Circular CONAU 1-1716 R.I. Supplementary Provisions to the Chart of Accounts: IFRS Modifications and Adoption Circular No. 22

"YEAR OF ARGENTINE GREATNESS"
COMMUNICATION “A” 8400 12/02/2026
TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1716 R.I.
Supplementary Provisions to the Chart of Accounts. Modifications to IFRS. Adoption Circular No. 22 ___________________________________________________________________________ We address you to inform you that this Institution has adopted the resolution which, in its relevant part, provides:
“1. Incorporate into the Accounting Framework based on International Financial Reporting Standards applicable to financial entities, the modifications issued by the International Accounting Standards Board that are included in Adoption Circular 22 approved by the Argentine Federation of Professional Councils for Economic Sciences.” It is recalled that —generally speaking— early application of any IFRS is not admitted unless specifically allowed at the time of adoption. The sheets to be replaced in the corresponding ordered text of the “Supplementary Provisions to the Chart of Accounts” are attached. Timely announcements will be made regarding the adjustments related to the adoption of IFRS 18 "Presentation and Disclosure in Financial Statements" within the respective reporting regime. We remain, yours sincerely. CENTRAL BANK OF THE ARGENTINE REPUBLIC Rodrigo J. Danessa Estela M. del Pino Suárez Chief Manager of Reporting Regime and Information Centers Deputy General Manager of Reporting Regime and Financial Services User Protection

ANNEX

SECTION 6 LIST OF APPROVED IFRS/IAS/IFRIC/SIC

Name	Description	Month of approval or last modification
Conceptual Framework for Financial Reporting		oct-18
NIIF 1 First-time Adoption of International Financial Reporting Standards		jul-24
NIIF 2 Share-based Payment		abr-24
NIIF 3 Business Combinations		abr-24
NIIF 5 Non-current Assets Held for Sale and Discontinued Operations		may-24
NIIF 6 Exploration for and Evaluation of Mineral Resources		abr-24
NIIF 7 Financial Instruments: Disclosures		dic-24
NIIF 8 Operating Segments		abr-24
NIIF 9 Financial Instruments		dic-24
NIIF 10 Consolidated Financial Statements		jul-24
NIIF 11 Joint Arrangements		abr-24
NIIF 12 Disclosure of Interests in Other Entities		abr-24
NIIF 13 Fair Value Measurement		may-24
NIIF 14 Regulatory Deferral Accounts		abr-24
NIIF 15 Revenue from Contracts with Customers		abr-24
NIIF 16 Leases		abr-24
NIIF 17 Insurance Contracts		may-24
NIIF 18 Presentation and Disclosure in Financial Statements		may-24
NIIF 19 Subsidiaries without Public Accountability: Disclosures		dic-24
NIC 1 Presentation of Financial Statements *		oct-22

*This Standard has been superseded by IFRS 18, which takes effect on January 1, 2027. B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS
SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC
Version: 8th COMMUNICATION “A” 8400 Validity:
13/02/2026 Page 1

Name	Description	Month of approval or last modification
NIC 8 Accounting Policies, Changes in Accounting Estimates and Errors		abr-24
NIC 10 Events After the Reporting Period		abr-24
NIC 12 Income Taxes		abr-24
NIC 16 Property, Plant and Equipment		abr-24
NIC 19 Employee Benefits		abr-24
NIC 20 Accounting for Government Grants and Disclosure of Government Assistance		abr-24
NIC 21 The Effects of Changes in Foreign Exchange Rates		abr-24
NIC 23 Borrowing Costs		dic-17
NIC 24 Related Party Disclosures		abr-24
NIC 26 Accounting and Reporting by Retirement Benefit Plans		abr-24
NIC 27 Separate Financial Statements		abr-24
NIC 28 Investments in Associates and Joint Ventures		abr-24
NIC 29 Financial Reporting in Hyperinflationary Economies		abr-24
NIC 32 Financial Instruments: Presentation		may-24
NIC 33 Earnings Per Share		abr-24
NIC 34 Interim Financial Reporting		may-24
NIC 36 Impairment of Assets		abr-24
NIC 37 Provisions, Contingent Liabilities and Contingent Assets		abr-24
NIC 38 Intangible Assets		abr-24
NIC 39 Financial Instruments: Recognition and Measurement		ago-20
NIC 40 Investment Property		abr-24
NIC 41 Agriculture		abr-24

Upon the issuance of IFRS 18 (effective from 01/01/27), the title of IAS 8 was modified to "Basis for Preparation of Financial Statements" B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS
SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC
Version: 8th COMMUNICATION “A” 8400 Validity:
13/02/2026 Page 2

Name	Description	Month of approval or last modification
CINIIF 1 Changes in Existing Decommissioning, Restoration and Similar Liabilities		abr-24
CINIIF 2 Members' Shares in Cooperative Entities and Similar Instruments		abr-24
CINIIF 5 Rights to Interests arising from Decommissioning, Restoration and Environmental Rehabilitation Funds		abr-24
CINIIF 6 Liabilities arising from Participating in Specific Markets—Waste Electrical and Electronic Equipment		abr-24
CINIIF 7 Applying the Restatement Approach under IAS 29 Financial Reporting in Hyperinflationary Economies		sep-07
CINIIF 10 Interim Financial Reporting and Impairment		jul-14
CINIIF 12 Service Concession Arrangements		abr-24
CINIIF 14 IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction		may-24
CINIIF 16 Hedges of a Net Investment in a Foreign Operation		abr-24
CINIIF 17 Distribution of Non-cash Assets to Owners		abr-24
CINIIF 19 Extinguishing Financial Liabilities with Equity Instruments		abr-24
CINIIF 20 Stripping Costs in the Production Phase of a Surface Mine		abr-24
CINIIF 21 Levies		abr-24
CINIIF 22 Foreign Currency Transactions and Advance Consideration		abr-24
CINIIF 23 Uncertainty over Income Tax Treatments		abr-24
SIC 7 Introduction of the Euro		abr-24
SIC 10 Government Assistance—No Specific Relation to Operating Activities		abr-24
SIC 25 Income Taxes—Changes in the Tax Status of an Entity or its Shareholders		abr-24
SIC 29 Service Concession Arrangements: Disclosures		abr-24
SIC 32 Intangible Assets—Web Site Costs		abr-24
B.C.R.A. SUPPLEMENTARY PROVISIONS TO THE CHART OF ACCOUNTS
SECTION 6 – LIST OF APPROVED IFRS/IAS/IFRIC/SIC
Version: 8th COMMUNICATION “A” 8400 Validity:
13/02/2026 Page 3