Circular RUNOR 1-1934: Quarterly/Annual Information Reporting Regime (R.I.-S) Adjustments

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8374 18/12/2025 TO FINANCIAL ENTITIES: Ref.: Circular RUNOR 1-1934: Quarterly/Annual Information Reporting Regime (R.I.-S). Adjustments

---

We address you to deliver the attached sheets corresponding to those that must be replaced in Section 13 of “Information Reporting to the Central Bank”, related to the provisions disseminated through Communication A 8339. In this regard, Control 49 is incorporated. Finally, we note that these modifications will take effect starting from the quarter beginning on 10/01/2025. Respectfully, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Signature 2 Principal Manager of Information Regime and Information Centers Deputy General Manager of Information Regime and Protection of Users of Financial Services Functional Position ANEXO

B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. Code Legend Reason 49 ACCOUNT 000099972X or 000099973X INCONSISTENT – REPORT CODE “C24” For month x, the balance reported in accounts 000099972X or 000099973X does not match the sum of the accounts reported in the RI Balance of Balances, according to the following detail: Sums of accounts in RI Balance of Balances 0000999730 + 0000999734 311113 + 311413 + 311725 0000999728 + 0000999732 311153 + 311453 + 311753 0000999731 + 0000999735 315113 + 315413 + 315725 0000999729 + 0000999733 315153 + 315453 + 315753 Version: 16th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 25

13.9 Special clarifications of error legends. 13.9.1. Error Legend 10: Report Codes “C03” and “C24” must always be reported. Report Code “C23” must be reported annually, taking into account what is stated in notes (1) and (6) respectively, which appear at the bottom of them. Likewise, the applicability guidelines detailed in the table of point 13.9.4 will be taken into account. 13.9.2. Error Legend 9: Required PDF note files. File Name Presentation S002_001.pdf Coincides with the closing date. (1) S002_002.pdf Coincides with the closing date. (1) S002_003.pdf Coincides with the closing date. (1) S002_004.pdf Coincides with the closing date. (1) S002_005.pdf Coincides with the closing date. (1) S003_001.pdf Always. S003_002.pdf Always. If they only hold Principal debtors, this situation must be recorded in this file. S003_006.pdf Annually. If reporting does not apply, this situation will be clarified in the present file. S003_009.pdf In September of each year. S003_010.pdf If applicable due to the existence of the operation, quarterly. S003_013.pdf In March of each year. S003_015.pdf In March of each year. S004_001.pdf If C03 was presented with field 8 = 000 B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. Version: 10th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 26

1. SPECIAL CLARIFICATIONS REGARDING THE SUBMISSION CONTROL OF THE INTERNAL CONTROL MEMORANDUM Given that the memorandum must be sent at least once a year thirty calendar days in advance of closing, taking into account the current fiscal year closing date at the time of information, it will be verified that these files are presented in the trimester coinciding with closing. In this regard, the following table exemplifies the presentation alternatives for the memorandum corresponding to the current year: CLOSING DATE PERIOD TO WHICH THE MEMORANDUM CORRESPONDS TRIMESTERS OF MANDATORY PRESENTATION December January 2003 - December 2003 December 2003 (closing) June July 2003 - June 2004 June 2004 (closing) Special cases: if the only memorandum of the current year must be included in a presentation prior to closing, during this period (December) such circumstance will be indicated through the following note: “INTERNAL CONTROL MEMORANDUM OF THE CURRENT FISCAL YEAR INCLUDED IN A TRIMESTER CLOSED ON XX.XX.XX”, which must be recorded in each of the mandatory presentation files: S002_001.pdf, S002_002.pdf, S002_003.pdf, S002_004.pdf and S002_005.pdf. 13.9.3 Error Legends 37 and 38: the codes provided for Table 8 “Information on supplementary data” will be required if in the Balance of balances corresponding to the last month of the quarter, at least one of the indicated accounts was recorded according to the following correspondence table: B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. Version: 13th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 27

File Name Presentation S004_002.pdf Quarterly. If reporting does not apply, this situation will be clarified in the present file. S006_001.pdf Only for those entities that make use of the facilities of Communication “A” 4439: semi-annually (June and December). S006_002.pdf Only for those entities that make use of the facilities of Communication “A” 4439: semi-annually (June and December). Version: 14th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 28

13.9.3.1. – Correspondence table. LEGEND ACCOUNT DESCRIPTION ACCOUNTS 37 0000889901 or 0000889902 Number of fixed-term deposits for individuals. 311131-311140-311153-311166-311167-311177-311180-311731-311740-311753-311766-311767-311784-311787-312131-312140-312166-312167-312177-312178-315132-315137-315153-315732-315737- 0000999705 Number of fixed-term operations in pesos. 311131-311140-311153-311166-311167-311177-311180-311731-311740-311753-311766-311767-311784-311787-312131-312140-312166-312167-312177-312178 0000999706 Number of fixed-term operations in foreign currency. 315132-315137-315153-315732-315737-315753-316132-316137 B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. Version: 17th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 29

LEGEND ACCOUNT DESCRIPTION ACCOUNTS 38 0000999707 Number of pledge loan operations in pesos. 131113-131713-132113-131114-131714-132114-131147-131747-132147-131148-131748-132148 0000999708 Number of pledge loan operations in foreign currency. 135113-135713-136113-135114-135714-135728-136114 0000999712 Number of mortgage loan operations in pesos. 131108-131708-132108-131111-131711-132111-131145-131745-132145-131146-131746-132146-131744-131750 0000999713 Number of other loan operations in pesos. 131100-131700-132100 MINUS the accounts that compose accounts 0000999707 and 0000999712 0000999714 Number of mortgage loan operations in foreign currency. 135108-136108-135708-135111-135711-136111 0000999715 Number of other loan operations in foreign currency. 135100-135700-136100 MINUS the accounts that compose accounts 0000999708 and 0000999714 B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. Version: 1st. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 31

13.9.4. – Application of errors 10 and 13 B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. TABLES DESIGNATION TABLE APPLICABILITY ERROR 10 ERROR 13 C03 Consolidation Statement of local entities with subsidiaries and other bodies in the country and abroad. ALWAYS APPLICABLE APPLICABLE C21 Account 0100000000 Consolidated debtor status statement with subsidiaries and other bodies in the country and abroad. WHEN REPORT C03 PRESENTS AT LEAST ONE OF THE FOLLOWING ACCOUNTS: 0103000000, 0103200000, 0103300000, 0104360000, 0104380000, 0107050000, 0107110000, 0105050000, 0105070000 APPLICABLE APPLICABLE IF RESULTING MANDATORY AND PRESENTED C21 Account 0200000000 Consolidated debtor status statement with subsidiaries and other bodies in the country and abroad. WHEN REPORT C03 PRESENTS AT LEAST ONE OF THE FOLLOWING ACCOUNTS: 0701050300, 0702050500, 0702051500, 0702052000 APPLICABLE APPLICABLE IF RESULTING MANDATORY AND PRESENTED Version: 13th. COMMUNICATION “A” 8374 Validity: 01/10/2025 Page 30

B.C.R.A. INFORMATION REPORTING TO THE CENTRAL BANK Section 13. Information Reporting Regime for Supervision. TABLES DESIGNATION TABLE APPLICABILITY ERROR 10 ERROR 13 C23 Details of affiliated companies or entities. AS OF 12/31 OF EACH YEAR APPLICABLE APPLICABLE C24 Information on daily balance averages and supplementary data. ALWAYS APPLICABLE APPLICABLE Version: 1st. COMMUNICATION “A” 8374 Validity: 01/10/2025