Circular Accounting and Audit - CONAU 1 - 34

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA COMMUNICATION "A" 445 01/02/84 TO FINANCIAL ENTITIES:
Re.: Circular ACCOUNTING AND AUDIT - CONAU - 1 - 34 We address you to inform you that it has been resolved to modify the "ACCOUNTING STANDARDS FOR FINANCIAL ENTITIES" in the following aspects:

1 - Adjustment of the specifications of the accounts "Loans - In Argentine pesos - Residents in the country - Financial Sector - (Provision for uncollectibility risk)" (Code 131601) and "Loans - In foreign currency - Residents in the country - Financial Sector - (Provision for uncollectibility risk)" (Code 135601) linked to the inclusion of credits to financial entities in liquidation or bankruptcy.

2 - Incorporation of the account "Non-capitalized contributions - Non-refundable contributions" (Code 420009 - Check Digit 3) to register non-refundable contributions from the national, provincial, and municipal governments.

3 - Opening of the accounts "Financial expenses - For operations in Argentine pesos - Other contributions on financial income" (Code 521032 - Check Digit 3), "Financial expenses - For operations in gold and foreign currency - Other contributions on financial income" (Code 525032 - Check Digit 9), "Expenses for services - For operations in Argentine pesos - Other contributions on service income" (Code 551007 - Check Digit 8), "Expenses for services - For operations in gold and foreign currency - Other contributions on service income" (Code 555007 - Check Digit 4) and "Various losses - Other contributions on various profits" (Code 580037 - Check Digit 0) to register other contributions on interest and commissions received, which will be charged with a counterpart in "Various obligations - In Argentine pesos - Residents in the country - Capitals - Taxes payable" (Code 331118).

Attached are the sheets to be incorporated in replacement of the texts that make up the ordering of Circular CONAU - 1.

We greet you very respectfully.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Néstor J. Taró Manager of Standards for Financial Entities Horacio A Alonso Deputy General Manager

ANNEXES: 23 sheets

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA CHART OF ACCOUNTS Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 32 of 47 NON-CAPITALIZED CONTRIBUTIONS 420000 Non-capitalized contributions 420003 Share issuance premiums 420006 Irrevocable contributions for future capital increases 420009 Non-refundable contributions

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA CHART OF ACCOUNTS Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 37 of 47 FINANCIAL EXPENSES 520000 Financial expenses 521000 For operations in Argentine pesos 521003 Interest on deposits 521006 Adjustments on deposits 521009 Interest on other obligations for financial intermediation 521012 Adjustments on other obligations for financial intermediation 521018 (Compensation Monetary Regulation Account) 521019 Reduction Monetary Regulation Account 521021 Guarantee Fund Contribution 521024 Result from public bonds 521027 Result from temporary participations 521031 Contribution to the Institute of Bank Social Services 521032 Other contributions on financial income 521033 Gross income tax 525000 For operations in gold and foreign currency 525003 Interest on deposits 525009 Interest on other obligations for financial intermediation 525024 Result from public bonds 525027 Result from temporary participations 525031 Contribution to the Institute of Bank Social Services 525032 Other contributions on financial income 525033 Gross income tax 525036 Exchange difference of gold and foreign currency 525039 Premiums for forward exchange purchase

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA CHART OF ACCOUNTS Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 40 of 47 EXPENSES FOR SERVICES 550000 Expenses for services 551000 For operations in Argentine pesos 551003 Commissions 551006 Contribution to the Institute of Bank Social Services 551007 Other contributions on service income 551009 Gross income tax 555000 For operations in gold and foreign currency 555003 Commissions for foreign and exchange operations 555006 Contribution to the Institute of Bank Social Services 555007 Other contributions on service income 555009 Gross income tax

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA CHART OF ACCOUNTS Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 43 of 47 VARIOUS LOSSES 580000 Various losses 580003 Result from permanent participations 580006 Loss from sale of fixed assets 580009 Loss from operations with various goods 580012 Depreciation of various goods 580015 Amortization of goodwill 580018 Charge for uncollectibility of various credits 580021 Charge for other provisions 580024 Adjustments and interest on various obligations 580027 Punitive interest and charges in favor of the Central Bank of the Republic Argentina 580031 Insurance claims 580033 Donations 580036 Contribution to the Institute of Bank Social Services 580037 Other contributions on various profits 580039 Gross income tax 580045 Others

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 2nd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 131601 Page: 1 of 1
Chapter :Asset
Item: Loans
Currency/residence :In Argentine pesos - Residents in the country Other attributes :
Allocation :Financial Sector - (Provision for uncollectibility risk) Includes the amount corresponding to regularize the portfolio of loans in Argentine pesos, to residents in the country of the financial sector, taking into account the uncollectibility risk arising from the evaluation of the degree of compliance of debtors, their economic and financial situation, and the guarantees backing the respective operations. For the purpose of estimating said risk and determining, consequently, the provisionable amounts, entities may adhere to the criteria they deem reasonable, but they must provide for the entirety of the debts that do not have preferred guarantee opposable to the mass of creditors, corresponding to those entities that are in liquidation or bankruptcy according to the definition included in the table "Status of debtors".

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 2nd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 135601 Page: 1 of 1
Chapter :Asset
Item :Loans
Currency/residence :In foreign currency - Residents in the country Other attributes :
Allocation :Financial Sector - (Provision for uncollectibility risk) Includes the amount corresponding to regularize the portfolio of loans in foreign currency, to residents in the country of the financial sector, taking into account the uncollectibility risk arising from the evaluation of the degree of compliance of debtors, their economic and financial situation, and the guarantees backing the respective operations. For the purpose of estimating said risk and determining, consequently, the provisionable amounts, entities may adhere to the criteria they deem reasonable, but they must provide for the entirety of the debts that do not have preferred guarantee opposable to the mass of creditors, corresponding to those entities that are in liquidation or bankruptcy according to the definition included in the table "Status of debtors".

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 2nd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 331118 Page: 1 of 1
Chapter :Liability
Item :Various obligations
Currency/residence :In Argentine pesos - Residents in the country Other attributes :Capitals Allocation :Taxes payable Includes the amount owed, net of advances paid and withholdings made by third parties, for each of the national, provincial, and municipal taxes borne by the entity, corresponding to:

• pending balances of sworn declarations presented;
• adequately founded estimates of taxes accrued until the closing of the corresponding period, on which the respective sworn declarations have not yet been presented.
  Also included in this account are contributions to the Institute of Bank Social Services and other contributions on interest and commissions.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 2nd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: Page: 2 of 5 NON-CAPITALIZED CONTRIBUTIONS 420000 Non-capitalized contributions 420003 Share issuance premiums 420006 Irrevocable contributions for future capital increases 420009 Non-refundable contributions

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 420009 Page: 1 of 1
Chapter :Equity
Item :Non-capitalized contributions Currency/residence :
Other attributes :
Allocation :Non-refundable contributions Includes the amount corresponding to commitments of non-refundable contributions made by the national, provincial, or municipal governments.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: Page: 1 of 1 FINANCIAL EXPENSES 520000 Financial expenses 521000 For operations in Argentine pesos 521003 Interest on deposits 521006 Adjustment on deposits 521009 Interest on other obligations for financial intermediation 521012 Adjustments on other obligations for financial intermediation 521018 (Compensation Monetary Regulation Account) 521019 Reduction Monetary Regulation Account 521021 Guarantee Fund Contribution 521024 Result from public bonds 521027 Result from temporary participations 521031 Contribution to the Institute of Bank Social Services 521032 Other contributions on financial income 521033 Gross income tax 525000 For operations in gold and foreign currency 525003 Interest on deposits 525009 Interest on other obligations for financial intermediation 525024 Result from public bonds 525027 Result from temporary participations 525031 Contribution to the Institute of Bank Social Services 525032 Other contributions on financial income 525033 Gross income tax 525036 Exchange difference of gold and foreign currency 525039 Premiums for forward exchange purchase

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 521032 Page: 1 of 1
Chapter :Results
Item :Financial expenses
Currency/residence :For operations in Argentine pesos Other attributes :
Allocation :Other contributions on financial income Includes charges accrued as contributions on interest received included in "Financial Income - For operations in Argentine pesos" and in "Unassigned results - Adjustment of previous years' results", except those corresponding to the Institute of Bank Social Services.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 525032 Page: 1 of 1
Chapter :Results
Item :Financial expenses
Currency/residence :For operations in gold and foreign currency Other attributes :
Allocation :Other contributions on financial income Includes charges accrued as contributions on interest received included in "Financial Income - For operations in gold and foreign currency" and in "Unassigned results - Adjustment of previous years' results", except those corresponding to the Institute of Bank Social Services.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 2nd. Date: 1.2.84 Communication "A" CONAU-1-34 Code: Page: 1 of 1 EXPENSES FOR SERVICES 550000 Expenses for services 551000 For operations in Argentine pesos 551003 Commissions 551006 Contribution to the Institute of Bank Social Services 551007 Other contributions on service income 551009 Gross income tax 555000 For operations in gold and foreign currency 555003 Commissions for foreign and exchange operations 555006 Contribution to the Institute of Bank Social Services 555007 Other contributions on service income 555009 Gross income tax

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 551007 Page: 1 of 1
Chapter :Results
Item :Expenses for services
Currency/residence :For operations in Argentine pesos Other attributes :
Allocation :Other contributions on service income Includes charges accrued as contributions on commissions received included in "Income for services - For operations in Argentine pesos" and in "Unassigned results - Adjustment of previous years' results", except those corresponding to the Institute of Bank Services.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 551007 Page: 1 of 1
Chapter :Results
Item :Expenses for services
Currency/residence :For operations in gold and foreign currency Other attributes :
Allocation :Other contributions on service income Includes charges accrued as contributions on commissions received included in "Income for services - For operations in gold and foreign currency" and in "Unassigned results - Adjustment of previous years' results", except those corresponding to the Institute of Bank Services.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA ACCOUNT MANUAL Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: Page: 1 of 1 VARIOUS LOSSES 580000 Various losses 580003 Result from permanent participations 580006 Loss from sale of fixed assets 580009 Loss from operations with various goods 580012 Depreciation of various goods 580015 Amortization of goodwill 580018 Charge for uncollectibility of various credits 580021 Charge for other provisions 580024 Adjustments and interest on various obligations 580027 Punitive interest and charges in favor of the Central Bank of the Republic Argentina 580031 Insurance claims 580033 Donations 580036 Contribution to the Institute of Bank Social Services 580037 Other contributions on various profits 580039 Gross income tax 580045 Others

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Code: 580037 Page: 1 of 1
Chapter :Results
Item :Various losses
Currency/residence :
Other attributes :
Allocation :Other contributions on various profits Includes charges accrued as contributions on interest and commissions received included in "Various profits" and in "Unassigned results - Adjustment of previous years' results", except those corresponding to the Institute of Bank Social Services.

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 17 of 36 Balance Sheet Items, Statement of Results and Off-Balance Sheet Accounts:
Chart of Accounts Codes of the Trial Balance:

• Accrued adjustments and interest payable 321202 to 321208
  322201
  325202
  325203
  326201
  N. VARIOUS OBLIGATIONS
• Dividends payable in cash 331106
  332106
• Fees payable to directors and trustees 331109
  332109
• Remuneration and social charges payable 331112
• Taxes payable 331118
• Others 331115
  331121 to 331136
  332136
  335127 to 331136
  336127 to 336136
• Accrued adjustments and interest payable 331201
  332201
  335201
  336201
  Ñ. PROVISIONS 340003 TO 340012 O. ITEMS PENDING ALLOCATION 351003 TO 351009 355003 TO 355009
• EQUITY
  P. SHARE CAPITAL 410003 to 410012 Q. NON-CAPITALIZED CONTRIBUTIONS 420003 420006 420009 R. ADJUSTMENTS TO EQUITY 430003 to 430021 T. PROFIT RESERVES 440003 to 440012

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Version 1st. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 19 of 36 Balance Sheet Items, Statement of Results and Off-Balance Sheet Accounts:
Chart of Accounts Codes of the Trial Balance:
Monetary regulation account 521018 521019 Guarantee fund contribution 521021 Result from public bonds and participations Temporary (for operations in Argentine pesos) 521024 521027 Result from public bonds and participations Temporary (for operations in foreign currency) 525024 525027 Contributions and taxes on financial income (for operations in Argentine pesos) 521031 to 525033 Contributions and taxes on financial income (for operations in foreign currency) 525031 to 525033 Exchange difference of gold and foreign currency and premium for forward exchange purchase 525036 525039
C. CHARGE FOR UNCOLLECTIBILITY
For operations in Argentine pesos 531003 For operations in foreign currency 535003 D. INCOME FOR SERVICES Commissions (for operations in Argentine pesos) 541003 to 541012 Commissions (for operations in foreign currency) 545004 Others (for operations in Argentine pesos) 541015 541018 Others (for operations in foreign currency) 545018

BANCO CENTRAL DE LA REPÚBLICA ARGENTINA Version 3rd. Date: 1.2.84 Communication "A" CONAU-1-34 Page: 20 of 36 Balance Sheet Items, Statement of Results and Off-Balance Sheet Accounts:
Chart of Accounts Codes of the Trial Balance:
E. EXPENSES FOR SERVICES
Commissions (for operations in Argentine pesos) 551003 Commissions (for operations in foreign currency) 555003 Contributions and taxes on service income (for operations in Argentine pesos) 551006 to 551009 Contributions and taxes on service income (for operations in foreign currency) 555006 to 555009 F. ADMINISTRATIVE EXPENSES Remuneration and social charges 560003 to 560009 Fees and contracted administrative services 560018 560024 560027 Depreciation of fixed assets 560051 Others 560012 560015 560021 560031 to 560048 560054 560057 G. VARIOUS PROFITS Result from permanent participations 570003 Profits from operations with fixed and various assets 570006 570009 Profits from revaluation of own assets and of entities controlled financial 570027 570030 Released provisions 570024 Others 570012 to 570021 570045 -//-

Version: 2nd.
Entity Name:
STATEMENT OF EVOLUTION OF EQUITY CORRESPONDING TO THE ECONOMIC QUARTER (') ENDED ON: …….. ECONOMIC YEAR (Numbers expressed in thousands of Argentine pesos) Date: 1.2.84 Non-capitalized contributions Profit reserves Movements Capital Social Share issuance premiums Irrevocable contributions for future capital increases Non-refundable contributions Adjustments to equity Global adjustment of capital Legal Others Unassigned results Global adjustment of accumulated results Total
1. Balances at the beginning of the year XX
2.Share subscription approved by the Shareholders' Meeting of …/…/… or capital increase assigned. XX XX (XX) //// //// //// //// //// //// //// XX 3.Capitalization of legal updates approved by the Shareholders' Meeting of …/…/… XX //// //// //// (XX) //// //// //// //// //// //// 4.Capitalization of profit reserves approved by the Shareholders' Meeting of ../../.. . XX //// //// //// //// //// //// (XX) //// //// ////
5. Irrevocable contributions for future capital increases
received during the year //// //// XX //// //// //// //// //// //// //// XX Communication "A"" CONAU - 1 - 34 BANCO CENTRAL DE LA REP ÚBLICA ARGENTINA 6.Distribution of unassigned results approved by the Shareholders' Meeting of …/…/….

• Legal reserve
• Special reserves of cooperative societies
• Nominal reserves
• Statutory reserves
• Discretionary reserves
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Non-capitalized contributions Profit reserves Movements Capital Social Share issuance premiums Irrevocable contributions for future capital increases Non-refundable contributions Adjustments to equity Global adjustment of capital Legal Others Unassigned results Global adjustment of accumulated results Total Version: 2nd.

• Dividends in cash - Dividends in shares or capitalization of
  profits
• Others. Detail:
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  XX
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  (XX)
  (XX)
  (XX)
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  (XX)
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  (XX)
  Date: 1.2.84

7. Adjustments to equity made during
   the year: - Balance from accounting update-Law No 19742 //// //// /// //// XX //// //// //// //// //// XX

• Balance-Law No 19742 //// //// //// //// XX //// //// //// //// //// XX - Balance from accounting updateParticipations in other companies //// //// //// //// XX //// //// //// //// //// XX - Equity adjustment fund //// //// //// //// XX //// //// //// //// //// XX - Equity adjustment fund-Participations
  in controlled financial entities //// //// //// //// XX //// //// //// //// //// XX
• Equity adjustment fund-Subsidiaries abroad //// //// //// //// XX //// //// //// //// //// XX
  Communication "A"
  CONAU-1-34

8. Absorption of accumulated losses with
   legal updates, approved by the Shareholders' Meeting of …/…/… /// //// //// //// (XX) //// //// //// XX //// ////
9. Adjustment of previous years' results //// //// //// //// //// //// //// //// XX or (XX) //// XX or (XX)
10. Net result of the year //// //// //// //// //// //// //// //// XX or (XX) //// XX or (XX)
    BANCO CENTRAL DE LA REPÚBLICA ARGENTINA
11. Global capital adjustment made during the
    year //// //// //// //// //// XX or (XX) //// //// //// //// XX or (XX)
12. Global adjustment of accumulated results
    made during the year
    //// //// //// //// //// //// //// //// //// XX or (XX) XX or (XX)
    Page: 24 of 36

Non-capitalized contributions Profit reserves Movements Capital Social Share issuance premiums Irrevocable contributions for future capital increases Non-refundable contributions Adjustments to equity Global adjustment of capital Legal Others Unassigned results Global adjustment of accumulated results Total Version: 2nd.
13. Other movements. Detail:
…. …. …. …. …. …. …. …. …. ….
…
Date:1.2.84
14. Balances at the end of the period (or year)
==== === ==== (1) ==== ==== (1) ==== ==== ==== ==== Communication "A" CONAU-1-34 BANCO CENTRAL DE LA REPÚBLICA ARGENTINA (') Strike out what does not apply. (1) Detail the composition of these amounts