Circular CONAU 1-1737 RUNOR 1-1973: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I.-E.M.-A.R.). Minimum Capital Requirement and Integration (R.I.-C.M.). Adjustments

"2026 - YEAR OF ARGENTINE GREATNESS" COMMUNICATION "A" 8480 11/09/2026 TO FINANCIAL ENTITIES: Ref.: Circular CONAU 1-1737, RUNOR 1-1973: Monthly Accounting Information Regime. Minimum Cash and Application of Resources (R.I. - E.M. - A.R.). - Minimum Capital Requirement and Integration (R.I.-C.M.). Adjustments.

We address you to inform you of the modifications to the information regimes referenced, as a consequence of the issuance of Communication A 8467. Regarding this, the following changes were made: Minimum Cash

• Adjustment of Section 2 - Methodology for calculating the contribution to the Deposit Guarantee Fund.
• Incorporation of item 265/M and removal of item 250/M in Section 3 – Application of lending capacity in foreign currency.
• Adjustment of references to points 2.1.7. to 2.1.17., of the Standards on "Credit Policy". Minimum Capital
• Incorporation of item 12900000 in Section 3 – Requirement for credit risk and in Section 8. Control Totals. Additionally, account 315726 was incorporated in Section 5 - Table of Correspondence with balance sheet accounts with balances, pursuant to what was disseminated through Communication A 8465. Finally, control 319 of point 6.3.3. of the operational instructions was adjusted. The sheets to be replaced in the respective ordered texts are attached.

-2- 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 a/c ANNEX

Calculation Base * 0.015% * Ic * 1000 where: Calculation Base = 101078/M + 101079/M + 101081/M + 101082/M + 10140X/M to 10144X/M + 10147X/001 + 101470/M + 101460/M + 10146X/001 + 101490/001 + 10160X/001 + 10161X/001

• 10162X/001 + 10163X/001 + 10164X/001 + 101650/001 + 10171X/001 + 10175X/001 + 102010/M to 102055/M + 102190/001 + 102200/001 + 102300/001 + 102350/010 + 102360/001 + 801000/M The information will be from the second month prior to the month of payment of the contribution. Amounts in US dollars will be converted to pesos using the reference exchange rate corresponding to the last business day of the month prior to that for which the payment of the contribution corresponds. Ic = [ (Ipr/f + Iar/a + 2 * Icamels) / 4] - Irpc/Kmin The assigned rating will be considered for the calculation of the payable contribution the third month following the notification. Until the SEFyC ("CAMELS") rating is available, the calculation of the correction index will arise from the following expression: Ic = ((Ipr/f + Iar/a)/2) - Irpc/Kmin Ipr/f () = [(Minimum Provisions / Financing and Guarantees) / 0.04] ** 1.2 Minimum Provisions: those determined in accordance with the standards on minimum provisions for uncollectible risk, on the concepts reported in Section B, point 2. of the Information Regime for Debtors of the Financial System. Financing and guarantees: the corresponding information will be obtained from Section B, point 2. of the Information Regime for Debtors of the Financial System. (The value of the index will be bounded between 1 and 2.5) Iar/a () = {[APRc / (A + (PFB x CCF))] / 0.70} ** 1.3 APRc = ∑Codes 11000000 to 12900000 (except 11100000) + 12550000 + [∑Code 13X00000 + Code 14000000 + Code 86300000] * 12.5 + 15000000. The amounts of the aforementioned items (detailed in Section 3. of the regime on Minimum Capital Requirement and Integration) will be considered at their weighted value. A = Σ Codes 11000000 to 12500000, 12600000 to 12900000 (except 11100000, 1221000/CCF, 1222000/CCF and 12300000) of the information regime on Minimum Capital (Unweighted Amounts). (*) The amounts considered for the calculation of the ratios will correspond to the third month prior to the due date of the contributions. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME

5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 2. Methodology for calculating the contribution to the Deposit Guarantee Fund Version: 30a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 1

Code 243/M Direct investments abroad - contributions and/or purchases of participations - by companies resident in the country, whose purpose is the development of productive activities of goods and/or services non-financial, under the conditions established in point 2.1.11. of the standards on "Credit Policy". Code 244/M Financing of investment projects, including their working capital, which allow the increase of production of the energy sector and have firm sales contracts and/or guarantees or guarantees total in foreign currency, as established in point 2.1.12. of the standards on "Credit Policy". Code 245/M Financing of investment projects destined for cattle ranching, including its working capital, under the terms set forth in point 2.1.14. of the standards on "Credit Policy". Code 246/M Financing to importers from abroad for the acquisition of goods and/or services produced in the country, under the terms of point 2.1.15. of the standards on "Credit Policy". Code 247/M Financing to residents of the country that are guaranteed by letters of credit ("standby letters of credit") issued by banks abroad, under the terms of point 2.1.16. of the standards on "Credit Policy". Code 260/M and 262/M The debt titles or certificates of participation in financial trusts and the receivables - respectively - specifically recognized in trust contracts constituted or to be constituted in the framework of loans granted by multilateral credit organizations of which the Argentine Republic is a party, whose trust assets are loans originated by financial entities with the destinations recorded in Codes 210 to 240 or documents in which the cash flow in pesos has been assigned to the trustee, coming from the settlement through the Single and Free Foreign Exchange Market of foreign currency credit contracts, according to what is established in point 2.1.7. of the standards on "Credit Policy". Code 261/M and 263/M The debt titles or certificates of participation in financial trusts and the receivables - respectively - specifically recognized in trust contracts constituted or to be constituted in the framework of loans granted by multilateral credit organizations of which the Argentine Republic is a party, whose trust assets are loans originated by financial entities with the destination recorded in Code 241 or documents in which the cash flow in pesos has been assigned to the trustee, coming from the settlement through the Single and Free Foreign Exchange Market of foreign currency credit contracts, according to what is established in point 2.1.7. of the standards on "Credit Policy". Code 265/M Financing to other legal entities will be recorded, according to what is established in point 2.1.17. of the standards on "Credit Policy", not exceeding 15% (fifteen percent) of foreign currency deposits of the entity. 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: 16a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 3

Code 280/M Financing linked to exports that have different destinations from those reported in codes 210 to 241, included in the credit program referred to the loan from the Inter-American Development Bank No. 1192/OC-AR. Code 281/M Financing linked to exports that have different destinations from those reported in code 241, included in the credit program referred to the loan from the Inter-American Development Bank No. 1192/OC-AR. Code 285/010 BCRA letters and notes in US dollars will be included. Additionally, internal BCRA letters in that currency will continue to be counted until the settlement of these positions. Code 286/M Foreign currency debt instruments of the National Treasury, under the terms of point 2.1.13. of the standards on "Credit Policy". The amounts computable under this concept cannot exceed one third (1/3) of the total of admitted applications: Max (Code 286/M) ≤ 50% ∑ (Codes 210/M to 290/M), without considering Code 286/M For the amounts recorded in codes 280/M and 281/M, the following will be observed: [Code 280/M + Code 281/M] < or = [(Code 100/M - Code 300/M) * 0.10] In addition, the following expression will be verified, which limits the application of the lending capacity of foreign currency deposits to import destinations according to what is provided in point 2.1. of the standards on "Credit Policy": [Codes 241/M(n) + 261/M(n) + 263/M(n) + 281/M(n)] < or = :

Ct * Max [(Fbase / Cbase) ; 0.05] Being: Ct = 100/M(n) – 300/M(n) Fbase = (Codes 241/M(august-october/08) + 250/M(august-october/08) + 261/M(august-october/08) + 263/M(august-october/08) + 271/M(august-october/08) () + 281/M(august-october/08)) Cbase = 100/M(august-october/08) – 300/M(august-october/08) () Code 271 ("Debt titles or certificates of participation in financial trusts guaranteed by SGR or national and provincial funds to finance operations contemplated in Code 241") eliminated by provision of Communication "A" 5908. 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: 17a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 4

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-financing 211/M Export financing 212/M Financing to service providers to be exported directly 213/M Other financing to exporters 214/M Financing to clients who have foreign currency guarantees granted by the subjects indicated in the first paragraph of point 2.1.2. of the Standards on "Credit Policy" 220/M Financing to producers, processors or stockpilers of goods. 221M Financing to service providers used in the process of export of goods 230/M Financing to producers of goods for export. 231/M Financing to suppliers of goods and/or services that are part of the productive process of fungible merchandise 240/M Financing of investment projects, working capital and/or acquisition of goods linked to the production of merchandise for export 241/M Financing of temporary imports of inputs, which increase or are linked to the production of merchandise for export 242/M Financing 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 Financing of investment projects that increase the productive capacity of the energy sector. 245/M Financing of investment projects destined for cattle ranching 246/M Financing to foreign importers for the acquisition of goods and/or services produced in the country 247/M Financing to residents of the country that are guaranteed by letters of credit issued by foreign banks 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 240 265/M Financing to other legal entities, according to what is established in point 2.1.17. of the standards on "Credit Policy". 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: 12a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 6

CODE CONCEPTS INCLUDED ACCOUNTS 102010/M Demand deposits 311191 / 315106 / 315112 / 315706 / 315712 / 316106 / 316112, relevant part of 311106 / 311112 / 311706 / 311712 /312106 / 312112 102020/M Demand deposits in special accounts for legal entities 311123 / 311124 / 311790 / 315123 / 315124 / 315723 / 315724 / 316123 / 316124 / 315786 / 315790 / 315792 / 315793, 311793 / 312183 / 315794 / 316147, relevant part of 311723 / 311724 / 312123 / 312124 102030/M Savings and pupilary usury deposits 311718 / 312118 / 315718 / 316118 / 311722 / 311790 / 312122 / 315784 / 315786 / 315788 / 315790 / 315793 / 311793 / 312183 / 315794 / 316147 102035/M Judicial deposits in demand accounts 311113 / 311725 / 315113 / 315725 102040/M Special accounts for closed circles 311729 102045/M Salary and Pension Account Deposits 311726 / 315726 102050/M Labor cessation fund for workers in the construction industry 311730 102055/M Labor Cessation Fund for Workers covered by Law 20.744 311794 102060/M Demand obligations for foreign financial lines 326133 / 326148 / 322131 102070/M Other demand deposits 311145 / 311148 / 311151 / 311154 / 311745 / 311751 / 311754 / 312145 / 312151 / 312154 / 315107/ 315151 / 315154 / 315707/ 315751 / 315754 / 316107/ 316151 / 316154 102080/M Other demand obligations 131192 / 131792 / 132192 / 135192 / 135794 / 136192 / 141192 / 141196 / 142192 / 142196 / 145192 / 145196 / 146192 / 146196 321148 / 321154 / 321155 / 321181 / 321182 / 322181 / 325148 / 325149 / 325184 / 326148 / 326184 / 351003 / 351009 / 355003 / 355009 / relevant part of 321161. 102090/M Demand obligations for pending foreign transfers (settlement more than 72 hours) 325149 102100/M Unused balances of formalized current account advances 721003 102150/M Deposits of non-banking financial entities in commercial banks 311406 / 311412 / 311423 / 311424 / 315406 / 315412 / 315423 / 315424 102190/001 Demand deposits of money market common investment funds (money market) Relevant part of 311106 / 311112 / 311706 / 311712 / 312106 / 312112 / 311723 / 311724 / 312123 / 312124 102200/001 Peso deposits in accounts of payment service providers that offer payment accounts (PSPOCP) in which the funds of their customers are deposited Relevant part of 311106 / 311112 / 311123 / 311124 / 311706 / 311712 / 311723 / 311724 / 312106 / 312112 / 312123 / 312124 B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 5. MINIMUM CASH AND APPLICATION OF RESOURCES (R.I.-E.M.-A.R.) Section 5. Guide of correlation with balance sheet accounts. Version: 13a. COMMUNICATION "A" 8480 Validity: 12/09/2026 Page 4

3.1.4. Information Model. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.) Section 3. Requirement for credit risk Code Concept Weighting Factor (in %) 11000000 Liquidity 0 2 4 10 20 30 40 45 50 60 65 75 85 100 130 150 200 250 1250 11100000 Exposures to governments and central banks 11200000 Exposures to multilateral development banks (MDB) 11300000 Exposure to financial entities in the country and abroad 11400000 Exposures to companies in the country and abroad 11500000 Regulatory retail exposures 11550000 Non-regulatory retail exposures 11600000 Exposures guaranteed by SGR/Guarantee Funds 11700000 Regulatory exposures with mortgage guarantee (residential and commercial) 11800000 Non-regulatory exposures with mortgage guarantee 11900000 Exposures in default 12000000 Other assets 12100000 Exposures to securitizations and funds 1221000/CCF Off-balance sheet items included in point 2.13. of the standards on "Minimum capital of financial entities" 1222000/CCF Off-balance sheet items linked to securitizations and funds 12300000 Operations without delivery versus payment (non DvP) 12500000 Exposure to central counterparty entities (CCP) 12600000 Exposures to instruments 12700000 Unassigned IFRS adjustment to specific exposures 12800000 Exposures subject to multiplier (weighting factor greater than or equal to 150 %) 12900000 Exposures subject to 1.25 multiplier (one point twenty-five) Version: 10a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 4

8.1. Procedure Rules. 8.1.1.Code 70100000. Requirement for credit risk without including the INC term: Code 70100000 (n) = k x 0.08 [∑(A x p) + ∑ (PFB x CCF x p) + ∑ (12300000 x p) + 12550000 + (∑ 13X00000 + 14000000 + 86300000) x 12.5 + 15000000] where: A = item codes 11000000 to 12100000, 12500000 and from 12600000 to 12900000. PFB = item codes 1221000X and 1222000X; X = CCF code applicable according to point 3.1.2. p = weighting factor applicable according to the information model of point 3.1.4. 8.1.2.Code 70500000. Calculation of interest rate risk in the investment portfolio - Standardized EVE Risk Measure (only the last month of each quarter is reported). The maximum amount recorded in items 3650000X will be recorded, that is, the maximum loss recorded for the 6 possible scenarios is taken. This item will always be positive (point 5.4.4.4. of the standards on "Guidelines for risk management in financial entities"). When this measure exceeds 15% of the capital level 1, the entity will be identified as an "atypical entity" and the SEFyC may require it to adopt specific measures (as established in point 5.6. of the standards on "Guidelines for risk management in financial entities"). 8.1.3. Code 70700000. Basic Minimum Capital –point 1.2. of the standards on "Minimum capital of financial entities"–. 8.1.4. Code 70400000. Commercial banks that exercise the function of custody of the titles representing the investments of the Guarantee Fund for the Sustainability of the Argentine Integrated Pension System (FGS), will report the total amount of those securities in custody, based on the balances at the close of each month. 8.1.5. Code 70600000. Commercial banks that exercise the function of registration agent for mortgage letters will report the total amount of those letters, net of amortizations effected. 8.1.6. Code 70200000. Computable patrimonial liability: (COn1-CDCOn1) + (CAn1-CDCAn1) + (PNc-CDPNc) B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME 4. MINIMUM CAPITAL REQUIREMENT AND INTEGRATION (R.I.-C.M.) Section 8. Control Totals Version: 12a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 1

Code Legend Cause 311 314 315 316 317 318 319 325 INCONSISTENCY BETWEEN ITEMS 300/M AND 100/M CURRENCY CODE DOES NOT CORRESPOND ITEM 100/M WITHOUT ITS CORRESPONDING 200/M OR VICE VERSA ITEM 410/M INCORRECTLY REPORTED FAILURE TO REPORT ITEM 400/M FIELD 6 OF ITEM 280/M and 281/M INCORRECTLY REPORTED INCONSISTENT INFORMATION FIELD 6 OF ITEM 286/M INCORRECTLY REPORTED For the specified currency code/s, the amount recorded for item 300 (requirement of Minimum Cash) is higher than the amount recorded for item 100 (resources - lending capacity). Having reported only items 100 and 200, a currency code other than 000 was reported. For the specified currency code/s it is verified that item 100 was reported and item 200 was omitted with the same currency code, or vice versa. The amount recorded for the specified currency code/s was not recorded in accordance with what is provided in point 3.2. and in Section 4. – Code 410 of the TO of the NP and point 6.3.1. From the calculations performed, the existence of a defect in the application of the lending capacity for the specified currency code/s arises, and the indicated item was omitted. The sum of the recorded amounts does not comply with what is provided in point 3.2. – Codes 280 and 281 of the TO of the NP. The sum of the amounts reported in items 241/M, 261/M, 263/M and 281/M exceeds the maximum admitted, according to the expression provided in point 3.2. of the TO of the NP. The amount recorded for this code does not comply with what is provided in point 3.2. of the TO of the NP. B.C.R.A. SUBMISSION OF INFORMATION TO THE CENTRAL BANK Section 6. Minimum cash and application of resources. Version: 2a. COMMUNICATION "A" 8480 Validity: 19/08/2026 Page 4