Circular CONAU 1-1693: Monthly Accounting Information Regime for Large Credit Risk Exposures (R.I. - G.E.) – Adjustments

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8317 04/09/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1693: Monthly Accounting Information Regime "Large Credit Risk Exposures" (R.I. - G.E.). Adjustments.
___________________________________________________________________________ We address you to inform you of the modifications introduced in the referenced information regime. In this regard, the CUIT (Unique Tax Identification Code) of the “Ultimate Controlling Entity” is incorporated as a required data point, meaning the entity occupying the highest position in the control structure of the connected counterparties group reported under this regime, regardless of whether it is assisted by the reporting financial entity or not. The present modifications take effect starting with the information corresponding to September of the current year. Furthermore, the sheets to be replaced in the organized text of this information regime are attached. The Operational Instructions complementing this communication will be disseminated in due course. Respectfully yours, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Signature 2 Chief Manager of Information Regimes and Data Centers Deputy General Manager of Information Regimes and Protection for Financial Services Users Functional Position ANEXO

2.5.2. Excess
The average of daily excesses will be indicated.
2.5.3. Origin of the excess
It will be recorded whether the origin of the excess is attributable or not attributable to the financial entity (FE), according to the following detail:
1 = Not attributable to the FE
2 = Attributable to the FE
2.6. Composition of connected counterparty groups
For each connected counterparty group reported in the tables of points 3.1. and 3.2. with code “88”, the entirety of its members must be reported, indicating identification and name of each member, as well as their respective exposures, even if they record no exposures in a given period. Additionally, the CUIT of the “Ultimate Controlling Entity” will be recorded, that is, the entity occupying the highest position in the control structure of the connected counterparties group reported under this regime, regardless of whether it is assisted by the reporting financial entity or not. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
23. LARGE CREDIT RISK EXPOSURES
Section 2. Particular Instructions.
Version: 3rd COMMUNICATION “A” 8317 Validity:
01/09/2025 Page 4

3.1. Exposures

Counterparty ID Type & Number	Designation	Consolidation Level	Gross Exposure	Net CRC Exposure	Net CRC & Preferred Guarantees A & B (not admissible as CRC)	Type of Exposure (11, 98, 99, 88, 89, 10, 20,30)
(11, 98, 99, 88, 89)	As per point 2.1.	As per point 2.2.	(0, 1, 2, 9, 3)	As per point 2.3.	As per point 2.4.1. and/or Comm. “A” 7623	As per point 2.4.2.
					As per point 2.4.3. (1, 2, 3, 4)	As per point 2.4.4.

3.2. Excesses

Counterparty ID Type & Number	Designation	Consolidation Level	Exposure at time of excess	Excess	Origin of excess	Number of days with excess	End-of-month Exposure
(11, 98, 99, 88, 89)	As per point 2.1.	As per point 2.2.	(0, 1, 2, 9, 3)	As per point 2.3.	As per points 2.4.2. and 2.5.1.	As per point 2.5.2.	As per point 2.4.2.

3.3. Composition of related counterparty groups (points 3.1. and 3.2.)

Connected Counterparty Code	Member ID Type & Number	Designation	Gross Exposure	Net CRC Exposure	Net CRC & Preferred Guarantees A and B	CUIT Ultimate Controlling Entity
As per point 2.1. (for code 88) and 2.6.	As per point 2.1.	As per point 2.2.	As per point 2.4.1.	As per point 2.4.2.	As per point 2.4.3.	As per point 2.6.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
23. LARGE CREDIT RISK EXPOSURES
Section 2. Particular Instructions.
Version: 4th COMMUNICATION “A” 8317 Validity:
01/09/2025 Page 1