indicating the corresponding jurisdiction code, according to the “Jurisdiction Code” table provided in the NP. Field 4.b) LINKAGE – Position 3 In all operations A11, A13, A21 and A23, it must be indicated whether the client and counterparty configure the types of relationships described in point 3.4. of the NP, with the exception of operations processed under concepts A07, A09, A10, A12, A22, A24, S06 and S34 to S36. For this purpose, “S” (Yes) or “N” (No) will be indicated in the third position. Field 4.c) TRACKING – Positions 4 and 5 Additionally, positions 4 and 5 must be completed, taking into account the provisions in points 3.6 to 3.51 of the NP (except points 3.49 and 3.50 of the NP) and in Annex III of these instructions. Field 4.d) FUNDING IDENTIFICATION – Position 6 For concepts B04, P12, B27, B31 and P26, the corresponding code must be indicated in position 6, as established in point 3.3. of the NP and in Annex V of these instructions. Positions 7 and 8 will be filled with blanks. 23.2.1.5. Field 13 will be mandatory for integration only when a correspondent is involved in the reported operation (operation types A15, A16, A25 and A26 –always mandatory– and A11, A13, A21 and A23, when applicable). 23.2.1.6. Fields 16 “Final beneficiary/originator country code” and 17 “Designation of foreign beneficiary/originator” will be completed according to the guidelines established in Annexes I and II of this section. 23.2.1.7. Description-type fields (fields 10 and 17 of design 2713) must not contain tab characters or quotes. They must be generated in uppercase letters without accents. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 23. Foreign Exchange Operations. Version: 36a. COMMUNICATION “A” 8425 Validity: 01/05/2026 Page 5

Designation: Foreign Exchange Operations - Daily Information Sheet 1 of 3 No Field Name Type (1) Length Observations 1 Design code Character 4 Constant 2713. 2 Entity code Numeric 5 The corresponding to the current account in pesos. 3 Information/operation date Numeric 8 YYYYMMDD. 4 Jurisdiction code / linkage / Tracking code / Funding identification code Character 8 According to point 23.2.1.4 of these instructions: Field 4.a) positions 1 and 2 “Jurisdiction code” for operation type A11, A13, A21 or A23 Field 4.b) position 3 “Linkage” Field 4.c) positions 4 and 5 “Tracking code” Field 4.d) position 6 “Funding identification code” 5 Operation type Character 3 A11= Sales of banknotes and foreign currency to clients. A12= Sales of banknotes and foreign currency to other financial and exchange entities in the country (including BCRA). A13= Purchases of banknotes and foreign currency from clients. A14= Purchases of banknotes and foreign currency from other financial and exchange entities in the country (including BCRA). A15= Banknotes and foreign currency received by arbitrage and exchange operations with foreign correspondents. A16= Banknotes and foreign currency sent by arbitrage and exchange operations with foreign correspondents. A21 to A26= Cancellation of operations A11 to A16. 6 Internal bill number Character 20 For operation type A11, A13, A21 or A23. 7 Purchasing/selling entity number – Sequence for multiple bills Numeric 5 - Entity number for operation types A12 or A22 and A14 or A24.

• Correlative numbering within each internal bill number for concept codes B01, B06, B14, B15, B17, B22, B26, B28 and P13 in case of multiple bills (point 23.2.1.10. of these instructions).
• Fill with zeros in the remaining cases 8 Client identification type Numeric 2 According to point 23.2.1.1. For operation type A11, A13, A21 or A23. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 23. Foreign Exchange Operations. Version: 26a. COMMUNICATION “A” 8425 Validity: 01/05/2026 Page 11

Annex V Integration guidelines for position 6 of field 4 In position 6 of field 4, one of the following values must be indicated and governed by the guidelines detailed below: 0= funded with local foreign currency deposits 1= funded with external credit line 2= other types of funding Operation Type (Field 5) Concept Code (Field 19) Tracking Mark Admitted Value A13 or A23 B04 XB / XD 1 Not applicable 0, 1 or 2 A13 or A23 P12 AB 0 or 2 AI 1 A11 or A21 Not applicable 0, 1 or 2 A13 or A23 B27 / B31 Not applicable 1 A11 or A21 A13 or A23 P26 Not applicable 1 B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 23. Foreign Exchange Operations. Version: 1a. COMMUNICATION “A” 8425 Validity: 01/05/2026 Page 1