Circular CONAU 1-1718: Distribution of Results. Adjustments.

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION “A” 8410 19/03/2026
TO FINANCIAL ENTITIES:
Ref.: Circular CONAU 1-1718: Distribution of Results. Adjustments.
___________________________________________________________________________ We address you to inform you that this Institution has adopted the resolution which, in its pertinent part, establishes:
“- It is ordered that until 12/31/26, financial entities that hold prior authorization from the Central Bank of the Argentine Republic –in accordance with what is provided in Section 6. of the consolidated text on Distribution of Results– may distribute results in 3 (three) equal, non-accumulative monthly installments, starting from the third business day of May and each month in which payment is made. The total amount to be distributed may not exceed 60% (sixty percent) of the result for the fiscal year 2025, net of the amounts of the legal and statutory reserves –registered as of the same date– whose establishment is mandatory. Such distribution of results must be consistent with what was reported in the Information Regime: Business Plan and Projections and Capital Self-Assessment Report. The calculation of the concepts provided for in Sections 2. to 5. of that consolidated text and of the maximum distributable amount must be carried out in a uniform currency as of the date of the assembly.” In this regard, we forward to you the sheets that, replacing those previously provided, should be incorporated into the consolidated text of reference. In this sense, it is recalled that on this Institution’s website www.bcra.gob.ar, by accessing “Sections - Financial System - LEGAL AND REGULATORY FRAMEWORK - Regulations and summaries - Consolidated texts of general regulation”, the modifications made will be found with text highlighted in special characters (strikethrough and bold). We remain, sincerely yours. CENTRAL BANK OF THE ARGENTINE REPUBLIC Darío C. Stefanelli Marina Ongaro Chief Manager of Emission and Regulatory Applications Deputy General Manager of Financial Regulation
ANNEX

7.5. Until 12/31/26, financial entities that hold prior authorization from the BCRA –in accordance with what is provided in Section 6.– may decide to distribute results in 3 monthly installments, equal, non-accumulative, starting from the third business day of May and each month in which payment is made.
The amount to be distributed may not exceed 60% of the result for the fiscal year 2025, net of the amounts of the legal and statutory reserves –registered as of the same date– whose establishment is mandatory. Such distribution of results must be consistent with what was reported in the Information Regime: Business Plan and Projections and Capital Self-Assessment Report. The calculation of the concepts provided for in Sections 2. to 5. and the maximum distributable amount must be carried out in a uniform currency as of the date of the assembly. B.C.R.A. DISTRIBUTION OF RESULTS
Section 7. Transitional provisions.
Version:1st. COMMUNICATION “A” 8410 Validity: 20/03/2026 Page 2

CONSOLIDATED TEXT ORIGIN OF THE REGULATION OBSERVATIONS Sec. Point Para. Comm. Annex Chap. Sec. Point Para.

1. “A” 4589 1. According to Comm. “A” 5827 and 6464.
2. 1° and 2° “A” 4589 2. According to Comm. “A” 4591 (point 6.), 5273, 5827, 6327 and 6464.
   2.1. “A” 6327 12.
   2.2. “A” 6396 4.
   2.3. “A” 6327 12.
   2.4. “A” 4589 2.3.
   2.5. “A” 4589 2.4.
   last “A” 6327 26.
3. 1° “A” 4589 3. According to Comm. “A” 4591 (point 8.), 5072, 5273, 5827, 5985, 6464 and “B” 9104.
   3.1. “A” 4589 3.1. According to Comm. “A” 4591 (point 8.) and 6428.
   3.2. “A” 4589 3.3. iv) According to Comm. “A” 4591 (point 8.) and “B” 9104.
   3.3. “A” 5737 4. According to Comm. “A” 8204.
   last “A” 4589 1.1. to 1.4. According to Comm “A” 4591, 5072 and 6464.
4. “A” 5827
5. “A” 4591 1. According to Comm. “A” 5282 and 5827.
   5.1. “A” 4591 1. Incorporates the interpretive criterion of Comm. “C” 46841. According to Comm. “A” 5393.
   5.2. “A” 4591 1. According to Comm. “A” 4686, 4702, 5072, 5180, 5282, 5369, 5580, 5827, 6013, 6464 and “B” 9104.
6. “A” 6768
7. 7.1. “A” 5938
   7.2. “A” 6946 3. According to Comm. “A” 7007, 7108, 7143, 7181, 7427, 7659 and 7928.
   7.3. “A” 6939 According to Comm. “A” 7007, 7035, 7181, 7312, 7421, 7659, 7719, 7984 and 8214.
   7.4. “A” 8235
   7.5. “A” 8410
   B.C.R.A. ORIGIN OF THE PROVISIONS CONTAINED IN THE CONSOLIDATED TEXT ON DISTRIBUTION OF RESULTS