Circular CONAU 1-1711: Business Plan, Projections and Capital Self-Assessment Report. Period 2026/2027

"Year of the Reconstruction of the Argentine Nation" COMMUNICATION “A” 8377 18/12/2025 TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1711: I.R. Business Plan, Projections and Capital Self-Assessment Report. Period 2026/2027.
___________________________________________________________________________ We address you to inform you of the modifications related to the reporting regime referenced herein.
In this regard, adjustments have been made to the Particular Instructions of Section V, as well as to the respective information included in points 3.5., 7., and 8. (subpoint 4.1.).
It should be noted that the first information to be submitted related to the new point 5.4. of the Particular Instructions will correspond to the quarter ending on 31/03/26.
Furthermore, the deadlines for submitting the information are permanently modified, according to the following details:

• Sections I and II on 18/03
• Sections IV and V on 18/04
  Operational instructions complementing this communication will be disseminated in due course.
  The sheets to replace the respective ordered text are attached.
  We remain, respectfully yours,
  CENTRAL BANK OF THE ARGENTINE REPUBLIC
  Rodrigo J. Danessa Estela M. del Pino Suárez
  Main Manager of Reporting Regime and Information Centers Deputy General Manager of Reporting Regime and Protection to Users of Financial Services
  ANNEX

II – GENERAL INSTRUCTIONS

1. This requirement will include information regarding the statement of financial position as of 31/12 of each year, as well as the planning for the following two years.
2. The information corresponding to Sections II, IV and V must be submitted for each of the following degrees of consolidation:

• Head Office and Branches in the country.
• Head Office, Branches in the country and Subsidiaries abroad.
• Head Office, Branches in the country, Subsidiaries abroad and Other Entities in the country and abroad.

3. Amounts will be reported in thousands of pesos without decimals.
4. For the purpose of rounding magnitudes, values will be increased by one unit when the first digit of the fractions is equal to or greater than 5, discarding these latter if they are lower.
5. For all variables in all tables, you must indicate the starting point expressed in the same unit of measure and frequency applicable in each case.
6. Financial information must be expressed in homogeneous currency for each date. In this regard, when integrating the amounts included in Sections II and IV, the re-expression mechanism provided for in Section 3.7. of the “Complementary Provisions to the Chart of Accounts” must be taken into account, as well as the coefficients arising from retail inflation reported in the “Performance Assumptions” of Section II or in the “Variables for stress tests”, as applicable.

III – PARTICULAR INSTRUCTIONS

1. The deadline for submitting Sections I and II will occur on March 18 of each year (or the next immediate business day), while for information corresponding to Sections IV and V it will operate on April 18 (or the next immediate business day).
2. SECTION I – BUSINESS PLAN
   2.1. Formalities for submission: it must be submitted in accordance with the provisions of the Standards on “Submission of Information to the Central Bank”.
   A scanned note addressed to the Deputy General Manager of Supervision and Follow-up of Financial Entities - corresponding Supervision Department must be included, which must be signed by the Maximum Responsible Officer of the Financial Entity and the Manager for the Generation and Compliance of Reporting Regimes. B.C.R.A. REPORTING REGIME BUSINESS PLAN AND PROJECTIONS AND CAPITAL SELF-ASSESSMENT REPORT Version: 15th COMMUNICATION “A” 8377 Validity: 31/12/2025 Page 3

4.2.3 In addition to comprehensive stress tests, information corresponding to any other type of methodology that complements them, such as reverse stress tests, etc., carried out by the entity must also be included, always within the guidelines of Comm. A 5398.
The comprehensive stress tests included in this section must be the same as those used in the Capital Self-Assessment process, reported in Section V.
5. SECTION V – CAPITAL SELF-ASSESSMENT REPORT
5.1. Formalities for submission: the same methodology provided for Section I must be considered.
5.2. If what is requested in the report is supplemented with illustrative graphs, they must be submitted -along with the source data- separately and in accordance with what is indicated in the operational instructions.
5.3. The date of the report will be 31/12 of each year.
5.4. Nevertheless, financial entities that do not use the simplified methodology for quantifying their economic capital must submit, on a quarterly basis, the summary table related to quantitative information regarding the estimation of economic capital included in subpoint 4.1. (“Entities that do not use the simplified methodology”) of the report model corresponding to point 8., and in accordance with what is provided for in the Consolidated Text ‘Submission of Information to BCRA’. The deadlines for submitting this information will be the same as those established for the “Reporting Regime for Quarterly/Annual Publication”.
B.C.R.A. REPORTING REGIME BUSINESS PLAN AND PROJECTIONS AND CAPITAL SELF-ASSESSMENT REPORT Version: 15th COMMUNICATION “A” 8377 Validity: 31/12/2025 Page 5

3.3 Evaluation of capital needs for market risk
Similar aspects to those indicated in the first paragraph of point 3.1 will be considered.
In the detail regarding models, it is necessary to explicitly state how the main parameters supporting them are determined (e.g., estimated volatility), as well as the value of these parameters. In applicable cases, information will be presented disaggregated for equities, foreign currency, BCRA monetary regulation instruments, fixed-income securities and interest rate derivative instruments.
3.4 Evaluation of capital needs for operational risk
Similar aspects to those indicated in the first paragraph of point 3.1 will be considered.
3.5 Evaluation of capital needs for interest rate risk in the investment portfolio (RTICI)
Entities will consider their systemic importance at the local level and the group to which they belong, in accordance with the classification provided for in the standards on “Authorities of financial entities”.
Taking into account such classification and what is established in the “Guidelines for risk management of financial entities”, the models used to determine capital needs for this risk will be detailed, justifying their practical application in management, their last validation, modeling assumptions and the treatment of key parameters, as well as the criteria applied for constructing the yield curve, determining its variations and how these impact the calculated economic capital. Although regulation provides guidelines for the treatment and allocation of cash flows to time bands under the Standardized Framework, criteria and procedures determined for applying the modeling assumptions contemplated therein will be additionally detailed. When entities apply the Standardized Framework and, at the same time, estimate capital needs through their Internal Measurement Systems (SIM), the greater of both will be considered for subsequent aggregation to capital needs across various risks. The methodology used by the financial entity to calculate its economic capital for interest rate risk using its Internal Measurement Systems (SIM) must be described, and whose amount is reported in the rows labeled “SIM” of the summary table corresponding to subpoint 4.1. of the report model included in point 8. Finally, financial entities that identify themselves as atypical will indicate such condition in this point. B.C.R.A. REPORTING REGIME BUSINESS PLAN AND PROJECTIONS AND CAPITAL SELF-ASSESSMENT REPORT CAPITAL SELF-ASSESSMENT REPORT Version: 6th COMMUNICATION “A” 8377 Validity: 31/12/2025 Page 32

This section will also capture future changes in risk and capital management that the entity plans to undertake, such as modifications to general risk policy, improvements in tools for managing and controlling a specific risk, among others. In any case, all aspects related to future improvement plans will be included exclusively in this section, although cross-references may be made in the corresponding section.
7. Other matters
Relevant issues that the entity considers necessary or convenient to include in the report, not covered in any of the previous sections, will be captured as applicable. Furthermore, it is necessary to indicate the most significant changes introduced in the capital self-assessment process during the past year, which are captured in this new CSR. If they generate an impact on capital determination for any risk(s), specify such situation. Additionally, aspects observed by the SEFyC that are pending implementation as of the date must be recorded, indicating in each case the estimated completion date for the tasks. B.C.R.A. REPORTING REGIME BUSINESS PLAN AND PROJECTIONS AND CAPITAL SELF-ASSESSMENT REPORT CAPITAL SELF-ASSESSMENT REPORT Version: 7th COMMUNICATION “A” 8377 Validity: 31/12/2025 Page 35

4. Aggregation of capital needs for various risks.
   Summary of quantification as of December 31 of the year to which the report corresponds:
   4.1. Entities that do not use the simplified methodology:
   Risk Amount according to (Amounts in thousands of pesos) Estimation of economic capital () Calculation of regulatory capital Credit - Retail Credit Companies - Counterparty - Residual credit - Country - Credit concentration (only if calculated separately) () Sectoral Individual Other (specify) - Rest (specify) Market - Foreign currency - General interest rate - Credit - Rest Operational Subtotal 1 Interest Rate () - IMS– Value-based measure () - IMS– Results-based measure () - Standardized Framework (standardized EVE risk measure -∆EVE-) Liquidity and funding concentration Securitization Other risks: - Reputational - Strategic Other risks: rest Subtotal 2 Total capital needs R.P.C. - Position (R.P.C. – Total capital needs) - Excess in % (Position / R.P.C.) () Amounts resulting from the application of models and estimation of parameters detailed in tables a., b. and c. / () Indicate, in cases where there was non-compliance with credit risk disaggregation standards, the increased requirement computed in the INC due to exceeding corresponding regulatory limits. / () Financial entities applying the Standardized Framework and simultaneously estimating capital needs through their IMS must consider the greater of both for subsequent aggregation to capital needs across various risks. / () As mentioned, in section 3.5 the methodology used by the financial entity to calculate economic capital for Interest Rate Risk using Internal Measurement Systems (IMS) must be described. B.C.R.A. REPORTING REGIME BUSINESS PLAN AND PROJECTIONS AND CAPITAL SELF-ASSESSMENT REPORT CAPITAL SELF-ASSESSMENT REPORT Version: 6th COMMUNICATION “A” 8377 Validity: 31/12/2025 Page 39