Circular CONAU 1-1690: Monthly Accounting Information Regime. Liquidity Coverage Ratio. Measurement and Monitoring of Liquidity Risk. Supervision Regime. Modifications

"Year of the Reconstruction of the Argentine Nation" COMUNICACIÓN “A” 8308 28/08/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1690:
Monthly Accounting Information Regime. Liquidity Coverage Ratio. Measurement and Monitoring of Liquidity Risk. Supervision Regime. Modifications. ___________________________________________________________________________ We address you to communicate the modifications to the information regimes referenced above. Regarding this, the following changes are detailed:

LIQUIDITY COVERAGE RATIO (LCR)

• The Ratio will be reported by currency, both in pesos and foreign currency. The consolidated ratio will be calculated at the BCRA.
  These modifications will take effect starting with the information corresponding to August 2025.

MEASUREMENT AND MONITORING OF LIQUIDITY RISK

• Change in frequency to monthly, so its due date will operate on the 22nd day of the month following the reporting month, and its corresponding incorporation into the “Monthly Accounting Information Regime”.
• Opening of code 351000/M - Inflows from retail and SME clients, incorporating three items:
  351100/M - Credit card financing - Minimum payment 351200/M - Credit card financing - Balance exceeding the minimum payment 351300/M - Others Given the change in frequency, these adjustments will take effect starting with the information corresponding to July 2025. Exceptionally, the due date for the presentation corresponding to the first monthly information will operate together with that established for August 2025 information, i.e., on September 22, 2025.

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Timely, the sheets to be replaced in the Supervision Information Regime will be disseminated due to the renaming of the relevant sections, as well as the Operational Instructions complementing this communication. Finally, the sheets to be replaced in the ordered texts of the information regimes are attached. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Main Manager of Information Regime and Information Centers Deputy General Manager of Information Regime and Consumer Protection of Financial Services

ANNEX
27. Monitoring of import payments (I.R. – S.P.I.)
28. Monitoring of advances and other export financings (I.R. – S.A.O.F.E.)
29. Complementary financial services agencies (I.R. – A.C.S.F.)
30. Measurement and monitoring of liquidity risk
B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME Version: 6th COMMUNICATION “A” 8308 Validity:
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1.1. Scope
The financial entities covered are those considered “internationally active” for the purposes of complying with the rules on “Liquidity Coverage Ratio”.
1.2. Liquidity Coverage Ratio (LCR)
The values determined on each day of the month to which the information corresponds will be reported, both in pesos and foreign currency, calculated in accordance with the provisions contained in the Rules on Liquidity Coverage Ratio. High-Quality Liquid Assets (HQLA) Fund ________________________________________________ Total net cash outflows (next 30 calendar days) Foreign currency amounts will be converted daily to pesos using the reference exchange rate published by the BCRA for the US dollar, prior to applying the corresponding swap rate for other currencies communicated by this Institution's Operations Desk. The calculation will be performed on:

• Individual basis (financial entity and domestic branches only, as established in point 8.1 of the LCR rules); and
• Monthly consolidated basis, considering specific provisions on significant subsidiaries contained in point 8.2 of the cited rules.
  Consolidation level:
  0 = Head office and domestic branches
  1 = Head office, domestic and foreign significant subsidiaries ().
  () Entities with foreign branches will use this consolidation level, even if they do not hold significant subsidiaries to consolidate according to the “Consolidated Supervision” and “Liquidity Coverage Ratio” rules. The resulting daily values will be recorded with two decimal places. On days with no new transactions, the value from the immediately preceding day will be repeated. Without prejudice to compliance with this information regime, the provisions of point 1.5.2 of the LCR rules regarding its continuous use to contribute to liquidity risk monitoring and control must be observed, and immediate notification must be provided to the corresponding Supervision Department if its LCR has decreased (or is expected to decrease) below the established value, considering the gradual implementation schedule.

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
21. Liquidity Coverage Ratio
Section 1. General Instructions
Version: 4th COMMUNICATION “A” 8308 Validity:
01/08/2025 Page 1

INDEX
Section 1. General Instructions
Section 2. Particular Instructions
Section 3. HQLA
Section 4. Outflows
Section 5. Inflows
Section 6. Information Model
Section 7. Other Informations
Section 8. Transitional Provisions

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 30 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK Version: 1st COMMUNICATION “A” 8308 Validity:
01/07/2025 Page 1

The components of the Liquidity Coverage Ratio (LCR) will be reported according to the information model codes (Section 5) per respective instructions, corresponding to the last day of the month. This requirement must be fulfilled by financial entities considered “internationally active” for LCR compliance purposes. The information will have a monthly frequency, and amounts will be recorded in thousands of pesos, without decimals. Data will be reported converted to pesos, but identifying the original currency. For rounding purposes, values will be incremented by one unit when the first digit of the fraction is equal to or greater than 5, discarding fractions if lower. Foreign currency amounts will be converted to pesos using the reference exchange rate published by the BCRA for the US dollar, prior to applying the corresponding swap rate for other currencies communicated by the Operations Desk. Nevertheless, foreign currency concepts will be identified according to their original currency, per the codification in the Centralized Information Requirements System (SISCEN), table T0003, excluding those not referenced with the SWIFT code. The requested data will be reported on an individual and consolidated basis per Section 8 of the LCR rules. For this purpose, the following consolidation levels are defined:
1: Head office and domestic branches;
2: Head office, domestic and foreign significant subsidiaries.
Regarding “significant subsidiary”, the provisions of the second paragraph of point 8.2 of the LCR rules must be considered.

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 30 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 1. General Instructions
Version: 1st COMMUNICATION “A” 8308 Validity:
01/07/2025 Page 1

This information regime aims to obtain the necessary data for determining the liquidity coverage coefficient (LCR), considering the provisions of the Liquidity Coverage Ratio Rules, according to the following formula:
High-Quality Liquid Assets (HQLA) Fund
________________________________________________________ ≥ 1 Total net cash outflows (next 30 calendar days) Where:
HQLA = Items 100000 * haircut
Total net cash outflows = Outflows – Min (inflows; 75% of outflows) Outflows = Items 200000 * Factor (outflow rate) Inflows = Items 300000 * Factor (inflow rate) The haircuts and respective factors will be applied by this Institution during the information processing stage.

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 30 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 2. Particular Instructions
Version: 1st COMMUNICATION “A” 8308 Validity:
01/07/2025 Page 1

3.1. Detail of concepts
100000/M
Comprises the total amount of computable assets, valued at fair market value.
110000/M
Cash in vault, in transit, in cash-in-transit companies, and in ATMs.
120000/M
Deposits at the Central Bank of the Argentine Republic -including those required by “Minimum Cash” rules-, excluding amounts in special guarantee accounts. 131100/M National public bonds in pesos and foreign currency (points 2.2.3. and 2.2.4. of the LCR rules). 131200/M Monetary regulation instruments of the Central Bank of the Argentine Republic, in pesos and foreign currency (points 2.2.3. and 2.2.4. of the LCR rules). 132100/M Debt securities issued by other sovereigns (points 2.2.6. and 2.2.7. of the LCR rules). 132200/M Debt securities issued by other central banks (points 2.2.6. and 2.2.7. of the LCR rules). 132300/M Securities issued or guaranteed by the Bank for International Settlements, IMF, ECB, EU, or BMD (point 2.2.5. of the LCR rules).

B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 30 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 3. HQLA
Version: 1st COMMUNICATION “A” 8308 Validity:
01/07/2025 Page 1

4.1. Detail of concepts
200000/M
Comprises the total amount of expected cash outflows (principal and interest) within the 30-day period under the stress scenario (point 1.3 of the LCR rules). 211000/M Stable retail deposits (point 4.1.1 of the LCR rules). 212000/M Other retail deposits (point 4.1.2 of the LCR rules). 212100/M Peso demand deposits (subsection (i) of point 4.1.2 of the LCR rules). 212200/M Peso time deposits, subsection (ii) of point 4.1.2 of the LCR rules. Includes those with a residual maturity exceeding 30 days in which the entity admits early cancellation within 30 days without penalty. 212300/M Foreign currency demand and time deposits (subsection (iii) of point 4.1.2 of the LCR rules). 221000/M Unsecured wholesale funding provided by SMEs (point 4.2.1 of the LCR rules):
221100/M
Stable funding.
221200/M
Other funding.
221210/M
Peso demand deposits that do not meet the conditions in point 4.1.1 of the LCR rules.
221220/M
Peso time deposits that do not meet the conditions in point 4.1.1 of