Circular CONAU 1-1700: Adjustments to the Chart of Accounts

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8341 October 13, 2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1700: Adjustments to the Chart of Accounts.

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We address you to inform you of the adjustments made to the minimum chart of accounts for financial entities, as detailed in the Annex. Furthermore, pertinent modifications have been made to the account mapping tables of the Information Regime – Financial Statements for Quarterly/Annual Publication and of the Consolidation Statement of Local Entities with Subsidiaries and Other Bodies in the Country and Abroad under the Information Regime for Supervision. The replacement sheets for the respective ordered texts are attached. We salute you respectfully. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of the Information Regime and Information Centers Deputy General Manager of the Information Regime and Protection of Financial Services Users ANNEX

-1- NEW ACCOUNTS (ALTAS) 126015 MODIFICATIONS (MODIFICACIONES) 126014 B.C.R.A. NEW ACCOUNTS AND MODIFICATIONS Annex to Comm. “A” 8341

125137 Private securities - Pending prorated balances under IFRS – Financial asset impairment 125610 (Interest accrual regularizer for private securities, special measurement per Comm. “A” 6847) 126000 In foreign currency – From abroad 126003 Public securities - Measured at fair value with changes in profit or loss 126009 Public securities - Measured at amortized cost 126010 Private securities - Measured at fair value with changes in profit or loss 126011 Public securities – Measured at fair value with changes in OCI (Other Comprehensive Income) 126013 Private securities – Measured at amortized cost 126014 Private securities – Measured at fair value with changes in OCI for debt securities 126015 Private securities – Measured at fair value with changes in OCI for other instruments 126135 Private securities - (Provision for uncollectible risk) 126137 Private securities - Pending prorated balances under IFRS – Financial asset impairment B.C.R.A. CHART OF ACCOUNTS Version: 4th COMMUNICATION “A” 8341 Validity: 10/14/2025 Page 3

ACTIVO (ASSETS) Loans and other financing Non-financial Private Sector and Residents abroad () 145154 145192 145197 145201* 145301 146136 146139 146141 146154 146192 146201* 146301 148001* 148002* 149001* 149002* 141223 142222 145223 146222 151000 155000 158000 159000 171112 171121 171123 171202 171250 171301* 171302 175112 175121 175123 175202 175302 176121 176123 176202 176302 178001 178002 179001 179002 171201* 171251* 175201* 171203* 171204 175203* 175204 175301* 176204 Other debt securities 121016 121026 121029 121040 121041 121042 121045 121046 121047 121048 121049 121050 121051 121052 121057 121058 121059 121061 121062 121091 121093 121135 125016 125038 125041 125042 125043 125044 125047 125048 125049 125050 125051 125052 125053 125054 125058 125059 125135 126009 126011 126013 126014 126135 121090 121137 121610 125090 125137 125610 126137 Financial assets pledged as collateral 141120 141124 141153 141407 141413 141433 142104 142106 142413 142433 145105 145110 145112 145153 145407 145413 145426 146104 146106 146197 171136 171140 171141 171142 171143 172136 172140 172141 172142 172143 175136 175140 175141 175142 175143 176136 176140 176141 176142 176143 Current income tax assets 171119 171303 171115* (*) Amount attributable to the corresponding line item. () In case part of the balances for these accounts correspond to other sector(s), the attributable portion will be reported in the corresponding line item for that sector(s). B.C.R.A. INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Mapping table between the items of the Statements of Financial Position and Statement of Comprehensive Income with the codes of the Chart of Accounts Version: 12th COMMUNICATION “A” 8341 Validity: 10/14/2025 Page 3

ACTIVO (ASSETS) Investments in Equity Instruments 121017 121018 121043 121044 121054 121055 125017 125018 125045 125046 125056 125057 126015 126010* Investments in subsidiaries, associates and joint ventures 161000 165000 Property, plant and equipment 180003 180006 180008 180010 180011 180012 180015 180018 180020 180021 180024 180028 180030 180031 180033 180038 180039 180040 180042 180044 180046 180048 180051 180057 180060 180061 180062 180063 180064 180090 Intangible assets 210003 210012 210015 210038 210039 210080 210081 210090 Deferred income tax assets 171144 Other non-financial assets 141195 141220 141401 145151 145195 145202 171103 171106 171109 171117 171127 171145 171146 171147 172103 172106 172146 172147 172201 175145 175146 175147 176146 176147 190009 190010 190012 190013 190015 190016 190017 190018 190021 190028 190029 190030 190035 190090 171115* Non-current assets held for sale 190031 190032 190034 (*) Amount attributable to the corresponding line item. B.C.R.A. INFORMATION REGIME – FINANCIAL STATEMENTS FOR QUARTERLY/ANNUAL PUBLICATION (R.I. – P.) Mapping table between the items of the Statements of Financial Position and Statement of Comprehensive Income with the codes of the Chart of Accounts Version: 3rd COMMUNICATION “A” 8341 Validity: 10/14/2025 Page 4

CATEGORY (RUBRO) SUBCATEGORY (SUBRUBRO) ACCOUNT MAPPING (CORRESPONDENCIA DE CUENTAS) ACTIVO (ASSETS) Cash and Bank Deposits Cash 111001 111003 111007 111009 112001 115001 115003 115005 115009 116003 116005 116009 116018 Financial Entities and BCRA correspondents 111011 111015 111023 111025 115015 Financial Entities and correspondents - Other domestic entities 111016 111017 111019 111021 115017 115018 115019 Financial Entities and correspondents - From abroad 112019 116017 116019 116021 Others 115010 115020 116010 116022 Public and Private Securities Public securities at fair value 121003 121040 121092 121093 125003 125042 126003 126011 Public securities at amortized cost 121016 121090 121091 121610 125016 125090 125610 126009 Instruments issued by BCRA 121024 121026 121027 121029 121041 121042 121056 121057 121058 121059 121060 121061 121062 125036 125038 125039 125041 125043 125044 125058 125059 Private securities 121017 121018 121019 121020 121021 121022 121023 121031 121043 121044 121045 121046 121047 121048 121049 121050 121051 121052 121053 121054 121055 121137 125017 125018 125019 125020 125021 125022 125023 125031 125045 125046 125047 125048 125049 125050 125051 125052 125053 125054 125055 125056 125057 125137 126010 126013 126014 126015 126137 (Provisions) 121135 125135 126135 B.C.R.A. INFORMATION REGIME FOR SUPERVISION (R.I. – S) 2 - CONSOLIDATION STATEMENT OF LOCAL ENTITIES WITH SUBSIDIARIES AND OTHER BODIES IN THE COUNTRY AND ABROAD Version: 11th COMMUNICATION “A” 8341 Validity: 10/14/2025 Page 1