Circular CONAU 1-1682 RUNOR 1-1905: Monthly Accounting Report for Forward Operations (R.I. - O.T.) Modifications

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8271 04/07/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1682, RUNOR 1-1905:
Monthly Accounting Report "Forward Operations" (R.I. - O.T.) Modifications.
___________________________________________________________________________ We address you to communicate the adjustments linked to what was duly established through Communication “A” 8258. Regarding this, when operations are carried out in "A3 Markets" and the counterparty of the operation can be identified, the data "Counterparty Identification Number" and "Counterparty Name" must be recorded. The incorporated modifications will be effective for information corresponding to the statistical week from the 1st to the 7th inclusive, whose deadline takes effect on 08/07/25. The sheets to be replaced in the respective Ordered Texts are attached. Respectfully yours, CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Estela M. del Pino Suárez Director of the Information Regime Deputy General Director of the Information Regime and Protection of Financial Services Users

ANNEX
Particular Instructions
Forward purchases and sales and foreign currency options shall be reported, identifying the execution date of each operation, the trading venue or counterparty, and the maturity of the operation. Movements shall be reported by totaling the operations of each day of the statistical week that share the requested attributes. As the quantity of underlying asset, the amount in the currency corresponding to that asset shall be reported. Operations terminated or exercised prior to the maturity date shall be reported as Cancellations. For operations without a fixed maturity, their Cancellation shall always be reported when settled. Currency swap operations shall be reported by disaggregating the transaction into as many forward operations as payments have been agreed upon. In cases where the trading venue in which the operation is executed is BCBAIN-DOL, DOMAY and BYMA, the tax identification and counterparty name fields shall not be recorded. When operations are carried out in "A3 Markets" and the counterparty of the operation can be identified, the data "Counterparty Identification Number" and "Counterparty Name" must be recorded. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 15 – FORWARD OPERATIONS Version: 9th COMMUNICATION “A” 8271 Effective: 05/07/2025 Page 2

22.2.7. Field 15 "Counterparty Identification Number" shall be mandatory for integration when dealing with futures operations carried out in unregulated markets, and will be completed according to the following scheme:

• If reported in field 5, codes 05 or 06, the CUIT number will be recorded in this field.
• If reported in field 5, code 11, and the counterparty can be identified, the CUIT number must be recorded.
• If reported in field 5, codes 07 or 08, the identification number will be reported as follows:
• In the first five digits, the code of the reporting entity will be registered, which is the number of the current account opened at this Institution;
• In the next two, characters corresponding to the country code of residence for individuals or legal entities located abroad will be included, according to SWIFT Country Codes codification;
• In the remaining four digits, a single sequential number will be used for each of them, whose last three positions must match those assigned when the numeric three-position country code was used as provided in the countries and territories codification disseminated by Communication “A” 3147.
• In the remaining cases, it will be integrated with zeros.

22.2.8. Field 16 "Counterparty Name" shall be mandatory for integration when codes 05 to 08 have been recorded in field 5. If code 11 has been reported in field 5, this field will be reported when the counterparty can be identified.
It shall not contain tab characters or quotes. It must be generated in uppercase characters without accents.
The newline character (Enter) used as a record separator and the semicolon (;) representing the field delimiter shall not be used in these fields.

22.2.9. Movements shall be reported by totaling in Quantity of underlying asset (field 12) and in Agreed amount of the operation in settlement currency (field 13), the operations of each day (field 14) that share the following attributes: Type of operation (field 4), Trading venue or counterparty (field 5) or Counterparty identification number (field 15), Underlying asset (field 6), Currency of underlying asset (field 7), Settlement currency (field 8), Maturity date (field 9), Settlement (field 10) and Concept (field 11).

22.3. Validation of information.
The lists corresponding to the results of the validation processes will be available on the secure site https://www3.bcra.gob.ar.

22.4. Record design
B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK
Section 22. Forward Operations.
Version: 7th COMMUNICATION “A” 8271 Effective: 05/07/2025 Page 3

Code Legend Cause
11 INFORMATION ALREADY SUBMITTED AND ACCEPTED
Information corresponding to an already validated information date was submitted.
12 CORRECTIVE FIELD INCORRECTLY REPORTED
The Corrective field only accepts the characters "N" and "R".
13 INCORRECTLY ENTERED CORRECTIVE
Corrective information corresponding to an unvalidated period was submitted.
14 DUPLICATE RECORD
More than one record was reported for the same operation execution date (field 14) with an identical combination of fields: Type of operation (field 4), Trading venue or counterparty (field 5), Counterparty identification number (field 15), underlying asset (field 6), Currency of underlying asset (field 7), Settlement currency (field 8), Maturity date (field 9), Settlement (field 10) and Concept (field 11). 15 INCORRECT OPERATION EXECUTION DATE (FIELD 14) It refers to a date:

• non-existent (e.g., 2002-13-35),
• contains non-numeric characters,
• completed with all zeros,
• does not correspond to a date within the statistical week being reported, or
• does not respect the YYYY-MM-DD format)
  16 INCORRECTLY REPORTED IDENTIFICATION NUMBER (FIELD 15)
• Having reported codes 05 or 06 in field 5, the identification number reported in this field does not correspond to a valid Unique Tax Identification Key (CUIT), or
• Having reported codes 07 or 08 in field 5, this field was integrated with zeros, or
• For the remaining codes in field 5, field 15 was not integrated with zeros.
  17 INCORRECTLY REPORTED COUNTERPARTY NAME (FIELD 16) Having reported codes 05 to 08 in field 5:
• the reported name contains one or more non-allowed characters, or
• this field was integrated with blanks.
  Version: 4th COMMUNICATION “A” 8271 Effective: 05/07/2025 Page 7