Circular CONAU 1-1705 Monthly Accounting Information Regime. Net Foreign Currency Position. Adjustments.

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8365 11/12/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1705:
Monthly Accounting Information Regime. Net Foreign Currency Position. Adjustments.
___________________________________________________________________________ We address you to inform you of the adjustments to the referenced Information Regime. Effective for information corresponding to 02/03/26, Section 7 “Monitoring of the Net Foreign Currency Position (PGNME)” is incorporated into the Net Foreign Currency Position Information Regime, and the submission method for the requirement previously announced through Communication A 6779 and its amendments is replaced. From that date onward, this requirement must be fulfilled by both Group A entities and the remaining entities, taking into account the specifications detailed for each group. Furthermore, we provide you with the sheets incorporated into the consolidated text of the aforementioned information regime. Operational instructions complementing this communication will be disseminated in due course. Sincerely,

CENTRAL BANK OF THE ARGENTINE REPUBLIC
Rodrigo J. Danessa Estela M. del Pino Suárez
Chief Manager of Information Regime and Information Centers Deputy General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

7.1. Daily Requirement for Monitoring the Net Foreign Currency Position (PGNME)
The guidelines included in Section 1. General Instructions shall be taken into account, except for those aspects where another treatment is expressly indicated. The calculation of the items comprising the daily position shall be based on end-of-day balances, which must be consistent with accounting records. The deadline for submission shall operate at 3:00 PM on the next business day following the reported date. If, upon sending the monthly information of this Information Regime, differences arise compared to what was reported daily, the corresponding periods must be rectified so that both pieces of information are consistent.

Group A Financial Entities
1) They must supply the information described in the Information Model regarding the Net Foreign Currency Position corresponding to each business day of the month.
2) The item “Daily cash balance in vault” will record the balance registered in account 115001 - Cash in vault.
3) For the calculation of the item “Deficiency in the application of foreign currency resources”, what is established in point 2.2.2. c) of the regulations on Net Foreign Currency Position shall be considered, meaning that the accumulated average daily balance up to the reported day of the deficiency determined based on point 1.8. of the Minimum Cash regulations will be reported.

Remaining Entities
1) They must supply the information corresponding to items 40000 - Daily Net Foreign Currency Position and 41000 - Cash Position, from the Information Model of the Net Foreign Currency Position corresponding to each business day of the month.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
16. NET FOREIGN CURRENCY POSITION (I.R. – N.F.C.P.)
Section 7. Monitoring of the Net Foreign Currency Position (PGNME)
Version: 1st. COMMUNICATION “A” 8365 Effective Date: 02/03/2026 Page 1

7.2. Information Model
Code | Day | Concept | Amount/Value
Foreign currency assets (+)
Liquidity/Available funds
10110 dd | Cash
10120 dd | Correspondent banks
10130 dd | Others
Debt securities
Public bonds/securities
10211 dd | National Treasury Bills in US dollars 10212 dd | Dollar-linked Treasury Bills 10213 dd | Other public bonds 10220 dd | Private bonds 10230 dd | Monetary regulation instruments 10300 dd | Loans 10400 dd | Other financial intermediation credits 10500 dd | Financial leasing credits Assets pledged as collateral for operations 10610 dd | Assets pledged as collateral for credit card operations 10620 dd | Other pledged assets Foreign currency liabilities (-) 20100 dd | Deposits 20200 dd | Other financial intermediation obligations 20300 dd | Subordinated negotiable obligations 30000 dd | Derivatives (+) or (-) 50000 dd | Increase due to deficiency in offsetting non-matured prepayments with the net increase in holdings of National Treasury securities in foreign currency. (+) 40000 dd | Daily net foreign currency position (+) or (-) 41010 dd | Net position of cash operations to be settled and other derivatives not included in item 30000. (+) or (-) 41020 dd | Positive difference provided for in paragraph c) of point 2.2.2 of the Net Foreign Currency Position regulations (+) 41030 dd | Net Position of instruments linked to the evolution of foreign currency value, except those allocated to item 41040. (+) or (-) 41040 dd | Export pre-financing whose foreign currency funding is allocated to liabilities linked to the evolution of foreign currency value (+) 41050 dd | Guarantees constituted by debit, purchase, and credit card operations abroad for up to an amount equivalent to five consecutive days of consumption (+) 41000 dd | Cash Position (40000 - 30000 - 41010 - 41020 - 41030 – 41040 - 41050) (+) or (-)

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
16. NET FOREIGN CURRENCY POSITION (I.R. – N.F.C.P.)
Section 7. Monitoring of the Net Foreign Currency Position (PGNME)
Version: 1st. COMMUNICATION “A” 8365 Effective Date: 02/03/2026 Page 2

7.2. Information Model (continued)
dd = day under report
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
16. NET FOREIGN CURRENCY POSITION (I.R. – N.F.C.P.)
Section 7. Monitoring of the Net Foreign Currency Position (PGNME)
Supplementary Information
60100 dd | Accumulated daily balances of non-matured prepayments for local financing to private sector clients (+) 60200 dd | Accumulated net increase in LETES holdings compared to holdings on 4/9/2019 (+) 60300 dd | Accumulated net increase in holdings of other National Treasury securities in foreign currency compared to holdings on 4/9/2019 (+) 60400 dd | Daily positions in National Treasury Bills in US dollars (+) or (-) 60600 dd | Daily positions in dollar-linked National Treasury Bills (+) or (-) 60700 dd | Daily cash balance in vault (+) 60800 dd | Deficiency in the application of foreign currency resources –accumulated average- (+) 60900 dd | Peso-denominated financing with variable dollar-linked remuneration granted from 10/07/25. (+)

Version: 1st. COMMUNICATION “A” 8365 Effective Date: 02/03/2026 Page 3