Circular CONAU 1-1663: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments. — BCRA — AR

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8193 12/02/2025 TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1663:
Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.
___________________________________________________________________________ We address you to communicate the modifications introduced in the information regime referenced as a consequence of the issuance of Communications “A” 8067 and “A” 8159. Regarding this, the following changes are detailed, with validity for information as of January/2025:

Section 1. Minimum Cash.
Reordering of the section.
Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund.
Adjustment of the section
Section 4. Transitional Provisions.
Incorporation of points 25 and 26.
Likewise, the sheets corresponding to replace in the ordered text of this information regime are attached.
We greet you sincerely.
CENTRAL BANK OF THE ARGENTINE REPUBLIC
Mariana A. Diaz Estela M. del Pino Suárez
Manager of the Information
Regime
Deputy General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

Codes 10120X/M, 11010X/M and 110500/M
Will identify fixed-term deposits of private and public titles (except national ones) and their immobilized balances as provided in the regulations on “Minimum Cash”. Their total or partial integration with national public titles with normal and habitual quotation for significant amounts in domestic markets will be admitted; this application will be reported in code 210100/TP -when it concerns pesos, according to the procedure described in point 1.3. “Integration” of these regulations- or 210200/TP -when it concerns US dollars-.
1.2.4. Decrease / (Increase) in the average requirement
Code 701000/001
The amount to be deducted from the total average requirement determined for each period will be recorded, calculated based on the application of the percentage corresponding according to the table included in point 1.5.1. of the regulations on “Minimum Cash”. For this, the following methodology will be used:
{[808000/001 + 809000/001)] / 810000/001} = b
Item 701000/001= (code 100000/001 n-1) * b
Where: b = % participation / table.
For the purpose of computing financing to SMEs to determine the participation percentage, it will be taken into account whether they meet that condition at the time of granting assistance, considering all financing currently in effect. If the borrower ceases to meet the SME condition, the financing granted up to that moment will be computed. Code 702000/001 The amount to be deducted from the total average requirement determined for each period (point 1.5.4. of the regulations on “Minimum Cash”) calculated based on the following expression will be recorded:
(Code 833001/001 * Ps3) + (Code 833002/001 * Pn3) + (Code 840001/001 * Ps4) + (840002/001 * Pn4) Where: Ps: Weight applicable to the total monthly average of withdrawals from ATMs in operational offices, according to the categories in which said ATMs are located.

Code 700000/M (where M = 001) - Concepts for decrease / increase in requirement 700000/001 = 701000/001+ 702000/001 + 707000/001 + 708000/001 + 710000/001 + 711000/001 + 712000/001 + 713000/001 + 714100/001 + 714500/001 + 715000/001 The resulting amount from the expression will be reported: when the algebraic sum results in a negative value, the increase in the requirement will be reported with a negative sign. When it is positive (decrease), the amount to be computed for the position will be capped at this Institution at the value determined for item 903000/001. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 31st COMMUNICATION “A” 8193 Validity:
01/01/2025 Page 5

1.3. Integration of the period
Code 205030/001
Creditor balances registered in current accounts opened at the BCRA, in pesos will be included.
Code 205035/M
Creditor balances of demand accounts of financial entities opened at the BCRA in US dollars or other foreign currencies will be included. Code 205040/M Creditor balances of special guarantee accounts in favor of electronic clearing chambers, according to point 2.1.3. of the ordered text on Minimum Cash, and of other special accounts opened at the BCRA (operations linked to credit cards, ATMs, etc.) will be recorded. Code 205050/M Creditor balances of current accounts of non-bank financial entities opened in commercial banks for the integration of the minimum cash requirement will be included. Code 205055/001 Creditor balances registered in special current accounts opened at the BCRA, linked to the attention of pension benefits under the National Social Security Administration, will be reported. Code 210100/TP The portion of the average balances of national public bonds in pesos deposited in the “Minimum Cash Subaccount 60”, enabled in the “Central Registry and Settlement of Public Liabilities and Financial Trusts -CRyL-” and the amounts corresponding to LELIQ effectively used to integrate guarantees to cover the net debtor balances arising in the compensation processes of peso operations of electronic clearing chambers -without exceeding 50% of the guarantees required for each product-, which are destined to integrate the minimum cash in pesos in the cases provided for in points 1.2. (paragraph 8), 1.3.16. and 1.3.17. of the regulations on Minimum Cash, identified by national public bond species, will be reported. Consequently, the amount to be recorded in this code will include the amounts reported in codes 210104/TP, 210105/TP, 210106/TP and 210109/TP, and those amounts destined to integrate deposits of public (non-national) and private titles in pesos. If Code 210100 (n) > ∑ (Codes 210104/TP (n), 210105/TP (n), 210106/TP (n) and 210109/TP (n), it will be required that this remaining amount does not exceed the requirements determined on deposits in pesos of private and public titles (except national ones):
∑Code 210100/TP(n) - ∑ (Codes 210104/TP(n), 210105/TP(n), 210106/TP(n) and 210109/TP(n)) ≤ (∑ Code 11010X/001(n-1) * ep (n) + ∑Code 10120X/001 (n-1) * ep(n) + Code 110500/001(n-1) * ep(n)) B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 31st COMMUNICATION “A” 8193 Validity:
01/01/2025 Page 6

The balance recorded in code 210100/TP is a specific application of the total holdings reported in item 500000/TP for pesos, and therefore, its balance is included in said item, and the reported TP code must correspond to a pesos species. Codes 210200/TP This code will be used to report the portion of the average balances deposited in the “Minimum Cash Subaccount 60”, enabled in the CRyL when applied to integrate minimum cash for deposits in private and public titles (except national ones) in US dollars, identified by national public bond species. The amount recorded in code 210200/TP cannot exceed the amount of the requirements determined on deposits of private and public titles (except national ones), in their respective currencies. ∑Code 210200/TP(n) ≤ (∑ Code 11010X/010(n-1) * ep (n) + ∑Code 10120X/010(n-1) * ep(n) + Code 110500/010(n-1) * ep(n)) The balances recorded in this item are a specific application of the total holdings reported in items 500000/TP, and therefore, their balances are included in said item. The TP code reported in item 210200/TP must correspond to a US dollars species. Integration in US dollars of requirements in other foreign currencies. Code 255035/M The relevant portion of the balances reported in item 205035/010, destined to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255035/M ≤ Item 205035/010. Code 255040/M The relevant portion of the balances reported in item 205040/010, destined to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255040/M ≤ Item 205040/010 Code 255050/M The relevant portion of the balances reported in item 205050/010, destined to integrate the requirement in foreign currency M (for M ≠ 010), will be reported. ∑ 255050/M ≤ Item 205050/010 Integration with BOTE, LELIQ, NOBAC and/or TPN in pesos allowed The following items will be used to report the admitted amounts applied to integrate the requirement in pesos of the period and daily, as indicated in points 1.3.16. and 1.3.17. of the regulations on “Minimum Cash”. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 37th COMMUNICATION “A” 8193 Validity:
13/02/2025 Page 7

Code 210104/TP
The relevant portion of the average balances of “National Treasury Bonds in pesos at fixed rate” (BOTE) deposited in the “Minimum Cash Subaccount 60”, enabled in the “Central Registry and Settlement of Public Debt Instruments, Monetary Regulation and Financial Trusts” (CRyL)” that applies to integrate the requirement in pesos corresponding to deposits in accounts of payment service providers that offer payment accounts (PSPOCP) (Subparagraph c) of point 1.3.16. of the regulations on “Minimum Cash”), will be reported. This item will be identified with the TP code corresponding to the cited bonds. For the case of BOTE 2027, codes 9132 and 9166 will be used, as appropriate, and for BOTE 2025, code 9196. The balances recorded in code 210104 are a specific application of the total holdings reported in item 210100 for these bonds and, therefore, their balances are included in this latter item, as well as in the corresponding code 500000. The maximum amount to be integrated by this concept will be calculated at this Institution:
Code 210104/TP ≤ Code 102200/001(n) * 45%
Code 210105/TP
The relevant portion of the average balances of “National Treasury Bonds in pesos at fixed rate” (BOTE) deposited in the “Minimum Cash Subaccount 60”, enabled in the “Central Registry and Settlement of Public Debt Instruments, Monetary Regulation and Financial Trusts” (CRyL)” that applies to integrate the requirement in pesos corresponding to the concepts provided for in subparagraphs a), b) and d) of point 1.3.16., will be reported. This item will be identified with the TP code corresponding to the cited bonds. For the case of BOTE 2027, codes 9132 and 9166 will be used, as appropriate, and for BOTE 2025, code 9196. The balances recorded in code 210105 are a specific application of the total holdings reported in item 210100 for these bonds and, therefore, their balances are included in this latter item, as well as in the corresponding code 500000. ∑Code 210105/TP ≤ 824100/001 + 824200/001 Code 210106/TP The entities covered will report the portion of the average balances of LELIQ and/or NOBAC deposited in the CRyL that applies to integrate the admitted amounts. This item will be identified with the TP code corresponding to the cited instruments. In this item, the amounts of LELIQ effectively used to integrate guarantees to cover the net debtor balances arising in the compensation processes of peso operations of electronic clearing chambers, without exceeding 50% of the guarantees required for each product, will be included, if applicable. For the case of LELIQ, it will be reported with code 13000, while for NOBAC, code 14000 will be used. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 31st COMMUNICATION “A” 8193 Validity:
13/02/2025 Page 8

The balances recorded in code 210106 are a specific application of the total holdings reported in item 210100 for these instruments and, therefore, their balances are included in this latter item, as well as in the corresponding code 500000. Code 210109/TP The relevant portion of the average balances of national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”, deposited in the “Minimum Cash Subaccount 60”, enabled in the CRyL that applies to integrate the requirement in pesos, will be reported. This item will be identified with the TP code corresponding to the cited bonds. The balances recorded in code 210109 are a specific application of the total holdings reported in item 210100 for these bonds and, therefore, their balances are included in this latter item, as well as in the corresponding code 500000. Code 500000/TP The balances of the aforementioned subaccount 60 of national public securities and BCRA monetary regulation instruments valued at their market value will be included. Likewise, the amounts of LELIQ effectively used to integrate guarantees to cover the net debtor balances arising in the compensation processes of peso operations of electronic clearing chambers, without exceeding 50% of the guarantees required for each product, will be included, if applicable. Its balance for each TP species will be applied to integrate the requirements determined on codes 300000/TP. It may also be applied, if applicable, to cover totally or partially the requirements determined on codes 10120X/M, 11010X/M and 110500/M. These applications will be reported using codes 210100/TP and 210200/TP. For BOTE, LELIQ and NOBAC species and national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash” (TP), it will be verified that the sum of the amounts used to integrate peso positions does not exceed the amount recorded in item 500000 of each of these species:
500000/9132 ≥
210100/9132
500000/9166 ≥
210100/9166
500000/9196 ≥
210100/9196
500000/13000 ≥
210100/13000
500000/14000 ≥
210100/14000
500000/TP ≥
210100/TP ()
() Items 210109 only for national TP in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”.
1.4. Transferable requirement
Code 750000/M-TP
The amounts of the unintegrated requirements (ENI) for each of the currencies and/or debt instruments with respect to which the entity exercises the option of transfer will be reported. For its calculation, the numerals of the period under report will be divided by the number of days of the period to which the transfer is made. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 37th COMMUNICATION “A” 8193 Validity:
13/02/2025 Page 9

To determine the transfer of the requirement, the following methodology will be used: EEMA (n) = [EEF (n)] + [ENI (n-1)] Where:
EEMA (n): Adjusted minimum cash requirement corresponding to month “n” [EEF (n)]: Minimum cash requirement according to current regulations corresponding to month “n” [ENI (n-1)]: Unintegrated requirement of month “n-1”, reported in code 750000/M –TP If: I (n) < or = to [EEMA (n) * 0,8] => Maximum transferable defect = EEMA (n) * 0,20 () If: I (n) > [EEMA (n) * 0,8] => Maximum transferable defect = EEMA (n) - I(n) () where:
I (n): Integration of the month under report.
The calculation of the transferable amount will be carried out for each of the currencies and/or debt instruments on which the entity exercises the option, and the franchises reported in codes 651000/M-TP, 661000/M-TP and 671000/M-TP will be computed. In the case of the transferable requirement in pesos (Code 750000/001), to determine the adjusted requirement in that currency (EEMA n), the amount of Code 700000/001 (Decrease /(Increase) in requirement) will also be subtracted. The entity may opt not to make any transfer or to make it partially and, consequently, pay the charge for the total amount of the defect determined in the month under report or for a part of it, for which it must report the amount it decides to transfer in code 750000/M-TP. The total defect on which the charge calculation corresponds will be the positive result of the following expression: EEMA (n) - Code 750000/M-TP recalculated () – I (n) () To verify, both the maximum transferable amount and any defects that originate, the amount reported in month (n) in code 750000/M-TP will be recalculated by multiplying it by the number of days of period (n+1) and dividing it by the days of period (n). Once the first transfer has been made, it must be verified that, in some period up to the 6th month inclusive, the following is met: EEMA (n) – I (n) = 0 or (-) If in the 6th month the result is (+), the charge will be debited -applying the current rate- on said result. The month following that in which the entity makes the total integration, that is: EEMA (n) – I (n) = 0 or (-) or opts to enter the charge on the total amount of the defect determined in the month, it can transfer again up to 20% of the EEMA (n) for up to another 6 months. For the purpose of computing the maximum transfer period, positions that cover more than one monthly period will be considered as of one month. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 34th COMMUNICATION “A” 8193 Validity:
13/02/2025 Page 10

Code 824100/001
The admitted amounts for entities of Group “A” or branches or subsidiaries of G-SIB -in pesos-, as provided for in subparagraph d) of point 1.3.16., integrable with BOTE and/or public bonds provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 824200/001 The admitted amounts for financial entities -in pesos -, as provided for in subparagraphs a) and b) of point 1.3.16., integrable with BOTE and/or public bonds provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 825000/001 The admitted amounts -in pesos- integrable with LELIQ and/or NOBAC and/or national public bonds in pesos provided for in point 1.3.17. of the regulations on “Minimum Cash”, will be recorded. Code 83300X/001 The monthly average of the total daily cash withdrawals, corresponding to the month prior to the report, from ATMs located in jurisdictions belonging to category III, established in Section 2. of the regulations on “Categorization of localities for financial entities”, will be recorded. X=1 will be used to indicate that they are ATMs located in the entity's operational offices, and X=2 for those located outside them. Code 84000X/001 The monthly average of the total daily cash withdrawals, corresponding to the month prior to the report, from ATMs located in jurisdictions belonging to categories IV, V and VI, established in Section 2. of the regulations on “Categorization of localities for financial entities”, will be recorded. X=1 will be used to indicate that they are ATMs located in the entity's operational offices, and X=2 for those located outside them. Code 860000/001 Portion of the amount declared in item 210106/13000 corresponding to the monthly average of daily balances of LELIQ effectively used to integrate guarantees to cover the net debtor balances arising in the compensation processes of peso operations of electronic clearing chambers -without exceeding 50% of the guarantees required for each product-. It will be verified that: 860000/001 <= 210106/13000. Code 871000/001 The accumulated average balance of the quarter under report (*) of peso investment project financing granted to SMEs –according to the definition contained in the regulations on “Determination of micro, small or medium enterprise status”– will be reported, in accordance with what is provided for in point 6.4.1. of the regulations on “Minimum Cash”. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 36th COMMUNICATION “A” 8193 Validity:
13/02/2025 Page 14

Code 872000/001
The accumulated average balance for the quarter under report (*) of working capital financings and discounts of deferred payment checks and other documents in pesos granted to SMEs – in accordance with the definition contained in the regulations on "Determination of the status of micro, small or medium-sized enterprises" – shall be reported, in accordance with what is provided in point 6.4.2. of the regulations on "Minimum Cash".

Code 873000/001
The accumulated average balance for the quarter under report (*) of special financings in pesos granted to SMEs – in accordance with the definition contained in the regulations on "Determination of the status of micro, small or medium-sized enterprises" – shall be reported, in accordance with what is provided in point 6.4.3. of the regulations on "Minimum Cash".

The financings to be reported in codes 808000/001, 809000/001, 841000/001 and 861000/001 may be computed in only one of these items, and consequently, in those of the decreases in requirement reported in items 701000/001, 714100/001 and 714500/001.

The financings to be reported in item 837000/001 may be computed in both item 713000/001 and item 701000/001.

(*) in order to calculate these amounts, the balances corresponding to the days elapsed from the beginning of the quarter (April, July, October and January) to the last day of the month to which the information corresponds must be totaled and divided by the number of days involved. With each start of the quarter, the calculation must be reset in accordance with what is established by the regulations on "Minimum Cash".

1.9. Control Totals
1.9.1. Control Totals

Code 907000/M
For foreign currency, the total requirement resulting from applying the reserve rate in effect in the month under report to the averages of the concepts provided for in point 1.3. of the regulations on "Minimum Cash", of that month, shall be reported.

When it comes to the requirement in pesos, the total resulting from applying the reserve rate in effect in the month under report to the averages of the previous month shall be reported, except for deposits in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their clients are deposited, for which the reserve rate in effect in the month under report shall be applied to the averages of that month.

907000/001(n)= ∑ [Code 10XXXX/001(n-1) (excluding item 102200(n-1)) * ep(n)] + Item 102200(n) * ep(n)

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 43rd COMMUNICATION "A" 8193 Validity:
13/02/2025 Page 15

Code 903000/M
The total amount of the requirement concepts for the month -by currency- shall be reported and will be obtained by adding to the amount of items 907000/M, the value of the additional requirements (increases) that result applicable for any concept, without taking into account the transferred defects nor the amount of code 700000/001.

Code 903000/001 = Code 907000/001(n) + 101500/001(n-1) + 102160/001 (n-1) Code 903000/M = Code 907000/M (n) + 102400/M (n) + 101500/M (n) + 102160/M (n)

Code 903200/M
The requirement for the month on deposits and obligations at term according to the established rates shall be reported, without taking into account the transfers and the defect of application of resources.

This total will be composed of the requirements determined on the following items:
10120X/M 10121X/M 10122X/M 10123X/M 10124X/M 10127X/M 10128X/M 10140X/M 10141X/M 10142X/M 10143X/M 10144X/M 10145X/M 101460/M 10146X/001 10147X/001 101470/M 101490/001 101500/M 10160X/001 10161X/001 10162X/001 10163X/001 10164X/001 101650/001 10166X/001 10171X/001 10175X/001 10180X/M 10190X/001 11010X/M

Code 904000/M
The total integration of the month by currency shall be recorded, taking into account that for code 904000/010, the portion reported in items 255035/M, 255040/M, 255050/M must be deducted.

For M= 001: 904000 = ∑ 20XXXX/001 + ∑ 210100/TP For M= 010: 904000 = ∑ 20XXXX/010 + ∑ 210200/TP - ∑ 25XXXX/M Other FC: 904000 = ∑ (20XXXX/M +25XXXX/M)

Code 905000/TP
The requirement for the month on fixed-term deposits of public securities or BCRA monetary regulation instruments for each species captured according to the established rates shall be reported, taking into account their denomination currency and without considering the transferred defects.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 42nd COMMUNICATION "A" 8193 Validity:
13/02/2025 Page 16

Code 906000/TP
The total integration of the month for each species of public securities or BCRA monetary regulation instruments that registers a requirement (item 905000/TP different from zero) shall be recorded.

In case it corresponds, the value to be recorded will be calculated as follows, according to the species in question:

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 34th COMMUNICATION "A" 8193 Validity:
13/02/2025 Page 17

Species Calculation
9132 500000/9132 – 210100/9132
9166 500000/9166 – 210100/9166
9196 500000/9196 – 210100/9196
13000 500000/130000 – 210100/13000
14000 500000/14000 – 210100/14000
Other TP 500000/TP – (210100/TP or 210200/TP)

1.10.3 Other Information
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
CODE CONCEPT REFERENCES
600000/M-TP FRANCHISES GRANTED BY THE BCRA
651000/M-TP Decrease in average minimum cash
6520xx/M Decrease in daily minimum cash
661000/M-TP Increase in concepts computable as integration 6620xx/M Increase in concepts computable as daily integration 671000/M-TP Decrease in the defect of integration of the period 6720xx/M Decrease in the defect of daily integration 681000/M-TP Decrease in the charge for defect of integration of the period 682000/M Decrease in the charge for daily defect of integration 700000/M Decrease / (Increase) in requirement (+) Decrease (-) Increase 701000/001 Decrease based on financings to SMEs 702000/001 Decrease based on cash withdrawals through ATMs 750000/M-TP Transferable requirement OTHER INFORMATION 801000/M Deposits of the local financial sector 802000/M Cash in the entity's offices 803000/M Cash in custody in other financial entities 804000/M Cash in Value Transporters (TV) and in transit 808000/001 Moving average of SME Financings (individuals) 809000/001 Moving average of SME Financings (legal entities) 810000/001 Moving average of Financings to the Non-Financial Public Sector Version: 11th COMMUNICATION "A" 8193 Validity:
01/01/2025 Page 23

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
CODE CONCEPT REFERENCES
824100/001 Maximum admitted amount of requirement integrable with BOTE – Concepts point
1.3.16. d) of the regulations.
824200/001 Maximum admitted amount of requirement integrable with BOTE – Concepts point
1.3.16. a) and b) of the regulations.
825000/001 Maximum admitted amount of requirement integrable with LELIQ/NOBAC/TP point 1.3.17.
83300X/001 Cash withdrawal from ATMs in jurisdictions of cat. III 84000X/001 Cash withdrawal from ATMs in jurisdictions of cat. IV, V and VI 860000/001 Integration with LELIQ used as guarantee in compensation processes 871000/001 Average balance of investment project financings in pesos granted to SMEs, in accordance with what is provided in point 6.4.1. of the regulations on "Minimum Cash". 872000/001 Average balance of working capital financings and discounts of delayed payment checks and other documents in pesos granted to SMEs, in accordance with what is provided in point 6.4.2. of the regulations on "Minimum Cash". 873000/001 Average balance of special financings in pesos granted to SMEs, in accordance with what is provided in point 6.4.3. of the regulations on "Minimum Cash". Version: 29th COMMUNICATION "A" 8193 Validity:
01/01/2025 Page 24
900000/M CONTROL TOTALS
907000/M Total requirement for obligations included 903000/M Total minimum cash requirement for the month 903200/M Total minimum cash requirement for the month on deposits and obligations at term 904000/M Total minimum cash integration for the month 905000/TP Total minimum cash requirement for the month 906000/TP Total minimum cash integration for the month

1.10.4. Other transitional information
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
Version: 27th COMMUNICATION "A" 8193 Validity:
01/01/2025 Page 25
CODE CONCEPT REFERENCES
707000/001 Decrease in requirement for financings in pesos as provided in the "AHORA 12" and "SIMPLE INSTALLMENT" programs Point 24. Trans. provisions 708000/001 Special Decrease for SME financings Point 21. Trans. provisions 710000/001 Special Decrease for SME financings, human health service providers and non-SME clients – Decree No. 260/2020. Point 21. Trans. provisions 711000/001 Special Decrease for financings agreed within the framework of Decree No. 332/2020 (and amendments) Point 21. Trans. provisions 712000/001 Special Decrease for SME financings not reported in the "Central of debtors of the financial system" of the BCRA. Point 21. Trans. provisions 713000/001 Decrease for financings included in point 6.4.1.; of the text ordered on Minimum Cash Point 25. Trans. provisions 714100/001 Decrease in requirement for financings granted from 01/04/21 to 29/02/24 to individuals and SMEs not reported in the "Central of debtors of the financial system" Point 26. Trans. provisions 714500/001 Decrease in requirement for financings granted from 01/03/24 to individuals and SMEs not reported in the "Central of debtors of the financial system", in accordance with what is provided in point 7.7 of the text ordered on Minimum Cash Point 26. Trans. provisions 715000/001 Special Decrease for "Zero Rate Credits 2021" - Decree No. 512/21. Point 21. Trans. provisions 812000/001 Average balance (n-1) of SME Financings, at a maximum fixed APR of 40 %, granted until 16/02/2020. 813000/001 Average balance (n-1) of SME Financings, at a maximum fixed APR of 35 %, granted from 17/02/2020. 814000/001 Average balance (n-1) of SME Financings, at a maximum fixed APR of 24 %, granted from 20/03/2020. 815000/001 Average balance (n-1) of Financings to human health service providers , at a maximum fixed APR of 24 %, granted from 20/03/2020. 816000/001 Average balance (n-1) of financings granted until 05/11/20 at Zero Rate, as provided for in the framework of article 9° of Decree No. 332/2020 (and amendments), 823000/001 Average balance (n-1) of SME Financings, not reported in the "Central of debtors of the financial system" of the BCRA. at a maximum fixed APR of 24 %. 827000/001 Average balance (n-1) of financings to non-SME clients, at a fixed APR maximum of 24 % granted from 01/07/2020. 828000/001 Average balance (n-1) of financings granted at a maximum fixed APR of 24 %, from 01/07/2020, to SMEs that received the loans from point 7.2.2. of the regulations on "Minimum Cash". 829000/001 Average balance (n-1) of financings to SMEs, at a maximum fixed APR of 24 % granted from 01/07/2020 - clients without prior assistance of this type. 830000/001 Average balance (n-1) of financings to human health service providers , at a maximum fixed APR of 24 %, granted from 01/07/2020 - clients without prior assistance of this type.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 1. Minimum Cash
CODE CONCEPT REFERENCES
83100X/001 Cash withdrawal from ATMs in jurisdictions of cat. I Valid until 31/12/22 83200X/001 Cash withdrawal from ATMs in jurisdictions of cat. II Valid until 30/06/23 834000/001 Average balance (n-1) of financings granted until 05/11/20 "at Subsidized Rate for Companies" within the framework of Decree No. 332/2020 (and amendments). 835000/001 Average balance (n-1) of financings granted until 05/11/20 "at Zero Rate Culture", within the framework of Decree No. 332/2020 (and amendments). 838000/001 Average balance (n-1) of financings granted "at Subsidized Rate for Companies" from 06/11/20 at an APR of 27 %, within the framework of Decree No. 332/2020 (and amendments). 839000/001 Average balance (n-1) of financings granted "at Subsidized Rate for Companies" from 06/11/20 at an APR of 33 %, within the framework of Decree No. 332/2020 (and amendments). 853000/001 Average balance (n-1) of financings in pesos from the "Zero Rate Credit 2021" line granted within the framework of Decree No. 512/21. 817000/001 Balance of the period (n-1) of financings granted as provided by the "AHORA 12" Program, until 30/09/2020. Point 24. Trans. provisions 836000/001 Balance of the period (n-1) of financings granted as provided by the "AHORA 12" Program, from 01/10/2020 to 31/01/22. Point 24. Trans. provisions 854000/001 Balance of the period (n-1) of financings granted as provided by the "AHORA 12" Program, from 01/02/2022 to 23/05/2024. Point 24. Trans. provisions 855000/001 Balance of the period (n-1) of financings granted as provided by the "SIMPLE INSTALLMENT" Program, from 01/02/2024 to 21/03/2024. Point 24. Trans. provisions 856000/001 Balance of the period (n-1) of financings granted as provided by the "SIMPLE INSTALLMENT" Program, from 22/03/2024 to 23/05/2024. Point 24. Trans. provisions 837000/001 Average balance (n-1) of the financings provided in point 6.4.1., of the regulations on "Minimum Cash" Point 25. Trans. provisions 841000/001 Average balance (n-1) of the financings granted from 01/04/21 to 29/02/24 to individuals and SMEs, not reported in the "Central of debtors of the financial system", in December 2020. Point 26. Trans. provisions 861000/001 Average balance (n-1) of the financings granted from 01/03/24 to individuals and SMEs, not reported in the "Central of debtors of the financial system", in accordance with what is provided in point 7.7. of the regulations on "Minimum Cash". Point 26. Trans. provisions Version: 23rd COMMUNICATION "A" 8193 Validity:
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Calculation Base * 0.015% * Ic * 1000 where:
Calculation Base = 101078/M + 101079/M + 101081/M + 101082/M + 10140X/M to 10144X/M + 10147X/001 + 101470/M + 101460/M + 10146X/001 + 101490/001 + 10160X/001 + 10161X/001

10162X/001 + 10163X/001 + 10164X/001 + 101650/001 + 10171X/001 + 10175X/001 +
102010/M to 102050/M + 102190/001 + 102200/001 + 102300/001 + 102350/010 + 102360/001 + 801000/M The information will be that of the second month prior to the month of payment of the contribution. Amounts in US dollars will be converted to pesos using the reference exchange rate corresponding to the last business day of the month prior to that to which the payment of the contribution corresponds. Ic = [ (Ipr/f + Iar/a + 2 * Icamels) / 4] - Irpc/Kmin The assigned rating will be considered for the calculation of the required contribution the third month following the notification. Until the SEFyC ("CAMELS") rating is available, the calculation of the correction index will arise from the following expression: Ic = ((Ipr/f + Iar/a)/2) - Irpc/Kmin Ipr/f () = [(Minimum Provisions / Financings and Guarantees) / 0.04] 1.2 Minimum Provisions: those determined in accordance with the regulations on minimum provisions for risk of uncollectibility, on the concepts reported in Section B, point 2. of the Information Regime for Debtors of the Financial System. Financings and guarantees: the corresponding information will be obtained from Section B, point 2. of the Information Regime for Debtors of the Financial System. (The value of the index will be bounded between 1 and 2.5) Iar/a () = {[APRc / (A + (PFB x CCF))] / 0.70} 1.3 APRc = ∑Codes 11000000 to 12800000 (except 11100000) + [∑Code 13X00000 + Code 14000000 + Code 86300000] * 12.5 + 15000000. The amounts of the aforementioned items (detailed in Section 3. of the regime of Requirement and Integration of minimum capital) will be considered by their weighted value. A = Σ Codes 11000000 to 12800000 (except 11100000, 1221000/CCF, 1222000/CCF and 12300000) of the information regime on Minimum Capital (Amounts without weighting). (*) The amounts considered for the calculation of the relationships will correspond to the third month prior to the date of maturity of the contributions. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME

MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund
Version: 27th COMMUNICATION "A" 8193 Validity:
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PFB x CCF = Codes 1221000/CCF and 1222000/CCF (amounts multiplied by the Credit Conversion Factor).
(The value of the index will be bounded between 1 and 2) Irpc / Kmin = (Integration of minimum capital + Provisions for risk of uncollectibility constituted in excess of the minimums established) / Requirement of minimum capital (for risk of credit, market for positions on the last day of the month and operational). (The result of the indicator will be taken from the table provided in point 7.1. of the regulations on "Application of the deposit guarantee insurance system"). To obtain the aforementioned relationship, the following concepts must be considered:
Information Regime on Minimum Capital:
Irpc

Code 70200000: third month prior to the date of maturity of the contributions.
plus:
Provisions constituted in excess of the minimums established in the regulations on "Classification of debtors", determined according to the following calculation:
Balance sheet accounts:
121135, 121136, 125135 / 136, 126135 / 136, 131601 / 606 / 901 / 907, 132301 / 307, 135601 / 606 /901 / 907, 136301 / 307, 141301 / 307, 142301 / 305, 145301 / 307, 146301 / 307, 151312 / 313, 155312 / 313, 171302 / 304, 175302 / 303, 176302 / 303, 340018 / 031. Minus
Minimum required provisions: According to the reference indicated for the calculation of
Ipr/f.
Kmin
Code 70100000: third month prior to the date of maturity of the contributions.
plus:
Codes 70300000 (minus 3600000Y, if applicable) and 70800000: third month prior
to the date of maturity of the contributions.

(or, the basic minimum capital –item 70700000-, whichever is greater) B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund
Version: 10th COMMUNICATION "A" 8193 Validity:
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25. Decreases in minimum cash requirement in pesos (point 7.6. of the Regulations on "Minimum
Cash").
Code 713000/001
The amount corresponding to the decrease in requirement for financings provided for in point 6.4.1.; of the regulations on "Minimum Cash" that are agreed to an average term equal to or greater than 36 months, granted until 31/12/24, weighting the capital maturities for this purpose; (point 7.6. of the regulations on "Minimum Cash"), calculated based on the following expression:
Item 713000/001(n) = (837000/001(n) * 40%)
Code 837000/001
The monthly average balance of the month prior to the one under report of the financings provided for in point 6.4.1.; of the regulations on "Minimum Cash", granted until 31/12/24 and that are agreed to an average term equal to or greater than 36 months, weighting the capital maturities for this purpose, shall be reported.
26. Decreases in minimum cash requirement in pesos (point 7.7. of the Regulations on "Minimum
Cash").
Code 714100/001
The amount to be deducted from the average requirement determined for each period, based on the financings granted from 01/04/21 to 29/02/24 to individuals and SMEs not reported in the "Central of debtors of the financial system", in accordance with what is established in point 7.7. of the regulations on "Minimum Cash":
714100/001 = Lesser (841000/001) ; Item 100000/001(n-1) * 3 % Code 714500/001 The amount to be deducted from the average requirement determined for each period, based on the financings granted from 1.3.24 to 31/12/24 to individuals and SMEs not reported in the "Central of debtors of the financial system", in accordance with what is established in point 7.7. of the text ordered on Minimum Cash:
714500/001 = Lesser (861000/001) * 50% ; Item 100000/001(n-1) * 3% Code 841000/001 The monthly average balance of the month prior to the one under report of the financings in pesos granted from 01/04/21 to 29/02/24 to individuals and SMEs – in accordance with the definition contained in the regulations on "Determination of the status of micro, small or medium-sized enterprises" – not reported in the "Central of debtors of the financial system", in December 2020, shall be reported. Code 861000/001 The monthly average balance of the month prior to the one under report of the financings in pesos granted from 01/03/24 to 31/12/24 to individuals and SMEs – in accordance with the definition contained in the regulations on "Determination of the status of micro, small or medium-sized enterprises" – not reported in the "Central of debtors of the financial system", in accordance with what is provided in point 7.7. of the regulations on "Minimum Cash", shall be reported. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 4. Transitional Provisions
Version: 1st COMMUNICATION "A" 8193 Validity:
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