Circular CONAU 1-1671: Monthly Accounting Information Regime - Debtors of the Financial System

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION "A" 8224 27/03/2025 TO FINANCIAL ENTITIES, TO TRUSTEES OF FINANCIAL TRUSTS INCLUDED IN THE LAW ON FINANCIAL ENTITIES, TO RECIPROCAL GUARANTEE COMPANIES, TO PUBLIC CHARACTER GUARANTEE FUNDS, TO NON-FINANCIAL COMPANIES ISSUING CREDIT CARDS, TO NON-FINANCIAL COMPANIES ISSUING PURCHASE CARDS, TO OTHER NON-FINANCIAL CREDIT PROVIDERS, TO PROVIDERS OF PEER-TO-PEER CREDIT SERVICES THROUGH PLATFORMS:
Ref.: Circular
CONAU 1-1671:
Monthly Accounting Information Regime - Debtors of the Financial System.
___________________________________________________________________________ We address you regarding the aforementioned information regime and by virtue of the issuance of Communications A 8215 and A 8220. In this regard, we send you the sheets that should be replaced in Section 3 of the "Monthly Accounting Information Regime". We salute you respectfully. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Estela M. del Pino Suárez Manager of Information Management Deputy General Manager of Information Regime and Protection of Users of Financial Services
ANNEX: 3 Sheets

4. Additionally, the following must be reported:
Classification category corresponding to the client according to the rules on "Debtor Classification", without taking into account mandatory reclassification. The deadlines for suspension of the Mandatory Recategorization provided for in points 6.6. and 7.3. of the rules on "Debtor Classification" are detailed in the respective Presentation Rules.
5. Refinancings
The date of the last refinancing arranged by type of assistance must be reported, if applicable.
In the case of debtors classified as "in negotiation or with refinancing agreements", the date to be reported will be that corresponding to the reliable manifestation of the intention to refinance. This date must be reported until the moment the debtor is reclassified into normal status.
6. Provisions valued according to IFRS. Provisions for uncollectibility risk and individually constituted provisions regarding the debt of each client.
6.1. For the credit assistance registered in Loans, Other credits by financial intermediation, Credits for financial leases, Diverse credits and for the concepts included in Private Titles (codes 121135, 125135, 126135, 131601,
131901, 132301, 135601, 135901, 136301, 141301, 142301, 145301, 146301, 151312, 155312, 171302, 175302, 176302).
6.2. For Contingent Liabilities and Guarantees granted. (code 340018).
6.3. In the event that the entity has opted in accordance with what is provided in point 2.2.3.
of the rules on "Minimum provisions for uncollectibility risk", the corresponding increase in provision will be reported. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 17th COMMUNICATION "A" 8224 Validity:
01/03/2025 Page 13

1.5. Unrecoverable
1.5.1. With preferred guarantees "A"
1.5.2. With preferred guarantees "B"
1.5.2.1. Capital and accrued interest not provable at 100%
1.5.2.2. Accrued interest provable at 100%
1.5.3. Without preferred guarantees.
1.5.3.1. Capital and accrued interest not provable at 100%
1.5.3.2. Accrued interest provable at 100%
1.5.4. Number of debtors
1.6. Unrecoverables in Off-Balance Sheet Items.
2. Others
Items not attributed to any debtor: The balance, on the last day of the month, of account codes 141197 and 145197 must be taken into account.
3. All entities must report the balance on the last day of the month of the provisions constituted on the financings reported in points 1 and 2 of this section.
4. The amount corresponding to documented but undistributed interest included in Off-Balance Sheet Item codes 711045 and 715045 "Financial Entities - Rediscounted Documents" must be reported.
B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
Version: 16th COMMUNICATION "A" 8224 Validity:
01/03/2025 Page 16

J. OTHER INFORMATION

1. Those debtors whose assistance was reported in points 2.1., 2.2. and 2.3. of section "B. Data on Assistance to the Debtor" and who:
   a) have refinanced debts with capital write-downs in accordance with the provisions included in the Rules on "Debtor Classification". b) correspond to portfolios acquired from the Non-Financial Private Sector, as described in point 2.2.6 of the Rules on "Minimum provisions for uncollectibility risk". c) Having not registered credit assistance at the entity and subsequently having received financings from it without exceeding the percentage of financings established in point 2.2.5. "Additional Credits" of Section 2 of the Rules on Minimum Provisions for Uncollectibility Risk of the worst rated, on the debt balance registered in the financial system according to the latest available information in the Debtors Registry. For validation purposes, the accounting balance of accounts 131906, 132306, 135906 and 136306 must be considered.
2. Those debtors located in areas affected by the storm and floods unleashed on 07/03/25 in the city of Bahía Blanca must be identified in terms of what is established in point 11.1 of Section 11 of the rules on Debtor Classification.
   B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
3. Debtors of the Financial System.
   Version: 9th COMMUNICATION "A" 8224 Validity:
   01/03/2025 Page 19