Circular CONAU 1-1702: Monthly Accounting Information Regime. Minimum Capital Requirements and Integration (R.I.-C.M.). Adjustments.

“Year of the Reconstruction of the Argentine Nation” COMMUNICATION “A” 8344 17/10/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1702: Monthly Accounting Information Regime. Minimum Capital Requirements and Integration (R.I.-C.M.). Adjustments. ___________________________________________________________________________ We address you to inform you of the modifications introduced in the referenced information regime, as a result of the issuance of Communication “A” 8329. Accordingly, point 5.1.3. Reduction of the requirement for financial entities from Group 2 belonging to Groups “A”, “B” and “C” and point 5.2.5. Reduction of the requirement for entities from Groups “A”, “B” and “C”, of Section 5. Operational Risk Requirement, are adjusted. Finally, the sheets to be replaced in the consolidated text of this information regime are attached. We remain, yours sincerely, CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Information Regime and Information Central Offices Deputy General Manager of Information Regime and Protection of Financial Services Users
ANNEX

5.1.3. Reduction of the requirement for financial entities from Group 2 belonging to Groups “A”, “B” and “C”.
5.1.3.1. This requirement reduction will apply to entities from Group 2 belonging to Groups “A”, “B” and “C” that are not subsidiaries or branches of global systemically important entities (G-SIB).
5.1.3.2. Reduction. General limit.
The corresponding requirement reduction will be reported in items 36000001 or 36000004 when the applicable limits on the average of credit risk requirements for the 36 months prior to submission are lower than that reported in code 70300000. This calculation will follow the following expression:
where:
(∑ from 1 to 36 ERC(n-1) + ... + ERC(n-36)) / 36 = average of the credit risk requirements corresponding to the 36 months prior to the reporting period, expressed in homogeneous currency of the month preceding the calculation. ERC = Item 70100000 + ∑ 8XX00000 This reduction will apply to entities meeting the requirements referred to in point 5.1.3.1., above.
5.1.3.3. Reduction. Special limits.
When the entity's rating in all aspects provided for in the relevant regulatory provisions allows the application of percentages lower than those indicated in point 5.1.3.2., the resulting requirement reductions will be reflected in items 36000002, 36000003, 36000005 or 36000006 -provided their amount is lower than that recorded in item 70300000-, as detailed below:
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENTS AND INTEGRATION (R.I.-C.M.)
Section 5. Operational Risk Requirement
Entity | % | Item | Calculation
A | 20 | 36000001 | 70300000 - [0.20 * (∑ from 1 to 36 ERC(n-1) + ... + ERC(n-36)) / 36] B | 17 | (blank) | 70300000 - [0.17 * (∑ from 1 to 36 ERC(n-1) + ... + ERC(n-36)) / 36] C | 14 | 36000004 | 70300000 - [0.14 * (∑ from 1 to 36 ERC(n-1) + ... + ERC(n-36)) / 36] Version: 8th. COMMUNICATION “A” 8344 Validity:
18/09/2025 Page 3

5.2.5. Reduction of the requirement for entities from Groups “A”, “B” and “C”.
Code | Concept
3600000Y | Reduction of requirement
References:
X = 1 to 3, where:
1 = months 1 to 12
2 = months 13 to 24
3 = months 25 to 36
Y = 1 to 6, where:
1 = reduction by application of the 20% limit, entities A.
1 = reduction by application of the 17% limit
2 = reduction by application of the 11% limit
3 = reduction by application of the 7% limit
4 = reduction by application of the 14% limit
5 = reduction by application of the 8% limit
6 = reduction by application of the 5% limit
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENTS AND INTEGRATION (R.I.-C.M.)
Section 5. Operational Risk Requirement
Version: 2nd. COMMUNICATION “A” 8344 Validity:
18/09/2025 Page 7