Circular CONAU 1-1731: Monthly Accounting Information Regime. Minimum Capital Requirement and Integration (R.I.-C.M.). Adjustments.

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION "A" 8461 27/07/2026
TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1731:
Monthly Accounting Information Regime. Minimum Capital Requirement and Integration (R.I. - C.M.). Adjustments.
___________________________________________________________________________ We address you to communicate the modifications introduced in the information regime referenced, as a consequence of the issuance of Communication "A" 8394. In this regard, Section 4. Market Risk is adjusted, with effect from August 2026. Finally, the sheets corresponding to be replaced in the ordered text of this information regime are attached. We salute you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Gustavo O. Bricchi Mariana A. Díaz Manager of Information Management Manager of Information Regime

ANNEX

4.1. Procedure Rules
4.1.1. Requirement
4.1.1.1. The requirement for market risk will be determined with the values registered on the last day of the information period (n), and the total will result from the following sum:
Code 70800000 (n) = [(Code 311000/xx + 314100/xx) x 1.3 + (Code 312000/xx + 314200/xx) x 3.5 + (Code 313000/xx + 314300/xx) x 1.2 + (Code 315000/xx + 314400/xx) x 1.9] + 316000/xx For these purposes, the last two positions of each requirement item will be replaced by the last day of the corresponding period (example, xx = 31).
4.1.1.2. Code 311100/xx
The value of the requirement for specific interest rate risk for the last day of the period (n) determined in accordance with the provisions of point 6.2.1 of the rules on "Minimum Capital of Financial Entities" will be reported.
4.1.1.3. Code 311200/xx
The value of the requirement for general interest rate risk for the last day of the period (n) determined in accordance with the provisions of point 6.2.2 of the rules on "Minimum Capital of Financial Entities" will be reported. The determination of this requirement will be carried out for each currency, for which purposes this item will be identified according to its currency of origin in accordance with the coding provided in the Centralized System of Information Requirements (SISCEN), table T0003, from which those not referenced with the SWIFT code will be excluded. If applicable, residual currencies (points 6.2.2.2. and 6.2.2.7. of the rules on "Minimum Capital of Financial Entities") will be identified with currency code 9999.
4.1.1.4. Code 312100/xx
The value of the requirement for specific equity risk for the last day of the period (n) determined in accordance with the provisions of point 6.3 of the rules on "Minimum Capital of Financial Entities" will be reported.
4.1.1.5. Code 312200/xx
The value of the requirement for general equity risk for the last day of the period (n) determined in accordance with the provisions of point 6.3 of the rules on "Minimum Capital of Financial Entities" will be reported. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
Section 4. Requirement and integration by market risk
Version: 8th COMMUNICATION "A" 8461 Validity:
01/08/2026 Page 1

This risk will be disaggregated by market, understood for these purposes as the country in which positions - bought or sold - in equities are traded. For these purposes, the country will be identified in accordance with the SWIFT Country Codes coding.
4.1.1.6. Code 312300/xx
The value of the requirement for general equity risk - additional for derivatives - for the last day of the period (n) resulting from the application of what is established in point 6.3.2.2. of the rules on "Minimum Capital of Financial Entities" will be reported.
4.1.1.7. Code 313000/xx
The value of the requirement for exchange rate risk for the last day of the period (n) determined in accordance with the provisions of point 6.4 of the rules on "Minimum Capital of Financial Entities" will be reported.
4.1.1.8. Code 314X00/xx
The value of the requirement for option position risk for the last day of the period (n) determined in accordance with the provisions of point 6.6 of the rules on "Minimum Capital of Financial Entities" will be reported:
Where:
x = 1 Requirement for option position risk - interest rate x = 2 Requirement for option position risk - equities x = 3 Requirement for option position risk - exchange rate x = 4 Requirement for option position risk - commodities
4.1.1.9. Code 315000/xx
The value of the requirement for commodity positions risk - "commodities" - for the last day of the period (n) determined in accordance with the provisions of point 6.5 of the rules on "Minimum Capital of Financial Entities" will be reported.
4.1.2.1. Code 316000/xx
The requirement resulting from the reduction of the capital requirement, originating in the reassignment of positions in instruments between portfolios, will be reported. In all cases, the amounts corresponding to the remaining days of each period must be kept available to the SEFyC. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
Section 4. Requirement and integration by market risk
Version: 7th COMMUNICATION "A" 8461 Validity:
01/08/2026 Page 2

4.2. Information Models
Table 4.2.1. Requirement
Code Concept
311000/xx Requirement for interest rate risk - Total 311100/xx Requirement for interest rate risk - Specific 311200/xx Requirement for interest rate risk - General 312000/xx Requirement for equity risk - Total 312100/xx Requirement for equity risk - Specific 312200/xx Requirement for equity risk - General 312300/xx Requirement for equity risk - Additional for derivatives 313000/xx Requirement for exchange rate risk 315000/xx Requirement for commodity positions risk - commodities - 314X00/xx Requirement for option position risk 316000/xx Requirement for reduction originating from reassignment of positions xx = day of the month to which the information corresponds B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
Section 4. Requirement and integration by market risk
Version: 8th COMMUNICATION "A" 8461 Validity:
01/08/2026 Page 3

If applicable, the requirement for residual currencies will be calculated in accordance with points 6.2.2.2. and 6.2.2.7. of the cited rules, reporting a single total in code 552100/xx/M where M = 999, identifying the set of said currencies. In this sense, net bought and net sold positions will be determined for each non-significant currency, reporting in items 561000/xx/999/B and 562000/xx/999/B the amounts corresponding to the sum of net bought positions and net sold positions, respectively, by side. The band weightings will be applied to the gross position in residual currencies (that is, to the sum of net bought positions and the absolute value of net sold positions).
4.3.2. Exchange Rate Risk
The total requirement for exchange rate risk will be calculated in accordance with what is indicated in point 6.4.3. of the rules on "Minimum Capital of Financial Entities", using the item codes inserted in point 4.4.3.; for these purposes:
Code 313000/xx = {Greater [Code 553200/xx ; Abs (Code 553300/xx)] + Abs (Code 553400)} * 0.08 Where:

• Code 553200/xx = ∑Code 553100/xx/M when net positions are bought (Amount code 553100/xx/M > 0)
• Code 553300/xx = ∑Code 553100/xx/M when net positions are sold (Amount code 553100/xx/M < 0)
  The net open position per currency will be obtained as the sum of its components in each currency:
  Code 553100/xx/M = Codes 553110/xx/M + 553120/xx/M + 553130/xx/M + 553140/xx/M + 553150/xx/M Only the currency code (M) will be reported for the codes in which this identification is specifically provided.
  4.3.3. Option Position Risk
  The total requirement for option position risk will be calculated in accordance with what is indicated in point 6.6. of the rules on "Minimum Capital of Financial Entities", using the item codes provided in point 4.4.4. The entity may apply only one of the methods provided (simplified or delta plus) in accordance with what is established in point 6.6.1. of the rules on "Minimum Capital of Financial Entities". Consequently, if code 55410Y/xx is reported, codes 55421Y/xx and/or 55422Y/xx will not be admitted, and vice versa. For these purposes:
• If the entity applies the simplified method:
  Code 314X00/xx = Code 55410Y/xx
• If the entity applies the delta plus method:
  Code 314X00/xx = Code 55421Y/xx + Code 55422Y/xx Where:
  x/y = 1 Requirement for option position risk - interest rate x/y = 2 Requirement for option position risk - equities x/y = 3 Requirement for option position risk - exchange rate x/y = 4 Requirement for option position risk - commodities B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME

4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
   Section 4. Requirement and integration by market risk
   Version: 7th COMMUNICATION "A" 8461 Validity:
   01/08/2026 Page 5

4.4. Complementary Information Related to the Calculation of the Market Risk Requirement - Information Models
4.4.1. Specific Interest Rate Risk
Item Code Description
551100/xx
BCRA, National Government, provincial, municipal and Autonomous City of Buenos Aires governments in pesos when their funding source is that currency. 551110/xx Term ≤ 6 months. 551120/xx 6 months < Term ≤ 24 months. 551130/xx Term > 24 months. 551200/xx Bank for International Settlements, International Monetary Fund, European Central Bank and European Community and Multilateral Development Banks from point 2.12.3.1. of the rules on "Minimum Capital of Financial Entities" 551300/xx BCRA and non-financial public sector. Others. 551400/xx Other sovereigns and their central banks. 551500/xx Financial entities from the country and abroad. 551600/xx Instruments with authorized public offering issued by companies and other legal entities from the country and abroad -including currency entities, insurers, agents regulated by the CNV and trustees of non-financial trusts- 551700/xx Non-financial private sector. Others.
4.4.2. General Interest Rate Risk
a) Total Requirements
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
Section 4. Requirement and integration by market risk
Item Code Description
552100/xx/M Absolute value of the weighted net position, bought or sold, in the entire trading portfolio.
552200/xx/M Total vertical disallowances.
552300/xx/M Total horizontal disallowances.
552310/xx/M First Round (within each zone)
552320/xx/M ▪ Second Round (1/2) = between adjacent zones 1 and 2

• Second Round (2/3) = between adjacent zones 2 and 3
  552330/xx/M Third Round (between zones 1/2 and 3) Version: 4th COMMUNICATION "A" 8461 Validity:
  01/08/2026 Page 6

4.4.3. Exchange Rate Risk
Item Code Description Sign
553100/xx/M Net open position per currency (bought or sold) (+/-) 553110/xx/M Net spot position in foreign currency (+/-) 553120/xx/M Net forward position in foreign currency (+/-) 553130/xx/M Guarantees granted in foreign currency (+/-) 553140/xx/M Future net income and expenses not accrued in foreign currency that have been subject to total hedging (+/-) 553150/xx/M Net delta equivalent of the entire options portfolio on currencies (+/-) 553200/xx Total positive net open position (bought) (+) 553300/xx Total negative net open position (sold) (-) 553400/xx Gold position (+/-)
4.4.4. Option Position Risk
Item Code Description
55410Y/xx Requirement by simplified method
55421Y/xx Gamma Risk
55422Y/xx Vega Risk
B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.)
Section 4. Requirement and integration by market risk
Version: 3rd COMMUNICATION "A" 8461 Validity:
01/08/2026 Page 8