Authorization of Additional Deadline for Submission of Registration Application by Savings and Credit Cooperatives in Operation with Total Assets Equal to or Greater Than C$100 Million

Page 1 of 2 CERTIFICATION OF RESOLUTION RUTH ELIZABETH ROJAS MERCADO, Secretary of the Monetary and Financial Board, CERTIFIES: that in Ordinary Session number nineteen of the Monetary and Financial Board, held on May 20, two thousand twenty-six, Resolution No. CDMF-XIX-1-26 was unanimously approved by vote, which literally states: Monetary and Financial Board Ordinary Session No. 19 Wednesday, May 20, 2026 RESOLUTION CDMF-XIX-1-26 THE MONETARY AND FINANCIAL BOARD CONSIDERING I That in accordance with the powers granted by articles 134 quinquies and 134 septies of Law No. 561, added by Law No. 1237, “Law of Reforms and Additions to Law No. 561, General Law of Banks, Non-Banking Financial Institutions and Financial Groups”, published in La Gaceta, Official Gazette No. 37, on February 25, 2025, the Monetary and Financial Board issued the “Norm for the Authorization and Regulation of Savings and Credit Cooperatives”, contained in Resolution CDMF-XXXVII-1-25, dated October 14, 2025, published in La Gaceta, Official Gazette No. 200, on October 28, 2025, with the objective of establishing the requirements and guidelines for the establishment and operation of savings and credit cooperatives that have total assets equal to or greater than one hundred million córdobas (C$100,000,000.00). II That article 18 of the aforementioned norm established that: “Savings and Credit Cooperatives (CACs) currently in operation and solvent with the requirements established in Law No. 499, which have total assets equal to or greater than one hundred million córdobas (C$100,000,000.00), must within a period of up to one hundred twenty (120), counted from the entry into force of this norm, submit an application for registration to the Superintendence….”. III That given the expiration of the period indicated in the previous consideration, it is necessary to grant an additional period so that savings and credit cooperatives formalize their registration with the Superintendence of Banks and Other Financial Institutions, under the terms established in article 18 of the aforementioned norm. IV That article 17, literal “A”, numeral 3) of Law No. 1232, “Law of Administration of the Monetary and Financial System”, published in La Gaceta, Official Gazette No. 241, on December 30, 2024, establishes as part of the powers of the Monetary and Financial Board: “Approve regulations applicable to all the

Page 2 of 2 institutions and persons regulated by the Central Bank and the Superintendence. Additionally, the same article 17, in its literal “C”, numeral 1), also empowers this Board to: “Approve general norms to strengthen and preserve the security and confidence of the public in institutions under the supervision, inspection, surveillance and audit of the Superintendence…”. In exercise of its powers, RESOLVES AUTHORIZATION OF ADDITIONAL DEADLINE FOR SUBMISSION OF REGISTRATION APPLICATION BY SAVINGS AND CREDIT COOPERATIVES IN OPERATION, WITH TOTAL ASSETS EQUAL TO OR GREATER THAN C$100.0 MILLIONS FIRST: Grant an additional period of one hundred eighty (180) calendar days, which will begin to run from the entry into force of this resolution, in order for savings and credit cooperatives, currently in operation, that have total assets equal to or greater than one hundred million córdobas (C$100,000,000.00), to submit their application for registration to the Superintendence of Banks and Other Financial Institutions, under the terms established in article 18 of the “Norm for the Authorization and Regulation of Savings and Credit Cooperatives”, contained in Resolution CDMF-XXXVII-1-25, dated October 14 2025, published in La Gaceta, Official Gazette No. 200, on October 28, 2025. SECOND: This resolution will enter into force from its publication in the media determined by the Superintendence. (f) legible, Ovidio Reyes R. President of the Board; (f) Illegible, Luis Ángel Montenegro Espinoza, Vice President of the Board; (f) Illegible, Nicolás Espinoza Rivera, Minister of Finance, Alternate Member; (f) Illegible, Roberto Rivas, Executive Member; (f) Illegible, Hugo Ortega, Executive Member. (End of the text of the Resolution). It conforms to its original which was duly compared, and based on the powers conferred in article 40 of the Internal Regulations of the Monetary and Financial Board, issues this Certification with reason for signature, signature and seal, in the city of Managua on May 20, 2026. Ruth Elizabeth Rojas Mercado Secretary of the Board