Circular CONAU 1-1740: Monthly Accounting Information Regime. Liquidity Coverage Ratio. Measurement and Monitoring of Liquidity Risk. Adjustments

"2026 - YEAR OF ARGENTINE GREATNESS"
COMMUNICATION “A” 8489 05/10/2026
TO FINANCIAL ENTITIES:
Ref.: Circular
CONAU 1-1740:
Monthly Accounting Information Regime. Liquidity Coverage Ratio.
Measurement and Monitoring of Liquidity Risk. Adjustments ___________________________________________________________________________ We address you to inform you of the modifications introduced in the information regimes referenced as a consequence of the issuance of Communication “A” 8445. In this regard, the general instructions for the I.R. “Liquidity Coverage Ratio” and “Measurement and Monitoring of Liquidity Risk” are adjusted. It should be clarified that, although it is not necessary from a formal standpoint to adjust the TO sheets for Supervision - Net Stable Funding Ratio, the modification of the scope disseminated through the aforementioned communication must be taken into account. Finally, the sheets corresponding to be replaced in the respective ordered texts are attached. We greet you attentively. CENTRAL BANK OF THE ARGENTINE REPUBLIC Mariana A. Díaz Rodrigo J. Danessa Manager of Information Regime Deputy General Manager of Information Regime and Protection of Users of Financial Services

ANNEX

1.1. Scope
This requirement must be complied with by the financial entities defined in point 1.1. of the norms on “Liquidity Coverage Ratio”.

1.2. Liquidity Coverage Ratio
The values determined on each day of the month to which the information corresponds will be reported, both in pesos and in foreign currency, calculated in accordance with the provisions contained in the Norms on Liquidity Coverage Ratio.

High Quality Liquid Assets (HQLA) Fund
________________________________________________ Total net cash outflows (next 30 calendar days)

Foreign currency amounts will be converted daily to pesos using the reference exchange rate published by the BCRA for the US dollar, prior to the application of the corresponding swap rate for other currencies communicated by the Operations Desk of this Institution. The calculation will be performed on:

Individual basis (financial entity and branches in the country only, as established in point 8.1. of the norms on Liquidity Coverage Ratio); and
Monthly consolidated basis, considering the specific provisions on significant subsidiaries contained in point 8.2. of the aforementioned norms.
Consolidation level:
0 = Headquarters and branches in the country
1 = Headquarters, branches and significant subsidiaries in the country and abroad ().
() Entities with branches abroad will use this consolidation level, even if they do not hold significant subsidiaries to consolidate in accordance with the norms on “Consolidated Supervision” and “Liquidity Coverage Ratio”. The resulting daily values will be recorded with two decimal places. On days when no changes are recorded, the value of the immediate previous day will be repeated. Without prejudice to compliance with this information regime, the provisions of point 1.5.2. of the norms on Liquidity Coverage Ratio regarding its continuous use to contribute to the monitoring and control of liquidity risk must be observed, and the corresponding Supervision Management must be informed immediately if its LCR has decreased - or is expected to decrease - below the value established in the cited norms, considering the indicated gradual implementation schedule. B.C.R.A. MONTHLY ACCOUNTING INFORMATION REGIME

Liquidity Coverage Ratio
Section 1. General Instructions
Version: 5th COMMUNICATION “A” 8489 Validity:
01/10/2026 Page 1

The components of the Liquidity Coverage Ratio - LCR - will be reported according to the codes of the information model (Section 5) according to the respective instructions, corresponding to the last day of the month. This requirement must be complied with by the financial entities defined in point 1.1. of the norms on “Liquidity Coverage Ratio”. The information will have a monthly frequency and the amounts will be recorded in thousands of pesos, without decimals. The data will be reported converted to pesos, but identifying the currency of origin. For the purposes of rounding the magnitudes, values will be incremented by one unit when the first digit of the fractions is equal to or greater than 5, discarding the latter if they are lower. Foreign currency amounts will be converted to pesos using the reference exchange rate published by the B.C.R.A. for the US dollar, prior to the application of the corresponding swap rate for other currencies communicated by the Operations Desk. Notwithstanding this, foreign currency concepts will be identified according to their currency of origin, according to 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. The requested data will be reported on an individual and consolidated basis in accordance with the provisions of Section 8. of the norms on “Liquidity Coverage Ratio”. For these purposes, the following consolidation levels are defined:
1: Headquarters and branches in the country;
2: Headquarters, branches and significant subsidiaries in the country and abroad.
Regarding the concept of “significant subsidiary”, the provisions of the second paragraph of point 8.2. of the norms on “Liquidity Coverage Ratio” must be taken into account.

B.C.R.A.
MONTHLY ACCOUNTING INFORMATION REGIME
30 – MEASUREMENT AND MONITORING OF LIQUIDITY RISK
Section 1. General Instructions
Version: 2nd COMMUNICATION “A” 8489 Validity:
01/10/2026 Page 1