Circular CONAU 1-1729: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION "A" 8453 14/07/2026
TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1729:
Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). Adjustments.
___________________________________________________________________________ We address you to inform you of the modifications in the Information Regime referenced, based on the modifications disseminated through Communication "A" 8446. In this regard, it is informed that item 214/M is incorporated into Section 3 to report financings that meet the requirements of the second paragraph of point 2.1.2. of the Standards on "Credit Policy" added by the aforementioned Communication. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of Information Regime General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

Codes 210/M and 211/M
The total amount of export pre-financings and financings, respectively, carried out directly or through agents, consignees, or other intermediaries acting on behalf and order of the owner of the goods, shall be reported, taking into account what is provided in point 2.1.1. of the standards on "Credit Policy". Code 212/M Financings to service providers to be exported directly included in the second paragraph of point 2.1.1. of the Standards on "Credit Policy" shall be recorded. Code 213/M Other financings to exporters shall be recorded in accordance with what is established in point 2.1.2. of the standards on "Credit Policy". Code 214/M Financings to clients who have guarantees in foreign currency granted by the subjects indicated in the first paragraph of point 2.1.2. of the Standards on "Credit Policy" and who constitute themselves as principal payers with waiver of the benefits of excussion and division shall be recorded. Code 220/M Financings to producers, processors, or stockpilers of goods referred to in points 2.1.3.1. and 2.1.3.2. of the standards on "Credit Policy" shall be reported. Code 221/M Financings to service providers directly used in the process of export of goods included in the third paragraph of point 2.1.3. of the Standards on "Credit Policy" shall be reported. Code 230/M Financings to producers of goods to be exported shall be recorded, taking into account what is provided in point 2.1.4. of the standards on "Credit Policy". Code 231/M Financings to suppliers of goods and/or services that form part of the productive process of fungible merchandise, under the terms of point 2.1.5. of the standards on "Credit Policy". Code 240/M Financings of investment projects, working capital, and/or acquisition of goods linked to the production of merchandise for export, included in the first paragraph of point 2.1.6. of the standards on "Credit Policy" shall be reported. Code 241/M Financings of temporary imports of inputs, which increase or are linked to the production of merchandise for export, included in the first paragraph of point 2.1.6. of the standards on "Credit Policy" shall be reported. Code 242/M Financings granted through the entity's participation in "syndicated loans" either with local or foreign entities included in the second paragraph of point 2.1.6. of the standards on "Credit Policy" shall be recorded.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 3. Application of lending capacity in foreign currency
Version: 10th. COMMUNICATION "A" 8453 Validity:
12/06/2026 Page 2

3.3. Information Model
CODE ITEMS INCLUDED AMOUNT
100/M RESOURCES
101/M Demand deposits
102/M Time deposits
104/M Interfinancial obligations
106/M Interest on computable resources
200/M APPLICATIONS
210/M Export pre-financings
211/M Export financings
212/M Financings to service providers to be exported directly 213/M Other financings to exporters 214/M Financings to clients who have guarantees in foreign currency granted by the subjects indicated in the first paragraph of point 2.1.2. of the Standards on "Credit Policy" 220/M Financings to producers, processors, or stockpilers of goods. 221M Financings to service providers used in the process of export of goods 230/M Financings to producers of goods to be exported. 231/M Financings to suppliers of goods and/or services that form part of the productive process of fungible merchandise 240/M Financings of investment projects, working capital, and/or acquisition of goods linked to the production of merchandise for export 241/M Financings of temporary imports of inputs, which increase or are linked to the production of merchandise for export 242/M Financings granted through the entity's participation in "syndicated loans" either with local or foreign entities 243/M Contributions and/or direct participations in foreign companies by resident companies in the country 244/M Financings of investment projects that increase the productive capacity of the energy sector. 245/M Financings of investment projects destined for cattle ranching 246/M Financings to foreign importers for the acquisition of goods and/or services produced in the country 247/M Financings to residents of the country that are guaranteed by letters of credit issued by foreign banks 250/M Financings to commercial portfolio clients and of commercial nature -which receive the treatment of credits for consumption or housing- for the import of capital goods 260/M Debt titles or certificates of participation in financial trusts whose trust assets are loans originated by financial entities with the destinations recorded in Codes 210 to 240

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.)
Section 3. Application of lending capacity in foreign currency
Version: 11th. COMMUNICATION "A" 8453 Validity:
12/06/2026 Page 6