Circular CONAU 1-1696: Informational Regime for Supervision (R.I. – S.). Adjustments.

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8328 17/09/2025 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1696: Informational Regime for Supervision (R.I. – S.). Adjustments.

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We address you to deliver the sheets that should be replaced in the referenced informational regime, as a result of the issuance of Communication A 8308. In this regard, the restructuring/renaming of the Informational Regime for Supervision is highlighted, resulting from the change in frequency of the Liquidity Risk Measurement and Monitoring Regime. We extend our respectful greetings. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Informational Regime and Information Centers Deputy General Manager of Informational Regime and Protection of Financial Services Users

ANNEX

1. General Rules.
2. Consolidation statement of local entities with subsidiaries and other bodies in the country and abroad. (Consolidation levels 2 and 3).
3. Consolidated statement of financial position of debtors with subsidiaries and other bodies in the country and abroad. (Consolidation level 3). (1)
4. Requirement and integration of consolidated minimum capital with subsidiaries and other bodies in the country and abroad (Consolidation level 3). (1)
5. Schedule for immobilized assets and other concepts consolidated with subsidiaries and other bodies in the country and abroad. (Consolidation level 3). (1)
6. Details of affiliated companies or entities. (Consolidation level 1).
7. Information on supplementary data. (Consolidation level 1).
8. Database on Operational Risk events (Consolidation level 2).
9. Liquidity Risk Monitoring Tools (Consolidation level to be reported 1 and 2). (2)
10. Stable Net Funding Ratio (Consolidation level to be reported 1 and 2). (2)
11. Register of financial entities obliged to report information for international tax cooperation.

Consolidation Levels - except points 9 and 10: 1: Head office and branches in the country; 2: Head office, branches in the country and subsidiaries abroad; 3: Head office, branches in the country, subsidiaries abroad and other bodies in the country and abroad.

Consolidation Levels - point 9: 1: Head office and branches in the country; 2: Head office, branches and significant subsidiaries in the country and abroad, taking into account what is established in point 8.2 of the rules on “Liquidity Coverage Ratio”.

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Consolidation Levels - point 10: 1: Head office and branches in the country; 2: Head office, branches in the country, subsidiaries abroad and subsidiaries in the country and abroad, taking into account what is established in point 6.2 of the rules on “Stable Net Funding Ratio”.

(1) Submission suspended as provided in point 6.1 of the rules on “Consolidated Supervision”. (2) Level and scope of consolidated information according to the transitional provisions of each regime.

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1.1. The deadlines for submitting the information covered in points 2 to 5, 7, 9 and 10 of this regime are those established for the “Informational Accounting Regime for Quarterly/Annual Publication”. The information referenced in points 6 and 8 shall be submitted with an annual frequency, sharing the same deadline established in the preceding paragraph. Meanwhile, the information related to point 11 -also of annual frequency- shall be submitted by June 30 of the year following the annual reporting period.

1.2. Amounts shall be recorded in thousands of pesos, 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 the latter if they are lower. This information shall be accompanied by the reports required by the provisions disclosed through points 3, 4 and 6 of Annex IV of the “Minimum Standards on External Audits”. The components of the Informational Regime for Supervision, where applicable, shall be submitted to the Superintendence of Financial and Currency Entities in accordance with the “Standards on submission of information to the Central Bank of the Argentine Republic”. This informational regime is subject to point 2 of Section 1 of the consolidated text of “Submission of information to BCRA”.

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Index Section 1. General Instructions Section 2. Contractual Term Mismatches Section 3. Funding Concentration Section 4. Unencumbered Available Assets Section 5. Transitional Provisions

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Certain parameters linked to cash flows, balance sheet structure and unencumbered assets that may be affected as collateral -as specified in Sections 2 to 4- shall be reported, which are necessary to monitor liquidity risk. This information shall have a quarterly frequency and amounts shall be recorded in thousands of pesos, without decimals. It is only required for financial entities considered “internationally active” for the purposes of complying with the Liquidity Coverage Ratio. 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 the latter if they are lower. Foreign currency amounts shall be converted to pesos using the reference exchange rate published by B.C.R.A. for the US dollar, prior to applying the corresponding swap rate for other currencies communicated by the Trading Desk. Nevertheless, foreign currency concepts shall be identified according to their original currency, in accordance with the coding provided in the Centralized Information Requirements System (SISCEN), table T0003, excluding those not referenced with the SWIFT code. The data requested in sections 2 to 4 shall be reported on an individual and consolidated basis according to the provisions of Section 8 of the rules on “Liquidity Coverage Ratio”. For these purposes, the following consolidation levels are defined: 1: Head office and branches in the country; 2: Head office, branches and significant subsidiaries in the country and abroad. Regarding the concept of “significant subsidiary”, the provisions of the second paragraph of point 8.2 of the rules on “Liquidity Coverage Ratio” shall be taken into account.

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Cash inflows and outflows and values arising from rights and obligations recorded inside and outside the balance sheet, distributed in time bands according to their contractual maturity date, considering as the base date of the information the last day of the reported quarter, shall be reported. The respective balances and flows shall be disaggregated using the item codes provided in the Liquidity Risk Measurement and Monitoring Regime -information model inserted in Section 6-, considering, where appropriate, the integration instructions described in sections 3 to 5 of that regime. For its preparation, the scheme inserted in Table 1 annexed to this section shall be used. In this regard, the following aspects should be noted: a) As the base date of the information, the last day of the reported quarter shall be considered; b) Assignment to bands will be made without assumptions of renewal of existing liabilities or realization of new contracts in the case of assets; c) Only contractual flows shall be considered, so cash flows from present or future strategies, or deriving from the entity's need to maintain its market positioning, shall not be recorded; d) Outflows will be assigned to time bands taking into account the first possible maturity date; e) No assumptions shall be made regarding the maturity date of instruments; in case they do not have a concrete maturity, the relevant cash flow shall be recorded in the “Not defined” band, identifying such instruments by a note addressed to the corresponding Supervision Group. f) Months shall be considered according to calendar month -regardless of their number of days-; in this framework, weeks shall be calculated by statistical week, according to the following scheme:

• First statistical week: from 1 to 7 inclusive.
• Second statistical week: from 8 to 15 inclusive.
• Third statistical week: from 16 to 23 inclusive.
• Fourth statistical week: from 24 to the last day of the month inclusive.

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Table 1

Item Code	Concept	Cons. Level	Balance at quarter end	Time Bands (4)
(1)	(3)	(2)	(5)	(5)
(7)	(5)	(5)	(7)	(5)
(5)	(5)	(5)	(5)	(5)
(5)	(5)	(5)	(5)	(5)
(5)	(5)	(5)	(5)	(6)

(1) Item code according to Liquidity Risk Measurement and Monitoring Regime -information model inserted in Section 6-, considering integration instructions described in sections 3 to 5 of that regime; (2) The base date of the information is the last day of the reported quarter; the balance for each item code shall be reported. (3) Consolidation level 1 and 2, according to general instructions. (4) The following time bands are defined: first day, first week, second week, third week, fourth week; second month, third month, fourth month, fifth month, sixth month, twelfth month; second year, third year, fourth year, fifth year and more than 5 years; undefined or indeterminate maturity. (5) Inflows and outflows for reported items shall be recorded. (6) Balances of instruments without concrete maturity shall be recorded, identifying them by note. (7) “Week 1” includes balances for the entire week, including those of Day 1. “Week 4” includes flow balances occurring during the fourth week only.

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A- Funding Concentration by Significant Counterparties Significant funding sources of the entity shall be identified, segregated according to their significant counterparties, in accordance with the scheme inserted in Table 3 annexed to this section. A significant counterparty -considered at the economic group level- is defined as that which, in aggregate terms, originates funding equal to or greater than 1% measured against the total liabilities of the entity on the last day of the reported quarter. The significance percentage shall be calculated taking into account the balance at the end of the quarter for each counterparty and economic group, considering the sum of all reported products. It shall be indicated whether the counterparty forms an economic group, in which case the name of the group to which it belongs or its controlling entity shall be recorded. For counterparties that integrate more than one economic group, only the name of the controlling economic group shall be reported, if any, determined based on the entity's knowledge of that counterparty. If fewer than 50, this list of significant counterparties shall be completed up to that amount, considering a decreasing order in the funding level. When a counterparty cannot be determined (e.g., holders of debt certificates traded in secondary markets), it shall be attributed to the last known holder, or failing that, to primary holders. The following additional clarifications regarding the data to be recorded in Table 3 are made:

1. Identification of significant counterparty: Unique Tax Identification Key (C.U.I.T.). Unique Labor Identification Code (C.U.I.L.). Identification Key (C.D.I.). When the significant counterparty turns out to be a Common Investment Fund, it shall be identified with the number assigned by the National Securities Commission. For judicial deposits, if applicable, the registration number used in each entity's systems shall be used as identification.
2. Name of the counterparty:

• Individuals and partnerships: surnames and names shall be recorded in full;
• Remaining legal entities: corporate name or denomination, in full. It is the responsibility of the financial entity that the “Name” of the holder corresponds to that in the “Register of Individuals and Legal Entities”, since, if they differ, the Central Bank will replace it with that recorded in it for the reported identification data (type and number).

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When the holder is not included in said register, it shall be reported according to the identification and name provided by the Customs Regulation and Control Agency (ARCA), as applicable. Judicial deposits shall be attributed under the name of the case for whose order the deposit is held. 3. Linkage: it shall be indicated whether the counterparty is affiliated or not to the financial entity 4. Product: products shall be coded according to Table 1 annexed to this section. 5. Balance at quarter end: refers to the balance of contracts in force at the end of the quarter, for each counterparty, disaggregated by product. 6. Time bands: the amount shall be reported for the following time bands taking as base the balance at the last day of the reported quarter and assigned to different bands according to their contractual maturity (applying the same criteria described in Section 2): 1 month, 1 to 3 months, 4 to 6 months, 7 to 12 months and more than 12 months.

B- Funding Concentration by Significant Product Significant products are defined as those that, in aggregate terms, represent more than 1% of the total liabilities of the entity at the end of the reported quarter, in accordance with the scheme inserted in Table 4 annexed to this section, considering the product codes described in Table 2. For each significant product, the balance at quarter end, the significance percentage and its corresponding distribution in different bands according to contractual maturity shall be provided. Where applicable, each significant product shall detail each of the product packages it integrates, up to a maximum of 10, also reporting for each package the balance at the last day of the reported quarter, and its corresponding distribution in different bands according to contractual maturity (applying the same criteria described in Section 2): 1 month, 1 to 3 months, 4 to 6 months, 7 to 12 months and more than 12 months. To this end, product packages shall be coded as indicated in Table 3. The codes will be self-defined by each entity -as specified in the Presentation Standards-, recording the commercial name of the packages included in the table.

C- Concentration in Significant Foreign Currency Assets and Liabilities When aggregated liabilities denominated in a foreign currency represent more than 5% of total liabilities, the amounts recorded in asset, liability and order accounts for that currency at quarter end shall be reported, using the codes provided in the Chart of Accounts and manual for financial entities, according to the model inserted in Table 5.

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The following integration particularities are highlighted:

1. Currency: the currency code shall be recorded following the provisions of the fifth paragraph of Particular Instructions; the total liabilities of the entity (all currencies) shall be identified with currency code 999.
2. Amounts: the balance at quarter end shall be distributed across time bands according to its contractual maturity structure, in accordance with Section 2 instructions;
3. Time bands: the balance shall be reported for the following time bands: 1 month, 1 to 3 months, 4 to 6 months, 7 to 12 months and more than 12 months.

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Table 3

Significant Counterparty	Consolidation Level	Affiliated (YES/NO)	Integrates Economic Group (YES/NO)	Name of Controlling Economic Group	Product	Balance at Quarter End	% Significance	Time Bands
Identification	Name							1st month, 1-3 mos, 4-6 mos, 7-12 mos, >12 mos, Undefined

Table 1

Product	Code	Product
Demand Deposits	100
Time Deposits	200
Local Credit Assistance Lines	301
Interfinancial Loans	302
Negotiable Obligations	303
Public Securities Repos	304
Guarantees/Bonds	305
Others	900

Table 4

Product	Product Package	Consolidation Level	Balance at Quarter End	% Significance	Time Bands
Table 2	Table 3	Amount			1st month, 1-3 mos, 4-6 mos, 7-12 mos, >12 mos, Undefined

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Table 2

Product	Code
Demand Deposits
Current Account	101
Savings Account	102
Salary / Social Security Account	103
Basic Account	104
Universal Free Account	105
Labor Dismissal Fund for Construction Industry Workers	106
Closed Circles	107
Pupillary Usury Accounts	108
Current Account for Legal Entities	109
Special Foreign Currency Demand Account	110
Special Account for Guarantee of Futures and Options Operations	111
Savings Account for Social Assistance Plans or Programs	112
Demand Account for Judicial Use	113
Savings Account Com. “A” 5526	114
Time Deposits and Investments
Fixed Term	201
Constant-Term Investments	202
Investments with Early Cancellation Option	203
Investments with Renewal Option for Fixed Term	204
Variable-Retribution Time Investments	205
Special Accounts Linked to Inflow of Funds from Abroad (Dec. 616/05)	206
Other Products
Local Credit Assistance Lines	301
Interfinancial Loans	302
Negotiable Obligations	303
Public Securities Repos	304
Guarantees/Bonds	305
Others (1)	9XX

(1) Detail sequentially from 901 inclusive onwards.

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Table 3

Commercial Name of Product Package	Code
AAAAA	Numeric Self-Defined Max Length: 4
BBBBB	….
….	….
XXXXX

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Table 5

Item Code	Concept	Currency	Consolidation Level	Balance at Quarter End	Time Bands
Asset	115001	Cash in Vault	(...)	(...)
Liability	315106	Interest-Bearing Current Accounts	(...)	(...)
Off-Balance Sheet Accounts	715013	Obtained Credits	(...)	(...)
400000	TOTAL LIABILITIES	999

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The class, amount at quarter end, currency and location of unencumbered available assets that may be used a) as collateral for guaranteed funding in secondary markets; and b) those admissible as collateral for permanent facilities offered by this Institution and/or other central banks when dealing with branches and/or subsidiaries abroad, shall be reported. Permanent facilities are understood as those tools managed by central banks with the objective of providing and absorbing liquidity; for example, repo operations by financial entities with this Central Bank may be cited. Assets used as permanent facilities in central bank operations require prior acceptance by those institutions, but must be effectively available, so it is not appropriate to consider those already affected as collateral for any operation. It shall be necessary to identify customer guarantee assets that the bank is authorized to re-pledge, as well as the portion of such guarantees that have been effectively re-pledged to each quarter-end date. In addition, the estimated discount required by the secondary market or the relevant central bank for each asset shall be notified. For its preparation, the scheme inserted in Table 6 annexed to this section shall be used.

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Table 6

Asset Code	Type (1)	Currency (2)	Consolidation Level (3)	Amount	Discount (%) (4)	Location