Circular LISOL 1-1138 Minimum Capital Requirements for Financial Entities. Amendments.

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION “A” 8418 09/04/2026 TO FINANCIAL ENTITIES: Ref.: Circular LISOL 1-1138: Minimum Capital Requirements for Financial Entities. Amendments.

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We address you to inform you that this Institution has adopted the resolution which, in its pertinent part, establishes: “- To repeal the provisions referring to the higher minimum capital requirement for credit risk on financing granted to non-SME clients with agricultural activity that maintain stockpiles of their production exceeding 5% (five percent) of their annual harvest capacity, which are agreed from the day following the publication of this communication (Consolidated Text on Minimum Capital Requirements for Financial Entities, point 11.5.).” In this regard, we provide you with the sheets that, in replacement of those previously issued, should be incorporated into the consolidated text of the reference. In this sense, it is recalled that on this Institution’s website www.bcra.gob.ar, by accessing “Sections - Financial System - LEGAL AND REGULATORY FRAMEWORK - Regulations and summaries - Consolidated texts of general regulation”, the modifications made with specially highlighted text (strikethrough and bold) will be found. We remain, yours sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Darío C. Stefanelli Marina Ongaro Chief Manager of Issuance and Regulatory Applications Deputy General Manager of Financial Regulation ANNEX

11.1. Acquisitions by financial entities. For the purposes of determining Regulatory Capital (RPC) on a consolidated basis, the consolidating entity may add the amount recorded in the specific item under Liability Provisions. 11.2. Merger of financial entities. For the purposes of determining RPC, the amount corresponding to negative goodwill recorded in the specific item under Liability Provisions may be added. 11.3. For the purposes of determining RPC, as of 01/02/13, equity instruments that cease to meet the criteria to be considered Additional Tier 1 Capital (CAn1) or Complementary Equity (PNc) in accordance with Section 8 will begin to be excluded. For these purposes, while they maintain the conditions under which their inclusion in RPC was duly admitted, the amount resulting from applying to the accounting values of the instruments at the end of each month the methodology in force on that date will be computed. Their recognition as RPC shall be limited to 90% of the value thus obtained from that date, with said limit decreasing by 10 percentage points every twelve months. This limit shall be applied separately to each instrument –whether computed in CAn1 or PNc–. 11.4. For the purposes of determining RPC, financial entities may compute as Ordinary Tier 1 Capital (COn1) the positive difference between the new accounting provision computed according to point 5.5 of IFRS 9 –taking into account, where applicable, the proration methodology provided in Communication A 6847– and the regulatory provision calculated according to the rules on Minimum Provisions for Credit Risk or the accounting provision corresponding to the balance sheet as of 30/11 of the year prior to the first application of said point of IFRS 9 –the greater of both–. 11.5. For the purposes of determining the minimum capital requirement for credit risk, the amount resulting from applying what is stipulated in Section 2 shall be multiplied by a factor equal to 4 when dealing with financing granted to non-SME clients with agricultural activity that maintain a stockpile of their production at a value exceeding 5% of their annual harvest capacity, as follows: – Financing agreed from 18/05/2020 to 31/10/24. – Peso-denominated financing agreed from 01/11/24 to 10/04/26. 11.6. National peso-denominated public bonds with dual-currency yield receive the same treatment as instruments issued in pesos. B.C.R.A. MINIMUM CAPITAL REQUIREMENTS FOR FINANCIAL ENTITIES Section 11. Other provisions. Version: 15th COMMUNICATION “A” 8418 Validity: 10/04/2026 Page 1

MINIMUM CAPITAL REQUIREMENTS FOR FINANCIAL ENTITIES CONSOLIDATED TEXT | ORIGINATING REGULATION OBSERVATIONS | Section | Point | Paragraph | Comm. Cap./Anexo | Point | Paragraph

8.4.1.19. “A” 414 LISOL-1 VI 3.2. According to Comm. “A” 4172, 4539, 4665 and 5369 (Annex I). “A” 1215 Specifications of the financial entity participation items not deductible for determining computable equity responsibility. According to Comm. “A” 4172. 8.4.2. “A” 5369 I 8.4.2.1. “A” 5369 I According to Comm. “A” 5831. 8.4.2.2. “A” 5369 I According to Comm. “A” 5580 and 5831. 8.4.2.3. “A” 5831 8.5. “A” 5369 I According to Comm. “A” 5867. 8.6. “A” 414 LISOL-1 VI 3.4. According to Comm. “A” 1858, 4172, 4631, 4652, 5369 (Annex I), 6260, 6304 and “B” 9186. 8.7. “A” 4652 2. According to Comm. “A” 6327. 9. 9.1. “A” 2227 único 5.2.1. último According to Comm. “A” 2649 and 4172. 9.2. “A” 2227 único 5.1.1., 5.1.7. y 5.2.2. último “A” 6723 1. According to Comm. “A” 2461, 2649, 4172, 5272, 5369 and 5867. According to Comm. “A” 7393. 10. 10.1. “A” 6004 único According to Comm. “A” 6343. 10.2. “A” 6004 único According to Comm. “A” 6343. 10.3. “A” 6004 único According to Comm. “A” 6343. 11. 11.1. “A” 3985 According to Comm. “A” 4172. 11.2. “A” 3985 According to Comm. “A” 4172. 11.3. “A” 5369 8. According to Comm. “A” 5580. 11.4. “A” 6938 12. According to Comm. “A” 7007 and 7928. 11.5. “A” 7018 5. According to Comm. “A” 8121 and 8418. 11.6. “A” 7545 1. 12. 12.1. 1° “A” 7470 2. According to Comm. “A” 7524 and 8028. 2° “A” 7470 3. According to Comm. “A” 7524 and 8028. 12.2. “A” 8067 According to Comm. “A” 8383. 12.3. “A” 8364 5.