Circular CONAU 1-1695: Adjustments to the Monthly Accounting Information Regime for Foreign Exchange Operations (R.I. - O.C.)

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8322 09/09/2025 TO FINANCIAL ENTITIES, TO FOREIGN EXCHANGE OPERATORS: Ref.: Circular CONAU 1-1695: Monthly Accounting Information Regime "Foreign Exchange Operations" (R.I. - O.C.). Adjustments.

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We address you to inform you of the adjustments related to the aforementioned Information Regime, as a result of what is stipulated through Communications "A" 8226, "A" 8234, "A" 8296 and Decree No. 526/25. Regarding Communication "A" 8226, the scope of the tracking codes "LB", "XB", "YB", "PI", "AI", "AD", "FC", "CJ" and "LP" associated with point 10.10.2 of the regulations on "Foreign Trade and Foreign Exchange" is limited, removing the concept codes related to deferred payments for goods imports, with validity until 11.05.2025 inclusive. Regarding Communication "A" 8234, the scope of tracking code "CB" is expanded for foreign exchange operations with concept codes I01 and P01, effective from 31.10.2025, and, according to what is established through Communication "A" 8296, tracking code "XD" is incorporated, effective from 01.08.2025. On the other hand, tracking codes "YO" and "YB" (valid until 30.06.2025 inclusive) are removed, according to point 7.1.3 of the regulations on "Foreign Trade and Foreign Exchange". Likewise, concept codes B28 to B31 are removed (valid until 22.08.2025 inclusive) within the framework of Decree No. 526/25. Consequently, the information in the Complement of Section A is left without effect. Finally, normative references related to tracking codes "LB", "XB", "PI", "BL", "BP", "BC", "BV", "CB", "PV", "FC", "CJ" and "LP", as well as the description of concept code P15 corresponding to point 6 of Annex II, have been adjusted.

-2- The modifications made will apply to submissions made from 15.09.2025 onwards. The replacement sheets in the respective Consolidated Text are attached, noting that page 28 of the aforementioned requirement is removed due to the adjustments made. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Diaz Manager of Information Regime Estela M. del Pino Suárez Deputy General Manager of Information Regime and Financial Services User Protection

ANNEX

PROCEDURE REGULATIONS General Instructions The amounts will be recorded in units without decimals. For rounding purposes, values will be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding those that are lower. The information regime is composed as follows: Section A: Foreign Exchange Operations. It will be completed daily, with the submission deadline operating at 3:00 p.m. on the next business day following the reported date. Section B: General Foreign Exchange Position. It will be completed daily, with the submission deadline operating at 10:00 a.m. on the next business day following the reported date. Section C: Composition of the General Foreign Exchange Position. It will be completed monthly. Its deadline operates on the 10th (tenth) business day of the month following the reported one. The foreign exchange agencies shall not submit Sections B and C. The information included in this regime will be completed through the applications available on this Institution's Internet page. SWIFT coding must be used to complete currency, country, and correspondent codes. The swap rates to be applied for converting other foreign currencies into United States dollars will be reported daily by the Central Bank's Trading Desk. Operations are declared according to the day they are carried out. A declaration must be made for each non-business operating day separately. These reports must be submitted on the same date as those corresponding to the immediate subsequent business day. Arbitrages and swaps with entities authorized to operate in foreign exchange within the country must be reported openly, including them in purchases and sales as appropriate in each case. Movements of foreign currency banknotes with the abroad must be declared in the operation lists for arbitrage and swaps with foreign correspondents. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 22a. COMMUNICATION "A" 8322 Validity: 10/09/2025 Page 1

3. Clarifications 3.1 For operations in which a single foreign exchange voucher covers more than one destination for export to consumption, each of these must be broken down detailing: • Internal voucher number • Sequential order number (according to the annex to the physical voucher) • Shipping permit number • Amount in foreign currency imputed to that shipping permit in the original currency. The same procedure shall apply to foreign exchange vouchers that include more than one import clearance, detailing: • Internal voucher number • Sequential order number (according to the annex to the physical voucher) • Import clearance or ZFI number • Shipping date • Amount in foreign currency imputed to that shipping permit in the original currency. 3.2 For operations corresponding to concepts B02, B03, B04, B27, B29, B30 and B31, a code will be assigned to facilitate their subsequent tracking (APX). The concept codes B29, B30 and B31 remain valid until 22.08.2025 inclusive. 3.3. For operations corresponding to concepts B05, B07, B10, B11, B12, B13, B16, B18, B19, B20 and B21, a code will be assigned to facilitate their subsequent tracking (MSD). 3.4. Linkage: Except for concept codes A07, A09, A10, A12, A22, A23, S06 and S29, it must be indicated in the foreign exchange operation whether the client and a counterparty maintain between them the types of relationships described in point 1.2.2 of the regulations on "Large exposures to credit risk". 3.5. When operations are carried out within the framework of the Local Currency Payments System (LCPS), specific currency codes will be used as detailed below: • ML1 LCPS operations with Brazil. • ML2 LCPS operations with Uruguay. • ML3 LCPS operations with Paraguay. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 33a. COMMUNICATION "A" 8322 Validity: 10/09/2025 Page 6

3.8.c) Likewise, since 30.06.2023, operations of sale (A11) registered by concept codes B12, B20 and B21; and B22 from 30.06.2023 until 11.05.2025 inclusive will also be identified with code "AD" simultaneously with purchase operations (A13) of the aforementioned concepts. If sales operations are associated with purchase operations for concepts B24 or P19 or P20, regardless of the moment when the client requests the registration of the operation with the entity, both vouchers must be reported on the date when the customs clearance for capital goods occurred. 3.9. For sales operations (A11) corresponding to concept codes S01 to S31, B06, B10, B15, B17, P06, P08 and P09, those carried out from 14.06.21 to 12.12.2023 inclusive and P01, P04 (until 07.07.2024), I01, I03 from 14.06.21 onwards upon the use of a "Certification of increase in goods exports in 2021, 2022 and/or 2023" according to point 3.18 of the regulations on "Foreign Trade and Foreign Exchange" (code "CE") will be identified. Similarly, operations carried out with concept codes B19 and B21 from 01.11.2021 to 12.12.2023 inclusive, B22 from 03.01.2022 to 12.12.2023 inclusive, and P23, P24 and P25 from 08.07.2024 will be identified. 3.10. Operations eligible for the application of income from foreign financial indebtedness pursuant to point 3.19 of the regulations on "Foreign Trade and Foreign Exchange" carried out from 27.08.2021 to 12.12.2023 inclusive: 3.10.a) For purchase operations (A13) carried out by concept codes P01, P04, P06, P08 and P09, eligible operations must be specified using code "PF". 3.10.b) Sales operations (A11) carried out through the application of income from foreign financial indebtedness, using concept codes: S01 to S31 with linkages, B06, B10, B15 and B17 will be identified with code "PF". Similarly, operations carried out with concept codes B19 and B21 from 01.11.2021 to 12.12.2023 inclusive; with concept codes B05, B07, B12, B16, B18, B20 and B22 from 03.01.2022 to 12.12.2023 inclusive will be identified. 3.11. For sales operations (A11) corresponding to concept codes B05, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20 and B21 carried out from 06.05.2022 to 12.12.2023 inclusive, those carried out in accordance with the provisions for financing with foreign credit lines in point 10.11.12 of the regulations on "Foreign Trade and Foreign Exchange" (code "LA") will be identified. 3.12. For sales operations (A11) corresponding to concept codes S01 to S31 from 04.03.2022 to 31.10.2022 inclusive; B06, B15, B17 and B22 from 04.03.2022 to 11.05.2025 inclusive; B05, B07, B10, B12, B13, B16, B18, B19, B20 and B21 carried out from 04.03.2022; and S16, S17, S18, S19 and S22 carried out from 21.04.2023 inclusive, those carried out in accordance with the provisions for financing with foreign credit lines in point 10.10.2.3 of the regulations on "Foreign Trade and Foreign Exchange" (code "LB") will be identified. The identification with code "LB" is expanded for operations carried out with concept codes S01 to S31 from 13.12.2023 in accordance with point 13.3.1 of the regulations on "Foreign Trade and Foreign Exchange". Version: 37a. COMMUNICATION "A" 8322 Validity: 10/09/2025 Page 8 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.)

3.13. Operations carried out in accordance with the provisions for advances and pre-financing of exports in points 10.10.2.4. and 13.3.2 of the regulations on "Foreign Trade and Foreign Exchange": 3.13.a) For purchase operations (A13) carried out by concept codes B02, B03 and B04 from 20.05.2022, B27 from 08.07.2024; and B29, B30 and B31 from 27.01.2025 to 22.08.2025 inclusive, will be identified with code "XB". 3.13.b) For sales operations (A11) corresponding to concept codes B06, B15 and B17 from 20.05.2022 to 11.05.2025 inclusive; B05, B13, B16, B18 and B19 from 20.05.2022 and from 27.01.2023 inclusive to concept codes B12, B20 and B21, and B22 from 27.01.2023 inclusive to 11.05.2025 inclusive will be identified with code "XB". Likewise, from 13.12.2023 onwards, operations carried out with concept code B07, B10 and S01 to S31 will be identified with code "XB". 3.14. For sales operations (A11) corresponding to concept codes B06, B15, B17 and B22 carried out from 23.03.2022 to 12.12.2023 inclusive, those carried out in accordance with the provisions for payments of goods imports with reduced term under point 10.14.2.5 of the regulations on "Foreign Trade and Foreign Exchange" and points 1.1. and 9.2 of Communication "A" 7622 and complements (code "IP") will be identified. 3.15. For sales operations (A11) corresponding to concept codes B05, B06, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20, B21 and B22 carried out from 03.01.2022 to 12.12.2023 inclusive, those carried out in accordance with the provisions for payments of goods imports in points 10.14.2.4., 10.14.2.7. to 10.14.2.13 of the regulations on "Foreign Trade and Foreign Exchange" and in points 8., 9.4., 9.6., 9.7., 9.8. and 9.9 of Communication "A" 7622 and complements (the last two added through point 1 of Communication "A" 7676 and point 1 of Communication "A" 7733, respectively) (code "IE") will be identified. 3.16. For sales operations (A11) corresponding to concept codes B05, B06, B07, B10, B12, B15, B18, B19, B20, B21 and B22 carried out from 21.06.2022 to 12.12.2023 inclusive, those carried out in accordance with the provisions for payments of goods imports in points 10.14.2.15 and 10.14.2.16 of the regulations on "Foreign Trade and Foreign Exchange" (code "CA") will be identified. 3.17. For sales operations (A11) corresponding to concept codes B05, B06, B13, B15, B16, B17, B18 and B19 carried out from 08.04.2022 to 12.12.2023 inclusive, those carried out in accordance with the provisions for payments of goods imports in point 10.14.2.3 (SIMI category C) of the regulations on "Foreign Trade and Foreign Exchange" (code "SC") will be identified. 3.18. Operations carried out in accordance with the provisions for payment of services with simultaneous settlement of new indebtedness pursuant to point 13.3.3 of the regulations on "Foreign Trade and Foreign Exchange": 3.18.a) For purchase operations (A13) carried out by concept codes P01, P04 (until 07.07.2024), P06, P08 and P09 from 21.04.2023 inclusive and P23, P24 and P25 from 08.07.2024 will be identified with code "PS". B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 53a. COMMUNICATION "A" 8322 Validity: 10/09/2025 Page 9

3.26. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 08.08.2022 to 30.06.2025 inclusive and B29 and B30, carried out from 27.01.2025 to 30.06.2025 inclusive, those operations falling under point 7.1.3 of the regulations on "Foreign Trade and Foreign Exchange" (code "YO") will be identified. 3.27. Operations carried out in accordance with point 1 of Communication "A" 7570 and simultaneously in point 10.12 of the regulations on "Foreign Trade and Foreign Exchange" from 08.08.2022 to 12.12.2023 inclusive: 3.27.a) For purchase operations (A13) carried out by concept codes B02 and B03 will be identified with code "YA". 3.27.b) For sales operations (A11) carried out by concept codes B05, B06, B07, B10, B12, B15, B16, B17, B18, B19, B20, B21, B22 and P13 will be identified with code "YA". 3.28. Operations carried out in accordance with point 7.1.3 and simultaneously in point 10.10.2.2 or point 13.3.2 of the regulations on "Foreign Trade and Foreign Exchange": 3.28.a) For purchase operations (A13) carried out by concept codes B02 and B03, from 08.08.2022 to 30.06.2025 inclusive, and B29 and B30, from 27.01.2025 to 30.06.2025 inclusive, will be identified with code "YB". 3.28.b) For sales operations (A11) carried out by concept codes B05, B13, B16, B18 and B19 from 08.08.2022 to 30.06.2025 inclusive; B06, B15 and B17 from 08.08.2022 to 11.05.2025 inclusive and from 27.01.2023 inclusive by concept codes B12, B20 and B21 until 30.06.2025 inclusive; and B22 from 27.01.2023 inclusive to 11.05.2025 inclusive will be identified with code "YB". Likewise, from 13.12.2023 to 30.06.2025 inclusive, operations carried out with concept code B07, B10 and S01 to S31 will be identified with code "YB". 3.29. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 08.08.2022 to 31.12.2022, those operations falling under point 1 of Communication "A" 7570 and simultaneously in point 1 of Communication "A" 7571 (code "YL") will be identified. 3.30. For purchase operations (A13) corresponding to concept codes B02 and B03, carried out from 10.04.2023 inclusive, and B29 and B30, carried out from 27.01.2025 inclusive, those operations falling under point 7.1.3 of the regulations on "Foreign Trade and Foreign Exchange" and simultaneously in accordance with Decree 576/2022 and amendments (code "YS") will be identified. From 05.09.2023 onwards, said code will correspond to operations carried out within the framework of Decree 443/23 and amendments, whose validity operates until 11.04.2025 (inclusive). 3.31. For sales operations (A11) corresponding to concept codes B06, B10, B15, B19, B21, B22, I01, I03, P01, P03, P04 (until 07.07.2024), P06, P08, P09 and S01 to S31 carried out from 01.01.2023, those operations by certifications included in Decree 277/22 (code "GP") will be identified. Similarly, operations carried out with concept codes P23, P24 and P25 from 08.07.2024 will be identified. 3.32. For sales operations (A11) corresponding to concept codes P01, P04 (until 07.07.2024), P06, P08, P09, P13 and P16 carried out from 27.08.2021 and P23, P24 and P25 from 08.07.2024 will be identified as operations linked to payments of principal from foreign financial indebtedness framed in point 20 of Communication "A" 7626 (code "RF"). It should be noted that this mark is also used to indicate operations for payments of principal from foreign financial indebtedness marked with "PF" (provisions received in point 3.19 of the Annex to Communication "A" 7914). B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 10 – FOREIGN EXCHANGE OPERATIONS (R.I. – O.C.) Version: 47a. COMMUNICATION "A" 8322 Validity: 10/09/2025 Page 11

For technical registration purposes related to the refinancing of commercial debt under point 20 of Communication "A" 7626, the intervening entity must register a purchase voucher and one sale voucher, both by concept code P17 (valid until 13.12.2023) and for the identical amount, to determine the moment when refinancing with the foreign supplier occurred. 3.33. For sales operations (A11) corresponding to concept codes B05, B06, B07, B10, B12, B13, B15, B16, B17, B18, B19, B20, B21 and B22 carried out from 04.11.2022 to 12.12.2023 inclusive, those operations falling under point 1.4 of Communication "A" 7622 and complements (code "IF") will be identified. 3.34. For purchase operations (A13) corresponding to concept codes B01, B02 and B03 carried out from 10.04.2023 to 31.08.2023 inclusive, those operations falling within Chapter II of Decree 194/23 (code "XR") will be identified. 3.35. For purchase operations (A13) corresponding to concept codes B02 and B03 carried out from 10.04.2023 to 31.08.2023 inclusive, those operations carried out in accordance with point 1 of Communication "A" 7570 and simultaneously within Chapter II of Decree 194/23 (code "YR") will be identified. 3.36. Eligible operations in accordance with point 7.11 of the regulations on "Foreign Trade and Foreign Exchange" from 19.05.2023: 3.36.a) For purchase operations (A13) carried out from 19.05.23 onwards by concept codes P01, P04 (until 07.07.2024), P06, P08, P12, P18 and B23 and, from 08.07.2024, P23, P24, P25 and P26 will be identified with code "AI" and the necessary code must additionally be recorded to facilitate their subsequent tracking (APX). 3.36.b) For sales operations (A11) carried out by concept codes B05, B07, B10, B12, B13, B16, B18 to B21; and B06, B15, B17 and B22 until 11.05.2025 inclusive; and S30 simultaneously with purchase operations